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 41, issue 3, 2006

Golden handshakes: Separation pay for retired and dismissed CEOs pp. 237-256

David Larry Yermack

Capital budgeting for new projects: On the role of auditing in information acquisition pp. 257-270

Doyoung Kim

Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks pp. 271-292

Jennifer Francis, Dhananjay Nanda and Xin Wang

An introduction to the governance and taxation of not-for-profit organizations pp. 293-305

Patrick Bolton and Hamid Mehran

Agency problems of excess endowment holdings in not-for-profit firms pp. 307-333

John E. Core, Wayne R. Guay and Rodrigo S. Verdi

Corporate-sponsored foundations and earnings management pp. 335-362

Christine M. Petrovits

Governing private foundations using the tax law pp. 363-384

Richard Sansing and Robert Yetman

Volume 41, issue 1-2, 2006

Stock repurchases as an earnings management device pp. 3-27

Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson

Determinants of the informativeness of analyst research pp. 29-54

Richard Frankel, S.P. Kothari and Joseph Weber

Identifying the effect of managerial control on firm performance pp. 55-85

Renee B. Adams and Joao Santos

Buys, holds, and sells: The distribution of investment banks' stock ratings and the implications for the profitability of analysts' recommendations pp. 87-117

Brad M. Barber, Reuven Lehavy, Maureen McNichols and Brett Trueman

Which types of analyst firms are more optimistic? pp. 119-146

Amanda Cowen, Boris Groysberg and Paul Healy

Revenue surprises and stock returns pp. 147-171

Narasimhan Jegadeesh and Joshua Livnat

Earnings management around employee stock option reissues pp. 173-200

Jeffrey L. Coles, Michael Hertzel and Swaminathan Kalpathy

Information technology, organizational design, and transfer pricing pp. 201-234

Shane S. Dikolli and Igor Vaysman

Volume 40, issue 1-3, 2005

The economic implications of corporate financial reporting pp. 3-73

John R. Graham, Campbell Harvey and Shiva Rajgopal

Acquirers' abnormal returns and the non-Big 4 auditor clientele effect pp. 75-99

Henock Louis

Performance pricing in bank debt contracts pp. 101-128

Paul Asquith, Anne Beatty and Joseph Weber

The persistence of relative performance in stock recommendations of sell-side financial analysts pp. 129-152

Xi Li

Profit sharing and monitoring in partnerships pp. 153-187

Steven Huddart and Pierre Jinghong Liang

Offering stock options to gauge managerial talent pp. 189-210

Anil Arya and Brian Mittendorf

The credibility of self-regulation: Evidence from the accounting profession's peer review program pp. 211-229

Gilles Hilary and Clive Lennox

Using disclosure to influence herd behavior and alter competition pp. 231-246

Anil Arya and Brian Mittendorf

Volume 39, issue 3, 2005

Selective disclosures in the presence of uncertainty about information endowment pp. 383-409

Suil Pae

Operating performance following open market share repurchase announcements pp. 411-436

Erik Lie

Accrual reliability, earnings persistence and stock prices pp. 437-485

Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and Irem Tuna

Does disclosure deter or trigger litigation? pp. 487-507

Laura Field, Michelle Lowry and Susan Shu

To blame or not to blame: Analysts' reactions to external explanations for poor financial performance pp. 509-533

Jan Barton and Molly Mercer

Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1 pp. 535-561

Yuan Zhang

Volume 39, issue 2, 2005

Audit quality and executive officers' affiliations with CPA firms pp. 201-231

Clive Lennox

Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board pp. 233-264

Brian J. Bushee and Christian Leuz

A contracting perspective on earnings quality pp. 265-294

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

The market pricing of accruals quality pp. 295-327

Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper

Earnings and dividend informativeness when cash flow rights are separated from voting rights pp. 329-360

Jennifer Francis, Katherine Schipper and Linda Vincent

Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits pp. 361-380

Henock Louis and Dahlia Robinson

Volume 39, issue 1, 2005

Investor learning about analyst predictive ability pp. 3-24

Qi Chen, Jennifer Francis and Wei Jiang

Do institutional investors exploit the post-earnings announcement drift? pp. 25-53

Bin Ke and Santhosh Ramalingegowda

Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? pp. 55-81

Joseph D. Piotroski and Darren T. Roulstone

Earnings quality in UK private firms: comparative loss recognition timeliness pp. 83-128

Ray Ball and Lakshmanan Shivakumar

Implications of survival and data trimming for tests of market efficiency pp. 129-161

S. P. Kothari, Jowell S. Sabino and Tzachi Zach

Performance matched discretionary accrual measures pp. 163-197

S.P. Kothari, Andrew J. Leone and Charles E. Wasley

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