Journal of Accounting & Economics

Accounting, Organizations and Society 27 (2002) 811–812 www.elsevier.com/locate/aos

PII: S0361-3682(02)00035-1

JOURNAL OF ACCOUNTING & ECONOMICS June 2002

Vol. 33 No. 3 CONTENTS

Discretionary Disclosure, Efficiency and Signal Informativeness

SUIL PAE

Earnings Announcements and Competing Information JENNIFER FRANCIS, KATHERINE SCHIPPER and LINDA VINCENT Stock Price Research and Value Relevance of Recognition vs. Disclosure: The Case of StockBased Compensation HASSAN ESPAHBODI, POURAN ESPAHBODI, ZABIHOLLAH REZAEE and HASSAN TEHRANIAN Audit Committee, Board of Director Characteristics, and Earnings Management APRIL KLEIN Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia JOSEPH P.H. FAN and T.J. WONG