JOURNAL OF Accounting ELSEVIER Journal of Accounting and Economics 33 (2002) 431-432 & OnoMICs www.elsevier.com/locate/econbase Author Index Bartov, E., D. Givoly and C. Hayn, The rewards to meeting or beating earnings expectations Beatty, A., K. Ramesh and J. Weber, The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations Brown, S., K. Lo and T. Lys, Erratum to “Use of R? in accounting research: measuring changes in value relevance over the last four decades” [Journal of Accounting and Economics 28 (1999) 83-115] Chen, S., M.L. DeFond and C.W. Park, Voluntary disclosure of balance sheet information in quarterly earnings announcements Craswell, A., D.J. Stokes and J. Laughton, Auditor independence and fee dependence DeFond, M.L., see S. Chen Espahbodi, H., P. Espahbodi, Z. Rezaee and H. Tehranian, Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation Espahbodi, P., see H. Espahbodi Fan, J.P.H. and T.J. Wong, Corporate ownership structure and the informativeness of accounting earnings in East Asia Francis, J., K. Schipper and L. Vincent, Earnings announcements and competing information Gigler, F. and T. Hemmer, Informational costs and benefits of creating separately identifiable operating segments Givoly, D., see E. Bartov Gul, F.A., see A. Seetharaman Gupta, S. and L.F. Mills, Corporate multistate tax planning: benefits of multiple jurisdictions Hall, B.J. and K.J. Murphy, Stock options for undiversified executives Hayn, C., see E. Bartov Hemmer, T., see F. Gigler Klein, A., Audit committee, board of director characteristics, and earnings management Laughton, J., see A. Craswell Leone, A.J. and S. Rock, Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices Lo, K., see S. Brown Lynn, S.G., see A. Seetharaman Lys, T., see S. Brown PII: S0165-4101(02)00068-X 432 Author Index | Journal of Accounting and Economics 33 (2002) 431-432 Mills, L.F., see S. Gupta Murphy, K.J., see B.J. Hall Pae, S., Discretionary disclosure, efficiency, and signal informativeness Park, C.W., see S. Chen Rajgopal, S. and T. Shevlin, Empirical evidence on the relation between stock option compensation and risk taking Ramesh, K., see A. Beatty Rezaee, Z., see H. Espahbodi Rock, S., see A.J. Leone Schipper, K., see J. Francis Seetharaman, A., F.A. Gul and S.G. Lynn, Litigation risk and audit fees: evidence from UK firms cross-listed on US markets Shevlin, T., see S. Rajgopal Stokes, D.J., see A. Craswell Tehranian, H., see H. Espahbodi Vincent, L., see J. Francis Weber, J., see A. Beatty Wong, T.J., see J.P.H. Fan