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Journal of Accounting and Economics

1979 - 2017

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 63, issue 1, 2017

Earnings management and annual report readability pp. 1-25 Downloads
Kin Lo, Felipe Ramos and Rafael Rogo
Does managerial sentiment affect accrual estimates? Evidence from the banking industry pp. 26-50 Downloads
Paul Hribar, Samuel J. Melessa, R. Christopher Small and Jaron H. Wilde
The effect of voluntary disclosure on stock liquidity: New evidence from index funds pp. 51-74 Downloads
Jordan Schoenfeld
Conditionally conservative fair value measurements pp. 75-98 Downloads
Marc Badia, Miguel Duro, Fernando Penalva and Stephen Ryan
Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds” pp. 99-120 Downloads
Lora Dimitrova
Earnings expectations and employee safety pp. 121-141 Downloads
Judson Caskey and N. Bugra Ozel
Takeover defenses: Entrenchment and efficiency pp. 142-160 Downloads
Sanjeev Bhojraj, Partha Sengupta and Suning Zhang

Volume 62, issue 2, 2016

The economic consequences of extending the use of fair value accounting in regulatory capital calculations pp. 183-203 Downloads
Justin Chircop and Zoltán Novotny-Farkas
The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion pp. 204-208 Downloads
Christian Laux
Using unstructured and qualitative disclosures to explain accruals pp. 209-227 Downloads
Richard Frankel, Jared Jennings and Joshua Lee
Discussion of using unstructured and qualitative disclosures to explain accruals pp. 228-233 Downloads
Gerard Hoberg
Guiding through the Fog: Financial statement complexity and voluntary disclosure pp. 234-269 Downloads
Wayne Guay, Delphine Samuels and Daniel Taylor
Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure pp. 270-276 Downloads
Travis Dyer, Mark Lang and Lorien Stice-Lawrence
Rank and file employees and the discovery of misreporting: The role of stock options pp. 277-300 Downloads
Andrew C. Call, Simi Kedia and Shivaram Rajgopal
Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options pp. 301-304 Downloads
Richard G. Sloan
Is the risk of product market predation a cost of disclosure? pp. 305-325 Downloads
Darren Bernard
Discussion of “Is the risk of product market predation a cost of disclosure?” pp. 326-332 Downloads
Nemit Shroff

Volume 62, issue 1, 2016

Director networks and informed traders pp. 1-23 Downloads
Ferhat Akbas, Felix Meschke and M. Babajide Wintoki
Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day pp. 24-45 Downloads
Roni Michaely, Amir Rubin and Alexander Vedrashko
The bright side of managerial over-optimism pp. 46-64 Downloads
Gilles Hilary, Charles Hsu, Benjamin Segal and Rencheng Wang
Understanding the relation between accruals and volatility: A real options-based investment approach pp. 65-86 Downloads
Salman Arif, Nathan Marshall and Teri Lombardi Yohn
Voluntary disclosure incentives: Evidence from the municipal bond market pp. 87-102 Downloads
Christine Cuny
Aggregate earnings surprises, monetary policy, and stock returns pp. 103-120 Downloads
Lindsey A. Gallo, Rebecca N. Hann and Congcong Li
Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements pp. 121-138 Downloads
Dan Amiram, Edward Owens and Oded Rozenbaum
The activities of buy-side analysts and the determinants of their stock recommendations pp. 139-156 Downloads
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Real effects of the audit choice pp. 157-181 Downloads
Asad Kausar, Nemit Shroff and Hal White

Volume 61, issue 2, 2016

On the synergy between disclosure and investment beauty contests pp. 255-273 Downloads
Anil Arya and Brian Mittendorf
The association between corporate general counsel and firm credit risk pp. 274-293 Downloads
Charles Ham and Kevin Koharki
Financial statement comparability and expected crash risk pp. 294-312 Downloads
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States pp. 313-337 Downloads
Phillip T. Lamoreaux
Contractual revisions in compensation: Evidence from merger bonuses to target CEOs pp. 338-368 Downloads
Eliezer M. Fich, Edward M. Rice and Anh Tran
Relational contracts with and between agents pp. 369-390 Downloads
Tim Baldenius, Jonathan Glover and Hao Xue
The informational feedback effect of stock prices on management forecasts pp. 391-413 Downloads
Luo Zuo
Do accountants make better chief financial officers? pp. 414-432 Downloads
Rani Hoitash, Udi Hoitash and Ahmet C. Kurt
Measuring the probability of financial covenant violation in private debt contracts pp. 433-447 Downloads
Peter R. Demerjian and Edward L. Owens
The usefulness of historical accounting reports pp. 448-464 Downloads
Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock
The effect of capital gains taxes on the initial pricing and underpricing of IPOs pp. 465-485 Downloads
Oliver Zhen Li, Yupeng Lin and John R. Robinson
Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment pp. 486-505 Downloads
Nancy Huyghebaert and Weidong Xu
Do school ties between auditors and client executives influence audit outcomes? pp. 506-525 Downloads
Yuyan Guan, Su, Lixin (Nancy), Donghui Wu and Zhifeng Yang
Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms pp. 526-544 Downloads
Xuan Tian, Gregory F. Udell and Xiaoyun Yu
The effect of audit adjustments on earnings quality: Evidence from China pp. 545-562 Downloads
Clive Lennox, Xi Wu and Tianyu Zhang
Beliefs-driven price association pp. 563-583 Downloads
Paul E. Fischer, Mirko S. Heinle and Robert E. Verrecchia
Do analysts understand the economic and reporting complexities of derivatives? pp. 584-604 Downloads
Hye Sun Chang, Michael Donohoe and Theodore Sougiannis
Dynamic threshold values in earnings-based covenants pp. 605-629 Downloads
Ningzhong Li, Florin P. Vasvari and Regina Wittenberg-Moerman

Volume 61, issue 1, 2016

The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings pp. 1-22 Downloads
Adrienne Rhodes
Customer concentration risk and the cost of equity capital pp. 23-48 Downloads
Dan Dhaliwal, J. Scott Judd, Matthew Serfling and Sarah Shaikh
Shared auditors in mergers and acquisitions pp. 49-76 Downloads
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan B. Neyland
Common auditors in M&A transactions pp. 77-99 Downloads
Ye Cai, Yongtae Kim, Jong Chool Park and Hal D. White
Directors׳ and officers׳ liability insurance and the cost of equity pp. 100-120 Downloads
Zhihong Chen, Oliver Zhen Li and Hong Zou
The information role of audit opinions in debt contracting pp. 121-144 Downloads
Peter F. Chen, Shaohua He, Zhiming Ma and Derrald Stice
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? pp. 145-165 Downloads
Lisa De Simone
Labor unemployment insurance and earnings management pp. 166-184 Downloads
Yiwei Dou, Mozaffar Khan and Youli Zou
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals pp. 185-202 Downloads
Kai Wai Hui, Karen K. Nelson and P. Eric Yeung
The confounding effect of cost stickiness on conservatism estimates pp. 203-220 Downloads
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Y.S. Chen
Accounting conservatism and firm investment efficiency pp. 221-238 Downloads
Juan Manuel García Lara, Beatriz Garcia Osma and Fernando Penalva
Managers’ green investment disclosures and investors’ reaction pp. 239-254 Downloads
Patrick R. Martin and Donald V. Moser
Page updated 2017-06-26