Journal of Accounting and Economics

1979 - 2007

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

from Elsevier
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2005

Investor learning about analyst predictive ability pp. 3-24

Qi Chen, Jennifer Francis and Wei Jiang

The economic implications of corporate financial reporting pp. 3-73

John R. Graham, Campbell R. Harvey and Shiva Rajgopal

Do institutional investors exploit the post-earnings announcement drift? pp. 25-53

Bin Ke and Santhosh Ramalingegowda

Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? pp. 55-81

Joseph D. Piotroski and Darren T. Roulstone

Acquirers' abnormal returns and the non-Big 4 auditor clientele effect pp. 75-99

Henock Louis

Earnings quality in UK private firms: comparative loss recognition timeliness pp. 83-128

Ray Ball and Lakshmanan Shivakumar

Performance pricing in bank debt contracts pp. 101-128

Paul Asquith, Anne Beatty and Joseph Weber

Implications of survival and data trimming for tests of market efficiency pp. 129-161

S. P. Kothari, Jowell S. Sabino and Tzachi Zach

The persistence of relative performance in stock recommendations of sell-side financial analysts pp. 129-152

Xi Li

Profit sharing and monitoring in partnerships pp. 153-187

Steven Huddart and Pierre Jinghong Liang

Performance matched discretionary accrual measures pp. 163-197

S.P. Kothari, Andrew J. Leone and Charles E. Wasley

Offering stock options to gauge managerial talent pp. 189-210

Anil Arya and Brian Mittendorf

Audit quality and executive officers' affiliations with CPA firms pp. 201-231

Clive Lennox

The credibility of self-regulation: Evidence from the accounting profession's peer review program pp. 211-229

Gilles Hilary and Clive Lennox

Using disclosure to influence herd behavior and alter competition pp. 231-246

Anil Arya and Brian Mittendorf

Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board pp. 233-264

Brian J. Bushee and Christian Leuz

A contracting perspective on earnings quality pp. 265-294

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

The market pricing of accruals quality pp. 295-327

Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper

Earnings and dividend informativeness when cash flow rights are separated from voting rights pp. 329-360

Jennifer Francis, Katherine Schipper and Linda Vincent

Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits pp. 361-380

Henock Louis and Dahlia Robinson

Selective disclosures in the presence of uncertainty about information endowment pp. 383-409

Suil Pae

Operating performance following open market share repurchase announcements pp. 411-436

Erik Lie

Accrual reliability, earnings persistence and stock prices pp. 437-485

Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and Irem Tuna

Does disclosure deter or trigger litigation? pp. 487-507

Laura Field, Michelle Lowry and Susan Shu

To blame or not to blame: Analysts' reactions to external explanations for poor financial performance pp. 509-533

Jan Barton and Molly Mercer

Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1 pp. 535-561

Yuan Zhang

2004

Management turnover across the corporate hierarchy pp. 3-38

C. Edward Fee and Charles J. Hadlock

Testing behavioral finance theories using trends and consistency in financial performance pp. 3-50

Wesley S. Chan, Richard Frankel and S.P. Kothari

Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactions pp. 39-57

Joseph P. Weber

Discussion of: "Testing behavioral finance theories using trends and sequences in financial performance," (by Wesley Chan, Richard Frankel, and S.P. Kothari) pp. 51-64

Kent Daniel

Determinants of market reactions to restatement announcements pp. 59-89

Palmrose, Zoe-Vonna, Vernon J. Richardson and Susan Scholz

Investor protection under unregulated financial reporting pp. 65-116

Jan Barton and Gregory Waymire

The effect of stock option repricing on employee turnover pp. 91-112

Mary Ellen Carter and Luann J. Lynch

Auditor choice and the cost of debt capital for newly public firms pp. 113-136

Jeffrey A. Pittman and Steve Fortin

Discussion of: "Investor protection under unregulated financial reporting" (by Jan Barton and Gregory Waymire) pp. 117-128

Richard Leftwich

Analysts' treatment of nonrecurring items in street earnings pp. 129-170

Zhaoyang Gu and Ting Chen

An empirical analysis of auditor reporting and its association with abnormal accruals pp. 139-165

Marty Butler, Andrew J. Leone and Michael Willenborg

Financial accounting information, organizational complexity and corporate governance systems pp. 167-201

Robert Bushman, Qi Chen, Ellen Engel and Abbie Smith

Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts pp. 171-203

Sudipta Basu and Stanimir Markov

Taxes, keiretsu affiliation, and income shifting pp. 203-228

J.D.Jeffrey D. Gramlich, Piman Limpaphayom and S. Ghon Rhee

Discussion of analysts' treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts' earnings forecasts pp. 205-222

Richard A. Lambert

Disclosure bias pp. 223-250

Paul E. Fischer and Robert E. Verrecchia

Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders pp. 229-259

Richard Frankel and Xu Li

Benefits of a slanted view: a discussion of 'disclosure bias' pp. 251-262

Anil Arya and Brian Mittendorf

Voluntary disclosure of precision information pp. 261-289

J.S.John S. Hughes and Suil Pae

In denial? Stock market underreaction to going-concern audit report disclosures pp. 263-296

Richard J. Taffler, Jeffrey Lu and Asad Kausar

The effectiveness of Regulation FD pp. 293-314

Andreas Gintschel and Stanimir Markov

Do investors overvalue firms with bloated balance sheets? pp. 297-331

David Hirshleifer, Kewei Hou, Siew Hong Teoh and Yinglei Zhang

Board characteristics, accounting report integrity, and the cost of debt pp. 315-342

Ronald C. Anderson, Sattar A. Mansi and David M. Reeb

What do we learn from two new accounting-based stock market anomalies? pp. 333-348

Sudipta Basu

Conference calls and information asymmetry pp. 343-366

Stephen Brown, Stephen A. Hillegeist and Kin Lo

Regulatory monitoring as a substitute for debt covenants pp. 367-391

Ervin L. Black, Thomas A. Carnes, Michael Mosebach and Susan E. Moyer

Do insurers manipulate loss reserves to mask solvency problems? pp. 393-416

Jennifer J. Gaver and Jeffrey S. Paterson