Journal of Accounting Research

2002 - 2009

Edited by Ray Ball, Philip G. Berger, Merle Erickson, Richard Leftwich, Douglas J. Skinner and Abbie Smith

from Blackwell Publishing
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Volume 47, issue 5, 2009

Aggregate Earnings and Asset Prices pp. 1097-1133

Ray Ball, Gil Sadka and Ronnie Sadka

Using Nonfinancial Measures to Assess Fraud Risk pp. 1135-1166

Joseph F. Brazel, Keith L. Jones and Mark F. Zimbelman

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting pp. 1167-1199

Hans B. Christensen, Edward Lee and Martin Walker

The Informational Role of Bond Analysts pp. 1201-1248

Gus de Franco, Florin P. Vasvari and Regina Wittenberg-Moerman

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions pp. 1249-1281

Cindy Durtschi and Peter Easton

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

Scott D. Dyreng and Bradley P. Lindsey

Measuring Investors' Opinion Divergence pp. 1317-1348

Jon A. Garfinkel

Volume 47, issue 4, 2009

On the Structure of Analyst Research Portfolios and Forecast Accuracy pp. 867-909

Omesh Kini, Shehzad Mian, Michael Rebello and Anand Venkateswaran

Delegation to Encourage Communication of Problems pp. 911-942

D. Paul Newman and Kirill E. Novoselov

Does Corporate Transparency Contribute to Efficient Resource Allocation? pp. 943-989

Jere R. Francis, Shawn Huang, Inder K. Khurana and Raynolde Pereira

The Incentive Value of Inventory and Cross-training in Modern Manufacturing pp. 991-1025

Venky Nagar, Madhav V. Rajan and Richard Saouma

Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004 pp. 1027-1059

Jennifer Blouin and Linda Krull

CFO Fiduciary Responsibilities and Annual Bonus Incentives pp. 1061-1093

Raffi Indjejikian and MICHAL MATĚJKA

Volume 47, issue 3, 2009

Incentive Contracting and Value Relevance of Earnings and Cash Flows pp. 647-678

Rajiv D. Banker, Rong Huang and Ramachandran Natarajan

Corporate Investments: Learning from Restatements pp. 679-720

Artyom Durnev and Claudine Mangen

Initial Evidence on the Role of Accounting Earnings in the Bond Market pp. 721-766

Peter D. Easton, Steven J. Monahan and Florin P. Vasvari

Accounting Conservatism and the Efficiency of Debt Contracts pp. 767-797

Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan

The Predictive Content of Aggregate Analyst Recommendations pp. 799-821

John S. Howe, Emre Unlu and Xuemin (sterling) Yan

Depreciation Rules and the Relation between Marginal and Historical Cost pp. 823-865

Madhav V. Rajan and Stefan Reichelstein

Volume 47, issue 2, 2009

Market and Political/Regulatory Perspectives on the Recent Accounting Scandals pp. 277-323

Ray Ball

The Development of Securities Law in the United States pp. 325-347

Paul G. Mahoney

Securities Laws, Disclosure, and National Capital Markets in the Age of Financial Globalization pp. 349-390

René M. Stulz

The Future of Securities Regulation pp. 391-425

Luigi Zingales

The Keynote Papers and the Current Financial Crisis pp. 427-435

John C. Coates Iv

Regulation and Sarbanes-Oxley pp. 437-445

Oliver Hart

Accounting Standards, Financial Reporting Outcomes, and Enforcement pp. 447-458

Robert W. Holthausen

Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act pp. 459-506

Feng Gao, Joanna Shuang Wu and Jerold Zimmerman

Discussion of Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act pp. 507-518

Rachel M. Hayes

A Lobbying Approach to Evaluating the Sarbanes-Oxley Act of 2002 pp. 519-583

Yael V. Hochberg, Paola Sapienza and Annette Vissing-Jørgensen

Discussion of A Lobbying Approach to Evaluating the Sarbanes-Oxley Act of 2002 pp. 585-595

G. Andrew Karolyi

Financial Globalization, Governance, and the Evolution of the Home Bias pp. 597-635

Bong-Chan Kho, René M. Stulz and Francis E. Warnock

Discussion of Financial Globalization, Governance, and the Evolution of Home Bias pp. 637-646

Gregory S. Miller

Volume 47, issue 1, 2009

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity pp. 1-43

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney and Ryan Lafond

Analysts' Incentives and Street Earnings pp. 45-69

Bok Baik, David B. Farber and Kathy Petroni

Event Day 0? After-Hours Earnings Announcements pp. 71-103

Henk Berkman and Cameron Truong

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R pp. 105-146

Preeti Choudhary, Shivaram Rajgopal and Mohan Venkatachalam

Do Industry-Level Analyses Improve Forecasts of Financial Performance? pp. 147-178

Patricia M. Fairfield, Sundaresh Ramnath and Teri Lombardi Yohn

Inco Ltd.: Market Value, Fair Value, and Management Discretion pp. 179-211

Andrew S. Hilton and Patricia C. O'brien

The Going-Concern Market Anomaly pp. 213-239

Asad Kausar, Richard J. Taffler and Christine Tan

Do Managers Withhold Bad News? pp. 241-276

S. P. Kothari, Susan Shu and Peter D. Wysocki

Volume 46, issue 5, 2008

How Much New Information Is There in Earnings? pp. 975-1016

Ray Ball and Lakshmanan Shivakumar

Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 46 pp. 1017-1055

Daniel A. Bens and Steven J. Monahan

Investor Sentiment and Corporate Disclosure pp. 1057-1083

Nittai K. Bergman and Sugata Roychowdhury

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences pp. 1085-1142

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi

Corporate Governance and Agency Conflicts pp. 1143-1181

Aiyesha Dey

Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting pp. 1183-1207

Richard C. Hatfield, Christopher P. Agoglia and Maria H. Sanchez

On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems pp. 1209-1240

Thomas Hemmer and Eva Labro

Can Audit Partners Predict Subordinates' Ability to Detect Errors? pp. 1241-1264

William F. Messier, Vincent Owhoso and Carter Rakovski

Disclosure Quality and Management Trading Incentives pp. 1265-1296

Jonathan L. Rogers

On the Value Relevance of Asymmetric Financial Reporting Policies pp. 1297-1321

Jeroen Suijs

Volume 46, issue 4, 2008

Audit Labor Usage and Fees under Business Risk Auditing pp. 729-760

Timothy B. Bell, Rajib Doogar and Ira Solomon

Competitive Pricing in Markets with Different Overhead Costs: Concealment or Leakage of Cost Information? pp. 761-784

Eddy Cardinaels, Filip Roodhooft, Luk Warlop and Gustaaf van Herck

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency pp. 785-807

Pingyang Gao

Earnings Volatility, Cash Flow Volatility, and Informed Trading pp. 809-851

Sudarshan Jayaraman

The Effect of Regulation FD on Transient Institutional Investors' Trading Behavior pp. 853-883

Bin Ke, Kathy R. Petroni and Yong Yu

Positive and Negative Information Transfers from Management Forecasts pp. 885-908

Yongtae Kim, Michael Lacina and Myung Seok Park

Overreaction to Intra-industry Information Transfers? pp. 909-940

Jacob Thomas and Frank Zhang

Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG pp. 941-972

Joseph Weber, Michael Willenborg and Jieying Zhang

Volume 46, issue 3, 2008

International Accounting Standards and Accounting Quality pp. 467-498

Mary E. Barth, Wayne R. Landsman and Mark H. Lang

Do Family Firms Provide More or Less Voluntary Disclosure? pp. 499-536

Shuping Chen, Xia Chen and Qiang Cheng

The Persistence and Pricing of the Cash Component of Earnings pp. 537-566

Patricia M. Dechow, Scott A. Richardson and Richard G. Sloan

Intertemporal Dynamics of Corporate Voluntary Disclosures pp. 567-589

Eti Einhorn and Amir Ziv

Managerial Empire Building and Firm Disclosure pp. 591-626

Ole-Kristian Hope and Wayne B. Thomas

Evidence of Management Discrimination Among Analysts during Earnings Conference Calls pp. 627-659

William J. Mayew

Implications of Transaction Costs for the Post-Earnings Announcement Drift pp. 661-696

Jeffrey Ng, Tjomme O. Rusticus and Rodrigo S. Verdi

Regulation Fair Disclosure and the Cost of Adverse Selection pp. 697-728

Baljit Sidhu, Tom Smith, Robert E. Whaley and Richard H. Willis

Volume 46, issue 2, 2008

The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure pp. 247-287

Ryan Ball, Robert M. Bushman and Florin P. Vasvari

Discussion of The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure pp. 289-295

Anne Beatty

Nonfinancial Performance Measures and Promotion-Based Incentives pp. 297-332

Dennis Campbell

Discussion of Nonfinancial Performance Measures and Promotion-Based Incentives pp. 333-340

Michael Gibbs

Measuring and Motivating Quantity, Creativity, or Both pp. 341-373

Steven J. Kachelmeier, Bernhard E. Reichert and Michael G. Williamson

Discussion of Measuring and Motivating Quantity, Creativity, or Both pp. 375-382

Geoffrey B. Sprinkle

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings pp. 383-425

Joseph D. Piotroski and Suraj Srinivasan

Discussion of Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings pp. 427-433

Mark H. Lang

Marking-to-Market: Panacea or Pandora's Box? pp. 435-460

Guillaume Plantin, Haresh Sapra and Hyun Song Shin

Discussion of Marking-to-Market: Panacea or Pandora's Box? pp. 461-466

Thomas Hemmer

Volume 46, issue 1, 2008

Do Mutual Funds Profit from the Accruals Anomaly? pp. 1-26

Ashiq Ali, Xuanjuan Chen, Tong Yao and Tong Yu

A Reexamination of the Tradeoff between the Future Benefit and Riskiness of R&D Increases pp. 27-52

Allan Eberhart, William Maxwell and Akhtar Siddique

Voluntary Disclosure, Earnings Quality, and Cost of Capital pp. 53-99

Jennifer Francis, Dhananjay Nanda and Per Olsson

Managerial Ownership and Accounting Conservatism pp. 101-135

Ryan Lafond and Sugata Roychowdhury

Board Independence and CEO Turnover pp. 137-171

Volker Laux

Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts pp. 173-198

Robert Libby, James E. Hunton, Hun-Tong Tan and Nicholas Seybert

Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization pp. 199-246

Chee-Yeow Lim and Hun-Tong Tan