JOURNAL OF Accounting & Economics ELSEVIER Journal of Accounting and Economics 26 (1999) 363 Index Aboody, D., M.E. Barth and R. Kasznik, Revaluations of fixed assets and future firm performance: Evidence from the UK Barth, M.E., see D. Aboody Barth, M.E., G. Clinch and T. Shibano, International accounting harmonization and global equity markets Beatty, A., Assessing the use of derivatives as part of a risk-management strategy Beaver, W.H., Comments on ‘An empirical assessment of the residual income variation model’ Brunnermeier, M., see S. Huddart Clinch, G., see M.E. Barth Dechow, P.M., A.P. Hutton and R.G. Sloan, An empirical assessment of the residual income valuation model Dhaliwal, D., K.R. Subramanyam and R. Trezevant, Is comprehensive income superior to net income as a measure of firm performance? Guay, W.R., The impact of derivatives on firm risk: An empirical examination of new derivative users Guidry, F., A. J. Leone and S. Rock, Earnings-based bonus plans and earnings management by business-unit managers Harris, M.S. and K.A. Muller Jr. Il, The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations Healy, P.M., Discussion of earnings-based bonus plans and earnings management by business unit managers Huddart, S., J.S. Hughes and M. Brunnermeier, Disclosure requirements and stock exchange listing choice in an international context Hughes, J.S., see S. Huddart Hutton, A.P., see P.M. Dechow Kasznik, R., see D. Aboody Leone, A.J., see F. Guidry Muller II, K.A., An examination of the voluntary recognition of acquired brand names in the United Kingdom Muller Jr. HI, K.A., see M.S. Harris Rock, S., see F. Guidry Shibano, T., see M.E. Barth Skinner, D.J., How well does net income measure firm performance? A discussion of two studies Sloan, R.G., see P.M. Dechow Sloan, R.G., Evaluating the reliability of current value estimates Subramanyam, K.R., see D. Dhaliwal Trezevant, R., see D. Dhaliwal Venkatachalam, M., Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion Verrecchia, R.E., Disclosure and the cost of capital: A discussion Vincent, L., The information content of funds from operations (FFO) for real estate invest- ment trusts (REITs) 0165-4101/99/$ — see front matter © 1999 Elsevier Science B.V. All rights reserved.