Journal of Accounting and Economics

1979 - 2007

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

from Elsevier
Series data maintained by Heidi Boesdal ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2003

Information distribution within firms: evidence from stock option exercises pp. 3-31

Steven Huddart and Mark Lang

Are executive stock options associated with future earnings? pp. 3-43

Michelle Hanlon, Shivaram Rajgopal and Terry Shevlin

Earnings skewness and analyst forecast bias pp. 5-29

Zhaoyang Gu and Joanna Shuang Wu

Rounding-up in reported EPS, behavioral thresholds, and earnings management pp. 31-50

Somnath Das and Huai Zhang

Discussion of "Information distribution within firms: evidence from stock option exercises" pp. 33-41

Ron Kasznik

Market valuations in the New Economy: an investigation of what has changed pp. 43-67

John E. Core, Wayne R. Guay and Andrew Van Buskirk

Discussion of "employee stock options, EPS dilution, and stock repurchases" pp. 45-49

David F. Larcker

Employee stock options, EPS dilution, and stock repurchases pp. 51-90

Daniel A. Bens, Venky Nagar, Douglas J. Skinner and M. H. Franco Wong

The consequences of the FASB's 1998 proposal on accounting for stock option repricing pp. 51-72

Mary Ellen Carter and Luann J. Lynch

Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence pp. 69-87

S. P. Kothari and Jay Shanken

An empirical analysis of analysts' cash flow forecasts pp. 73-100

Mark L. DeFond and Mingyi Hung

The structure and performance consequences of equity grants to employees of new economy firms pp. 89-127

Christopher D. Ittner, Richard A. Lambert and David F. Larcker

Discussion of "are executive stock options associated with future earnings?" pp. 91-103

David F. Larcker

The effect of experience on security analyst underreaction pp. 101-116

Michael B. Mikhail, Beverly R. Walther and Richard H. Willis

Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts pp. 105-146

Jeffery Abarbanell and Reuven Lehavy

Dividend taxes and firm valuation:: a re-examination pp. 119-153

Michelle Hanlon, James N. Myers and Terry Shevlin

Stock-based pay in new economy firms pp. 129-147

Kevin Murphy

A note on analysts' earnings forecast errors distribution pp. 147-164

Daniel A. Cohen and Thomas Z. Lys

Open versus closed conference calls: the determinants and effects of broadening access to disclosure pp. 149-180

Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller

Is a dividend tax penalty incorporated into the return on a firm's common stock? pp. 155-178

Dan Dhaliwal, Oliver Zhen Li and Robert Trezevant

Impact of firm performance expectations on CEO turnover and replacement decisions pp. 165-196

Kathleen A. Farrell and David A. Whidbee

Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis pp. 179-200

Dan Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi

Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure" pp. 181-187

Douglas J. Skinner

Internet downturn: finding valuation factors in Spring 2000 pp. 189-236

Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee

CEO turnover and properties of accounting information pp. 197-226

Ellen Engel, Rachel M. Hayes and Xue Wang

An evaluation of alternative measures of corporate tax rates pp. 201-226

George A. Plesko

Empirical research on CEO turnover and firm-performance: a discussion pp. 227-233

James A. Brickley

On the trade-off between the future benefits and riskiness of R&D: a bondholders' perspective pp. 227-254

Charles Shi

Incentives versus standards: properties of accounting income in four East Asian countries pp. 235-270

Ray Ball, Ashok Robin and Joanna Shuang Wu

Discussion of "The Internet downturn: Finding valuation factors in Spring 2000" pp. 237-247

Jonathan Lewellen

The public accounting industry production function pp. 255-281

Rajiv D. Banker, Hsihui Chang and Reba Cunningham

Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting pp. 271-283

Robert W. Holthausen

Discretionary disclosure and stock-based incentives pp. 283-309

Venky Nagar, Dhananjay Nanda and Peter Wysocki

Economic consequences of regulated changes in disclosure: the case of executive compensation pp. 285-314

Kin Lo

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings pp. 285-319

Nilabhra Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson

Discussion of "Compensation policy and discretionary disclosure" pp. 311-318

Mary E. Barth

What insiders know about future earnings and how they use it: Evidence from insider trades pp. 315-346

Bin Ke, Steven Huddart and Kathy Petroni

A discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings' pp. 321-335

Mark T. Bradshaw

Limited attention, information disclosure, and financial reporting pp. 337-386

David Hirshleifer and Siew Hong Teoh

Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry pp. 347-376

William H. Beaver, Maureen F. McNichols and Karen K. Nelson

Public versus private governance: a study of incentives and operational performance pp. 377-404

Leslie Eldenburg and Ranjani Krishnan

Discussion of 'limited attention, information disclosure, and financial reporting' pp. 387-400

R. A. Lambert

Anticipatory income smoothing: a re-examination pp. 405-422

Pieter T. Elgers, Ray Pfeiffer and Susan L. Porter

Dynamic incentives and responsibility accounting: a comment pp. 423-436

Peter O. Christensen, Gerald A. Feltham and Florin Sabac

Reply to: dynamic incentives and responsibility accounting: a comment pp. 437-441

Raffi Indjejikian and Dhananjay Nanda

2002

Editorial data pp. 1-1

Ross L. Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Stock options for undiversified executives pp. 3-42

Brian J. Hall and Kevin Murphy

Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices pp. 43-67

Andrew J. Leone and Steve Rock

Informational costs and benefits of creating separately identifiable operating segments pp. 69-90

Frank Gigler and Thomas Hemmer

Litigation risk and audit fees: evidence from UK firms cross-listed on US markets pp. 91-115

Ananth Seetharaman, Ferdinand A. Gul and Stephen G. Lynn

Corporate multistate tax planning: benefits of multiple jurisdictions pp. 117-139

Sanjay Gupta and Lillian F. Mills

Erratum to "Use of R2 in accounting research: measuring changes in value relevance over the last four decades": [Journal of Accounting and Economics 28 (1999) 83-115] pp. 141-141

Stephen Brown, Kin Lo and Thomas Lys

Editorial data pp. 143-143

Ross Leslie Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Empirical evidence on the relation between stock option compensation and risk taking pp. 145-171

Shivaram Rajgopal and Terry Shevlin

The rewards to meeting or beating earnings expectations pp. 173-204

Eli Bartov, Dan Givoly and Carla Hayn

The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations pp. 205-227

Anne Beatty, K. Ramesh and Joseph Weber

Auditor independence and fee dependence pp. 253-275

Allen Craswell, Donald J. Stokes and Janet Laughton

Editorial data pp. 277-277

Ross L. Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Discretionary disclosure, efficiency, and signal informativeness pp. 279-311

Suil Pae

Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation pp. 343-373

Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee and Hassan Tehranian

Audit committee, board of director characteristics, and earnings management pp. 375-400

April Klein

Corporate ownership structure and the informativeness of accounting earnings in East Asia pp. 401-425

Joseph P. H. Fan and T. J. Wong