Journal of Accounting and Economics

1979 - 2009

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

from Elsevier
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Editorial data pp. 277-277: Ross L. Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Discretionary disclosure, efficiency, and signal informativeness pp. 279-311: Suil Pae
Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation pp. 343-373: Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee and Hassan Tehranian
Audit committee, board of director characteristics, and earnings management pp. 375-400: April Klein
Corporate ownership structure and the informativeness of accounting earnings in East Asia pp. 401-425: Joseph P. H. Fan and T. J. Wong

Editorial data pp. 143-143: Ross Leslie Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Empirical evidence on the relation between stock option compensation and risk taking pp. 145-171: Shivaram Rajgopal and Terry Shevlin
The rewards to meeting or beating earnings expectations pp. 173-204: Eli Bartov, Dan Givoly and Carla Hayn
The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations pp. 205-227: Anne Beatty, K. Ramesh and Joseph Weber
Auditor independence and fee dependence pp. 253-275: Allen Craswell, Donald J. Stokes and Janet Laughton

Editorial data pp. 1-1: Ross Leslie Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Stock options for undiversified executives pp. 3-42: Brian J. Hall and Kevin Murphy
Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices pp. 43-67: Andrew J. Leone and Steve Rock
Informational costs and benefits of creating separately identifiable operating segments pp. 69-90: Frank Gigler and Thomas Hemmer
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets pp. 91-115: Ananth Seetharaman, Ferdinand A. Gul and Stephen G. Lynn
Corporate multistate tax planning: benefits of multiple jurisdictions pp. 117-139: Sanjay Gupta and Lillian F. Mills
Erratum to "Use of R2 in accounting research: measuring changes in value relevance over the last four decades": [Journal of Accounting and Economics 28 (1999) 83-115] pp. 141-141: Stephen Brown, Kin Lo and Thomas Lys

Editorial Data pp. 1-1: Ross Leslie Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Contracting theory and accounting pp. 3-87: Richard A. Lambert
Discussion of "Contracting theory and accounting" pp. 89-96: Robert P. Magee
Essays on disclosure pp. 97-180: Robert E. Verrecchia
An evaluation of "essays on disclosure" and the disclosure literature in accounting pp. 181-235: Ronald A. Dye
Financial accounting information and corporate governance pp. 237-333: Robert M. Bushman and Abbie J. Smith
Financial accounting and corporate governance: a discussion pp. 335-347: Richard G. Sloan
Assessing empirical research in managerial accounting: a value-based management perspective pp. 349-410: Christopher D. Ittner and David F. Larcker
Conjectures regarding empirical managerial accounting research pp. 411-427: Jerry Zimmerman

Editorial data pp. 1-1: Ross L. Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
The relevance of the value-relevance literature for financial accounting standard setting pp. 3-75: Robert W. Holthausen and Ross Leslie Watts
The relevance of the value relevance literature for financial accounting standard setting: another view pp. 77-104: Mary E. Barth, William H. Beaver and Wayne R. Landsman
Capital markets research in accounting pp. 105-231: S. P. Kothari
Market efficiency and accounting research: a discussion of 'capital market research in accounting' by S.P. Kothari pp. 233-253: Charles M. C. Lee
Empirical research on accounting choice pp. 255-307: Thomas D. Fields, Thomas Z. Lys and Linda Vincent
Discussion of empirical research on accounting choice pp. 309-319: Jennifer Francis
Empirical tax research in accounting pp. 321-387: Douglas A. Shackelford and Terry Shevlin
Empirical tax research in accounting: A discussion pp. 389-403: Edward L. Maydew
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature pp. 405-440: Paul M. Healy and Krishna G. Palepu
A review of the empirical disclosure literature: discussion pp. 441-456: John E. Core

Editorial data pp. 243-243: Ross L. Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Performance standards in incentive contracts pp. 245-278: Kevin Murphy
Going-concern initial public offerings pp. 279-313: Michael Willenborg and J.C.James C. McKeown
An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan pp. 315-350: Rajiv D. Banker, Lee, S.-Y.Seok-Young, Gordon Potter and Dhinu Srinivasan
Analyst following and count-data econometrics pp. 351-373: Steve Rock, Stanley Sedo and Michael Willenborg
Does size matter? The influence of large clients on office-level auditor reporting decisions pp. 375-400: J. Kenneth Reynolds and Jere R. Francis
Accounting standards and value relevance of financial statements: An international analysis pp. 401-420: Mingyi Hung
Discretionary-accruals models and audit qualifications pp. 421-452: Eli Bartov, Ferdinand A. Gul and J.S.L.Judy S. L. Tsui

Editorial data pp. 123-123: Ross L. Watts, Jerry Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
The reliability of investment property fair value estimates pp. 125-158: J. Richard Dietrich, Mary S. Harris and Karl A. MullerIII
The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits pp. 159-186: K. Ramesh and Lawrence Revsine
The use of accounting flexibility to reduce labor renegotiation costs and manage earnings pp. 187-208: D'Souza, Julia, John Jacob and K. Ramesh
Do analysts generate trade for their firms? Evidence from the Toronto stock exchange pp. 209-226: P. J. A. Irvine
Applying reverse regression techniques in earnings-return analyses pp. 227-240: William M. Cready, David N. Hurtt and Jim A. Seida
Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51] pp. 241-241: Ray Ball, S. P. Kothari and Ashok Robin

The effect of tax accounting rules on capital structure and discretionary accruals pp. 1-31: Michael J. Calegari
Do capital gain tax rate increases affect individual investors' trading decisions? pp. 33-57: Jim A. Seida and William F. Wempe
The effect of transaction structure on price: Evidence from subsidiary sales pp. 59-97: Merle Erickson and Wang, Shiing-wu
The impact of state taxes on self-insurance pp. 99-122: Bin Ke, Kathy R. Petroni and Douglas A. Shackelford