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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 6, issue 3, 1984

Abnormal returns to investment strategies based on the timing of earnings reports pp. 165-183 Downloads
Stephen H. Penman
Accounting activities, security prices, and class action lawsuits pp. 185-204 Downloads
Robert L. Kellogg
Testing for incremental information content in the presence of collinearity pp. 205-217 Downloads
Andrew A. Christie, Michael D. Kennelley, J. William King and Thomas F. Schaefer
Testing for incremental information content in the presence of collinearity: A comment pp. 219-223 Downloads
William H. Beaver, Paul A. Griffin and Wayne R. Landsman

Volume 6, issue 2, 1984

Editorial data pp. 99-99 Downloads
Ross L. Watts and Jerold L. Zimmerman
Accounting for retail land sales: Analysis of a mandated change pp. 101-132 Downloads
John S. Hughes and William E. Ricks
The effect of audit firm size on audit prices: A study of the Australian Market pp. 133-151 Downloads
Jere R. Francis
An investigation of the information content of foreign sensitive payment disclosures pp. 153-162 Downloads
David B. Smith, Howard Stettler and William Beedles

Volume 6, issue 1, 1984

Editorial data pp. 1-1 Downloads
Ross L. Watts and Jerold L. Zimmerman
Mandated accounting changes and debt covenants: The case of oil and gas accounting pp. 39-65 Downloads
Thomas Lys
Effects of early bond refundings: An empirical investigation of security returns pp. 67-96 Downloads
J. Richard Dietrich

Volume 5, issue 1, 1983

The association between performance plan adoption and corporate capital investment pp. 3-30 Downloads
David F. Larcker
Some economic determinants of time-series properties of earnings pp. 31-48 Downloads
Baruch Lev
The effect of the information environment on the relationship between financial disclosure and security price variability pp. 49-74 Downloads
Maureen McNichols and James G. Manegold
Editorial data pp. 75-75 Downloads
Ross L. Watts and Jerold L. Zimmerman
The economic consequences of accounting choice implications of costly contracting and monitoring pp. 77-117 Downloads
Robert W. Holthausen and Richard W. Leftwich
Taxes and firm size pp. 119-149 Downloads
Jerold L. Zimmerman
An economic analysis of participation in the municipal finance officers association certificate of conformance program pp. 151-175 Downloads
John Evans and James M. Patton
Discretionary disclosure pp. 179-194 Downloads
Robert E. Verrecchia
The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs pp. 195-211 Downloads
Lane A. Daley and Robert L. Vigeland
Toward understanding the role of auditing in the public sector pp. 213-227 Downloads
William R. Baber

Volume 4, issue 3, 1982

Editorial data pp. 143-143 Downloads
Ross L. Watts and Jerold L. Zimmerman
Determinants of intramethod choice in the oil and gas industry pp. 145-170 Downloads
Steven Lilien and Victor Pastena
Mandated successful efforts and auditor choice pp. 171-203 Downloads
Linda Elizabeth DeAngelo
Cross-sectional association between abnormal returns and firm specific variables pp. 205-228 Downloads
Prem C. Jain
Advanced management accounting: Robert S. Kaplan, (Prentice-Hall, Englewood Cliffs, NJ, 1982) pp. 229-232 Downloads
Michael W. Maher

Volume 4, issue 2, 1982

Editorial data pp. 55-55 Downloads
Ross L. Watts and Jerold L. Zimmerman
Financial analysts' forecasts of earnings: A better surrogate for market expectations pp. 85-107 Downloads
Dov Fried and Dan Givoly
A market test of investor reaction to disagreements pp. 109-120 Downloads
David B. Smith and Donald R. Nichols
The impact of replacement cost disclosure on security prices: New Evidence pp. 121-141 Downloads
Steven Lustgarten

Volume 4, issue 1, 1982

Editorial data pp. 1-1 Downloads
Ross L. Watts and Jerold L. Zimmerman
Taxes and executive stock options pp. 3-14 Downloads
Gailen L. Hite and Michael S. Long
The incremental information content of replacement cost earnings pp. 15-39 Downloads
William H. Beaver, Paul A. Griffin and Wayne R. Landsman
The effect of owner versus management control on the choice of accounting methods pp. 41-53 Downloads
Dan S. Dhaliwal, Gerald L. Salamon and E. Dan Smith

Volume 3, issue 3, 1981

Editorial data pp. 181-181 Downloads
Ross L. Watts and Jerold L. Zimmerman
Auditor size and audit quality pp. 183-199 Downloads
Linda Elizabeth DeAngelo
Intra-industry information transfers associated with earnings releases pp. 201-232 Downloads
George Foster
Note on the behavior of residual security returns for winner and loser portfolios pp. 233-241 Downloads
William H. Beaver and Wayne R. Landsman
Financial reporting: An accounting revolution: William Beaver, (Prentice-Hall, Englewood Cliffs, N.J., 1981) pp. 243-252 Downloads
Robert S. Kaplan

Volume 3, issue 2, 1981

Editorial data pp. 111-111 Downloads
Ross L. Watts and Jerold L. Zimmerman
Auditor independence, `low balling', and disclosure regulation pp. 113-127 Downloads
Linda Elizabeth DeAngelo
An income strategy approach to the positive theory of accounting standard setting/choice pp. 129-149 Downloads
Mark E. Zmijewski and Robert L. Hagerman
Determinants of the corporate decision to capitalize interest pp. 151-179 Downloads
Robert M. Bowen, Eric W. Noreen and John M. Lacey

Volume 3, issue 1, 1981

Editorial data pp. 1-1 Downloads
Ross L. Watts and Jerold L. Zimmerman
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements pp. 3-36 Downloads
Richard Leftwich
The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis pp. 37-71 Downloads
Daniel W. Collins, Michael S. Rozeff and Dan S. Dhaliwal
Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back pp. 73-109 Downloads
Robert W. Holthausen

Volume 2, issue 3, 1980

Market failure fallacies and accounting information pp. 193-211 Downloads
Richard Leftwich
Optimal tax depreciation pp. 213-237 Downloads
Lee MacDonald Wakeman

Volume 2, issue 2, 1980

Editorial data pp. 93-93 Downloads
Ross L. Watts and Jerold L. Zimmerman
On the irrelevance of replacement cost disclosures for security prices pp. 95-106 Downloads
Ross Leslie Watts and Jerold L. Zimmerman
Market reaction to the 1976 replacement cost disclosures pp. 107-125 Downloads
Kelly Gheyara and James Boatsman
The information content of SEC accounting series release no. 190 pp. 127-157 Downloads
William H. Beaver, Andrew A. Christie and Paul A. Griffin
The adjustment of security returns to the disclosure of replacement cost accounting information pp. 159-189 Downloads
Byung T. Ro

Volume 2, issue 1, 1980

The information content of security prices pp. 3-28 Downloads
William Beaver, Richard Lambert and Dale Morse
Accounting policy decisions and capital market research pp. 29-62 Downloads
George Foster
The rapidity of price adjustments to information pp. 63-92 Downloads
Robert E. Verrecchia
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