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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 ().

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2007

Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting pp. 2-31 Downloads
Sugata Roychowdhury and Ross L. Watts
Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings pp. 3-36 Downloads
Steven Huddart, Bin Ke and Charles Shi
Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting" pp. 32-35 Downloads
Anne Beatty
Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance pp. 36-63 Downloads
Carol Anilowski, Mei Feng and Douglas J. Skinner
Investor protection and the information content of annual earnings announcements: International evidence pp. 37-67 Downloads
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 Downloads
Lakshmanan Shivakumar
Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay pp. 69-93 Downloads
Ortiz-Molina, Hernan
Economic consequences of the Sarbanes-Oxley Act of 2002 pp. 74-115 Downloads
Ivy Xiying Zhang
The effect of equity compensation on voluntary executive turnover pp. 95-119 Downloads
Steven Balsam and Setiyono Miharjo
The Sarbanes-Oxley Act and firms' going-private decisions pp. 116-145 Downloads
Ellen Engel, Rachel M. Hayes and Xue Wang
Did the 2003 Tax Act reduce the cost of equity capital? pp. 121-150 Downloads
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 Downloads
Christian Leuz
Earnings announcement premia and the limits to arbitrage pp. 153-180 Downloads
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 Downloads
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 Downloads
Marty Butler, Arthur Kraft and Ira S. Weiss
Determinants of weaknesses in internal control over financial reporting pp. 193-223 Downloads
Jeffrey Doyle, Weili Ge and Sarah McVay
How do accounting variables explain stock price movements? Theory and evidence pp. 219-244 Downloads
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 Downloads
Andrew J. Leone
Corporate disclosures by family firms pp. 238-286 Downloads
Ashiq Ali, Chen, Tai-Yuan and Suresh Radhakrishnan
Voluntary disclosure under uncertainty about the reporting objective pp. 245-274 Downloads
Eti Einhorn
Industry product market competition and managerial incentives pp. 275-297 Downloads
Christo Karuna
A discussion of `corporate disclosure by family firms' pp. 287-297 Downloads
Amy P. Hutton
The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry pp. 299-320 Downloads
Jennifer J. Gaver and Jeffrey S. Paterson
Performance-based compensation in member-owned firms: An examination of medical group practices pp. 300-327 Downloads
Christopher D. Ittner, David F. Larcker and Mina Pizzini
The interaction among disclosure, competition between firms, and analyst following pp. 321-339 Downloads
Anil Arya and Brian Mittendorf
Fair-value pension accounting pp. 328-358 Downloads
Rebecca N. Hann, Frank Heflin and K.R. Subramanayam
Delisting returns and their effect on accounting-based market anomalies pp. 341-368 Downloads
William Beaver, Maureen McNichols and Richard Price
The monitoring role of insiders pp. 359-377 Downloads
George Drymiotes
Earnings management and accounting income aggregation pp. 369-390 Downloads
John Jacob and Bjorn N. Jorgensen
The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance pp. 378-398 Downloads
Michael B. Clement, Lisa Koonce and Thomas J. Lopez
Voluntary disclosure of information when firms are uncertain of investor response pp. 391-410 Downloads
Jeroen Suijs
Intra-year shifts in the earnings distribution and their implications for earnings management pp. 399-419 Downloads
Joseph Kerstein and Atul Rai
Accounting conservatism and board of director characteristics: An empirical analysis pp. 411-437 Downloads
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 Downloads
Maria Ogneva and K.R. Subramanyam

2006

Stock repurchases as an earnings management device pp. 3-27 Downloads
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 Downloads
Christina Mashruwala, Shivaram Rajgopal and Terry Shevlin
Determinants of the informativeness of analyst research pp. 29-54 Downloads
Richard Frankel, S.P. Kothari and Joseph Weber
Costly arbitrage and the myth of idiosyncratic risk pp. 35-52 Downloads
Jeffrey Pontiff
The relation between corporate financing activities, analysts' forecasts and stock returns pp. 53-85 Downloads
Mark T. Bradshaw, Scott A. Richardson and Richard G. Sloan
Identifying the effect of managerial control on firm performance pp. 55-85 Downloads
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 Downloads
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 Downloads
Daniel A. Cohen and Thomas Z. Lys
Financial reporting incentives for conservative accounting: The influence of legal and political institutions pp. 107-148 Downloads
Robert M. Bushman and Joseph D. Piotroski
Which types of analyst firms are more optimistic? pp. 119-146 Downloads
Amanda Cowen, Boris Groysberg and Paul Healy
Revenue surprises and stock returns pp. 147-171 Downloads
Narasimhan Jegadeesh and Joshua Livnat
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006) pp. 149-165 Downloads
Wayne Guay and Robert Verrecchia
Asymmetric sensitivity of CEO cash compensation to stock returns pp. 167-192 Downloads
Andrew J. Leone, Joanna Shuang Wu and Jerold L. Zimmerman
Earnings management around employee stock option reissues pp. 173-200 Downloads
Jeffrey L. Coles, Michael Hertzel and Swaminathan Kalpathy
Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion pp. 193-202 Downloads
Patricia M. Dechow
Information technology, organizational design, and transfer pricing pp. 201-234 Downloads
Shane S. Dikolli and Igor Vaysman
The effects of corporate governance on firms' credit ratings pp. 203-243 Downloads
Ashbaugh-Skaife, Hollis, Daniel W. Collins and Ryan LaFond
Golden handshakes: Separation pay for retired and dismissed CEOs pp. 237-256 Downloads
David Larry Yermack
Discussion of the effects of corporate governance on firms' credit ratings pp. 245-254 Downloads
Joseph Weber
Earnings management and cross listing: Are reconciled earnings comparable to US earnings? pp. 255-283 Downloads
Mark Lang, Jana Smith Raedy and Wendy Wilson
Capital budgeting for new projects: On the role of auditing in information acquisition pp. 257-270 Downloads
Doyoung Kim
Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks pp. 271-292 Downloads
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 Downloads
Christian Leuz
An introduction to the governance and taxation of not-for-profit organizations pp. 293-305 Downloads
Patrick Bolton and Hamid Mehran
Differential properties in the ratings of certified versus non-certified bond-rating agencies pp. 303-334 Downloads
William H. Beaver, Catherine Shakespeare and Mark T. Soliman
Agency problems of excess endowment holdings in not-for-profit firms pp. 307-333 Downloads
John E. Core, Wayne R. Guay and Rodrigo S. Verdi
Earnings management through real activities manipulation pp. 335-370 Downloads
Sugata Roychowdhury
Corporate-sponsored foundations and earnings management pp. 335-362 Downloads
Christine M. Petrovits
Governing private foundations using the tax law pp. 363-384 Downloads
Richard Sansing and Robert Yetman
Fundamentals of shareholder tax capitalization pp. 371-383 Downloads
David A. Guenther and Richard Sansing
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations pp. 385-416 Downloads
Joseph Comprix and Karl A. Muller
Dynamic incentives and dual-purpose accounting pp. 417-437 Downloads
Gerald Feltham, Raffi Indjejikian and Dhananjay Nanda
The informativeness of earnings and management's issuance of earnings forecasts pp. 439-458 Downloads
Clive S. Lennox and Chul W. Park
Page updated 2008-03-30