Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- Local councils' environmental sustainability reporting: who really counts? -- Mental models and cognitive discomfort -- Financial determinants of local government debt in New Zealand -- Making a splash -- Perceived accountability for local...

For a sample of US stocks in the period 1998-1999, Cooper, Dimitrov, and Rau (2001) report dramatic value increases in the 10 days around the announcement of dotcom name changes. We find much smaller value changes for a sample of Chinese listed firms with changes to internet-related dotcom names...