Table Of Content

Availables sonaliener aut awiwwl.saciieancceadiir ect.com JOURNALO F Accounting ELSEVIER Journal of Accounting and Economics 39 (2005) 569-570 & Economics www.elsevier.com/locate/econbase Author Index Ball, R. and L. Shivakumar, Earnings quality in UK private firms: comparative loss recognition timeliness Barton, J. and M. Mercer, To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance Bushee, B.J. and C. Leuz, Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board Chen, Q., J. Francis and W. Jiang, Investor learning about analyst predictive ability Christensen, P.O., G.A. Feltham and F. Sabac, A contracting perspective on earnings quality Feltham, G.A., see P.O. Christensen Field, L., M. Lowry and S. Shu, Does disclosure deter or trigger litigation? Francis, J., see Q. Chen Francis, J.. K. Schipper and L. Vincent, Earnings and dividend informativeness when cash flow rights are separated from voting rights Francis, J., R. LaFond, P. Olsson and K. Schipper, The market pricing of accruals quality Jiang, W., see Q. Chen Ke, B. and S. Ramalingegowda, Do institutional investors exploit the post-earnings announcement drift? Kothari, S.P., A.J. Leone and C.E. Wasley, Performance matched discretionary accrual measures Kothari, S.P., J.S. Sabino and T. Zach, Implications of survival and data trimming for tests of market efficiency LaFond, R., see J. Francis Lennox, C., Audit quality and executive officers’ affiliations with CPA firms Leone, A.J., see S.P. Kothari Leuz, C., see B.J. Bushee Lie, E., Operating performance following open market share repurchase announcements Louis, H. and D. Robinson, Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits Lowry, M.. see L. Field z Mercer, M., see J. Barton Olsson, P., see J. Francis Pae, S., Selective disclosures in the presence of uncertainty about information endowment Piotroski, J.D. and D.T. Roulstone, Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? doi: 10.1016/S0165-4101(05)00048-0 {uthor Index | Journal of Accounting and Economics 39 (2005) 569-570 Ramalingegowda, S., see B. Ke Richardson, S.A.. R.G. Sloan, M.T. Soliman and I. Tuna, Accrual reliability, earnings persistence and stock prices Robinson, D., see H. Louis Roulstone, D.T., see J.D. Piotroski Sabac, F., see P.O. Christensen Sabino, J.S., see S.P. Kothari Schipper, K., see J. Francis Schipper, K., see J. Francis Shivakumar, L., see R. Ball Shu, S., see L. Field Sloan, R.G., see S.A. Richardson Soliman, M.T., see S.A. Richardson Tuna, I., see S.A. Richardson Vincent, L., see J. Francis Wasley, C.E., see S.P. Kothari Zach, T., see S.P. Kothari Zhang, Y., Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1