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Journal of Accounting and Economics
1979 - 2013
Edited by J. L. Zimmerman , S. P. Kothari , T. Z. Lys and R. L. Watts
from Elsevier
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Volume 29, issue 3 , 2000
Editorial data pp. iii-iii 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 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 Dan Givoly and Carla Hayn Do companies successfully engage in opinion-shopping? Evidence from the UK pp. 321-337 Clive Lennox Do firms mislead investors by overstating earnings before seasoned equity offerings? pp. 339-371 Lakshmanan Shivakumar Volume 29, issue 2 , 2000
Editorial data pp. iii-iii 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 Mimi Alciatore , Peter Easton and Nasser Spear Auditor resignations: clientele effects and legal liability pp. 173-205 Susan Zhan Shu Nuclear decommissioning costs: The impact of recoverability risk on valuation pp. 207-230 D'Souza, Julia , John Jacob and Naomi S. Soderstrom Market valuation and deregulation of electric utilities pp. 231-260 Walter G. Blacconiere , Marilyn F. Johnson and Mark S. Johnson Volume 29, issue 1 , 2000
Editorial pp. vii-vii Unknown The effect of international institutional factors on properties of accounting earnings pp. 1-51 Ray Ball , S. P. Kothari and Ashok Robin The association between financial accounting measures and real economic activity: a multinational study pp. 53-72 David A. Guenther and Danqing Young CEO stock option awards and the timing of corporate voluntary disclosures pp. 73-100 David Aboody and Ron Kasznik Earnings-based and accrual-based market anomalies: one effect or two? pp. 101-123 Daniel W. Collins and Paul Hribar Conservative accounting and equity valuation pp. 125-149 Xiao-Jun Zhang 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 Jerold 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
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