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Journal of Accounting and Economics
1979 - 2012
Edited by J. L. Zimmerman , S. P. Kothari , T. Z. Lys and R. L. Watts
from Elsevier
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Volume 13, issue 4 , 1990
Editorial data pp. 303-303 Ray Ball , Ross L. Watts and Jerry Zimmerman Evidence that stock prices do not fully reflect the implications of current earnings for future earnings pp. 305-340 Victor L. Bernard and Jacob K. Thomas The association between revisions of financial analysts' earnings forecasts and security-price changes pp. 341-363 Thomas Lys and Sungkyu Sohn Differential intra-industry information transfer associated with management earnings forecasts pp. 365-379 Youngin Pyo and Steven Lustgarten Volume 13, issue 3 , 1990
Editorial data pp. 189-189 Ray Ball , Ross Leslie Watts and Jerry Zimmerman Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests pp. 213-247 Daniel W. Collins and Linda DeAngelo Incentives associated with changes in consolidated reporting requirements pp. 249-266 Shehzad L. Mian and Clifford Smith Valuation effects of holding gains on long-term debt pp. 267-283 John S. Strong Volume 13, issue 2 , 1990
Editorial data pp. 91-91 Ray Ball , Ross Leslie Watts and Jerry Zimmerman Structural changes and the forecasting of quarterly accounting earnings in the utility industry pp. 93-122 Chi-Wen Jevons Lee and Chung Chen Capital adequacy ratio regulations and accounting choices in commercial banks pp. 123-154 Susan E. Moyer A direct test of the cognitive bias theory of share price reversals pp. 155-166 April Klein Volume 13, issue 1 , 1990
Analysts' use of managerial bonus incentives in forecasting earnings pp. 4-23 Kyungho Kim and Douglas A. Schroeder Insubstance defeasances: Security Price Reactions and Motivations pp. 47-89 John R. M. Hand , Patricia J. Hughes and Stephan E. Sefcik Volume 12, issue 4 , 1990
Editorial data pp. 339-339 Ray Ball , Ross Leslie Watts and Jerry Zimmerman Voluntary disclosure with a strategic opponent pp. 341-363 Alfred Wagenhofer Information quality and discretionary disclosure pp. 365-380 Robert E. Verrecchia Negotiated accounting rules in private financial contracts pp. 381-396 Samir El-Gazzar and Victor Pastena External monitoring and its effect on seasoned common stock issues pp. 397-417 Myron B. Slovin , Marie E. Sushka and Carl D. Hudson Volume 12, issue 1-3 , 1990
Editorial data pp. 1-1 Ray Ball , Ross Leslie Watts and Jerry Zimmerman Accounting and the theory of the firm pp. 3-13 Ronald H. Coase Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses pp. 15-36 Andrew A. Christie Aggregation of test statistics: Statistics vs. economics pp. 37-44 Richard Leftwich An empirical examination of debt covenant restrictions and accounting-related debt proxies pp. 45-63 Joanne C. Duke and Herbert Hunt Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice pp. 65-95 Eric G. Press and Joseph B. Weintrop Effectiveness of accounting-based dividend covenants pp. 97-123 Paul M. Healy and Krishna G. Palepu Debt covenants and accounting choice pp. 125-139 Joy Begley Incentives for unconsolidated financial reporting pp. 141-171 Shehzad L. Mian and Clifford Smith Efficient contracting and the choice of accounting method in the oil and gas industry pp. 173-205 David H. Malmquist Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives pp. 207-218 Robert W. Holthausen Financial disclosure policy in an entry game pp. 219-243 Masako N. Darrough and Neal M. Stoughton Endogenous proprietary costs through firm interdependence pp. 245-250 Robert E. Verrecchia Internal corporate restructuring: An empirical analysis pp. 251-280 James A. Brickley and Leonard D. Van Drunen The market for audit services: Evidence from voluntary auditor changes pp. 281-308 W. Bruce Johnson and Thomas Lys Manufacturing overhead cost driver analysis pp. 309-337 George Foster and Mahendra Gupta Volume 11, issue 4 , 1989
Editorial data pp. 293-293 Ray Ball , Ross L. Watts and Jerold L. Zimmerman Financial statement analysis and the prediction of stock returns pp. 295-329 Jane A. Ou and Stephen H. Penman The behavior of daily stock market trading volume pp. 331-359 Bipin B. Ajinkya and Prem C. Jain Why do firms terminate their overfunded pension plans? pp. 361-398 Jacob K. Thomas An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans pp. 399-418 H. Fred Mittelstaedt Volume 11, issue 2-3 , 1989
Editorial data pp. 107-107 Ray Ball , Rose L. Watts and Jerold L. Zimmerman Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model pp. 109-115 James A. Ohlson An analysis of intertemporal and cross-sectional determinants of earnings response coefficients pp. 143-181 Daniel W. Collins and S. P. Kothari Collection of information about publicly traded firms: Theory and evidence pp. 183-206 Ravi Bhushan Changes in the probability of bankruptcy and equity value pp. 207-224 David Burgstahler , James Jiambalvo and Eric Noreen Informational efficiency and the information content of earnings during the market crash of October 1987 pp. 225-254 Robert M. Bowen , Marilyn F. Johnson and Terry Shevlin Firm characteristics and analyst following pp. 255-274 Ravi Bhushan Volume 11, issue 1 , 1989
Managers' earnings forecasts and intra-industry information transfers pp. 3-33 Jerry C. Y. Han , John J. Wild and K. Ramesh The impact of SFAS no. 8 on equity prices of early and late adopting firms: An events study and cross-sectional analysis pp. 35-69 William K. Salatka Characteristics of firms correcting previously reported quarterly earnings pp. 71-93 William Kinney and Linda S. McDaniel An analysis of stock price reaction to management change in distressed firms pp. 95-106 Karl-Adam Bonnier and Robert F. Bruner
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