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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 14, issue 4, 1991

Editorial data pp. 321-321 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Impact on equity prices of pronouncements related to nonpension postretirement benefits pp. 323-346 Downloads
Hassan Espahbodi, Elizabeth Strock and Hassan Tehranian
Informationally motivated auditor replacement pp. 347-374 Downloads
Ronald A. Dye
Empirical assessment of the impact of auditor quality on the valuation of new issues pp. 375-399 Downloads
Gerald A. Feltham, John S. Hughes and Dan A. Simunic

Volume 14, issue 3, 1991

Editorial data pp. 215-215 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
Repurchase tender offers and earnings information pp. 217-251 Downloads
Larry Y. Dann, Ronald Masulis and David Mayers
Earnings and risk changes around stock repurchase tender offers pp. 253-274 Downloads
Michael Hertzel and Prem C. Jain
Open-market stock repurchases as signals for earnings and risk changes pp. 275-294 Downloads
Eli Bartov
Overfunded defined benefit pension plan settlements without asset reversions pp. 295-320 Downloads
In-Hu Haw, Kooyul Jung and Steven B. Lilien

Volume 14, issue 2, 1991

Editorial data pp. 115-115 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
The market for tax benefits: Evidence from leveraged ESOPs pp. 117-145 Downloads
Douglas Shackelford
Do analysts' earnings forecasts incorporate information in prior stock price changes? pp. 147-165 Downloads
Jeffery S. Abarbanell
Determinants of the use of regulatory accounting principles by Savings and Loans pp. 167-201 Downloads
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 Downloads
William M. Cready and Ramachandran Ramanan

Volume 14, issue 1, 1991

Editorial data pp. 1-1 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
The role of audits and audit quality in valuing new issues pp. 3-49 Downloads
Srikant M. Datar, Gerald A. Feltham and John S. Hughes
Executive incentives and the horizon problem: An empirical investigation pp. 51-89 Downloads
Patricia M. Dechow and Richard G. Sloan
Market reactions to accounting regulations in the savings and loan industry pp. 91-113 Downloads
Walter G. Blacconiere

Volume 13, issue 4, 1990

Editorial data pp. 303-303 Downloads
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 Downloads
Victor L. Bernard and Jacob K. Thomas
The association between revisions of financial analysts' earnings forecasts and security-price changes pp. 341-363 Downloads
Thomas Lys and Sungkyu Sohn
Differential intra-industry information transfer associated with management earnings forecasts pp. 365-379 Downloads
Youngin Pyo and Steven Lustgarten

Volume 13, issue 3, 1990

Editorial data pp. 189-189 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests pp. 213-247 Downloads
Daniel W. Collins and Linda DeAngelo
Incentives associated with changes in consolidated reporting requirements pp. 249-266 Downloads
Shehzad L. Mian and Clifford Smith
Valuation effects of holding gains on long-term debt pp. 267-283 Downloads
John S. Strong

Volume 13, issue 2, 1990

Editorial data pp. 91-91 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
Structural changes and the forecasting of quarterly accounting earnings in the utility industry pp. 93-122 Downloads
Chi-Wen Jevons Lee and Chung Chen
Capital adequacy ratio regulations and accounting choices in commercial banks pp. 123-154 Downloads
Susan E. Moyer
A direct test of the cognitive bias theory of share price reversals pp. 155-166 Downloads
April Klein

Volume 13, issue 1, 1990

Analysts' use of managerial bonus incentives in forecasting earnings pp. 4-23 Downloads
Kyungho Kim and Douglas A. Schroeder
Insubstance defeasances: Security Price Reactions and Motivations pp. 47-89 Downloads
John R. M. Hand, Patricia J. Hughes and Stephan E. Sefcik

Volume 12, issue 4, 1990

Editorial data pp. 339-339 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
Voluntary disclosure with a strategic opponent pp. 341-363 Downloads
Alfred Wagenhofer
Information quality and discretionary disclosure pp. 365-380 Downloads
Robert E. Verrecchia
Negotiated accounting rules in private financial contracts pp. 381-396 Downloads
Samir El-Gazzar and Victor Pastena
External monitoring and its effect on seasoned common stock issues pp. 397-417 Downloads
Myron B. Slovin, Marie E. Sushka and Carl D. Hudson

Volume 12, issue 1-3, 1990

Editorial data pp. 1-1 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
Accounting and the theory of the firm pp. 3-13 Downloads
Ronald Coase
Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses pp. 15-36 Downloads
Andrew A. Christie
Aggregation of test statistics: Statistics vs. economics pp. 37-44 Downloads
Richard Leftwich
An empirical examination of debt covenant restrictions and accounting-related debt proxies pp. 45-63 Downloads
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 Downloads
Eric G. Press and Joseph B. Weintrop
Effectiveness of accounting-based dividend covenants pp. 97-123 Downloads
Paul M. Healy and Krishna G. Palepu
Debt covenants and accounting choice pp. 125-139 Downloads
Joy Begley
Incentives for unconsolidated financial reporting pp. 141-171 Downloads
Shehzad L. Mian and Clifford Smith
Efficient contracting and the choice of accounting method in the oil and gas industry pp. 173-205 Downloads
David H. Malmquist
Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives pp. 207-218 Downloads
Robert W. Holthausen
Financial disclosure policy in an entry game pp. 219-243 Downloads
Masako N. Darrough and Neal M. Stoughton
Endogenous proprietary costs through firm interdependence pp. 245-250 Downloads
Robert E. Verrecchia
Internal corporate restructuring: An empirical analysis pp. 251-280 Downloads
James A. Brickley and Leonard D. Van Drunen
The market for audit services: Evidence from voluntary auditor changes pp. 281-308 Downloads
W. Bruce Johnson and Thomas Lys
Manufacturing overhead cost driver analysis pp. 309-337 Downloads
George Foster and Mahendra Gupta
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