JOURNAL OF Accounting ELSEVIER Journal of Accounting and Economics 31 (2001) 461 & Economics www.elsevier.com/locate/econbase Author Index Barth, M.E., W.H. Beaver and W.R. Landsman, The relevance of the value relevance literature for financial accounting standard setting: another view Beaver, W.H., see M.E. Barth Core, J.E., A review of the empirical disclosure literature: discussion Fields, T.D., T.Z. Lys and L. Vincent, Empirical research on accounting choice Francis, J., Discussion of empirical research on accounting choice Healy, P.M. and K.G. Palepu, Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature Holthausen, R.W. and R.L. Watts, The relevance of the value-relevance literature for financial accounting standard setting Kothari, S.P., Capital markets research in accounting Landsman, W.R., see M.E. Barth Lee, C.M.C., Market efficiency and accounting research: a discussion of ‘capital market research in accounting’ by S.P. Kothari Lys, T.Z., see T.D. Fields Maydew, E.L., Empirical tax research in accounting: A discussion Palepu, K.G., see P.M. Healy Shackelford, D.A. and T. Shevlin, Empirical tax research in accounting Shevlin, T., see D.A. Shackelford Vincent, L., see T.D. Fields Watts, R.L., see R.W. Holthausen PII: S0165-4101(01)00042-8