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JARAF
The Journal of applied research in accounTing and finance
V O L U M E 3 , i s s U E 1 , 2 0 0 8

Old Wine in New Bottles: Subprime Mortgage Crisis – Causes and Consequences
Michael Mah-Hui Lim

Information Lost: A Descriptive Analysis of IFRS Firms’ 20-F Reconciliations
Marlene Plumlee and R. David Plumlee

Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines
Eugene E. Comiskey and Charles W. Mulford
Electronic copy available at: http://ssrn.com/abstract=1263280

JARAF
The Journal of applied research in accounTing and finance

Publication Information
JARAF - The Journal of Applied Research in Accounting and Finance is a scholarly peerreviewed journal jointly published by The Centre for Managerial Finance at Macquarie Graduate School of Management and the Faculty of Economics and Business at The University of Sydney. All journal articles published in JARAF are subjected to double-blind peer-reviews by qualified international experts. Months of Distribution: July – December Current Edition: Volume 3, Issue 1 (2008) ISSN 1834-2582 (Print) ISSN 1834-2590 (Online)

Editors
Tyrone M. Carlin
Professor of Financial Reporting & Regulation Faculty of Economics and Business The University of Sydney NSW 2006 Australia

Nigel Finch
Director, Centre for Managerial Finance Macquarie Graduate School of Management Macquarie University NSW 2109 Australia

Editorial Advisory Board
Edward I. Altman
Max L. Heine Professor of Finance Stern School of Business, New York University (USA)

Author Enquiries
For information relating to the submission of articles, visit the JARAF website at: www.mgsm.edu.au/journals/jaraf Please address all enquires to: Nigel Finch Editor JARAF Macquarie Graduate School of Management Macquarie University NSW 2109 Australia Email: jaraf@mgsm.edu.au Phone: + 61 2 9850 9030 Fax: +

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