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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 48, issue 2-3 , 2009
How does financial reporting quality relate to investment efficiency? pp. 112-131 Gary C. Biddle , Gilles Hilary and Rodrigo S. Verdi Estimation and empirical properties of a firm-year measure of accounting conservatism pp. 132-150 Mozaffar Khan and Ross L. Watts Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners pp. 151-171 Omrane Guedhami , Jeffrey A. Pittman and Walid Saffar Investor perceptions of board performance: Evidence from uncontested director elections pp. 172-189 Paul E. Fischer , Jeffrey D. Gramlich , Brian P. Miller and Hal D. White Internal control and management guidance pp. 190-209 Mei Feng , Chan Li and Sarah McVay Perceived competition, profitability and the withholding of information about sales and the cost of sales pp. 210-230 Elisabeth Dedman and Clive Lennox Volume 48, issue 1 , 2009
Optimal impairment rules pp. 2-16 Robert F. Göx and Alfred Wagenhofer On the information role of stock recommendation revisions pp. 17-36 Oya AltInkIlIç and Robert Shields Hansen Why do insiders trade? Evidence based on unique data on Swedish insiders pp. 37-53 Juha-Pekka Kallunki , Henrik Nilsson and Jörgen Hellström Economic consequences of firms' depreciation method choice: Evidence from capital investments pp. 54-68 Scott B. Jackson , (Kelvin) Liu, Xiaotao and Mark Cecchini Peer firms in relative performance evaluation pp. 69-89 Ana Albuquerque Earnings guidance and market uncertainty pp. 90-109 Jonathan L. Rogers , Douglas J. Skinner and Andrew Van Buskirk Volume 47, issue 3 , 2009
The impact of conservatism on management earnings forecasts pp. 192-207 Kai Wai Hui , Steve Matsunaga and Dale Morse The effect of earnings surprises on information asymmetry pp. 208-225 Stephen Brown , Stephen A. Hillegeist and Kin Lo Is PIN priced risk? pp. 226-243 Partha Mohanram and Shiva Rajgopal Effect of derivative accounting rules on corporate risk-management behavior pp. 244-264 Haiwen Zhang Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise pp. 265-287 Ferdinand A. Gul , Simon Yu Kit Fung and Bikki Jaggi Volume 47, issue 1-2 , 2009
The impact of the options backdating scandal on shareholders pp. 2-26 Gennaro Bernile and Gregg A. Jarrell Taxes and the backdating of stock option exercise dates pp. 27-49 Dan Dhaliwal , Merle Erickson and Shane M. Heitzman Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates" pp. 50-58 Christopher S. Armstrong and David F. Larcker What determine financial analysts' career outcomes during mergers? pp. 59-86 Joanna Shuang Wu and Amy Y. Zang Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?" pp. 87-90 Paul M. Healy Sell-side debt analysts pp. 91-107 Rick Johnston , Stanimir Markov and Sundaresh Ramnath An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility pp. 108-130 Mei Cheng and Monica Neamtiu A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009) pp. 131-135 Adam C. Kolasinski Shareholder litigation and changes in disclosure behavior pp. 136-156 Jonathan L. Rogers and Andrew Van Buskirk Discussion of [`]shareholder litigation and changes in disclosure behavior' pp. 157-159 Michelle Lowry Earnings volatility and earnings predictability pp. 160-181 Ilia D. Dichev and Vicki Wei Tang Earnings persistence pp. 182-190 Richard Frankel and Lubomir Litov Volume 46, issue 2-3 , 2008
The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis pp. 218-239 Douglas J. Skinner The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market pp. 240-260 Regina Wittenberg-Moerman Economic consequences of increasing the conformity in accounting for uncertain tax benefits pp. 261-278 Peter J. Frischmann , Terry Shevlin and Ryan Wilson The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? pp. 279-293 Karen K. Nelson , Richard A. Price and Brian R. Rountree An unintended consequence of book-tax conformity: A loss of earnings informativeness pp. 294-311 Michelle Hanlon , Edward L. Maydew and Terry Shevlin A positive theory of flexibility in accounting standards pp. 312-333 Ronald A. Dye and Sri S. Sridhar Financial analysts' forecast revisions and managers' reporting behavior pp. 334-348 Anne Beyer The impact of the SEC's regulation of non-GAAP disclosures pp. 349-365 Frank Heflin and Charles Hsu Using tax return data to simulate corporate marginal tax rates pp. 366-388 John R. Graham and Lillian F. Mills The effect of "invisible" tax preferences on investment and tax preference measures pp. 389-404 Leslie A. Robinson and Richard Sansing Volume 46, issue 1 , 2008
Is accruals quality a priced risk factor? pp. 2-22 John E. Core , Wayne R. Guay and Rodrigo Verdi Effect of personal taxes on managers' decisions to sell their stock pp. 23-46 Li Jin and S.P. Kothari Institutional stakeholdings and better-informed traders at earnings announcements pp. 47-61 Ashiq Ali , Sandy Klasa and Oliver Zhen Li Earnings management, lawsuits, and stock-for-stock acquirers' market performance pp. 62-77 Guojin Gong , Henock Louis and Amy X. Sun Voluntary disclosures and information production by analysts pp. 78-100 Nisan Langberg and K. Sivaramakrishnan The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options pp. 101-111 Walter G. Blacconiere , Marilyn F. Johnson and Melissa F. Lewis State ownership, the institutional environment, and auditor choice: Evidence from China pp. 112-134 Qian Wang , T.J. Wong and Lijun Xia Managerial legal liability coverage and earnings conservatism pp. 135-153 Hyeesoo H. Chung and Jinyoung P. Wynn Do directors perform for pay? pp. 154-171 Renée B. Adams and Daniel Ferreira Dynamic incentives and retirement pp. 172-200 Florin Sabac Analyst responsiveness and the post-earnings-announcement drift pp. 201-215 Yuan Zhang
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