EconPapers has moved to http://EconPapers.repec.org! Please update your bookmarks.
Journal of Accounting and Economics
1979 - 2013
Edited by J. L. Zimmerman , S. P. Kothari , T. Z. Lys and R. L. Watts
from Elsevier
Access Statistics for this journal.
RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series .
Volume 14, issue 4 , 1991
Editorial data pp. 321-321 Ray Ball , Ross L. Watts and Jerold Zimmerman Impact on equity prices of pronouncements related to nonpension postretirement benefits pp. 323-346 Hassan Espahbodi , Elizabeth Strock and Hassan Tehranian Informationally motivated auditor replacement pp. 347-374 Ronald A. Dye Empirical assessment of the impact of auditor quality on the valuation of new issues pp. 375-399 Gerald A. Feltham , John S. Hughes and Dan A. Simunic Volume 14, issue 3 , 1991
Editorial data pp. 215-215 Ray Ball , Ross Leslie Watts and Jerold Zimmerman Repurchase tender offers and earnings information pp. 217-251 Larry Y. Dann , Ronald Masulis and David Mayers Earnings and risk changes around stock repurchase tender offers pp. 253-274 Michael Hertzel and Prem C. Jain Open-market stock repurchases as signals for earnings and risk changes pp. 275-294 Eli Bartov Overfunded defined benefit pension plan settlements without asset reversions pp. 295-320 In-Hu Haw , Kooyul Jung and Steven B. Lilien Volume 14, issue 2 , 1991
Editorial data pp. 115-115 Ray Ball , Ross Leslie Watts and Jerold Zimmerman The market for tax benefits: Evidence from leveraged ESOPs pp. 117-145 Douglas A. Shackelford Do analysts' earnings forecasts incorporate information in prior stock price changes? pp. 147-165 Jeffery S. Abarbanell Determinants of the use of regulatory accounting principles by Savings and Loans pp. 167-201 Walter G. Blacconiere , Robert M. Bowen , Stephan E. Sefcik and Christopher H. Stinson The power of tests employing log-transformed volume in detecting abnormal trading pp. 203-214 William M. Cready and Ramachandran Ramanan Volume 14, issue 1 , 1991
Editorial data pp. 1-1 Ray Ball , Ross Leslie Watts and Jerold Zimmerman The role of audits and audit quality in valuing new issues pp. 3-49 Srikant M. Datar , Gerald A. Feltham and John S. Hughes Executive incentives and the horizon problem: An empirical investigation pp. 51-89 Patricia M. Dechow and Richard G. Sloan Market reactions to accounting regulations in the savings and loan industry pp. 91-113 Walter G. Blacconiere Volume 13, issue 4 , 1990
Editorial data pp. 303-303 Ray Ball , Ross L. Watts and Jerold 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 Jerold 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 Jerold 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 Jerold 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 Jerold 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
EconPapers is hosted by the
Örebro University School of Business.