JOURNAL OF ACCOUNTING RESEARCH 1995 Studies on Managerial Accounting Contents Total Quality Management and the Choice of Information and Reward Systems Christopher D. Ittner and David F Larcker DISCUSSANT: Michael W. Maher Information Rents and Preferences among Information Systems in a Model of Resource Allocation Rich Antle and John Fellingham 41 DISCUSSANT: John H. Evans III Divisional versus Company-Wide Focus: The Trade-Off between Allocation of Managerial Attention and Screening of Talent Masako N. Darrough and Nahum D. Melumad 65 DISCUSSANT: Regina M. Anctil Aggregate Performance Measures in Business Unit Manager Com- pensation: The Role of Intrafirm Interdependencies Robert M. Bushman, RaffiJ . Indjejikian, and Abbie Smith 101 DISCUSSANT: William N. Lanen Centralization, Delegation, and Shared Responsibility in the Assign- ment of Capital Investment Decision Rights Stanley Baiman and Madhav V. Rajan 135 DISCUSSANT: Frank Gigler Moral Hazard and Management Control in Just-in-Time Settings Michael Alles, Srikant M. Datar, and Richard M. Lambert 177 DISCUSSANT: Thomas Hemmer JOURNAL OF ACCOUNTING RESEARCH 1996 Studies on Recognition, Measurement, and Disclosure Issues in Accounting Contents Economic Consequences of Accounting for Stock-Based Compen- sation Patrician M. Dechow, Amy P. Hutton, and Richard G. Sloan Recognition versus Disclosure in the Oil and Gas Industry David Aboody The Effect of Financial Statement Classification of Hybrid Finan- cial Instruments on Financial Analysts’ Stock Price Judgments Patrick E. Hopkins A Model of Two-Tiered Financial Reporting Robert M. Bushman, Frank Gigler, and Raffi_J. Indjejikian DISCUSSANT: Robert E. Verrecchia A Market-Based Evaluation of Discretionary Accrual Models Wayne R. Guay, S. P- Kothari, and Ross L. Watts 83 DISCUSSANT: Paul Healy Causes and Effects of Discretionary Asset Write-Offs Jennifer Francis, J. Douglas Hanna, and Linda Vincent 117 Repeated Accounting Write-Offs and the Information Content of Earnings John A. Elliott and J.D ouglas Hanna 135 An Investigation of Asset Write-Downs and Concurrent Abnormal! Accruals Lynn Rees, Susan Gill, and Richard Gore 157 Author and Title Index to Volumes 33 and 34 (1995 and 1996) 179 JOURNAL OF ACCOUNTING RESEARCH 1997 Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax Contents Implications of Proposed Segment Reporting Standards for Finan- cial Analysts’ Investment Decisions Laureen A. Maines, Linda S. McDaniel, and Mary S. Harris DISCUSSANT: Lisa Koonce Educating for Accounting Expertise: A Field Study Dan N. Stone and Marjorie K. Shelley DISCUSSANT: Karen Pincus The Effects of SAS No. 82 on Auditors’ Attention to Fraud Risk Factors and Audit Planning Decisions Mark F. Zimbelman DISCUSSANT: Vicky Hoffman Determinants of the Justifiability of Performance in I1l-Structured Audit Tasks Jane Kennedy, Don N. Kleinmuntz, and Mark E. Peecher DISCUSSANT: Karl Hackenbrack Do Security Analysts Improve Their Performance with Experience? Michael B. Mikhail, Beverly R. Walther, and Richard H. Willis 131 DISCUSSANT: John Jacob Self-Selection and Analyst Coverage Maureen McNichols and Patricia C. O’Brien DISCUSSANT: Jennifer Francis JOURNAL OF ACCOUNTING RESEARCH 1998 Studies on Enhancing the Financial Reporting Model Contents Are Nonfinancial Measures Leading Indicators of Financial Per- formance? An Analysis of Customer Satisfaction Christopher D. Ittner and David F. Larcker DISCUSSANT: Richard A. Lambert Comprehensive Income Reporting and Analysts’ Valuation Judgments D. Enric Hirst and Patrick E. Hopkins DISCUSSANT: Marlys Gascho Lipe Accrual Accounting and Equity Valuation James A. Ohlson and Xiao-Jun Zhang DISCUSSANT: Robert E. Verrecchia On the Frequency, Quality, and Informational Role of Mandatory Financial Reports Frank Gigler and Thomas Hemmer DISCUSSANT: Ronald A. Dye The Value Relevance of Intangibles: The Case of Software Capi- talization David Aboody and Baruch Lev DISCUSSANT: Elizabeth A. Eccher Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates Mary E. Barth and Greg Clinch 199 DISCUSSANT: Peter D. Easton Author and Title Index to Volumes 35 and 36 (1997 and 1998) 249