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Journal of Accounting and Economics

1979 - 2012

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

from Elsevier
Series data maintained by Jenny Henzen ().

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Volume 43, issue 2-3, 2007

Earnings announcement premia and the limits to arbitrage pp. 153-180 Downloads
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports pp. 181-217 Downloads
Marty Butler, Arthur Kraft and Ira S. Weiss
How do accounting variables explain stock price movements? Theory and evidence pp. 219-244 Downloads
Peter Chen and Guochang Zhang
Voluntary disclosure under uncertainty about the reporting objective pp. 245-274 Downloads
Eti Einhorn
Industry product market competition and managerial incentives pp. 275-297 Downloads
Christo Karuna
The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry pp. 299-320 Downloads
Jennifer J. Gaver and Jeffrey S. Paterson
The interaction among disclosure, competition between firms, and analyst following pp. 321-339 Downloads
Anil Arya and Brian Mittendorf
Delisting returns and their effect on accounting-based market anomalies pp. 341-368 Downloads
William Beaver, Maureen McNichols and Richard Price
Earnings management and accounting income aggregation pp. 369-390 Downloads
John Jacob and Bjorn N. Jorgensen
Voluntary disclosure of information when firms are uncertain of investor response pp. 391-410 Downloads
Jeroen Suijs
Accounting conservatism and board of director characteristics: An empirical analysis pp. 411-437 Downloads
Anwer S. Ahmed and Scott Duellman
Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia pp. 439-452 Downloads
Maria Ogneva and K.R. Subramanyam

Volume 43, issue 1, 2007

Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings pp. 3-36 Downloads
Steven J. Huddart, Bin Ke and Charles Shi
Investor protection and the information content of annual earnings announcements: International evidence pp. 37-67 Downloads
Mark DeFond, Mingyi Hung and Robert Trezevant
Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay pp. 69-93 Downloads
Hernan Ortiz-Molina
The effect of equity compensation on voluntary executive turnover pp. 95-119 Downloads
Steven Balsam and Setiyono Miharjo
Did the 2003 Tax Act reduce the cost of equity capital? pp. 121-150 Downloads
Dan Dhaliwal, Linda Krull and Oliver Zhen Li

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 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 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
Page updated 2012-12-03