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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 38, issue 1 , 2004
Testing behavioral finance theories using trends and consistency in financial performance pp. 3-50 Wesley S. Chan , Richard Frankel and S.P. Kothari Discussion of: "Testing behavioral finance theories using trends and sequences in financial performance," (by Wesley Chan, Richard Frankel, and S.P. Kothari) pp. 51-64 Kent Daniel Investor protection under unregulated financial reporting pp. 65-116 Jan Barton and Gregory Waymire Discussion of: "Investor protection under unregulated financial reporting" (by Jan Barton and Gregory Waymire) pp. 117-128 Richard Leftwich Analysts' treatment of nonrecurring items in street earnings pp. 129-170 Zhaoyang Gu and Ting Chen Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts pp. 171-203 Sudipta Basu and Stanimir Markov Discussion of analysts' treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts' earnings forecasts pp. 205-222 Richard A. Lambert Disclosure bias pp. 223-250 Paul E. Fischer and Robert E. Verrecchia Benefits of a slanted view: a discussion of 'disclosure bias' pp. 251-262 Anil Arya and Brian Mittendorf In denial? Stock market underreaction to going-concern audit report disclosures pp. 263-296 Richard J. Taffler , Jeffrey Lu and Asad Kausar Do investors overvalue firms with bloated balance sheets? pp. 297-331 David Hirshleifer , Kewei Hou , Siew Hong Teoh and Yinglei Zhang What do we learn from two new accounting-based stock market anomalies? pp. 333-348 Sudipta Basu 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 Zoe-Vonna Palmrose , 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 J. 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
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