Journal of Accounting and Economics

1979 - 2009

Edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

from Elsevier
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Volume 47, issue 3, 2009

The impact of conservatism on management earnings forecasts pp. 192-207

Kai Wai Hui, Steve Matsunaga and Dale Morse

The effect of earnings surprises on information asymmetry pp. 208-225

Stephen Brown, Stephen A. Hillegeist and Kin Lo

Is PIN priced risk? pp. 226-243

Partha Mohanram and Shiva Rajgopal

Effect of derivative accounting rules on corporate risk-management behavior pp. 244-264

Haiwen Zhang

Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise pp. 265-287

Ferdinand A. Gul, Simon Yu Kit Fung and Bikki Jaggi

Volume 47, issue 1-2, 2009

The impact of the options backdating scandal on shareholders pp. 2-26

Gennaro Bernile and Gregg A. Jarrell

Taxes and the backdating of stock option exercise dates pp. 27-49

Dan Dhaliwal, Merle Erickson and Shane M. Heitzman

Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates" pp. 50-58

Christopher S. Armstrong and David F. Larcker

What determine financial analysts' career outcomes during mergers? pp. 59-86

Joanna Shuang Wu and Amy Y. Zang

Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?" pp. 87-90

Paul M. Healy

Sell-side debt analysts pp. 91-107

Rick Johnston, Stanimir Markov and Sundaresh Ramnath

An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility pp. 108-130

Mei Cheng and Monica Neamtiu

A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009) pp. 131-135

Adam C. Kolasinski

Shareholder litigation and changes in disclosure behavior pp. 136-156

Jonathan L. Rogers and Andrew Van Buskirk

Discussion of [`]shareholder litigation and changes in disclosure behavior' pp. 157-159

Michelle Lowry

Earnings volatility and earnings predictability pp. 160-181

Ilia D. Dichev and Vicki Wei Tang

Earnings persistence pp. 182-190

Richard Frankel and Lubomir Litov

Volume 46, issue 2-3, 2008

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis pp. 218-239

Douglas J. Skinner

The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market pp. 240-260

Wittenberg-Moerman, Regina

Economic consequences of increasing the conformity in accounting for uncertain tax benefits pp. 261-278

Peter J. Frischmann, Terry Shevlin and Ryan Wilson

The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? pp. 279-293

Karen K. Nelson, Richard A. Price and Brian R. Rountree

An unintended consequence of book-tax conformity: A loss of earnings informativeness pp. 294-311

Michelle Hanlon, Edward L. Maydew and Terry Shevlin

A positive theory of flexibility in accounting standards pp. 312-333

Ronald A. Dye and Sri S. Sridhar

Financial analysts' forecast revisions and managers' reporting behavior pp. 334-348

Anne Beyer

The impact of the SEC's regulation of non-GAAP disclosures pp. 349-365

Frank Heflin and Charles Hsu

Using tax return data to simulate corporate marginal tax rates pp. 366-388

John R. Graham and Lillian F. Mills

The effect of "invisible" tax preferences on investment and tax preference measures pp. 389-404

Leslie A. Robinson and Richard Sansing

Volume 46, issue 1, 2008

Is accruals quality a priced risk factor? pp. 2-22

John E. Core, Wayne R. Guay and Rodrigo Verdi

Effect of personal taxes on managers' decisions to sell their stock pp. 23-46

Li Jin and S.P. Kothari

Institutional stakeholdings and better-informed traders at earnings announcements pp. 47-61

Ashiq Ali, Sandy Klasa and Oliver Zhen Li

Earnings management, lawsuits, and stock-for-stock acquirers' market performance pp. 62-77

Guojin Gong, Henock Louis and Amy X. Sun

Voluntary disclosures and information production by analysts pp. 78-100

Nisan Langberg and K. Sivaramakrishnan

The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options pp. 101-111

Walter G. Blacconiere, Marilyn F. Johnson and Melissa F. Lewis

State ownership, the institutional environment, and auditor choice: Evidence from China pp. 112-134

Qian Wang, T.J. Wong and Lijun Xia

Managerial legal liability coverage and earnings conservatism pp. 135-153

Hyeesoo H. Chung and Jinyoung P. Wynn

Do directors perform for pay? pp. 154-171

Renée B. Adams and Daniel Ferreira

Dynamic incentives and retirement pp. 172-200

Florin Sabac

Analyst responsiveness and the post-earnings-announcement drift pp. 201-215

Yuan Zhang

Volume 45, issue 2-3, 2008

Conservatism and Debt pp. 154-174

Anne Beatty, Joseph Weber and Jeff Jiewei Yu

Conservative financial reporting, debt covenants, and the agency costs of debt pp. 175-180

Wayne R. Guay

Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations pp. 181-208

Christian Leuz, Alexander Triantis and Tracy Yue Wang

Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark" pp. 209-220

Jeffrey L. Coles

Annual report readability, current earnings, and earnings persistence pp. 221-247

Feng Li

Discussion of "Annual report readability, current earnings, and earnings persistence" pp. 248-252

Robert Bloomfield

The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting pp. 253-281

Karthik Ramanna

Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting" pp. 282-288

Douglas J. Skinner

The superiority and disciplining role of independent analysts pp. 289-316

Zhaoyang Gu and Jian Xue

Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts pp. 317-323

Thomas Z. Lys and Jayanthi Sunder

Earnings quality at initial public offerings pp. 324-349

Ray Ball and Lakshmanan Shivakumar

Earnings management and earnings quality pp. 350-357

Kin Lo

Mark-to-market accounting and liquidity pricing pp. 358-378

Franklin Allen and Elena Carletti

Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing pp. 379-387

Haresh Sapra

Volume 45, issue 1, 2008

Do firms manage earnings to meet dividend thresholds pp. 2-26

Naveen D. Daniel, David J. Denis and Lalitha Naveen

The contracting benefits of accounting conservatism to lenders and borrowers pp. 27-54

Jieying Zhang

Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model pp. 55-77

Mozaffar Khan

The timing of industry and firm earnings information in security prices: A re-evaluation pp. 78-93

Pieter T. Elgers, Susan L. Porter and Le Emily Xu

What's in a vote The short- and long-run impact of dual-class equity on IPO firm values pp. 94-115

Scott B. Smart, Ramabhadran S. Thirumalai and Chad J. Zutter

Audit effort and earnings management pp. 116-138

Constantinos Caramanis and Clive Lennox

Performance standards and optimal incentives pp. 139-152

Óscar Gutiérrez Arnaiz and Salas-Fumás, Vicente