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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Volume 37, issue 3, 2004

The effectiveness of Regulation FD pp. 293-314

Andreas Gintschel and Stanimir Markov

Board characteristics, accounting report integrity, and the cost of debt pp. 315-342

Ronald C. Anderson, Sattar A. Mansi and David M. Reeb

Conference calls and information asymmetry pp. 343-366

Stephen Brown, Stephen A. Hillegeist and Kin Lo

Regulatory monitoring as a substitute for debt covenants pp. 367-391

Ervin L. Black, Thomas A. Carnes, Michael Mosebach and Susan E. Moyer

Do insurers manipulate loss reserves to mask solvency problems? pp. 393-416

Jennifer J. Gaver and Jeffrey S. Paterson

Volume 37, issue 2, 2004

An empirical analysis of auditor reporting and its association with abnormal accruals pp. 139-165

Marty Butler, Andrew J. Leone and Michael Willenborg

Financial accounting information, organizational complexity and corporate governance systems pp. 167-201

Robert Bushman, Qi Chen, Ellen Engel and Abbie Smith

Taxes, keiretsu affiliation, and income shifting pp. 203-228

J.D.Jeffrey D. Gramlich, Piman Limpaphayom and S. Ghon Rhee

Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders pp. 229-259

Richard Frankel and Xu Li

Voluntary disclosure of precision information pp. 261-289

J.S.John S. Hughes and Suil Pae

Volume 37, issue 1, 2004

Management turnover across the corporate hierarchy pp. 3-38

C. Edward Fee and Charles J. Hadlock

Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactions pp. 39-57

Joseph P. Weber

Determinants of market reactions to restatement announcements pp. 59-89

Palmrose, Zoe-Vonna, Vernon J. Richardson and Susan Scholz

The effect of stock option repricing on employee turnover pp. 91-112

Mary Ellen Carter and Luann J. Lynch

Auditor choice and the cost of debt capital for newly public firms pp. 113-136

Jeffrey A. Pittman and Steve Fortin

Volume 36, issue 1-3, 2003

Are executive stock options associated with future earnings? pp. 3-43

Michelle Hanlon, Shivaram Rajgopal and Terry Shevlin

Discussion of "employee stock options, EPS dilution, and stock repurchases" pp. 45-49

David F. Larcker

Employee stock options, EPS dilution, and stock repurchases pp. 51-90

Daniel A. Bens, Venky Nagar, Douglas J. Skinner and M. H. Franco Wong

Discussion of "are executive stock options associated with future earnings?" pp. 91-103

David F. Larcker

Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts pp. 105-146

Jeffery Abarbanell and Reuven Lehavy

A note on analysts' earnings forecast errors distribution pp. 147-164

Daniel A. Cohen and Thomas Z. Lys

Impact of firm performance expectations on CEO turnover and replacement decisions pp. 165-196

Kathleen A. Farrell and David A. Whidbee

CEO turnover and properties of accounting information pp. 197-226

Ellen Engel, Rachel M. Hayes and Xue Wang

Empirical research on CEO turnover and firm-performance: a discussion pp. 227-233

James A. Brickley

Incentives versus standards: properties of accounting income in four East Asian countries pp. 235-270

Ray Ball, Ashok Robin and Joanna Shuang Wu

Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting pp. 271-283

Robert W. Holthausen

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings pp. 285-319

Nilabhra Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson

A discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings' pp. 321-335

Mark T. Bradshaw

Limited attention, information disclosure, and financial reporting pp. 337-386

David Hirshleifer and Siew Hong Teoh

Discussion of 'limited attention, information disclosure, and financial reporting' pp. 387-400

R. A. Lambert

Volume 35, issue 3, 2003

Economic consequences of regulated changes in disclosure: the case of executive compensation pp. 285-314

Kin Lo

What insiders know about future earnings and how they use it: Evidence from insider trades pp. 315-346

Bin Ke, Steven Huddart and Kathy Petroni

Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry pp. 347-376

William H. Beaver, Maureen F. McNichols and Karen K. Nelson

Public versus private governance: a study of incentives and operational performance pp. 377-404

Leslie Eldenburg and Ranjani Krishnan

Anticipatory income smoothing: a re-examination pp. 405-422

Pieter T. Elgers, Ray Pfeiffer and Susan L. Porter

Dynamic incentives and responsibility accounting: a comment pp. 423-436

Peter O. Christensen, Gerald A. Feltham and Florin Sabac

Reply to: dynamic incentives and responsibility accounting: a comment pp. 437-441

Raffi Indjejikian and Dhananjay Nanda

Volume 35, issue 2, 2003

Dividend taxes and firm valuation:: a re-examination pp. 119-153

Michelle Hanlon, James N. Myers and Terry Shevlin

Is a dividend tax penalty incorporated into the return on a firm's common stock? pp. 155-178

Dan Dhaliwal, Oliver Zhen Li and Robert Trezevant

Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis pp. 179-200

Dan Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi

An evaluation of alternative measures of corporate tax rates pp. 201-226

George A. Plesko

On the trade-off between the future benefits and riskiness of R&D: a bondholders' perspective pp. 227-254

Charles Shi

The public accounting industry production function pp. 255-281

Rajiv D. Banker, Hsihui Chang and Reba Cunningham

Volume 35, issue 1, 2003

Earnings skewness and analyst forecast bias pp. 5-29

Zhaoyang Gu and Joanna Shuang Wu

Rounding-up in reported EPS, behavioral thresholds, and earnings management pp. 31-50

Somnath Das and Huai Zhang

The consequences of the FASB's 1998 proposal on accounting for stock option repricing pp. 51-72

Mary Ellen Carter and Luann J. Lynch

An empirical analysis of analysts' cash flow forecasts pp. 73-100

Mark L. DeFond and Mingyi Hung

The effect of experience on security analyst underreaction pp. 101-116

Michael B. Mikhail, Beverly R. Walther and Richard H. Willis

Volume 34, issue 1-3, 2003

Information distribution within firms: evidence from stock option exercises pp. 3-31

Steven Huddart and Mark Lang

Discussion of "Information distribution within firms: evidence from stock option exercises" pp. 33-41

Ron Kasznik

Market valuations in the New Economy: an investigation of what has changed pp. 43-67

John E. Core, Wayne R. Guay and Andrew Van Buskirk

Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence pp. 69-87

S. P. Kothari and Jay Shanken

The structure and performance consequences of equity grants to employees of new economy firms pp. 89-127

Christopher D. Ittner, Richard A. Lambert and David F. Larcker

Stock-based pay in new economy firms pp. 129-147

Kevin Murphy

Open versus closed conference calls: the determinants and effects of broadening access to disclosure pp. 149-180

Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller

Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure" pp. 181-187

Douglas J. Skinner

Internet downturn: finding valuation factors in Spring 2000 pp. 189-236

Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee

Discussion of "The Internet downturn: Finding valuation factors in Spring 2000" pp. 237-247

Jonathan Lewellen

Discretionary disclosure and stock-based incentives pp. 283-309

Venky Nagar, Dhananjay Nanda and Peter Wysocki

Discussion of "Compensation policy and discretionary disclosure" pp. 311-318

Mary E. Barth