Economics at your fingertips  

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 ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 29, issue 3, 2000

Editorial data pp. iii-iii Downloads
S. P. Kothari, Ross 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
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 Huddart, John S. Hughes and Markus 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
Page updated 2015-02-01