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Journal of Accounting and Economics

1979 - 2009

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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Volume 47, issue 3, 2009

The impact of conservatism on management earnings forecasts pp. 192-207 Downloads
Kai Wai Hui, Steve Matsunaga and Dale Morse
The effect of earnings surprises on information asymmetry pp. 208-225 Downloads
Stephen Brown, Stephen A. Hillegeist and Kin Lo
Is PIN priced risk? pp. 226-243 Downloads
Partha Mohanram and Shiva Rajgopal
Effect of derivative accounting rules on corporate risk-management behavior pp. 244-264 Downloads
Haiwen Zhang
Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise pp. 265-287 Downloads
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 Downloads
Gennaro Bernile and Gregg A. Jarrell
Taxes and the backdating of stock option exercise dates pp. 27-49 Downloads
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 Downloads
Christopher S. Armstrong and David F. Larcker
What determine financial analysts' career outcomes during mergers? pp. 59-86 Downloads
Joanna Shuang Wu and Amy Y. Zang
Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?" pp. 87-90 Downloads
Paul M. Healy
Sell-side debt analysts pp. 91-107 Downloads
Rick Johnston, Stanimir Markov and Sundaresh Ramnath
An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility pp. 108-130 Downloads
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 Downloads
Adam C. Kolasinski
Shareholder litigation and changes in disclosure behavior pp. 136-156 Downloads
Jonathan L. Rogers and Andrew Van Buskirk
Discussion of [`]shareholder litigation and changes in disclosure behavior' pp. 157-159 Downloads
Michelle Lowry
Earnings volatility and earnings predictability pp. 160-181 Downloads
Ilia D. Dichev and Vicki Wei Tang
Earnings persistence pp. 182-190 Downloads
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 Downloads
Douglas J. Skinner
The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market pp. 240-260 Downloads
Wittenberg-Moerman, Regina
Economic consequences of increasing the conformity in accounting for uncertain tax benefits pp. 261-278 Downloads
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 Downloads
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 Downloads
Michelle Hanlon, Edward L. Maydew and Terry Shevlin
A positive theory of flexibility in accounting standards pp. 312-333 Downloads
Ronald A. Dye and Sri S. Sridhar
Financial analysts' forecast revisions and managers' reporting behavior pp. 334-348 Downloads
Anne Beyer
The impact of the SEC's regulation of non-GAAP disclosures pp. 349-365 Downloads
Frank Heflin and Charles Hsu
Using tax return data to simulate corporate marginal tax rates pp. 366-388 Downloads
John R. Graham and Lillian F. Mills
The effect of "invisible" tax preferences on investment and tax preference measures pp. 389-404 Downloads
Leslie A. Robinson and Richard Sansing

Volume 46, issue 1, 2008

Is accruals quality a priced risk factor? pp. 2-22 Downloads
John E. Core, Wayne R. Guay and Rodrigo Verdi
Effect of personal taxes on managers' decisions to sell their stock pp. 23-46 Downloads
Li Jin and S.P. Kothari
Institutional stakeholdings and better-informed traders at earnings announcements pp. 47-61 Downloads
Ashiq Ali, Sandy Klasa and Oliver Zhen Li
Earnings management, lawsuits, and stock-for-stock acquirers' market performance pp. 62-77 Downloads
Guojin Gong, Henock Louis and Amy X. Sun
Voluntary disclosures and information production by analysts pp. 78-100 Downloads
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 Downloads
Walter G. Blacconiere, Marilyn F. Johnson and Melissa F. Lewis
State ownership, the institutional environment, and auditor choice: Evidence from China pp. 112-134 Downloads
Qian Wang, T.J. Wong and Lijun Xia
Managerial legal liability coverage and earnings conservatism pp. 135-153 Downloads
Hyeesoo H. Chung and Jinyoung P. Wynn
Do directors perform for pay? pp. 154-171 Downloads
Renée B. Adams and Daniel Ferreira
Dynamic incentives and retirement pp. 172-200 Downloads
Florin Sabac
Analyst responsiveness and the post-earnings-announcement drift pp. 201-215 Downloads
Yuan Zhang

Volume 45, issue 2-3, 2008

Conservatism and Debt pp. 154-174 Downloads
Anne Beatty, Joseph Weber and Jeff Jiewei Yu
Conservative financial reporting, debt covenants, and the agency costs of debt pp. 175-180 Downloads
Wayne R. Guay
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations pp. 181-208 Downloads
Christian Leuz, Alexander Triantis and Tracy Yue Wang
Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark" pp. 209-220 Downloads
Jeffrey L. Coles
Annual report readability, current earnings, and earnings persistence pp. 221-247 Downloads
Feng Li
Discussion of "Annual report readability, current earnings, and earnings persistence" pp. 248-252 Downloads
Robert Bloomfield
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting pp. 253-281 Downloads
Karthik Ramanna
Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting" pp. 282-288 Downloads
Douglas J. Skinner
The superiority and disciplining role of independent analysts pp. 289-316 Downloads
Zhaoyang Gu and Jian Xue
Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts pp. 317-323 Downloads
Thomas Z. Lys and Jayanthi Sunder
Earnings quality at initial public offerings pp. 324-349 Downloads
Ray Ball and Lakshmanan Shivakumar
Earnings management and earnings quality pp. 350-357 Downloads
Kin Lo
Mark-to-market accounting and liquidity pricing pp. 358-378 Downloads
Franklin Allen and Elena Carletti
Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing pp. 379-387 Downloads
Haresh Sapra

Volume 45, issue 1, 2008

Do firms manage earnings to meet dividend thresholds pp. 2-26 Downloads
Naveen D. Daniel, David J. Denis and Lalitha Naveen
The contracting benefits of accounting conservatism to lenders and borrowers pp. 27-54 Downloads
Jieying Zhang
Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model pp. 55-77 Downloads
Mozaffar Khan
The timing of industry and firm earnings information in security prices: A re-evaluation pp. 78-93 Downloads
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 Downloads
Scott B. Smart, Ramabhadran S. Thirumalai and Chad J. Zutter
Audit effort and earnings management pp. 116-138 Downloads
Constantinos Caramanis and Clive Lennox
Performance standards and optimal incentives pp. 139-152 Downloads
Óscar Gutiérrez Arnaiz and Salas-Fumás, Vicente
Page updated 2009-11-23