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 44, issue 3, 2007

Performance-based compensation in member-owned firms: An examination of medical group practices pp. 300-327

Christopher D. Ittner, David F. Larcker and Mina Pizzini

Fair-value pension accounting pp. 328-358

Rebecca N. Hann, Frank Heflin and K.R. Subramanayam

The monitoring role of insiders pp. 359-377

George Drymiotes

The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance pp. 378-398

Michael B. Clement, Lisa Koonce and Thomas J. Lopez

Intra-year shifts in the earnings distribution and their implications for earnings management pp. 399-419

Joseph Kerstein and Atul Rai

Volume 44, issue 1-2, 2007

Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting pp. 2-31

Sugata Roychowdhury and Ross Leslie Watts

Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting" pp. 32-35

Anne Beatty

Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance pp. 36-63

Carol Anilowski, Mei Feng and Douglas J. Skinner

Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance' pp. 64-73

Lakshmanan Shivakumar

Economic consequences of the Sarbanes-Oxley Act of 2002 pp. 74-115

Ivy Xiying Zhang

The Sarbanes-Oxley Act and firms' going-private decisions pp. 116-145

Ellen Engel, Rachel M. Hayes and Xue Wang

Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions pp. 146-165

Christian Leuz

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits pp. 166-192

Ashbaugh-Skaife, Hollis, Daniel W. Collins and William R. Kinney

Determinants of weaknesses in internal control over financial reporting pp. 193-223

Jeffrey Doyle, Weili Ge and Sarah McVay

Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007) pp. 224-237

Andrew J. Leone

Corporate disclosures by family firms pp. 238-286

Ashiq Ali, Chen, Tai-Yuan and Suresh Radhakrishnan

A discussion of `corporate disclosure by family firms' pp. 287-297

Amy P. Hutton

Volume 43, issue 2-3, 2007

Earnings announcement premia and the limits to arbitrage pp. 153-180

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

Marty Butler, Arthur Kraft and Ira S. Weiss

How do accounting variables explain stock price movements? Theory and evidence pp. 219-244

Peter Chen and Guochang Zhang

Voluntary disclosure under uncertainty about the reporting objective pp. 245-274

Eti Einhorn

Industry product market competition and managerial incentives pp. 275-297

Christo Karuna

The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry pp. 299-320

Jennifer J. Gaver and Jeffrey S. Paterson

The interaction among disclosure, competition between firms, and analyst following pp. 321-339

Anil Arya and Brian Mittendorf

Delisting returns and their effect on accounting-based market anomalies pp. 341-368

William Beaver, Maureen McNichols and Richard Price

Earnings management and accounting income aggregation pp. 369-390

John Jacob and Bjorn N. Jorgensen

Voluntary disclosure of information when firms are uncertain of investor response pp. 391-410

Jeroen Suijs

Accounting conservatism and board of director characteristics: An empirical analysis pp. 411-437

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

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

Steven Huddart, Bin Ke and Charles Shi

Investor protection and the information content of annual earnings announcements: International evidence pp. 37-67

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

Ortiz-Molina, Hernan

The effect of equity compensation on voluntary executive turnover pp. 95-119

Steven Balsam and Setiyono Miharjo

Did the 2003 Tax Act reduce the cost of equity capital? pp. 121-150

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

William H. Beaver, Catherine Shakespeare and Mark T. Soliman

Earnings management through real activities manipulation pp. 335-370

Sugata Roychowdhury

Fundamentals of shareholder tax capitalization pp. 371-383

David A. Guenther and Richard Sansing

Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations pp. 385-416

Joseph Comprix and Karl A. Muller

Dynamic incentives and dual-purpose accounting pp. 417-437

Gerald Feltham, Raffi Indjejikian and Dhananjay Nanda

The informativeness of earnings and management's issuance of earnings forecasts pp. 439-458

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

Christina Mashruwala, Shivaram Rajgopal and Terry Shevlin

Costly arbitrage and the myth of idiosyncratic risk pp. 35-52

Jeffrey Pontiff

The relation between corporate financing activities, analysts' forecasts and stock returns pp. 53-85

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

Daniel A. Cohen and Thomas Z. Lys

Financial reporting incentives for conservative accounting: The influence of legal and political institutions pp. 107-148

Robert M. Bushman and Joseph D. Piotroski

Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006) pp. 149-165

Wayne Guay and Robert Verrecchia

Asymmetric sensitivity of CEO cash compensation to stock returns pp. 167-192

Andrew J. Leone, Joanna Shuang Wu and Jerold L. Zimmerman

Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion pp. 193-202

Patricia M. Dechow

The effects of corporate governance on firms' credit ratings pp. 203-243

Ashbaugh-Skaife, Hollis, Daniel W. Collins and Ryan LaFond

Discussion of the effects of corporate governance on firms' credit ratings pp. 245-254

Joseph Weber

Earnings management and cross listing: Are reconciled earnings comparable to US earnings? pp. 255-283

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

Christian Leuz