JOURNAL OF Accounting EI evel Journal of Accounting and Economics 25 (1998) 411—412 & Economics Index Baber, William R., Sok-Hyon Kang and Krishna R. Kumar, Accounting earnings and executive compensation: The role of earnings persistence Barth, Mary E., William H. Beaver and Wayne R. Landsman, Relative valuation roles of equity book value and net income as a function of financial health Beaver, William H., see M.E. Barth Bryant, Lisa, see R.C. Lipe Davila, Antonio, see V.G. Narayanan Dechow, Patricia M., S.P. Kothari and Ross L. Watts, ‘he relation between earnings and cash flows DeFond, Mark I and K.R. Subramanyam, Auditor changes and discretionary accruals Doogar, Rajib and Robert F. Easley, Concentration without differentiation: A new look at the determinants of audit market concentration Easley, Robert F., see R. Doogar Frankel, Richard and Charles M.C. Lee, Accounting valuation, market expectation, and cross-sectional stock returns Hemmer, Thomas, Performance measurement systems, incentives, and the optimal allocation of responsibilities Kang, Sok-Hyon, see W.R. Baber Kim, Myung-Sun and William Kross, The impact of the 1989 change in bank capital standards on loan loss provisions and load write-offs Klassen, Kenneth J. and Douglas A. Shackelford, State and provincial corporate tax planning: income shifting and sales apportionment factor r Management Kothari, S.P., see P.M. Dechow Kross, William, see M.-S. Kim Kumar, Krishna R., see W.R. Baber Landsman, Wayne R., see M.E. Barth Lee, Charles M.C., see R. Frankel Lin, Hsiou-wei and Maureen F. McNichols, Underwriting relationships, analysts’ earnings forecasts and investment recommendations Lipe, Robert C., Lisa Bryant and Sally K. Widener, Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? MeNichols, Maureen F., see H.-w. Lin Narayanan, V.G. and Antonio Davila, Using delegation and control system to mitigate the trade-off between the performance-evaluation and belief revision uses of accounting signals 0165-4101/98/$ — see front matter ©) 1998 Elsevier Science B.V. All rights reserved. 412 Index /J ournal of Accounting and Economics 25 (1998) 411-412 Shackelford, Douglas A., see K.J. Klassen Subramanyam, K.R., see M.L. DeFond Vaysman, Igor, A model of negotiated transfer pricing Watts, Ross L., see P.M. Dechow Watts, Ross L.. Commemorating the 25th Volume of the Journal of {ccounting and Economics Widener, Sally K., see R.C. Lipe