Journal of Accounting and Economics

1979 - 2008

Edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

from Elsevier
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1993

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerry Zimmerman

Accounting income, stock price, and managerial compensation pp. 3-23

Robert M. Bushman and Raffi J. Indjejikian

Incentive efficiency of compensation based on accounting and market performance pp. 25-53

Oliver Kim and Yoon Suh

Accounting earnings and top executive compensation pp. 55-100

Richard G. Sloan

The use of accounting and security price measures of performance in managerial compensation contracts: A discussion pp. 101-123

Richard A. Lambert

Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies pp. 125-160

Jennifer J. Gaver and Kenneth M. Gaver

Growth, corporate policies, and the investment opportunity set pp. 161-165

George P. Baker

Board composition, ownership structure, and hostile takeovers pp. 167-198

Anil Shivdasani

Corporate governance and hostile takeovers pp. 199-208

Michael Steven Weisbach

Managerial discretion, organizational structure, and corporate performance: A study of leveraged recapitalizations pp. 209-236

David J. Denis and Diane K. Denis

Highly leveraged transactions and managerial discretion over investment policy: An overview pp. 237-240

Larry Y. Dann

CEO compensation and components of earnings in bank holding companies pp. 241-272

Greg Clinch and Joseph Magliolo

Financial performance surrounding CEO turnover pp. 273-315

Kevin Murphy and Jerry Zimmerman

Earnings management and nonroutine executive changes pp. 317-336

Susan Pourciau

Earnings and management incentives: Comments pp. 337-347

Abbie Smith

Stock-based incentive compensation and investment behavior pp. 349-372

John M. Bizjak, James A. Brickley and Jeffrey L. Coles

Stock-based incentives and investment decisions: A comment pp. 373-380

Karen Hopper Wruck

Editorial data pp. 381-381

Ray Ball, Ross L. Watts and Jerry Zimmerman

Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan pp. 383-405

Robert Jacobson and David Aaker

The investment opportunity set and accounting procedure choice: Preliminary evidence pp. 407-445

Douglas J. Skinner

Risk-free incentive contracts: Eliminating agency cost using option-based compensation schemes pp. 447-473

Thomas Hemmer

1992

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerry Zimmerman

Five year report on the journal of accounting & economics pp. 3-6

Ray Ball, Ross Leslie Watts and Jerry Zimmerman

The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting pp. 7-26

Dan Dhaliwal and Wang, Shiing-wu

The market valuation implications of net periodic pension cost components pp. 27-62

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Communication of nonearnings information at the financial statements release date pp. 63-86

Bong H. Han, Ross Jennings and James Noel

Economic determinants of accounting policy choice: The case of current cost accounting in the U.K pp. 87-114

Kenneth W. Lemke and Michael J. Page

Editorial data pp. 115-115

Ray Ball, Ross L. Watts and Jerry Zimmerman

Aggregate accounting earnings can explain most of security returns: The case of long return intervals pp. 119-142

Peter D. Easton, Trevor S. Harris and James A. Ohlson

Information in prices about future earnings: Implications for earnings response coefficients pp. 143-171

S. P. Kothari and Richard G. Sloan

Price-earnings regressions in the presence of prices leading earnings: Earnings level versus change specifications and alternative deflators pp. 173-202

S. P. Kothari

Association between accounting performance measures and stock prices: A test of the life cycle hypothesis pp. 203-227

Joseph H. Anthony and K. Ramesh

The effects of qualified audit opinions on earnings response coefficients pp. 229-247

Sung K. Choi and Debra C. Jeter

Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients pp. 249-264

Ashiq Ali and Paul Zarowin

Earnings news and small traders: An intraday analysis pp. 265-302

Charles M. C. Lee

The relative and complementary performance of analyst and security-price-based measures of expected earnings pp. 303-316

Pieter Elgers and Dennis Murray

The earnings-price anomaly pp. 319-345

Ray Ball

Summary financial statement measures and analysts' forecasts of earnings pp. 347-372

Thomas L. Stober

The prediction of stock returns using financial statement information pp. 373-411

Robert W. Holthausen and David F. Larcker

Fundamental analysis and subsequent stock returns pp. 413-442

Anthony C. Greig

Editorial data pp. 443-443

Ray Ball, Ross L. Watts and Jerry Zimmerman

A theory of responsibility centers pp. 445-484

Nahum Melumad, Dilip Mookherjee and Stefan Reichelstein

Optimistic reporting in the property- casualty insurance industry pp. 485-508

Kathy Ruby Petroni

An earnings prediction approach to examining intercompany information transfers pp. 509-523

Robert Freeman and Senyo Tse

1991

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerry 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

Editorial data pp. 115-115

Ray Ball, Ross L. Watts and Jerry 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

Editorial data pp. 215-215

Ray Ball, Ross L. Watts and Jerry Zimmerman

Repurchase tender offers and earnings information pp. 217-251

Larry Y. Dann, Ronald W. 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

Haw, In-Hu, Kooyul Jung and Steven B. Lilien

Editorial data pp. 321-321

Ray Ball, Ross L. Watts and Jerry 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