JOURNAL OF Accounting & Economics ELSEVIER Journal of Accounting and Economics 24 (1997) 425—426 Index Ayers, Benjamin and Robert N. Freeman, Market assessment of industry and firm earnings information Basu, Suidipta, The conservatism principle and the asymmetric timliness of earnings Biddle, Gary C., Robert M. Bowen and James S. Wallace, Does EVA® beat earnings? Evidence on associations with stock returns and firm values Bodnar, Gordon M. and Joseph Weintrop, The valuation of the foreign income of US multinational firms: a growth opportunities perspective Bowen, Robert M., see G.C. Biddle Burgstahler, David and Ilia Dichev, Earnings management to avoid earnings decreases and losses Collins, Julie H. and Douglas A. Shackelford, Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals’ foreign affiliates Collins, Daniel W., Edward L. Maydew and Ira S. Weiss, Changes in the value-relevence of earnings and book values over the past forty years Collins, Julie H., Greg C. Geisler and Douglas A. Shackelford, The effects of taxes, regulation, earnings, and organizational form on life insurers’ investment portfolio realizations Cready, William M., see S. Utama Dichevy, Ilia, see D. Burgstahler Francis, Jennifer, J. Douglas Hanna and Donna R. Philbrick, Management communications with securities analysts Freeman, Robert N., see B. Ayers Geisler, Greg C., see J.H. Collins Gul, Ferdinand A. and Judy S.L. Tsui, A test of the free cash flow and debt monitoring hopotheses: Evidence from audit pricing Hand, John R.M. and Terrance R. Skantz, The economic determinants of accounting choices: the unique case of equity carve-outs under SAB S51 Hanna, J. Douglas, see J. Francis Keating, Scott A., Determinants of divisional performance evaluation practices Kim, Oliver and Robert E. Verrecchia, Pre-announcement and event-period private informa- tion Maydew, Edward L., see D.W. Collins Philbrick, Donna R., see J. Francis Shackelford, Douglas A., see J.H. Collins Shackelford, Douglas A., see J.H. Collins Skantz, Terrance R., see J.R.M. Hand Tsui, Judy S.L., see F.A. Gul Utama, Siddharta and William M. Cready, Institutional ownership, differential predisclosure precesion and trading volume at announcement dates Verrecchia, Robert E., see O. Kim 0165-4101/97/$17.00 © 1997 Elsevier Science B.V. All rights reserved. 426 Index / Journal of Accounting and Economics 24 (1997) 425-426 Wallace, James S., Adopting residual income-based compensation plans: Do you get what you pay for? Wallace, James S., see G.C. Biddle Weintrop, Joseph, see G.M. Bodnar Weiss, Ira S., see D.W. Collins