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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 ().

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Volume 42, issue 3, 2006

Differential properties in the ratings of certified versus non-certified bond-rating agencies pp. 303-334 Downloads
William H. Beaver, Catherine Shakespeare and Mark T. Soliman
Earnings management through real activities manipulation pp. 335-370 Downloads
Sugata Roychowdhury
Fundamentals of shareholder tax capitalization pp. 371-383 Downloads
David A. Guenther and Richard Sansing
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations pp. 385-416 Downloads
Joseph Comprix and Karl A. Muller
Dynamic incentives and dual-purpose accounting pp. 417-437 Downloads
Gerald Feltham, Raffi Indjejikian and Dhananjay Nanda
The informativeness of earnings and management's issuance of earnings forecasts pp. 439-458 Downloads
Clive S. Lennox and Chul W. Park

Volume 42, issue 1-2, 2006

Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs pp. 3-33 Downloads
Christina Mashruwala, Shivaram Rajgopal and Terry Shevlin
Costly arbitrage and the myth of idiosyncratic risk pp. 35-52 Downloads
Jeffrey Pontiff
The relation between corporate financing activities, analysts' forecasts and stock returns pp. 53-85 Downloads
Mark T. Bradshaw, Scott A. Richardson and Richard G. Sloan
Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns pp. 87-105 Downloads
Daniel A. Cohen and Thomas Z. Lys
Financial reporting incentives for conservative accounting: The influence of legal and political institutions pp. 107-148 Downloads
Robert M. Bushman and Joseph D. Piotroski
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006) pp. 149-165 Downloads
Wayne Guay and Robert Verrecchia
Asymmetric sensitivity of CEO cash compensation to stock returns pp. 167-192 Downloads
Andrew J. Leone, Joanna Shuang Wu and Jerold L. Zimmerman
Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion pp. 193-202 Downloads
Patricia M. Dechow
The effects of corporate governance on firms' credit ratings pp. 203-243 Downloads
Hollis Ashbaugh-Skaife, Daniel W. Collins and Ryan LaFond
Discussion of the effects of corporate governance on firms' credit ratings pp. 245-254 Downloads
Joseph Weber
Earnings management and cross listing: Are reconciled earnings comparable to US earnings? pp. 255-283 Downloads
Mark Lang, Jana Smith Raedy and Wendy Wilson
Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006) pp. 285-299 Downloads
Christian Leuz

Volume 41, issue 3, 2006

Golden handshakes: Separation pay for retired and dismissed CEOs pp. 237-256 Downloads
David Larry Yermack
Capital budgeting for new projects: On the role of auditing in information acquisition pp. 257-270 Downloads
Doyoung Kim
Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks pp. 271-292 Downloads
Jennifer Francis, Dhananjay Nanda and Xin Wang
An introduction to the governance and taxation of not-for-profit organizations pp. 293-305 Downloads
Patrick Bolton and Hamid Mehran
Agency problems of excess endowment holdings in not-for-profit firms pp. 307-333 Downloads
John E. Core, Wayne R. Guay and Rodrigo S. Verdi
Corporate-sponsored foundations and earnings management pp. 335-362 Downloads
Christine M. Petrovits
Governing private foundations using the tax law pp. 363-384 Downloads
Richard Sansing and Robert Yetman

Volume 41, issue 1-2, 2006

Stock repurchases as an earnings management device pp. 3-27 Downloads
Paul Hribar, Nicole Thorne Jenkins and W. Bruce Johnson
Determinants of the informativeness of analyst research pp. 29-54 Downloads
Richard Frankel, S.P. Kothari and Joseph Weber
Identifying the effect of managerial control on firm performance pp. 55-85 Downloads
Renee 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 Downloads
Brad M. Barber, Reuven Lehavy, Maureen McNichols and Brett Trueman
Which types of analyst firms are more optimistic? pp. 119-146 Downloads
Amanda Cowen, Boris Groysberg and Paul Healy
Revenue surprises and stock returns pp. 147-171 Downloads
Narasimhan Jegadeesh and Joshua Livnat
Earnings management around employee stock option reissues pp. 173-200 Downloads
Jeffrey L. Coles, Michael Hertzel and Swaminathan Kalpathy
Information technology, organizational design, and transfer pricing pp. 201-234 Downloads
Shane S. Dikolli and Igor Vaysman

Volume 40, issue 1-3, 2005

The economic implications of corporate financial reporting pp. 3-73 Downloads
John R. Graham, Campbell R. Harvey and Shiva Rajgopal
Acquirers' abnormal returns and the non-Big 4 auditor clientele effect pp. 75-99 Downloads
Henock Louis
Performance pricing in bank debt contracts pp. 101-128 Downloads
Paul Asquith, Anne Beatty and Joseph Weber
The persistence of relative performance in stock recommendations of sell-side financial analysts pp. 129-152 Downloads
Xi Li
Profit sharing and monitoring in partnerships pp. 153-187 Downloads
Steven J. Huddart and Pierre Jinghong Liang
Offering stock options to gauge managerial talent pp. 189-210 Downloads
Anil Arya and Brian Mittendorf
The credibility of self-regulation: Evidence from the accounting profession's peer review program pp. 211-229 Downloads
Gilles Hilary and Clive Lennox
Using disclosure to influence herd behavior and alter competition pp. 231-246 Downloads
Anil Arya and Brian Mittendorf

Volume 39, issue 3, 2005

Selective disclosures in the presence of uncertainty about information endowment pp. 383-409 Downloads
Suil Pae
Operating performance following open market share repurchase announcements pp. 411-436 Downloads
Erik Lie
Accrual reliability, earnings persistence and stock prices pp. 437-485 Downloads
Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and Irem Tuna
Does disclosure deter or trigger litigation? pp. 487-507 Downloads
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 Downloads
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 Downloads
Yuan Zhang

Volume 39, issue 2, 2005

Audit quality and executive officers' affiliations with CPA firms pp. 201-231 Downloads
Clive Lennox
Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board pp. 233-264 Downloads
Brian J. Bushee and Christian Leuz
A contracting perspective on earnings quality pp. 265-294 Downloads
Peter O. Christensen, Gerald A. Feltham and Florin Sabac
The market pricing of accruals quality pp. 295-327 Downloads
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 Downloads
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 Downloads
Henock Louis and Dahlia Robinson

Volume 39, issue 1, 2005

Investor learning about analyst predictive ability pp. 3-24 Downloads
Qi Chen, Jennifer Francis and Wei Jiang
Do institutional investors exploit the post-earnings announcement drift? pp. 25-53 Downloads
Bin Ke and Santhosh Ramalingegowda
Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? pp. 55-81 Downloads
Joseph D. Piotroski and Darren T. Roulstone
Earnings quality in UK private firms: comparative loss recognition timeliness pp. 83-128 Downloads
Ray Ball and Lakshmanan Shivakumar
Implications of survival and data trimming for tests of market efficiency pp. 129-161 Downloads
S. P. Kothari, Jowell S. Sabino and Tzachi Zach
Performance matched discretionary accrual measures pp. 163-197 Downloads
S.P. Kothari, Andrew J. Leone and Charles E. Wasley
Page updated 2014-10-26