The changing trade structure in Pacific Basin countries - retrospect and prospect, Peter C.Y. Chow and Mitchell H. Kellman; accounting standard-setting process and financial reporting in Southeast Asian countries - an evaluation and recommendations, Bikki Jaggi and Bhabatosh Banerjee; big business groups and bank reforms in Korea, Taehong Jinn; dividend omissions, earnings reversals and future earnings - a direct test of the dividend information hypothesis, Chih-Chiang Fang and Gili Yen; Hang Seng index options - the efficiency of a new market, Raymond C. Chiang et al; a comparative study of the economies and financial markets in Pacific Basin countries, Cheng-Few Lee et al; competition in trade between China and Asean, Chew Soon Beng and Liu Yunhua; price limits, market crash and Ipo long-run performance - a case study of Taiwan, Chih-Chiang Fang and Gili Yen; the asset-liability structure of Australian banks - firm-specific factors, Jonathan Batten; the unique pattern of foreign direct investment by overseas Chinese in the mainland, Khairy A. Tourk.