EconPapers has moved to http://EconPapers.repec.org! Please update your bookmarks.
Journal of Accounting and Economics
1979 - 2012
Edited by J. L. Zimmerman , S. P. Kothari , T. Z. Lys and R. L. Watts
from Elsevier
Access Statistics for this journal.
RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series .
Volume 28, issue 3 , 1999
A test of the market's mispricing of domestic and foreign earnings pp. 243-267 Wayne B. Thomas The impact of improved auditor independence on audit market concentration in China pp. 269-305 Mark L. DeFond , T. J. Wong and Shuhua Li Introducing convexity into optimal compensation contracts pp. 307-327 Thomas Hemmer , Oliver Kim and Robert E. Verrecchia 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 Volume 28, issue 2 , 1999
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 The impact of taxes on the choice of divestiture method pp. 117-150 Edward L. Maydew , Katherine Schipper and Linda Vincent The use of equity grants to manage optimal equity incentive levels pp. 151-184 John Core and Wayne Guay 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 Share repurchases and intangible assets pp. 211-241 Mary E. Barth and Ron Kasznik Volume 28, issue 1 , 1999
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 Expertise in forecasting performance of security analysts pp. 51-82 John Jacob , Thomas Z. Lys and Margaret A. Neale Volume 27, issue 3 , 1999
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 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 Volume 27, issue 2 , 1999
How much are differences in managerial ability worth? pp. 125-148 Rachel M. Hayes and Scott Schaefer Earnings management by acquiring firms in stock for stock mergers pp. 149-176 Merle Erickson and Shiing-wu Wang Dynamic incentives and responsibility accounting pp. 177-201 Raffi Indjejikian and Dhananjay Nanda The 150-hour rule pp. 203-228 Chi-Wen Jevons Lee , Chiawen Liu and Taychang Wang An empirical examination of the relation between debt contracts and management incentives pp. 229-259 Joy Begley and Gerald A. Feltham Volume 27, issue 1 , 1999
The effect of accounting-based debt covenants on equity valuation1 pp. 1-34 John E. Core and Catherine M. Schrand The effect of competition on CEO turnover1 pp. 35-56 Mark L. DeFond and Chul W. Park Public information and heuristic trade pp. 89-124 Paul E. Fischer and Robert E. Verrecchia Volume 26, issue 1-3 , 1999
An empirical assessment of the residual income valuation model1 pp. 1-34 Patricia M. Dechow , Amy P. Hutton and Richard G. Sloan 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 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 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 An examination of the voluntary recognition of acquired brand names in the United Kingdom1 pp. 179-191 Karl A. Muller 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 Disclosure requirements and stock exchange listing choice in an international context pp. 237-269 Steven J. Huddart , John S. Hughes and Markus K. Brunnermeier 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 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 Volume 25, issue 3 , 1998
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 Volume 25, issue 2 , 1998
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 , Sok-Hyon Kang 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 Volume 25, issue 1 , 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 Myung-Sun Kim and William Kross Underwriting relationships, analysts' earnings forecasts and investment recommendations pp. 101-127 Hsiou-wei Lin and Maureen F. McNichols
EconPapers is hosted by the
Swedish Business School at Örebro University.