Table Of Content

JOURNAL OF Accounting & Economics ELSEVIER Journal of Accounting and Economics 18 (1994) 395 Index Ali, Ashiq and Krishna R. Kumar, The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87 Bhushan, Ravi, An informational efficiency perspective on the post-earnings announcement drift Blacconiere, Walter G. and Dennis M. Patten, Environmental disclosures, regulatory costs, and changes in firm value Chase, Bruce W. and Edward N. Coffman, Choice of accounting method by not-for-profit institutions: Accounting for investments by colleges and universities Coffman, Edward N., see B.W. Chase Collins, Daniel W., S.P. Kothari, Jay Shanken, and Richard G. Sloan, Lack of timeliness and noise as explanations for the low contemporaneous return—earnings association Dechow, Patricia M., Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals Ettredge, Mike, Dan Simon, David Smith, and Mary Stone, Why do companies purchase timely quarterly reviews? Guenther, David A. and Andrew J. Rosman, Differences between COMPUSTAT and CRSP SIC codes and related effects on research Guenther, David A., The relation between tax rates and pre-tax returns: Direct evidence from the 1981 and 1986 tax rate reductions Ha, Gook-Lak, see W. Kross Heflin, Frank, see W. Kross Huddart, Steven, Employee stock options Jensen, Michael C., see K.H. Wruck Kothari, S.P., see D.W. Collins Kross, William, Gook-Lak Ha, and Frank Heflin, A test of risk clientele effects via an examination of trading volume response to earnings announcements Kumar, Krishna R., see A. Ali Luft, Joan, Bonus and penalty incentives: Contract choice by employees Patten, Dennis M., see W.G. Blacconiere Perry, Susan E. and Thomas H. Williams, Earnings management preceding management buyout offers Rosman, Andrew J., see D.A. Guenther Saly, P. Jane, Repricing executive stock options in a down market Shanken, Jay, see D.W. Collins Simon, Dan, see M. Ettredge Sloan, Richard G., see D.W. Collins Smith, David, see M. Ettredge Stone, Mary, see M. Ettredge Williams, Thomas H., see S.E. Perry Wruck, Karen Hopper and Michael C. Jensen, Science, specific knowledge, and total quality management 0165-4101/94/$07.00 © 1994 Elsevier Science B.V. All rights reserved