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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 60, issue 2, 2015

Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” by DeHaan, Kedia, Koh, and Rajgopal (2015) pp. 1-7 Downloads
Rachel M. Hayes
Delegated trade and the pricing of public and private information pp. 8-32 Downloads
Daniel J. Taylor and Robert E. Verrecchia
In short supply: Short-sellers and stock returns pp. 33-57 Downloads
M.D. Beneish, Charles Lee and D.C. Nichols
What is the value of sell-side analysts? Evidence from coverage changes – A discussion pp. 58-64 Downloads
Robert Hansen
The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation pp. 65-96 Downloads
Ed deHaan, Simi Kedia, Kevin Koh and Shivaram Rajgopal
Connecting supply, short-sellers and stock returns: Research challenges pp. 97-103 Downloads
Adam V. Reed
Discussion of delegated trade and the pricing of public and private information pp. 104-109 Downloads
Matthew J. Bloomfield and Robert Bloomfield
Textual analysis and international financial reporting: Large sample evidence pp. 110-135 Downloads
Mark Lang and Lorien Stice-Lawrence
Discussion of “On Guidance and Volatility” pp. 136-140 Downloads
Paul M. Healy
What is the value of sell-side analysts? Evidence from coverage initiations and terminations pp. 141-160 Downloads
Kevin K. Li and Haifeng You
On guidance and volatility pp. 161-180 Downloads
Mary Brooke Billings, Robert Jennings and Baruch Lev
Discussion of “Textual analysis and international financial reporting: Large sample evidence” pp. 181-186 Downloads
Jason V. Chen and Feng Li

Volume 60, issue 1, 2015

Corporate governance, incentives, and tax avoidance pp. 1-17 Downloads
Christopher S. Armstrong, Jennifer L. Blouin, Alan D. Jagolinzer and David F. Larcker
CEO opportunism?: Option grants and stock trades around stock splits pp. 18-35 Downloads
Erik Devos, William B. Elliott and Richard S. Warr
Market (in)attention and the strategic scheduling and timing of earnings announcements pp. 36-55 Downloads
Ed deHaan, Terry Shevlin and Jacob Thornock
Signaling through corporate accountability reporting pp. 56-72 Downloads
Thomas Lys, James P. Naughton and Clare Wang
Missing R&D pp. 73-94 Downloads
Ping-Sheng Koh and David Reeb
Assessing financial reporting quality of family firms: The auditors׳ perspective pp. 95-116 Downloads
Ghosh, Aloke(Al) and Charles Y. Tang
Evidence that the zero-earnings discontinuity has disappeared pp. 117-132 Downloads
Thomas A. Gilliam, Frank Heflin and Jeffrey S. Paterson
Does return dispersion explain the accrual and investment anomalies? pp. 133-148 Downloads
Doina C. Chichernea, Anthony D. Holder and Alex Petkevich
The importance of the internal information environment for tax avoidance pp. 149-167 Downloads
John Gallemore and Eva Labro
Do scaling and selection explain earnings discontinuities? pp. 168-186 Downloads
David Burgstahler and Elizabeth Chuk

Volume 59, issue 2, 2015

Strategic silence, insider selling and litigation risk pp. 119-142 Downloads
Mary Brooke Billings and Matthew C. Cedergren
Information asymmetry and capital structure: Evidence from regulation FD pp. 143-162 Downloads
Reining Petacchi
Why do analysts revise their stock recommendations after earnings announcements? pp. 163-181 Downloads
Ari Yezegel
The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals pp. 182-202 Downloads
Scott D. Dyreng, Bradley P. Lindsey, Kevin S. Markle and Douglas A. Shackelford
Effects of managerial labor market on executive compensation: Evidence from job-hopping pp. 203-220 Downloads
Huasheng Gao, Juan Luo and Tilan Tang
Public pension accounting rules and economic outcomes pp. 221-241 Downloads
James Naughton, Reining Petacchi and Joseph Weber
Alternative information sources and information asymmetry reduction: Evidence from small business debt pp. 242-263 Downloads
Gavin Cassar, Christopher D. Ittner and Ken S. Cavalluzzo
Do rating agencies cater? Evidence from rating-based contracts pp. 264-283 Downloads
Pepa Kraft
Mandatory disclosure and asymmetry in financial reporting pp. 284-299 Downloads
Jeremy Bertomeu and Robert P. Magee

Volume 59, issue 1, 2015

The economic effects of financial derivatives on corporate tax avoidance pp. 1-24 Downloads
Michael P. Donohoe
Discretionary disclosures using a certifier pp. 25-40 Downloads
Iván Marinovic and Sri S. Sridhar
Geographic proximity and analyst coverage decisions: Evidence from IPOs pp. 41-59 Downloads
O'Brien, Patricia C. and Hongping Tan
CEO tenure and earnings management pp. 60-79 Downloads
Ashiq Ali and Weining Zhang
Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism pp. 80-104 Downloads
Xiumin Martin and Sugata Roychowdhury
Do baths muddy the waters or clear the air? pp. 105-117 Downloads
K. Stephen Haggard, John S. Howe and Andrew A. Lynch

Volume 58, issue 2, 2014

Cash flow asymmetry: Causes and implications for conditional conservatism research pp. 173-200 Downloads
Daniel W. Collins, Paul Hribar and Tian, Xiaoli (Shaolee)
Audit committee financial expertise and earnings management: The role of status pp. 208-230 Downloads
Patrick G. Badolato, Dain Donelson and Matthew Ege
Industry concentration and corporate disclosure policy pp. 240-264 Downloads
Ashiq Ali, Sandy Klasa and Eric Yeung
A review of archival auditing research pp. 275-326 Downloads
Mark DeFond and Jieying Zhang
Issues raised by studying DeFond and Zhang: What should audit researchers do? pp. 327-338 Downloads
John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin and Hojun Seo
Financial accounting in the banking industry: A review of the empirical literature pp. 339-383 Downloads
Anne Beatty and Scott Liao
Thoughts on financial accounting and the banking industry pp. 384-395 Downloads
Robert M. Bushman

Volume 58, issue 1, 2014

Macro to micro: Country exposures, firm fundamentals and stock returns pp. 1-20 Downloads
Ningzhong Li, Scott Richardson and İrem Tuna
The Sarbanes–Oxley act and cross-listed foreign private issuers pp. 21-40 Downloads
Xi Li
Have capital market anomalies attenuated in the recent era of high liquidity and trading activity? pp. 41-58 Downloads
Tarun Chordia, Avanidhar Subrahmanyam and Qing Tong
Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation pp. 59-78 Downloads
Sarah B. Clinton, Joshua White and Tracie Woidtke
Large shareholders and disclosure strategies: Evidence from IPO lockup expirations pp. 79-95 Downloads
Yonca Ertimur, Ewa Sletten and Jayanthi Sunder
Knowledge, compensation, and firm value: An empirical analysis of firm communication pp. 96-116 Downloads
Feng Li, Michael Minnis, Venky Nagar and Madhav Rajan
Implications of power: When the CEO can pressure the CFO to bias reports pp. 117-141 Downloads
Henry L. Friedman
Broker-hosted investor conferences pp. 142-166 Downloads
T. Clifton Green, Russell Jame, Stanimir Markov and Musa Subasi
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