Journal of Accounting Research

Editors' Note
pp. 1095-1095(1)

Aggregate Earnings and Asset Prices
pp. 1097-1133(37)
Authors: BALL, RAY; SADKA, GIL; SADKA, RONNIE

Using Nonfinancial Measures to Assess Fraud Risk
pp. 1135-1166(32)
Authors: BRAZEL, JOSEPH F.; JONES, KEITH L.; ZIMBELMAN, MARK F.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
pp. 1167-1199(33)
Authors: CHRISTENSEN, HANS B.; LEE, EDWARD; WALKER, MARTIN

The Informational Role of Bond Analysts
pp. 1201-1248(48)
Authors: DE FRANCO, GUS; VASVARI, FLORIN P.; WITTENBERG-MOERMAN, REGINA

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
pp. 1249-1281(33)
Authors: DURTSCHI, CINDY; EASTON, PETER

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
pp. 1283-1316(34)
Authors: DYRENG, SCOTT D.; LINDSEY, BRADLEY P.

Measuring Investors' Opinion Divergence
pp. 1317-1348(32)
Author: GARFINKEL, JON A.

Corrigendum
pp. 1349-1349(1)