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Journal of Accounting Research
2002 - 2012
Edited by Ray Ball , Philip G. Berger , Merle Erickson , Richard Leftwich , Douglas J. Skinner and Abbie Smith
from Wiley Blackwell
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Volume 50, issue 2 , 2012
Detecting Earnings Management: A New Approach pp. 275-334 Patricia M. Dechow , Amy P. Hutton , Jung Hoon Kim and Richard G. Sloan Discussion of Detecting Earnings Management: A New Approach pp. 335-347 Joseph Gerakos Analyzing Speech to Detect Financial Misreporting pp. 349-392 Jessen L. Hobson , William J. Mayew and Mohan Venkatachalam Discussion of Analyzing Speech to Detect Financial Misreporting pp. 393-400 Feng Li Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage? pp. 401-432 Wen Jin , Joshua Livnat and Yuan Zhang Discussion of Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage pp. 433-442 Andrew van Buskirk The Influence of Elections on the Accounting Choices of Governmental Entities pp. 443-476 Nolan Kido , Reining Petacchi and Joseph Weber Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities pp. 477-494 Laurence van Lent Detecting Deceptive Discussions in Conference Calls pp. 495-540 David F. Larcker and Anastasia A. Zakolyukina Discussion of Detecting Deceptive Discussions in Conference Calls pp. 541-552 Robert Bloomfield The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource pp. 553-592 Karen L. Sedatole , Dimitris Vrettos and Sally K. Widener Discussion of The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource pp. 593-604 Dennis Campbell Volume 50, issue 1 , 2012
Investor Sentiment and Pro Forma Earnings Disclosures pp. 1-40 Nerissa C. Brown , Theodore E. Christensen , W. Brooke Elliott and Richard D. Mergenthaler Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions pp. 41-74 Sean Shun Cao and Ganapathi S. Narayanamoorthy Capital Versus Performance Covenants in Debt Contracts pp. 75-116 Hans B. Christensen and Valeri V. Nikolaev Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms pp. 117-157 Radhakrishnan Gopalan and Sudarshan Jayaraman Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry? pp. 159-196 Todd A. Gormley , Bong Hwan Kim and Xiumin Martin Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts pp. 197-231 Robert Libby and Kristina Rennekamp Accrual Accounting, Informational Sufficiency, and Equity Valuation pp. 233-273 Alexander Nezlobin Volume 49, issue 5 , 2011
Manager‐Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers pp. 1123-1162 Francois Brochet , Lucile Faurel and Sarah Mcvay Conference Presentations and the Disclosure Milieu pp. 1163-1192 Brian J. Bushee , Michael J. Jung and Gregory S. Miller It's Showtime: Do Managers Report Better News Before Annual Shareholder Meetings? pp. 1193-1221 Valentin Dimitrov and Prem C. Jain The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases pp. 1223-1247 Shujun Ding and Philip Beaulieu Corporate Governance and the Information Content of Insider Trades pp. 1249-1274 Alan D. Jagolinzer , David F. Larcker and Daniel J. Taylor Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through pp. 1275-1306 Tamara A. Lambert and Christopher P. Agoglia Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions pp. 1307-1357 Hongping Tan , Shiheng Wang and Michael Welker Volume 49, issue 4 , 2011
Do Firms Use Time‐Vested Stock‐Based Pay to Keep Research and Development Investments Secret? pp. 861-894 David H. Erkens The Benefits of Financial Statement Comparability pp. 895-931 Gus de Franco , S.P. Kothari and Rodrigo S. Verdi The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms pp. 933-968 Yu Gao What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks? pp. 969-1000 Boris Groysberg , Paul M. Healy and David A. Maber Institutional Drivers of Reporting Decisions in Nonprofit Hospitals pp. 1001-1039 Ranjani Krishnan and Michelle H. Yetman Conditional Earnings Conservatism and Corporate Refocusing Activities pp. 1041-1082 Chun Yu Mak , Norman Strong and Martin Walker Information Risk and Fair Values: An Examination of Equity Betas pp. 1083-1122 Edward J. Riedl and George Serafeim Volume 49, issue 3 , 2011
Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds pp. 595-632 Ashiq Ali , Kelsey D. Wei and Yibin Zhou Do Bank‐Affiliated Analysts Benefit from Lending Relationships? pp. 633-675 Ting Chen and Xiumin Martin Serial Correlation in Management Earnings Forecast Errors pp. 677-720 Guojin Gong , Laura Y. Li and Jeff J. Wang Earnings Quality Based on Corporate Investment Decisions pp. 721-752 Feng Li Norms, Conformity, and Controls pp. 753-790 William B. Tayler and Robert J. Bloomfield Tax Expense Momentum pp. 791-821 Jacob Thomas and Frank X. Zhang The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008 pp. 823-860 Dushyantkumar Vyas Volume 49, issue 2 , 2011
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications pp. 309-346 Stephen V. Brown and Jennifer Wu Tucker Discussion of Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications pp. 347-357 Darren T. Roulstone Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior pp. 359-401 Foong Soon Cheong and Jacob Thomas Discussion of Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior pp. 403-412 Ryan T. Ball Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies pp. 413-448 William R. Kinney and Marcy L. Shepardson Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies pp. 449-456 SARAH E. McVAY The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms pp. 457-506 Michael Minnis Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms pp. 507-528 Gavin Cassar Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting pp. 529-571 George Serafeim Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting pp. 573-594 Luzi Hail Volume 49, issue 1 , 2011
When Does Information Asymmetry Affect the Cost of Capital? pp. 1-40 Christopher S. Armstrong , John E. Core , Daniel J. Taylor and Robert E. Verrecchia Disagreement and the Cost of Capital pp. 41-68 Robert Bloomfield and Paul E. Fischer The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment pp. 69-96 Donal Byard , Ying Li and Yong Yu The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports pp. 97-136 Anna M. Costello and Regina Wittenberg‐moerman* Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions pp. 137-185 John R. Graham , Michelle Hanlon and Terry Shevlin Accruals and the Conditional Equity Premium pp. 187-221 Hui Guo and Xiaowen Jiang Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments pp. 223-255 Jeffrey Hales , Xi (jason) Kuang and Shankar Venkataraman Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe pp. 257-307 Shiheng Wang and Michael Welker
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