Table Of Content

Ava“ilanbl=e online at www.sciencedirect.com JOURNAL OF *e” ScienceDirect Accounting ELSEVIER Journal of Accounting and Economics 42 (2006) 467-468 & Economics www.elsevier.com/locate/jae Author Index Ashbaugh-Skaife, H., D.W. Collins and R. LaFond, The effects of corporate governance on firms’ credit ratings 203 Beaver, W.H., C. Shakespeare and M.T. Soliman, Differential properties in the ratings of certified versus non-certified bond-rating agencies 303 Bradshaw, M.T., S.A. Richardson and R.G. Sloan, The relation between corporate financing activities, analysts’ forecasts and stock returns 53 Bushman, R.M. and J.D. Piotroski, Financial reporting incentives for conservative accounting: The influence of legal and political institutions Cohen, D.A. and T.Z. Lys, Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns 87 Collins, D.W., see H. Ashbaugh-Skaife 203 Comprix, J. and K.A. Muller III, Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations Dechow, P.M., Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion Feltham, G., R. Indjejikian and D. Nanda, Dynamic incentives and dual-purpose accounting Guay, W. and R. Verrecchia, Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006) 149 Guenther, D.A. and R. Sansing, Fundamentals of shareholder tax capitalization Indjejikian, R., see G. Feltham LaFond, R., see H. Ashbaugh-Skaife Lang, M., J. Smith Raedy and W. Wilson, Earnings management and cross listing: Are reconciled earnings comparable to US earnings? 255 Lennox, C.S. and C.W. Park, The informativeness of earnings and management’s issuance of earnings forecasts 439 Leone, A.J., JS. Wu and J.L. Zimmerman, Asymmetric sensitivity of CEO cash compensation to stock returns 167 Leuz, C., Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006) 285 Lys, T.Z., see D.A. Cohen doi: 10.1016/S0165-4101(06)00079-6 468 Author Index / Journal of Accounting and Economics 42 (2006) 467-468 Mashruwala, C., S. Rajgopal and T. Shevlin, Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs Muller III, K.A., see J. Comprix Nanda, D., see G. Feltham Park, C.W., see C.S. Lennox Piotroski, J.D., see R.M. Bushman Pontiff, J., Costly arbitrage and the myth of idiosyncratic risk Rajgopal, S., see C. Mashruwala Richardson, S.A., see M.T. Bradshaw Roychowdhury, S., Earnings management through real activities manipulation Sansing, R., see D.A. Guenther Shakespeare, C., see W.H. Beaver Shevlin, T., see C. Mashruwala Sloan, R.G., see M.T. Bradshaw Smith Raedy, J., see M. Lang Soliman, M.T., see W.H. Beaver Verrecchia, R., see W. Guay Weber, J., Discussion of the effects of corporate governance on firms’ credit ratings Wilson, W., see M. Lang Wu, J.S., see A.J. Leone Zimmerman, J.L., see A.J. Leone