Journal of Accounting Research

2002 - 2008

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 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

Volume 45, issue 5, 2007

Financial Reporting and Supplemental Voluntary Disclosures pp. 885-913

Mark Bagnoli and Susan G. Watts

Resource Allocation Auctions within Firms pp. 915-946

Stanley Baiman, Paul Fischer, Madhav V. Rajan and Richard Saouma

To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games? pp. 947-981

Lawrence D. Brown and Arianna Spina Pinello

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts pp. 983-1015

Peter D. Easton and Gregory A. Sommers

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management pp. 1017-1053

Paul Hribar and D. Craig Nichols

An Analysis of Insiders' Use of Prepaid Variable Forward Transactions pp. 1055-1079

Alan D. Jagolinzer, Steven R. Matsunaga and P. Eric Yeung

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares pp. 1081-1114

Arthur Kraft, Andrew J. Leone and Charles E. Wasley

Volume 45, issue 4, 2007

Assessing the Performance of Business Unit Managers pp. 667-697

Jan Bouwens and Laurence van Lent

Accounting Standards, Implementation Guidance, and Example-Based Reasoning pp. 699-730

Shana Clor-Proell and Mark W. Nelson

The Allocational Effects of the Precision of Accounting Estimates pp. 731-769

Ronald A. Dye and Sri S. Sridhar

The Credibility of Voluntary Disclosure and Insider Stock Transactions pp. 771-810

Feng Gu and John Q. Li

How Disaggregation Enhances the Credibility of Management Earnings Forecasts pp. 811-837

D. Eric Hirst, Lisa Koonce and Shankar Venkataraman

Performance Evaluations and Efficient Sorting pp. 839-882

Korok Ray

Volume 45, issue 3, 2007

Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions pp. 481-513

Sarah E. Bonner, Artur Hugon and Beverly R. Walther

Performance Measure Congruity and the Balanced Scorecard pp. 515-539

Jörg Budde

On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management pp. 541-565

Qi Chen, Thomas Hemmer and Yun Zhang

Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts pp. 567-606

Yonca Ertimur, Jayanthi Sunder and Shyam V. Sunder

Directional Preferences, Information Processing, and Investors' Forecasts of Earnings pp. 607-628

Jeffrey Hales

What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings pp. 629-665

Daphne Lui, Stanimir Markov and Ane Tamayo

Volume 45, issue 2, 2007

Market Transparency and the Accounting Regime pp. 229-256

Alexander Bleck and Xuewen Liu

Assessing the Information Content of Mark-to-Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges pp. 257-276

Frank Gigler, Chandra Kanodia and Raghu Venugopalan

Discussion of Assessing the Information Content of Mark-to-Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges and Market Transparency and the Accounting Regime pp. 277-287

Hyun Song Shin

Which Institutional Investors Trade Based on Private Information About Earnings and Returns? pp. 289-321

Brian J. Bushee and Theodore H. Goodman

Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns? pp. 323-331

Qi Chen

IPO Failure Risk pp. 333-371

Elizabeth Anne Demers and Philip Joos

Discussion of IPO Failure Risk pp. 373-384

Peter D. Wysocki

Accounting Information, Disclosure, and the Cost of Capital pp. 385-420

Richard Lambert, Christian Leuz and Robert E. Verrecchia

Discussion of Accounting Information, Disclosure, and the Cost of Capital pp. 421-426

Raffi J. Indjejikian

The Book-to-Price Effect in Stock Returns: Accounting for Leverage pp. 427-467

Stephen H. Penman, Scott A. Richardson and İREM TUNA

Discussion of The Book-to-Price Effect in Stock Returns: Accounting for Leverage pp. 469-479

Joseph D. Piotroski

Volume 45, issue 1, 2007

Does the Pricing of Financial Reporting Quality Change Around Dividend Changes? pp. 1-40

Shuping Chen, Terry Shevlin and Yen H. Tong

Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards pp. 41-70

Vicentiu M. Covrig, Mark L. Defond and Mingyi Hung

Wealth Transfer Effects of Analysts' Misleading Behavior pp. 71-110

Gus de Franco, Hai Lu and Florin P. Vasvari

Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings pp. 111-153

Andrew J. Leone, Steve Rock and Michael Willenborg

Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency pp. 155-197

Pierre Jinghong Liang and Xiaoyan Wen

Understanding Stock Price Volatility: The Role of Earnings pp. 199-228

Gil Sadka