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Journal of Accounting and Economics
1979 - 2011
Edited by J. L. Zimmerman , S. P. Kothari , T. Z. Lys and R. L. Watts
from Elsevier
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Volume 52, issue 1 , 2011
Do delays in expected loss recognition affect banks' willingness to lend? pp. 1-20 Anne Beatty and Scott Liao The effect of SOX on small auditor exits and audit quality pp. 21-40 Mark L. DeFond and Clive S. Lennox Hometown advantage: The effects of monitoring institution location on financial reporting discretion pp. 41-61 Benjamin C. Ayers , Santhosh Ramalingegowda and P. Eric Yeung Scale effects of R&D as reflected in earnings and returns pp. 62-80 Mustafa Ciftci and William M. Cready Isolating the effect of disclosure on information risk pp. 81-99 Vicki Wei Tang Volume 51, issue 3 , 2011
The effect of cash flow forecasts on accrual quality and benchmark beating pp. 219-239 John McInnis and Daniel W. Collins The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability pp. 240-258 Mark DeFond , Xuesong Hu , Mingyi Hung and Siqi Li Do the SEC's enforcement preferences affect corporate misconduct? pp. 259-278 Simi Kedia and Shiva Rajgopal Understanding analysts' use of stock returns and other analysts' revisions when forecasting earnings pp. 279-299 Michael B. Clement , Jeffrey Hales and Yanfeng Xue Endogenous overconfidence in managerial forecasts pp. 300-313 Gilles Hilary and Charles Hsu Does board gender diversity improve the informativeness of stock prices? pp. 314-338 Ferdinand A. Gul , Bin Srinidhi and Anthony C. Ng Volume 51, issue 1-2 , 2011
Financial reporting quality and idiosyncratic return volatility pp. 1-20 Shiva Rajgopal and Mohan Venkatachalam Why do CFOs become involved in material accounting manipulations? pp. 21-36 Mei Feng , Weili Ge , Shuqing Luo and Terry Shevlin Consistency in meeting or beating earnings expectations and management earnings forecasts pp. 37-57 William J. Kross , Byung T. Ro and Inho Suk The quality of accounting information in politically connected firms pp. 58-76 Paul K. Chaney , Mara Faccio and David Parsley Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options pp. 77-94 Preeti Choudhary The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases pp. 95-114 Scott N. Bronson , Chris E. Hogan , Marilyn F. Johnson and K. Ramesh Pension plan accounting estimates and the freezing of defined benefit pension plans pp. 115-133 Joseph Comprix and Karl A. Muller Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance pp. 134-150 Shuping Chen , Dawn Matsumoto and Shiva Rajgopal Earnouts: A study of financial contracting in acquisition agreements pp. 151-170 Matthew D. Cain , David J. Denis and Diane K. Denis Target ratcheting and effort reduction pp. 171-185 Jan Bouwens and Peter Kroos The valuation impact of reconciling pro forma earnings to GAAP earnings pp. 186-202 Huai Zhang and Liu Zheng Challenges and opportunities in disclosure research--A discussion of [`]the financial reporting environment: Review of the recent literature' pp. 204-218 Philip G. Berger Volume 50, issue 2-3 , 2010
A review of tax research pp. 127-178 Michelle Hanlon and Shane M. Heitzman The role of information and financial reporting in corporate governance and debt contracting pp. 179-234 Christopher S. Armstrong , Wayne R. Guay and Joseph P. Weber Corporate governance myths: Comments on Armstrong, Guay, and Weber pp. 235-245 James A. Brickley and Jerold L. Zimmerman Implications for GAAP from an analysis of positive research in accounting pp. 246-286 S.P. Kothari , Karthik Ramanna and Douglas J. Skinner Discussion of "Implications for GAAP from an analysis of positive research in accounting" pp. 287-295 Richard Lambert The financial reporting environment: Review of the recent literature pp. 296-343 Anne Beyer , Daniel A. Cohen , Thomas Z. Lys and Beverly R. Walther Understanding earnings quality: A review of the proxies, their determinants and their consequences pp. 344-401 Patricia Dechow , Weili Ge and Catherine Schrand Earnings quality research: Advances, challenges and future research pp. 402-409 Mark L. DeFond Accounting anomalies and fundamental analysis: A review of recent research advances pp. 410-454 Scott Richardson , Irem Tuna and Peter Wysocki Accounting anomalies and fundamental analysis: An alternative view pp. 455-466 Jonathan Lewellen Volume 50, issue 1 , 2010
Accrual-based and real earnings management activities around seasoned equity offerings pp. 2-19 Daniel A. Cohen and Paul Zarowin Post loss/profit announcement drift pp. 20-41 Karthik Balakrishnan , Eli Bartov and Lucile Faurel Market demand for conservative analysts pp. 42-57 Artur Hugon and Volkan Muslu Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy pp. 58-73 K. Hung Chan , Kenny Z. Lin and Phyllis L.L. Mo Employee stock options and future firm performance: Evidence from option repricings pp. 74-92 David Aboody , Nicole Bastian Johnson and Ron Kasznik Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions pp. 93-110 Chan Li , Lili Sun and Michael Ettredge Book-tax conformity, earnings persistence and the association between earnings and future cash flows pp. 111-125 T.J. Atwood , Michael S. Drake and Linda Ann Myers Volume 49, issue 3 , 2010
On the use of instrumental variables in accounting research pp. 186-205 David F. Larcker and Tjomme O. Rusticus On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation pp. 206-226 Xia Chen , Qiang Cheng and Kin Lo Do management earnings forecasts incorporate information in accruals? pp. 227-246 Weihong Xu Executive pay and "independent" compensation consultants pp. 247-262 Kevin J. Murphy and Tatiana Sandino The incentives of compensation consultants and CEO pay pp. 263-280 Brian Cadman , Mary Ellen Carter and Stephen Hillegeist Volume 49, issue 1-2 , 2010
Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits pp. 2-25 Patricia M. Dechow , Linda Ann Myers and Catherine Shakespeare In defense of fair value: Weighing the evidence on earnings management and asset securitizations pp. 26-33 Mary Barth and Daniel B. Taylor Sarbanes-Oxley and corporate risk-taking pp. 34-52 Leonce L. Bargeron , Kenneth M. Lehn and Chad J. Zutter The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking pp. 53-57 Aiyesha Dey How does internal control regulation affect financial reporting? pp. 58-74 Jennifer Altamuro and Anne Beatty The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality pp. 75-83 Ryan LaFond and Haifeng You Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms pp. 84-103 Clive Lennox and Jeffrey Pittman How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews pp. 104-108 Mark L. DeFond The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions pp. 109-132 Shane M. Heitzman , Charles Wasley and Jerold Zimmerman Materiality and voluntary disclosures pp. 133-135 Kin Lo Audit committee compensation and the demand for monitoring of the financial reporting process pp. 136-154 Ellen Engel , Rachel M. Hayes and Xue Wang Corporate compensation policies and audit fees pp. 155-160 Peter Wysocki Acquisition profitability and timely loss recognition pp. 161-178 Jere R. Francis and Xiumin Martin Discussion of: "Acquisition profitability and timely loss recognition" by J. Francis and X. Martin pp. 179-183 Sugata Roychowdhury
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