Journal of Accounting and Economics

1979 - 2007

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

from Elsevier
Series data maintained by Heidi Boesdal ().

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

2007

Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting pp. 2-31

Sugata Roychowdhury and Ross L. Watts

Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings pp. 3-36

Steven Huddart, Bin Ke and Charles Shi

Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting" pp. 32-35

Anne Beatty

Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance pp. 36-63

Carol Anilowski, Mei Feng and Douglas J. Skinner

Investor protection and the information content of annual earnings announcements: International evidence pp. 37-67

Mark DeFond, Mingyi Hung and Robert Trezevant

Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance' pp. 64-73

Lakshmanan Shivakumar

Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay pp. 69-93

Ortiz-Molina, Hernan

Economic consequences of the Sarbanes-Oxley Act of 2002 pp. 74-115

Ivy Xiying Zhang

The effect of equity compensation on voluntary executive turnover pp. 95-119

Steven Balsam and Setiyono Miharjo

The Sarbanes-Oxley Act and firms' going-private decisions pp. 116-145

Ellen Engel, Rachel M. Hayes and Xue Wang

Did the 2003 Tax Act reduce the cost of equity capital? pp. 121-150

Dan Dhaliwal, Linda Krull and Oliver Zhen Li

Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions pp. 146-165

Christian Leuz

Earnings announcement premia and the limits to arbitrage pp. 153-180

Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits pp. 166-192

Ashbaugh-Skaife, Hollis, Daniel W. Collins and William R. Kinney

The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports pp. 181-217

Marty Butler, Arthur Kraft and Ira S. Weiss

Determinants of weaknesses in internal control over financial reporting pp. 193-223

Jeffrey Doyle, Weili Ge and Sarah McVay

How do accounting variables explain stock price movements? Theory and evidence pp. 219-244

Peter Chen and Guochang Zhang

Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007) pp. 224-237

Andrew J. Leone

Corporate disclosures by family firms pp. 238-286

Ashiq Ali, Chen, Tai-Yuan and Suresh Radhakrishnan

Voluntary disclosure under uncertainty about the reporting objective pp. 245-274

Eti Einhorn

Industry product market competition and managerial incentives pp. 275-297

Christo Karuna

A discussion of `corporate disclosure by family firms' pp. 287-297

Amy P. Hutton

The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry pp. 299-320

Jennifer J. Gaver and Jeffrey S. Paterson

Performance-based compensation in member-owned firms: An examination of medical group practices pp. 300-327

Christopher D. Ittner, David F. Larcker and Mina Pizzini

The interaction among disclosure, competition between firms, and analyst following pp. 321-339

Anil Arya and Brian Mittendorf

Fair-value pension accounting pp. 328-358

Rebecca N. Hann, Frank Heflin and K.R. Subramanayam

Delisting returns and their effect on accounting-based market anomalies pp. 341-368

William Beaver, Maureen McNichols and Richard Price

The monitoring role of insiders pp. 359-377

George Drymiotes

Earnings management and accounting income aggregation pp. 369-390

John Jacob and Bjorn N. Jorgensen

The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance pp. 378-398

Michael B. Clement, Lisa Koonce and Thomas J. Lopez

Voluntary disclosure of information when firms are uncertain of investor response pp. 391-410

Jeroen Suijs

Intra-year shifts in the earnings distribution and their implications for earnings management pp. 399-419

Joseph Kerstein and Atul Rai

Accounting conservatism and board of director characteristics: An empirical analysis pp. 411-437

Anwer S. Ahmed and Scott Duellman

Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia pp. 439-452

Maria Ogneva and K.R. Subramanyam

2006

Stock repurchases as an earnings management device pp. 3-27

Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson

Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs pp. 3-33

Christina Mashruwala, Shivaram Rajgopal and Terry Shevlin

Determinants of the informativeness of analyst research pp. 29-54

Richard Frankel, S.P. Kothari and Joseph Weber

Costly arbitrage and the myth of idiosyncratic risk pp. 35-52

Jeffrey Pontiff

The relation between corporate financing activities, analysts' forecasts and stock returns pp. 53-85

Mark T. Bradshaw, Scott A. Richardson and Richard G. Sloan

Identifying the effect of managerial control on firm performance pp. 55-85

Renee B. Adams and Joao Santos

Buys, holds, and sells: The distribution of investment banks' stock ratings and the implications for the profitability of analysts' recommendations pp. 87-117

Brad M. Barber, Reuven Lehavy, Maureen McNichols and Brett Trueman

Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns pp. 87-105

Daniel A. Cohen and Thomas Z. Lys

Financial reporting incentives for conservative accounting: The influence of legal and political institutions pp. 107-148

Robert M. Bushman and Joseph D. Piotroski

Which types of analyst firms are more optimistic? pp. 119-146

Amanda Cowen, Boris Groysberg and Paul Healy

Revenue surprises and stock returns pp. 147-171

Narasimhan Jegadeesh and Joshua Livnat

Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006) pp. 149-165

Wayne Guay and Robert Verrecchia

Asymmetric sensitivity of CEO cash compensation to stock returns pp. 167-192

Andrew J. Leone, Joanna Shuang Wu and Jerold L. Zimmerman

Earnings management around employee stock option reissues pp. 173-200

Jeffrey L. Coles, Michael Hertzel and Swaminathan Kalpathy

Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion pp. 193-202

Patricia M. Dechow

Information technology, organizational design, and transfer pricing pp. 201-234

Shane S. Dikolli and Igor Vaysman

The effects of corporate governance on firms' credit ratings pp. 203-243

Ashbaugh-Skaife, Hollis, Daniel W. Collins and Ryan LaFond

Golden handshakes: Separation pay for retired and dismissed CEOs pp. 237-256

David Larry Yermack

Discussion of the effects of corporate governance on firms' credit ratings pp. 245-254

Joseph Weber

Earnings management and cross listing: Are reconciled earnings comparable to US earnings? pp. 255-283

Mark Lang, Jana Smith Raedy and Wendy Wilson

Capital budgeting for new projects: On the role of auditing in information acquisition pp. 257-270

Doyoung Kim

Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks pp. 271-292

Jennifer Francis, Dhananjay Nanda and Xin Wang

Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) pp. 285-299

Christian Leuz

An introduction to the governance and taxation of not-for-profit organizations pp. 293-305

Patrick Bolton and Hamid Mehran

Differential properties in the ratings of certified versus non-certified bond-rating agencies pp. 303-334

William H. Beaver, Catherine Shakespeare and Mark T. Soliman

Agency problems of excess endowment holdings in not-for-profit firms pp. 307-333

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

Earnings management through real activities manipulation pp. 335-370

Sugata Roychowdhury

Corporate-sponsored foundations and earnings management pp. 335-362

Christine M. Petrovits

Governing private foundations using the tax law pp. 363-384

Richard Sansing and Robert Yetman

Fundamentals of shareholder tax capitalization pp. 371-383

David A. Guenther and Richard Sansing

Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations pp. 385-416

Joseph Comprix and Karl A. Muller

Dynamic incentives and dual-purpose accounting pp. 417-437

Gerald Feltham, Raffi Indjejikian and Dhananjay Nanda

The informativeness of earnings and management's issuance of earnings forecasts pp. 439-458

Clive S. Lennox and Chul W. Park