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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 57, issue 2, 2014

The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions pp. 89-109 Downloads
Samuel B. Bonsall
Outside directors and board advising and monitoring performance pp. 110-131 Downloads
Kyonghee Kim, Elaine Mauldin and Sukesh Patro
Investors׳ reaction to the use of poison pills as a tax loss preservation tool pp. 132-148 Downloads
Stephanie A. Sikes, Tian, Xiaoli (Shaolee) and Ryan Wilson
Commitment to social good and insider trading pp. 149-175 Downloads
Feng Gao, Ling Lei Lisic and Ivy Xiying Zhang
The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations pp. 176-195 Downloads
Rahul Vashishtha
Why have measures of earnings quality changed over time? pp. 196-217 Downloads
Anup Srivastava
Accounting conservatism and managerial risk-taking: Corporate acquisitions pp. 218-240 Downloads
Todd D. Kravet
Political connections and SEC enforcement pp. 241-262 Downloads
Maria M. Correia

Volume 57, issue 1, 2014

Does freezing a defined benefit pension plan affect firm risk? pp. 1-21 Downloads
Helen Choy, Juichia Lin and Micah S. Officer
The turn-of-the-year effect and tax-loss-selling by institutional investors pp. 22-42 Downloads
Stephanie A. Sikes
Destination taxation and evasion: Evidence from U.S. inter-state commodity flows pp. 43-57 Downloads
William Fox, LeAnn Luna and Georg Schaur
Accounting misstatements following lawsuits against auditors pp. 58-75 Downloads
Clive Lennox and Bing Li
Accounting earnings and gross domestic product pp. 76-88 Downloads
Yaniv Konchitchki and Panos N. Patatoukas

Volume 56, issue 2, 2013

Earnings quality: Evidence from the field pp. 1-33 Downloads
Ilia D. Dichev, John R. Graham, Campbell Harvey and Shiva Rajgopal
Did the SEC impact banks' loan loss reserve policies and their informativeness? pp. 42-65 Downloads
Paul J. Beck and Ganapathi S. Narayanamoorthy
CEO compensation and corporate risk: Evidence from a natural experiment pp. 79-101 Downloads
Todd A. Gormley, David A. Matsa and Todd Milbourn
Non-discretionary conservatism: Evidence and implications pp. 112-133 Downloads
Alastair Lawrence, Richard Sloan and Yuan Sun
Understanding discretion in conservatism: An alternative viewpoint pp. 134-146 Downloads
Sugata Roychowdhury and Xiumin Martin
Mandatory IFRS reporting and changes in enforcement pp. 147-177 Downloads
Hans B. Christensen, Luzi Hail and Christian Leuz
Proxy advisory firms and stock option repricing pp. 149-169 Downloads
David F. Larcker, Allan L. McCall and Gaizka Ormazabal
Tax avoidance and geographic earnings disclosure pp. 170-189 Downloads
Ole-Kristian Hope, Ma, Mark (Shuai) and Wayne B. Thomas
Disentangling mandatory IFRS reporting and changes in enforcement pp. 178-188 Downloads
Mary E. Barth and Doron Israeli
Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market pp. 189-215 Downloads
Joseph Gerakos, Mark Lang and Mark Maffett
Estimation sample selection for discretionary accruals models pp. 190-211 Downloads
Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper
Accounting restatements, governance and municipal debt financing pp. 212-227 Downloads
William R. Baber, Angela K. Gore, Kevin T. Rich and Jean X. Zhang
The separation of ownership and control and corporate tax avoidance pp. 228-250 Downloads
Brad A. Badertscher, Sharon P. Katz and Sonja O. Rego
Market reaction to earnings news: A unified test of information risk and transaction costs pp. 251-266 Downloads
Qi Zhang, Charlie X. Cai and Kevin Keasey
Economic effects of SOX Section 404 compliance: A corporate insider perspective pp. 267-290 Downloads
Cindy R. Alexander, Scott W. Bauguess, Gennaro Bernile, Yoon-Ho Alex Lee and Jennifer Marietta-Westberg
Debt, equity, and capital investment pp. 291-310 Downloads
Scott B. Jackson, Timothy M. Keune and Leigh Salzsieder
Personally tax aggressive executives and corporate tax sheltering pp. 311-328 Downloads
James A. Chyz

Volume 56, issue 1, 2013

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? pp. 1-18 Downloads
Mei Cheng, Dan Dhaliwal and Yuan Zhang
Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts pp. 19-39 Downloads
Anna M. Costello
Do managers define non-GAAP earnings to meet or beat analyst forecasts? pp. 40-56 Downloads
Jeffrey T. Doyle, Jared N. Jennings and Mark T. Soliman
Performance shocks and misreporting pp. 57-72 Downloads
Joseph Gerakos and Andrei Kovrijnykh
Preannouncing competitive decisions in oligopoly markets pp. 73-90 Downloads
Carlos Corona and Lin Nan
Insider trading restrictions and top executive compensation pp. 91-112 Downloads
David J. Denis and Jin Xu
Accrual reversals, earnings and stock returns pp. 113-129 Downloads
Eric J. Allen, Chad R. Larson and Richard G. Sloan
Individual investors and financial disclosure pp. 130-147 Downloads
Alastair Lawrence

Volume 55, issue 2, 2013

Firms' use of accounting discretion to influence their credit ratings pp. 129-147 Downloads
Walid Alissa, Samuel B. Bonsall, Kevin Koharki and Michael W. Penn
Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN pp. 148-167 Downloads
Lee-Seok Hwang, Woo-Jong Lee, Seung-Yeon Lim and Kyung-Ho Park
Discretionary disclosure in the presence of dual distribution channels pp. 168-182 Downloads
Anil Arya and Brian Mittendorf
The spillover effect of fraudulent financial reporting on peer firms' investments pp. 183-205 Downloads
Anne Beatty, Scott Liao and Jeff Jiewei Yu
Cost of capital and earnings transparency pp. 206-224 Downloads
Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman
Boardroom centrality and firm performance pp. 225-250 Downloads
David F. Larcker, Eric C. So and Charles C.Y. Wang
A measurement approach to conservatism and earnings management pp. 251-268 Downloads
Pingyang Gao

Volume 55, issue 1, 2013

Creditor control rights, state of nature verification, and financial reporting conservatism pp. 1-22 Downloads
Liang Tan
Assessing methods of identifying management forecasts: CIG vs. researcher collected pp. 23-42 Downloads
Elizabeth Chuk, Dawn Matsumoto and Gregory S. Miller
Bundled forecasts in empirical accounting research pp. 43-65 Downloads
Jonathan L. Rogers and Andrew Van Buskirk
Towards an understanding of the role of standard setters in standard setting pp. 66-90 Downloads
Abigail Allen and Karthik Ramanna
Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading pp. 91-110 Downloads
Hollis A. Skaife, David Veenman and Daniel Wangerin
Employment protection legislation, adjustment costs and cross-country differences in cost behavior pp. 111-127 Downloads
Rajiv D. Banker, Dmitri Byzalov and Chen, Lei (Tony)
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