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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1997

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerry Zimmerman

Editorial data pp. 1-1

Ray Ball, Ross L. Watts, Jerry Zimmerman, S. P. Kothari and Robert W. Holthausen

Five year report on the Journal of Accounting and Economics pp. 3-6

Ray Ball, Ross Leslie Watts and Jerry Zimmerman

The conservatism principle and the asymmetric timeliness of earnings pp. 3-37

Sudipta Basu

Teams, repeated tasks, and implicit incentives pp. 7-30

Anil Arya, John Fellingham and Jonathan Glover

Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes pp. 31-51

Leslie Eldenburg and Sanjay Kallapur

Changes in the value-relevance of earnings and book values over the past forty years pp. 39-67

Daniel W. Collins, Edward L. Maydew and Ira S. Weiss

The valuation of the foreign income of US multinational firms: a growth opportunities perspective pp. 69-97

Gordon M. Bodnar and Joseph Weintrop

An empirical study of tax audits in China on international transfer pricing pp. 83-112

K. Hung Chan and Lynne Chow

Earnings management to avoid earnings decreases and losses pp. 99-126

David Burgstahler and Ilia Dichev

Editorial data pp. 113-113

S. P. Kothari, Robert W. Holthausen, Ray Ball, Ross L. Watts and Jerry Zimmerman

Smoothing income in anticipation of future earnings pp. 115-139

Mark L. DeFond and Chul W. Park

pp. 127-127

. .

Estimation of benchmark performance standards: An application to public school expenditures pp. 141-161

Nicholas Dopuch and Mahendra Gupta

Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates pp. 151-173

Julie H. Collins and Douglas A. Shackelford

Disclosure policy choices of UK firms receiving modified audit reports pp. 163-187

Carol A. Frost

The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51 pp. 175-203

John R. M. Hand and Terrance R. Skantz

An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes pp. 189-221

Nicholas Dopuch, Daniel E. Ingberman and Ronald R. King

Market assessment of industry and firm earnings information pp. 205-218

Benjamin Ayers and Robert N. Freeman

A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing pp. 219-237

Ferdinand A. Gul and Judy S. L. Tsui

Editorial data pp. 223-223

Ray Ball, Ross L. Watts, Jerry Zimmerman, S. P. Kothari and Robert W. Holthausen

Financial reporting, tax costs, and book-tax conformity pp. 225-248

David A. Guenther, Edward L. Maydew and Sarah E. Nutter

Determinants of divisional performance evaluation practices pp. 243-273

A. Scott Keating

Earnings disclosures and stockholder lawsuits pp. 249-282

Douglas J. Skinner

Adopting residual income-based compensation plans: Do you get what you pay for? pp. 275-300

James S. Wallace

Stock price effects of the allowance of LIFO for tax purposes pp. 283-308

Morton Pincus

Does EVA(R) beat earnings? Evidence on associations with stock returns and firm values pp. 301-336

Gary C. Biddle, Robert M. Bowen and James S. Wallace

Political cost incentives for earnings management in the cable television industry pp. 309-337

Kimberly Galligan Key

The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations pp. 337-361

Julie H. Collins, Greg G. Geisler and Douglas A. Shackelford

Management communications with securities analysts pp. 363-394

Jennifer Francis, J. Douglas Hanna and Donna R. Philbrick

1996

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerry Zimmerman

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerry Zimmerman

Value-relevance of nonfinancial information: The wireless communications industry pp. 3-30

Eli Amir and Baruch Lev

Employee stock option exercises an empirical analysis pp. 5-43

Steven Huddart and Mark Lang

The value-relevance of nonfinancial information: A discussion pp. 31-42

Terry Shevlin

An empirical analysis of the economic implications of fair value accounting for investment securities pp. 43-77

Anne Beatty, Sandra Chamberlain and Joseph Magliolo

The influence of risk diversification on the early exercise of employee stock options by executive officers pp. 45-68

Thomas Hemmer, Steve Matsunaga and Terry Shevlin

Differential tax benefits and the pension reversion decision pp. 69-106

Greg Clinch and Toshi Shibano

Fair value disclosures by bank holding companies pp. 79-117

Elizabeth A. Eccher, K. Ramesh and S. Ramu Thiagarajan

The capitalization, amortization, and value-relevance of R&D pp. 107-138

Baruch Lev and Theodore Sougiannis

An investigation of capital market reactions to pronouncements on fair value accounting pp. 119-154

Marcia Millon Cornett, Zabihollah Rezaee and Hassan Tehranian

The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP pp. 139-158

Kam C. Chan and Gim S. Seow

Abandoning the transactions-based accounting model: Weighing the evidence pp. 155-175

Thomas Lys

Editorial data pp. 159-159

Ray Ball, Ross L. Watts and Jerry Zimmerman

CEO compensation: The role of individual performance evaluation pp. 161-193

Robert M. Bushman, Raffi J. Indjejikian and Abbie Smith

Discretionary behavior with respect to allowances for loan losses and the behavior of security prices pp. 177-206

William H. Beaver and Ellen E. Engel

A field study of the impact of a performance-based incentive plan pp. 195-226

Rajiv D. Banker, Lee, Seok-Young and Gordon Potter

Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry pp. 207-240

Ron Adiel

Self-serving behavior in managers' discretionary information disclosure decisions pp. 227-251

Wilbur G. Lewellen, Taewoo Park and Byung T. Ro

Earnings, regulatory capital, and tax management: Comments pp. 241-247

Douglas A. Shackelford

The pricing of discretionary accruals pp. 249-281

K. R. Subramanyam

Corporate responses to segment disclosure requirements pp. 253-275

Nandu J. Nagarajan and Sri S. Sridhar

Editorial data pp. 277-277

Ray Ball, Ross L. Watts and Jerry Zimmerman

Estimating earnings response coefficients: Pooled versus firm-specific models pp. 279-295

Walter R. Teets and Charles E. Wasley

Dividend-based earnings management: Empirical evidence from Finland pp. 283-312

Eero Kasanen, Juha Kinnunen and Jyrki Niskanen

Investment opportunities and the structure of executive compensation pp. 297-318

William R. Baber, Surya N. Janakiraman and Kang, Sok-Hyon

What motivates managers' choice of discretionary accruals? pp. 313-325

Victor L. Bernard and Douglas J. Skinner

How naive is the stock market's use of earnings information? pp. 319-337

Ray Ball and Eli Bartov

Value-relevance of banks' derivatives disclosures pp. 327-355

Mohan Venkatachalam

Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms pp. 339-374

Alister Hunt, Susan E. Moyer and Terry Shevlin

Market valuation of employee stock options pp. 357-391

David Aboody

Are disclosures about bank derivatives and employee stock options 'value-relevant'? pp. 393-405

Douglas J. Skinner