EconPapers    
Economics at your fingertips  
 

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
Series data maintained by Christopher F. Baum ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 46, issue 3, 2008

International Accounting Standards and Accounting Quality pp. 467-498 Downloads
Mary E. Barth, Wayne R. Landsman and Mark H. Lang
Do Family Firms Provide More or Less Voluntary Disclosure? pp. 499-536 Downloads
Shuping Chen, Xia Chen and Qiang Cheng
The Persistence and Pricing of the Cash Component of Earnings pp. 537-566 Downloads
Patricia M. Dechow, Scott A. Richardson and Richard G. Sloan
Intertemporal Dynamics of Corporate Voluntary Disclosures pp. 567-589 Downloads
Eti Einhorn and Amir Ziv
Managerial Empire Building and Firm Disclosure pp. 591-626 Downloads
Ole-Kristian Hope and Wayne B. Thomas
Evidence of Management Discrimination Among Analysts during Earnings Conference Calls pp. 627-659 Downloads
William J. Mayew
Implications of Transaction Costs for the Post-Earnings Announcement Drift pp. 661-696 Downloads
Jeffrey Ng, Tjomme O. Rusticus and Rodrigo S. Verdi
Regulation Fair Disclosure and the Cost of Adverse Selection pp. 697-728 Downloads
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 Downloads
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 Downloads
Anne Beatty
Nonfinancial Performance Measures and Promotion-Based Incentives pp. 297-332 Downloads
Dennis Campbell
Discussion of Nonfinancial Performance Measures and Promotion-Based Incentives pp. 333-340 Downloads
Michael Gibbs
Measuring and Motivating Quantity, Creativity, or Both pp. 341-373 Downloads
Steven J. Kachelmeier, Bernhard E. Reichert and Michael G. Williamson
Discussion of Measuring and Motivating Quantity, Creativity, or Both pp. 375-382 Downloads
Geoffrey B. Sprinkle
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings pp. 383-425 Downloads
Joseph D. Piotroski and Suraj Srinivasan
Discussion of Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings pp. 427-433 Downloads
Mark H. Lang
Marking-to-Market: Panacea or Pandora's Box? pp. 435-460 Downloads
Guillaume Plantin, Haresh Sapra and Hyun Song Shin
Discussion of Marking-to-Market: Panacea or Pandora's Box? pp. 461-466 Downloads
Thomas Hemmer

Volume 46, issue 1, 2008

Do Mutual Funds Profit from the Accruals Anomaly? pp. 1-26 Downloads
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 Downloads
Allan Eberhart, William Maxwell and Akhtar Siddique
Voluntary Disclosure, Earnings Quality, and Cost of Capital pp. 53-99 Downloads
Jennifer Francis, Dhananjay Nanda and Per Olsson
Managerial Ownership and Accounting Conservatism pp. 101-135 Downloads
Ryan Lafond and Sugata Roychowdhury
Board Independence and CEO Turnover pp. 137-171 Downloads
Volker Laux
Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts pp. 173-198 Downloads
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 Downloads
Chee-Yeow Lim and Hun-Tong Tan

Volume 45, issue 5, 2007

Financial Reporting and Supplemental Voluntary Disclosures pp. 885-913 Downloads
Mark Bagnoli and Susan G. Watts
Resource Allocation Auctions within Firms pp. 915-946 Downloads
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 Downloads
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 Downloads
Peter D. Easton and Gregory A. Sommers
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management pp. 1017-1053 Downloads
Paul Hribar and D. Craig Nichols
An Analysis of Insiders' Use of Prepaid Variable Forward Transactions pp. 1055-1079 Downloads
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 Downloads
Arthur Kraft, Andrew J. Leone and Charles E. Wasley

Volume 45, issue 4, 2007

Assessing the Performance of Business Unit Managers pp. 667-697 Downloads
Jan Bouwens and Laurence van Lent
Accounting Standards, Implementation Guidance, and Example-Based Reasoning pp. 699-730 Downloads
Shana Clor-Proell and Mark W. Nelson
The Allocational Effects of the Precision of Accounting Estimates pp. 731-769 Downloads
Ronald A. Dye and Sri S. Sridhar
The Credibility of Voluntary Disclosure and Insider Stock Transactions pp. 771-810 Downloads
Feng Gu and John Q. Li
How Disaggregation Enhances the Credibility of Management Earnings Forecasts pp. 811-837 Downloads
D. Eric Hirst, Lisa Koonce and Shankar Venkataraman
Performance Evaluations and Efficient Sorting pp. 839-882 Downloads
Korok Ray

Volume 45, issue 3, 2007

Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions pp. 481-513 Downloads
Sarah E. Bonner, Artur Hugon and Beverly R. Walther
Performance Measure Congruity and the Balanced Scorecard pp. 515-539 Downloads
Jörg Budde
On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management pp. 541-565 Downloads
Qi Chen, Thomas Hemmer and Yun Zhang
Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts pp. 567-606 Downloads
Yonca Ertimur, Jayanthi Sunder and Shyam V. Sunder
Directional Preferences, Information Processing, and Investors' Forecasts of Earnings pp. 607-628 Downloads
Jeffrey Hales
What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings pp. 629-665 Downloads
Daphne Lui, Stanimir Markov and Ane Tamayo

Volume 45, issue 2, 2007

Market Transparency and the Accounting Regime pp. 229-256 Downloads
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 Downloads
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 Downloads
Hyun Song Shin
Which Institutional Investors Trade Based on Private Information About Earnings and Returns? pp. 289-321 Downloads
Brian J. Bushee and Theodore H. Goodman
Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns? pp. 323-331 Downloads
Qi Chen
IPO Failure Risk pp. 333-371 Downloads
Elizabeth Anne Demers and Philip Joos
Discussion of IPO Failure Risk pp. 373-384 Downloads
Peter D. Wysocki
Accounting Information, Disclosure, and the Cost of Capital pp. 385-420 Downloads
Richard Lambert, Christian Leuz and Robert E. Verrecchia
Discussion of Accounting Information, Disclosure, and the Cost of Capital pp. 421-426 Downloads
Raffi J. Indjejikian
The Book-to-Price Effect in Stock Returns: Accounting for Leverage pp. 427-467 Downloads
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 Downloads
Joseph D. Piotroski

Volume 45, issue 1, 2007

Does the Pricing of Financial Reporting Quality Change Around Dividend Changes? pp. 1-40 Downloads
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 Downloads
Vicentiu M. Covrig, Mark L. Defond and Mingyi Hung
Wealth Transfer Effects of Analysts' Misleading Behavior pp. 71-110 Downloads
Gus de Franco, Hai Lu and Florin P. Vasvari
Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings pp. 111-153 Downloads
Andrew J. Leone, Steve Rock and Michael Willenborg
Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency pp. 155-197 Downloads
Pierre Jinghong Liang and Xiaoyan Wen
Understanding Stock Price Volatility: The Role of Earnings pp. 199-228 Downloads
Gil Sadka
Page updated 2008-07-06