bAMaENs ORY. Available onlSince iat ewwnwc.seciDenicerdierecctt.c om TIhntee rnational =< am Gh The International Journal of Accounting Aocucronuain tiOno g ELSEVIER 41 (2006) 450-451 Subject Index for Volume 41 Accounting-policy choice | Financial crisis 22 Accruals 51, 209 Financial reporting 406 Accruals quality 327 Foreign investment enterprises (FIEs) 163 Analyst forecast efficiency 51 AAssiiaa PPaacciiffiicc rreeog ion | Governance 119 Board independence 295 _—— IFRSs 237 Board of directors 262 _ Income shifting 163 Bolsa Mexicana de Valores Stock Exchange 14] Information content 141 Initial public offering 209 h flows 51 International accounting 406 as Ows = ‘ompetitive strategy 295 International accounting standards 373 0 ec © Strategy 2°. ” ail 237 International corporate governance 176 onservatism 2 iocnteaimnaien 14 orperate governance 22, 209, 262, 295 ai ‘ostly Contracting Theory | redit aggreement 119 ’ Johannesburg Stock Exchange 141 ulture 237 Leadership structure 119 Debt contract 119 Lease accounting 75 Developing countries 3 13 Lobbying 75 Dirty surplus accounting flows 387 DJiissccrree tionarary y aaccccrruuza ls 163,3 406 Management f. orecasts 209 Duy alZ ity y 27672 Market eff_i ciency 51 Earnings attributes 327 - . ia . . Off-balance-sheet finance 75 Earnings management 163, 209, 406 Earnings persistence 327 Earnings predictability 327 Pdaanneell_-ae stimat‘ ion te_ chniques> 406 7 Performance 295 Earnings quality 327 Performance 29: Earnings smoothness 3 17 Probability expressions 237 Earnings valuation 209 Profitability 176 Economic consequences 75 Explanatory environmental factors 373 Regulatory regime 262 0020-7063/$30.00 © 2006 University of Illinois. All rights reserved doi: 10.1016/S0020-7063(06)00099-9 bAMaENs ORY. Available onlSince iat ewwnwc.seciDenicerdierecctt.c om TIhntee rnational =< am Gh The International Journal of Accounting Aocucronuain tiOno g ELSEVIER 41 (2006) 450-451 Subject Index for Volume 41 Accounting-policy choice | Financial crisis 22 Accruals 51, 209 Financial reporting 406 Accruals quality 327 Foreign investment enterprises (FIEs) 163 Analyst forecast efficiency 51 AAssiiaa PPaacciiffiicc rreeog ion | Governance 119 Board independence 295 _—— IFRSs 237 Board of directors 262 _ Income shifting 163 Bolsa Mexicana de Valores Stock Exchange 14] Information content 141 Initial public offering 209 h flows 51 International accounting 406 as Ows = ‘ompetitive strategy 295 International accounting standards 373 0 ec © Strategy 2°. ” ail 237 International corporate governance 176 onservatism 2 iocnteaimnaien 14 orperate governance 22, 209, 262, 295 ai ‘ostly Contracting Theory | redit aggreement 119 ’ Johannesburg Stock Exchange 141 ulture 237 Leadership structure 119 Debt contract 119 Lease accounting 75 Developing countries 3 13 Lobbying 75 Dirty surplus accounting flows 387 DJiissccrree tionarary y aaccccrruuza ls 163,3 406 Management f. orecasts 209 Duy alZ ity y 27672 Market eff_i ciency 51 Earnings attributes 327 - . ia . . Off-balance-sheet finance 75 Earnings management 163, 209, 406 Earnings persistence 327 Earnings predictability 327 Pdaanneell_-ae stimat‘ ion te_ chniques> 406 7 Performance 295 Earnings quality 327 Performance 29: Earnings smoothness 3 17 Probability expressions 237 Earnings valuation 209 Profitability 176 Economic consequences 75 Explanatory environmental factors 373 Regulatory regime 262 0020-7063/$30.00 © 2006 University of Illinois. All rights reserved doi: 10.1016/S0020-7063(06)00099-9 Subject Index / The International Journal of Accounting 41 (2006) 450-451 Secrecy 237 Valuation 22 Survey 75 Value relevance 141, 387 Voluntary disclosure 262 Tax holidays 163 The Netherlands 387 Available online at www.sciencedirect.com The ScienceDirect International Journal of The International Journal of Accounting Accounting ELSEVIER 41 (2006) 452 454 Author Index for Volume 41 Ahmed, A.S., Nainar, S.M.K. and Chen, K.C.W.: Board composition, Zhang, X.F.: Further evidence on regulatory regime, and voluntary analyst and investor miswe!ghting disclosure 290 of prior period cash flows and Cheng, E.C.M. and Courtenay, S.M.: accruals 5] Board composition, regulatory Alcouffe, S.: Management account- regime and voluntary disclosure 262 ing, principles and applications 109 Cheng, E.C.M. and Courtenay, S.M.: Astami, E.W. and Tower, G.: Response to discussion of “board Accounting-policy choice and composition, regulatory regime and firm characteristics in the Asia voluntary disclosure” 293 Pacific region: An_ international Cooke, T.: Accounting standards: empirical test of Costly Contract- True or false? 437 ing Theory | Cormier, D. and Martinez, I.: The association between management Beattie, V., Goodacre, A. and Thomson, earnings forecasts, earnings manage- S.J.: International lease-accounting ment, and stock market valuation: reform and economic consequences: Evidence from French IPOs 209 The views of U.K. users and pre- Courtenay, S.M., See Cheng, E.C.M. parers 75 262 Boonlert-U-Thai, K., Meek, G.K. and Courtenay, S.M., See Cheng, E.C.M. Nabar, S.: Earnings attributes and 293 investor-protection: International evidence 327 Davis-Friday, P.Y., Eng, L.L. and Liu, Boonlert-U-Thai, K., Meek, G.K. and C.-S.: Response to discussion of Nabar, S.: Reply to discussion of “The effects of the Asian crisis, “Earnings attributes and investor pro- corporate governance and account- tection: International evidence” 369 ing system on the valuation of book Buijink, W., See Wang, Y. 387 value and earnings” 48 0020-7063/$30.00 © 2006 University of Illinois. All rights reserved doi: 10.1016/S0020-7063(06)10000- 2 Author Index / The International Journal of Accounting 41 (2006) 452-454 Davis-Friday, P.Y., Eng, L.L. and Liu, Martinez, I., See Cormier, D. 209 C.-S.: The effects of the Asian Mathieu, R., Robb, S. and Zhang, P.: crisis, corporate governance and Leadership structure and the value accounting system on the valuation of debt contracts: Evidence from of book value and earnings 22 the Canadian market 119 Degeorge, F.: Corporate Finance Maurer, V.G.: Cases in corporate Theory and Practice 319 governance 105 Doupnik, T.S. and Riccio, E.L.: The Meek, G.K., See Boonlert-U-Thai, K. influence of conservatism and 327 secrecy on the interpretation of Meek, G.K., See Boonlert-U-Thai, K. verbal probability expressions in 369 the Anglo and Latin cultural areas Mhedhbi, K., See Zeghal, D. 375 237 Nabar, S., See Boonlert-U-Thai, Eken, R., See Wang, Y. 387 327 Eng, L.L., See Davis-Friday, P.Y. 22 Nabar, S., See Boonlert-U-Thai, K. Eng, L.L., See Davis-Friday, P.Y. 48 369 Nainar, S.M.K., See Ahmed, A.S. 51 Gaa, J.C.: Accounting ethics 440 Neves, J.C.: Controlling strategy: Gani, L. and Jermias, J.: Investigating Management, accounting and per- the effect of board independence formance measurement 202 on performance across different strategies 295 O’Hanlon, J.: Financial statement Goodacre, A., See Beattie, V. 75 analysis: A global perspective 113 Othman, H.B. and Zeghal, D.: A study Jermias, J., See Gani, L. 295 of earnings-management motives in the Anglo-American and Euro- Krivogorsky, V.: Ownership, board Continental accounting models: structure, and performance in con- The Canadian and French cases 406 tinental Europe 176 Piot, C.: Ethics, Governance and Lin, K.Z.: The impact of tax holidays Accountability: A Professional Per- on earnings management: An em- spective 32] pirical study of corporate reporting Prather-Kinsey, J.: Developing coun- behavior in a developing-economy tries converging with developed- framework 163 country accounting standards: Liu, C.-S., See Davis-Friday, P.Y. 22 Evidence from South Africa and Liu, C.-S., See Davis-Friday, P.Y. 48 Mexico 141 454 futhor Index / The International Journal of Accounting 41 (2006) 452-454 Raffournier, B.: International financial Van der Stede, W.A.: Accounting, the reporting standards—A_ practical social and the political: Classics, guide 114 contemporary and beyond 199 Razaur Rahman, A.: Discussion of Vander Bauwhede, H.: Discussion of earnings attributes and investor the effects of the Asian crisis, protection: International evidence corporate governance and account- 358 ing system on the valuation of book Riccaboni, A.: Performance Measure- value and earnings 41 ment and Management. A Strategic Approach to Management Account- Wang, Y., Buijink, W. and Eken, R.: ing 205 rhe value relevance of dirty surplus Riccio, E.L., See Doupnik, T.S. 237 accounting flows in The Nether- Robb, S., See Mathieu, R. 119 lands 387 Schneider, A.: Accounting irregular- Zeghal, D. and Mhedhbi, K.: An ities in financial statements: A analysis of the factors affecting definitive guide for litigators, audi- the adoption of international tors and fraud investigators 445 accounting standards by develop- Sulaiman, S.: Handbook of Manage- ing countries 373 ment Accounting 316 Zeghal, D., See Othman, H.B. 406 Zhang, P., See Mathieu, R. 119 Thomson, S.J., See Beattie, V. 75 Zhang, X.F., See Ahmed, A.S. 51 Tower, G., See Astami, E.W. | yy+ Ly * te ee