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Journal of Accounting and Economics

1979 - 2014

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

from Elsevier
Series data maintained by Zhang, Lei ().

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Volume 29, issue 3, 2000

Editorial data pp. iii-iii Downloads
S. P. Kothari, Ross Leslie Watts, Jerold Zimmerman, Thomas Z. Lys and Douglas J. Skinner
Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? pp. 261-286 Downloads
David Aboody, Ron Kasznik and Michael Williams
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? pp. 287-320 Downloads
Dan Givoly and Carla Hayn
Do companies successfully engage in opinion-shopping? Evidence from the UK pp. 321-337 Downloads
Clive Lennox
Do firms mislead investors by overstating earnings before seasoned equity offerings? pp. 339-371 Downloads
Lakshmanan Shivakumar

Volume 29, issue 2, 2000

Editorial data pp. iii-iii Downloads
S. P. Kothari, Ross L. Watts, Jerold Zimmerman, Thomas Z. Lys and Douglas J. Skinner
Accounting for the impairment of long-lived assets: Evidence from the petroleum industry pp. 151-172 Downloads
Mimi Alciatore, Peter Easton and Nasser Spear
Auditor resignations: clientele effects and legal liability pp. 173-205 Downloads
Susan Zhan Shu
Nuclear decommissioning costs: The impact of recoverability risk on valuation pp. 207-230 Downloads
D'Souza, Julia, John Jacob and Naomi S. Soderstrom
Market valuation and deregulation of electric utilities pp. 231-260 Downloads
Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson

Volume 29, issue 1, 2000

Editorial pp. vii-vii Downloads
Unknown
The effect of international institutional factors on properties of accounting earnings pp. 1-51 Downloads
Ray Ball, S. P. Kothari and Ashok Robin
The association between financial accounting measures and real economic activity: a multinational study pp. 53-72 Downloads
David A. Guenther and Danqing Young
CEO stock option awards and the timing of corporate voluntary disclosures pp. 73-100 Downloads
David Aboody and Ron Kasznik
Earnings-based and accrual-based market anomalies: one effect or two? pp. 101-123 Downloads
Daniel W. Collins and Paul Hribar
Conservative accounting and equity valuation pp. 125-149 Downloads
Xiao-Jun Zhang

Volume 28, issue 3, 1999

A test of the market's mispricing of domestic and foreign earnings pp. 243-267 Downloads
Wayne B. Thomas
The impact of improved auditor independence on audit market concentration in China pp. 269-305 Downloads
Mark L. DeFond, T. J. Wong and Shuhua Li
Introducing convexity into optimal compensation contracts pp. 307-327 Downloads
Thomas Hemmer, Oliver Kim and Robert E. Verrecchia
Depreciation-policy changes: tax, earnings management, and investment opportunity incentives pp. 359-389 Downloads
A. Scott Keating and Jerold Zimmerman
Voluntry earnings disclosures in Uniform franchise offering circulars pp. 391-423 Downloads
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 Downloads
Stephen Brown, Kin Lo and Thomas Lys
The impact of taxes on the choice of divestiture method pp. 117-150 Downloads
Edward L. Maydew, Katherine Schipper and Linda Vincent
The use of equity grants to manage optimal equity incentive levels pp. 151-184 Downloads
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 Downloads
Bin Ke, Kathy Petroni and Assem Safieddine
Share repurchases and intangible assets pp. 211-241 Downloads
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 Downloads
Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas
Whisper forecasts of quarterly earnings per share pp. 27-50 Downloads
Mark Bagnoli, Messod D. Beneish and Susan G. Watts
Expertise in forecasting performance of security analysts pp. 51-82 Downloads
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 Downloads
Paul K. Chaney, Chris E. Hogan and Debra C. Jeter
Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? pp. 285-303 Downloads
Michael B. Clement
Voluntary disclosures and insider transactions pp. 305-326 Downloads
Christopher F. Noe

Volume 27, issue 2, 1999

How much are differences in managerial ability worth? pp. 125-148 Downloads
Rachel M. Hayes and Scott Schaefer
Earnings management by acquiring firms in stock for stock mergers pp. 149-176 Downloads
Merle Erickson and Shiing-wu Wang
Dynamic incentives and responsibility accounting pp. 177-201 Downloads
Raffi Indjejikian and Dhananjay Nanda
The 150-hour rule pp. 203-228 Downloads
Chi-Wen Jevons Lee, Chiawen Liu and Taychang Wang
An empirical examination of the relation between debt contracts and management incentives pp. 229-259 Downloads
Joy Begley and Gerald A. Feltham

Volume 27, issue 1, 1999

The effect of accounting-based debt covenants on equity valuation1 pp. 1-34 Downloads
John E. Core and Catherine M. Schrand
The effect of competition on CEO turnover1 pp. 35-56 Downloads
Mark L. DeFond and Chul W. Park
Public information and heuristic trade pp. 89-124 Downloads
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 Downloads
Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan
Comments on 'An empirical assessment of the residual income valuation model' pp. 35-42 Downloads
William H. Beaver
Is comprehensive income superior to net income as a measure of firm performance?1 pp. 43-67 Downloads
Dan Dhaliwal, K. R. Subramanyam and Robert Trezevant
How well does net income measure firm performance? A discussion of two studies1 pp. 105-111 Downloads
Douglas J. Skinner
Earnings-based bonus plans and earnings management by business-unit managers1 pp. 113-142 Downloads
Flora Guidry, Andrew J. Leone and Steve Rock
Discussion of earnings-based bonus plans and earnings management by business unit managers pp. 143-147 Downloads
Paul M. Healy
Revaluations of fixed assets and future firm performance: Evidence from the UK1 pp. 149-178 Downloads
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 Downloads
Karl A. Muller
Evaluating the reliability of current value estimates1 pp. 193-200 Downloads
Richard G. Sloan
International accounting harmonization and global equity markets1 pp. 201-235 Downloads
Mary E. Barth, Greg Clinch and Toshi Shibano
Disclosure requirements and stock exchange listing choice in an international context pp. 237-269 Downloads
Steven J. Huddart, John S. Hughes and Markus K. Brunnermeier
Disclosure and the cost of capital: A discussion pp. 271-283 Downloads
Robert E. Verrecchia
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1 pp. 285-312 Downloads
Mary S. Harris and Karl A. Muller
Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion1 pp. 313-318 Downloads
Mohan Venkatachalam
The impact of derivatives on firm risk: An empirical examination of new derivative users1 pp. 319-351 Downloads
Wayne R. Guay
Assessing the use of derivatives as part of a risk-management strategy pp. 353-357 Downloads
Anne Beatty
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