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 40, issue 5, 2002

The Information in Management's Expected Earnings Report Date: A Day Late, a Penny Short pp. 1275-1296

Mark Bagnoli

Earnings Surprise "Materiality" as Measured by Stock Returns pp. 1297-1329

William Kinney

The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts pp. 1331-1349

Kimberly Moreno

Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis pp. 1351-1376

Sundaresh Ramnath

Volume 40, issue 4, 2002

Measuring Value Relevance in a (Possibly) Inefficient Market pp. 965-986

David Aboody

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings pp. 987-1012

Steven Balsam

Performance Impact of the Elimination of Direct Labor Variance Reporting: A Field Study pp. 1013-1036

Rajiv D. Banker

Incentives, Discretion, and Asset Valuation in Closed-End Mutual Funds pp. 1037-1070

Nandini Chandar

Accounting Policies in Agencies with Moral Hazard and Renegotiation pp. 1071-1090

Peter Ove Christensen

Large-Sample Evidence on the Debt Covenant Hypothesis pp. 1091-1123

Ilia D. Dichev

Classifications Manipulation and Nash Accounting Standards pp. 1125-1162

Ronald A. Dye

The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation pp. 1163-1190

Mary Margaret Frank

The Cost of Employee Stock Option Grants: An Empirical Analysis pp. 1191-1217

Carol A. Marquardt

Shredded Reputation: The Cost of Audit Failure pp. 1221-1245

Paul K. Chaney

Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions pp. 1247-1274

Mark L. DeFond

Volume 40, issue 3, 2002

Earnings Predictability, Information Asymmetry, and Market Liquidity pp. 561-583

John Affleck-Graves

Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings? pp. 585-612

David Burgstahler

Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility pp. 613-630

John Core

The Effect of Earnings Forecasts on Earnings Management pp. 631-655

Sunil Dutta

Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment pp. 657-676

Peter Easton

R&D Accounting and the Tradeoff Between Relevance and Objectivity pp. 677-710

Paul M. Healy

The Association Between Activity-Based Costing and Manufacturing Performance pp. 711-726

Christopher D. Ittner

Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices pp. 727-759

Ron Kasznik

Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies? pp. 761-796

Michael Kirschenheiter

Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? pp. 797-808

Wayne R. Landsman

Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation pp. 809-839

Russell Lundholm

How Naïve Is the Market's Use of "Firm-Specific" Earnings Information? pp. 841-863

Richard R. Mendenhall

External Monitoring of Property Appraisal Estimates and Information Asymmetry pp. 865-881

Karl A. Muller

Error Detection by Industry-Specialized Teams during Sequential Audit Review pp. 883-900

Vincent E. Owhoso

Optimal Disclosure Policy in Oligopoly Markets pp. 901-932

Suil Pae

Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation? pp. 933-964

Haresh Sapra

Volume 40, issue 2, 2002

The Role of Information and Opportunism in the Choice of Buyer-Supplier Relationships pp. 247-278

Stanley Baiman

Discussion of The Role of Information and Opportunism in the Choice of Buyer-Supplier Relationships pp. 279-287

Chandra Kanodia

High-Technology Intangibles and Analysts' Forecasts pp. 289-312

Orie E. Barron

Discussion of High-Technology Intangibles and Analysts' Forecasts pp. 313-319

Elizabeth Anne Demers

Valuation of Internet Stocks-An IPO Perspective pp. 321-346

Eli Bartov

Discussion of Valuation of Internet Stocks-An IPO Perspective pp. 347-358

Philip G. Berger

Real Investment Implications of Employee Stock Option Exercises pp. 359-393

Daniel A. Bens

Discussion of Real Investment Implications of Employee Stock Option Exercises pp. 395-406

Wayne Guay

Who Is My Peer? A Valuation-Based Approach to the Selection of Comparable Firms pp. 407-439

Sanjeev Bhojraj

Discussion of Who Is My Peer? A Valuation-Based Approach to the Selection of Comparable Firms pp. 441-444

Richard G. Sloan

The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up or Barter Revenue Make a Difference? pp. 445-477

Angela K. Davis

Discussion of The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up or Barter Revenue Make a Difference? pp. 479-484

Steven J. Monahan

The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms pp. 485-518

Ellen Engel

Discussion of The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms pp. 519-527

John E. Core

Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms pp. 529-556

Shivaram Rajgopal

Discussion of Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms pp. 557-560

Merle Erickson

Volume 40, issue 1, 2002

The Determinants of the Amount of Information Disclosed about Corporate Restructurings pp. 1-20

Daniel A. Bens

A Re-examination of Disclosure Level and the Expected Cost of Equity Capital pp. 21-40

Christine A. Botosan

GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings pp. 41-66

Mark T. Bradshaw

Revenue Recognition in a Multiperiod Agency Setting pp. 67-83

Sunil Dutta

The Association between Trading Recommendations and Broker-Analysts' Earnings Forecasts pp. 85-104

Michael Eames

Errors in Estimating Accruals: Implications for Empirical Research pp. 105-134

Paul Hribar

Equity Valuation Using Multiples pp. 135-172

Jing Liu

Earnings Performance and Discretionary Disclosure pp. 173-204

Gregory S. Miller

Intertemporal Tax Discontinuities pp. 205-222

Douglas A. Shackelford

Analysts' Reactions to Earnings Preannouncement Strategies pp. 223-246

Hun-Tong Tan