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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1999

An empirical assessment of the residual income valuation model1 pp. 1-34

Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan

The effect of accounting-based debt covenants on equity valuation1 pp. 1-34

John E. Core and Catherine M. Schrand

Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects pp. 1-25

Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas

Whisper forecasts of quarterly earnings per share pp. 27-50

Mark Bagnoli, Messod D. Beneish and Susan G. Watts

The effect of competition on CEO turnover1 pp. 35-56

Mark L. DeFond and Chul W. Park

Comments on 'An empirical assessment of the residual income valuation model' pp. 35-42

William H. Beaver

Is comprehensive income superior to net income as a measure of firm performance?1 pp. 43-67

Dan Dhaliwal, K. R. Subramanyam and Robert Trezevant

Expertise in forecasting performance of security analysts pp. 51-82

John Jacob, Thomas Z. Lys and Margaret A. Neale

Use of R2 in accounting research: measuring changes in value relevance over the last four decades pp. 83-115

Stephen Brown, Kin Lo and Thomas Lys

Public information and heuristic trade pp. 89-124

Paul E. Fischer and Robert E. Verrecchia

How well does net income measure firm performance? A discussion of two studies1 pp. 105-111

Douglas J. Skinner

Earnings-based bonus plans and earnings management by business-unit managers1 pp. 113-142

Flora Guidry, Andrew J. Leone and Steve Rock

The impact of taxes on the choice of divestiture method pp. 117-150

Edward L. Maydew, Katherine Schipper and Linda Vincent

How much are differences in managerial ability worth? pp. 125-148

Rachel M. Hayes and Scott Schaefer

Discussion of earnings-based bonus plans and earnings management by business unit managers pp. 143-147

Paul M. Healy

Revaluations of fixed assets and future firm performance: Evidence from the UK1 pp. 149-178

David Aboody, Mary E. Barth and Ron Kasznik

Earnings management by acquiring firms in stock for stock mergers pp. 149-176

Merle Erickson and Wang, Shiing-wu

The use of equity grants to manage optimal equity incentive levels pp. 151-184

John Core and Wayne Guay

Dynamic incentives and responsibility accounting pp. 177-201

Raffi Indjejikian and Dhananjay Nanda

An examination of the voluntary recognition of acquired brand names in the United Kingdom1 pp. 179-191

Karl A. Muller

Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies pp. 185-209

Bin Ke, Kathy Petroni and Assem Safieddine

Evaluating the reliability of current value estimates1 pp. 193-200

Richard G. Sloan

International accounting harmonization and global equity markets1 pp. 201-235

Mary E. Barth, Greg Clinch and Toshi Shibano

The 150-hour rule pp. 203-228

Jevons Lee, Chi-Wen, Chiawen Liu and Taychang Wang

Share repurchases and intangible assets pp. 211-241

Mary E. Barth and Ron Kasznik

An empirical examination of the relation between debt contracts and management incentives pp. 229-259

Joy Begley and Gerald A. Feltham

Disclosure requirements and stock exchange listing choice in an international context pp. 237-269

Steven Huddart, John S. Hughes and Markus K. Brunnermeier

A test of the market's mispricing of domestic and foreign earnings pp. 243-267

Wayne B. Thomas

The effect of reporting restructuring charges on analysts' forecast revisions and errors pp. 261-284

Paul K. Chaney, Chris E. Hogan and Debra C. Jeter

The impact of improved auditor independence on audit market concentration in China pp. 269-305

Mark L. DeFond, T. J. Wong and Shuhua Li

Disclosure and the cost of capital: A discussion pp. 271-283

Robert E. Verrecchia

The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1 pp. 285-312

Mary S. Harris and Karl A. Muller

Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? pp. 285-303

Michael B. Clement

Voluntary disclosures and insider transactions pp. 305-326

Christopher F. Noe

Introducing convexity into optimal compensation contracts pp. 307-327

Thomas Hemmer, Oliver Kim and Robert E. Verrecchia

Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion1 pp. 313-318

Mohan Venkatachalam

The impact of derivatives on firm risk: An empirical examination of new derivative users1 pp. 319-351

Wayne R. Guay

Assessing the use of derivatives as part of a risk-management strategy pp. 353-357

Anne Beatty

Depreciation-policy changes: tax, earnings management, and investment opportunity incentives pp. 359-389

A. Scott Keating and Jerry Zimmerman

Voluntry earnings disclosures in Uniform franchise offering circulars pp. 391-423

Renee Price

1998

Relative valuation roles of equity book value and net income as a function of financial health pp. 1-34

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

Auditor changes and discretionary accruals pp. 35-67

Mark L. DeFond and K. R. Subramanyam

The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs pp. 69-99

Kim, Myung-Sun and William Kross

Underwriting relationships, analysts' earnings forecasts and investment recommendations pp. 101-127

Lin, Hsiou-wei and Maureen F. McNichols

The relation between earnings and cash flows pp. 133-168

Patricia M. Dechow, S. P. Kothari and Ross Leslie Watts

Accounting earnings and executive compensation:: The role of earnings persistence pp. 169-193

William R. Baber, Kang, Sok-Hyon and Krishna R. Kumar

Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? pp. 195-214

Robert C. Lipe, Lisa Bryant and Sally K. Widener

Commemorating the 25th Volume of the Journal of Accounting and Economics pp. 217-233

Ross Leslie Watts

Concentration without differentiation: A new look at the determinants of audit market concentration pp. 235-253

Rajib Doogar and Robert F. Easley

Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals pp. 255-282

V. G. Narayanan and Antonio Davila

Accounting valuation, market expectation, and cross-sectional stock returns pp. 283-319

Richard Frankel and Charles M. C. Lee

Performance measurement systems, incentives, and the optimal allocation of responsibilities pp. 321-347

Thomas Hemmer

A model of negotiated transfer pricing pp. 349-384

Igor Vaysman

State and provincial corporate tax planning: income shifting and sales apportionment factor management pp. 385-406

Kenneth J. Klassen and Douglas A. Shackelford