JOURNAL OF Accounting & Economics ELSEVIER = Journal of Accounting and Economics 19 (1995) 473 Index Austin, Jeffrey R., see J.J. Gaver Banker, Rajiv D., Gordon Potter, and Roger G. Schroeder, An empirical analysis of manufacturing overhead cost drivers Beatty, Anne, Philip G. Berger, and Joseph Magliolo, Motives for forming research & deve- lopment financing organizations Berger, Philip G., see A. Beatty Bhagat, Sanjai and Ivo Welch, Corporate research & development investments: Inter- national comparisons Cardinal, Laura B. and Tim C. Opler, Corporate diversification and innovative efficiency: An empirical study Dye, Ronald A., Incorporation and the audit market Elnathan, Dan and Oliver Kim, Partner selection and group formation in cooperative benchmarking Francis, Jennifer and Abbie Smith, Agency costs and innovation: Some empirical evidence Gaver, Jennifer J.. Kenneth M. Gaver, and Jeffrey R. Austin, Additional evidence on bonus plans and income management Gaver, Kenneth M., see J.J. Gaver Gibbs, Michael, Incentive compensation in a corporate hierarchy Hemmer, Thomas, On the interrelation between production technology, job design, and incentives Holthausen, Robert W., David F. Larcker, and Richard G. Sloan, Annual bonus schemes and the manipulation of earnings Holthausen, Robert W., David F. Larcker, and Richard G. Sloan, Business unit innovation and the structure of executive compensation Kim, Oliver and Robert E. Verrecchia, Erratum Kim, Oliver, see D. Elnathan King, Ronald R. and David E. Wallin, Experimental tests of disclosure with an opponent Larcker, David F., see R.W. Holthausen Larcker, David F., see R.W. Holthausen Magliolo, Joseph, see A. Beatty Milgrom, Paul and John Roberts, Complementarities and fit: Strategy, structure, and organizational change in manufacturing Opler, Tim C., see L.B. Cardinal Potter, Gordon, see R.D. Banker Roberts, John, see P. Milgrom Schroeder, Roger G., see R.D. Banker Sloan, Richard G., see R.W. Holthausen Sloan, Richard G., see R.W. Holthausen Smith, Abbie, see J. Francis Villadsen, Bente, Communication and delegation in collusive agencies Verrecchia, Roger E., see O. Kim Wallin, David E., see R.R. King Welch, Ivo, see S. Bhagat 0165-4101/95/$09.50 © 1995 Elsevier Science B.V. All rights reserved