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Subject Index for Volume 39
The International Journal of Accounting 39 (2004) 439 – 440
Subject Index for Volume 39 Accounting 21 Accounting earnings 197 Accounting information 403 Accounting theory 125 Accuracy 265 Advertising expenditures 155 Audit quality 175 Audit switching 307 Below-the-line items 339 Big Six auditor 175 Chinese GAAP 403 Compliance 1 Contracting 21 Cost method 1 Cultural relevance 125 Culture 125 Decision relevance 197 Disclosure practices 71 Disclosure quantity 265 Discretionary accruals 175
Generally accepted accounting principles 1 Hofstede – Gray theory 125 IAS 403 Information technology and communication problems 71 Intercorporate investments 1 Interest-rate gap 223 International 21 International accounting 71, 125 International transfer-pricing 93 Major developing economy 93 Management 365 Managerial 21 Market segmentation 403 Maturity-gap disclosures 223 Net interest income 223 Option-based compensation 365 Persistence of earnings 339
Earnings-response coefficients 339 Emerging markets 403 Environmental variables 93 Equity method 1 Factor analysis 125 Fixed-rate instruments 223 Flexible accounting standards 1 Foreign investors 93 Framework 21
R&D expenditures 155 Rate-sensitive assets 223 Referral 307 Reproducibility 265 Review 21 Risk communication 265 Saudi Arabia 197 Shareholders 365
0020-7063/$ - see front matter D 2004 University of Ilinois. All rights reserved. doi:10.1016/S0020-7063(04)00069-X
440
Subject Index/ The International Journal of Accounting 39 (2004) 439–440
Societal variables 71 Special items 339 Subsidiaries 307 Surveys 125 Timeliness 197
Value relevance 403 Value relevance of recurring vs. nonrecurring earnings 339 Value-relevance 155
Subject Index for Volume 39 Accounting 21 Accounting earnings 197 Accounting information 403 Accounting theory 125 Accuracy 265 Advertising expenditures 155 Audit quality 175 Audit switching 307 Below-the-line items 339 Big Six auditor 175 Chinese GAAP 403 Compliance 1 Contracting 21 Cost method 1 Cultural relevance 125 Culture 125 Decision relevance 197 Disclosure practices 71 Disclosure quantity 265 Discretionary accruals 175
Generally accepted accounting principles 1 Hofstede – Gray theory 125 IAS 403 Information technology and communication problems 71 Intercorporate investments 1 Interest-rate gap 223 International 21 International accounting 71, 125 International transfer-pricing 93 Major developing economy 93 Management 365 Managerial 21 Market segmentation 403 Maturity-gap disclosures 223 Net interest income 223 Option-based compensation 365 Persistence of earnings 339
Earnings-response coefficients 339 Emerging markets 403 Environmental variables 93 Equity method 1 Factor analysis 125 Fixed-rate instruments 223 Flexible accounting standards 1 Foreign investors 93 Framework 21
R&D expenditures 155 Rate-sensitive assets 223 Referral 307 Reproducibility 265 Review 21 Risk communication 265 Saudi Arabia 197 Shareholders 365
0020-7063/$ - see front matter D 2004 University of Ilinois. All rights reserved. doi:10.1016/S0020-7063(04)00069-X
440
Subject Index/ The International Journal of Accounting 39 (2004) 439–440
Societal variables 71 Special items 339 Subsidiaries 307 Surveys 125 Timeliness 197
Value relevance 403 Value relevance of recurring vs. nonrecurring earnings 339 Value-relevance 155