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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
Stephen H. Penman
Accounting activities, security prices, and class action lawsuits pp. 185-204
Robert L. Kellogg
Testing for incremental information content in the presence of collinearity pp. 205-217
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
William H. Beaver , Paul A. Griffin and Wayne R. Landsman
Volume 6, issue 2 , 1984
Editorial data pp. 99-99
Ross L. Watts and Jerold L. Zimmerman
Accounting for retail land sales: Analysis of a mandated change pp. 101-132
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
Jere R. Francis
An investigation of the information content of foreign sensitive payment disclosures pp. 153-162
David B. Smith , Howard Stettler and William Beedles
Volume 6, issue 1 , 1984
Editorial data pp. 1-1
Ross L. Watts and Jerold L. Zimmerman
Mandated accounting changes and debt covenants: The case of oil and gas accounting pp. 39-65
Thomas Lys
Effects of early bond refundings: An empirical investigation of security returns pp. 67-96
J. Richard Dietrich
Volume 5, issue 1 , 1983
The association between performance plan adoption and corporate capital investment pp. 3-30
David F. Larcker
Some economic determinants of time-series properties of earnings pp. 31-48
Baruch Lev
The effect of the information environment on the relationship between financial disclosure and security price variability pp. 49-74
Maureen McNichols and James G. Manegold
Editorial data pp. 75-75
Ross L. Watts and Jerold L. Zimmerman
The economic consequences of accounting choice implications of costly contracting and monitoring pp. 77-117
Robert W. Holthausen and Richard W. Leftwich
Taxes and firm size pp. 119-149
Jerold L. Zimmerman
An economic analysis of participation in the municipal finance officers association certificate of conformance program pp. 151-175
John Evans and James M. Patton
Discretionary disclosure pp. 179-194
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
Lane A. Daley and Robert L. Vigeland
Toward understanding the role of auditing in the public sector pp. 213-227
William R. Baber
Volume 4, issue 3 , 1982
Editorial data pp. 143-143
Ross L. Watts and Jerold L. Zimmerman
Determinants of intramethod choice in the oil and gas industry pp. 145-170
Steven Lilien and Victor Pastena
Mandated successful efforts and auditor choice pp. 171-203
Linda Elizabeth DeAngelo
Cross-sectional association between abnormal returns and firm specific variables pp. 205-228
Prem C. Jain
Advanced management accounting: Robert S. Kaplan, (Prentice-Hall, Englewood Cliffs, NJ, 1982) pp. 229-232
Michael W. Maher
Volume 4, issue 2 , 1982
Editorial data pp. 55-55
Ross L. Watts and Jerold L. Zimmerman
Financial analysts' forecasts of earnings: A better surrogate for market expectations pp. 85-107
Dov Fried and Dan Givoly
A market test of investor reaction to disagreements pp. 109-120
David B. Smith and Donald R. Nichols
The impact of replacement cost disclosure on security prices: New Evidence pp. 121-141
Steven Lustgarten
Volume 4, issue 1 , 1982
Editorial data pp. 1-1
Ross L. Watts and Jerold L. Zimmerman
Taxes and executive stock options pp. 3-14
Gailen L. Hite and Michael S. Long
The incremental information content of replacement cost earnings pp. 15-39
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
Dan S. Dhaliwal , Gerald L. Salamon and E. Dan Smith
Volume 3, issue 3 , 1981
Editorial data pp. 181-181
Ross L. Watts and Jerold L. Zimmerman
Auditor size and audit quality pp. 183-199
Linda Elizabeth DeAngelo
Intra-industry information transfers associated with earnings releases pp. 201-232
George Foster
Note on the behavior of residual security returns for winner and loser portfolios pp. 233-241
William H. Beaver and Wayne R. Landsman
Financial reporting: An accounting revolution: William Beaver, (Prentice-Hall, Englewood Cliffs, N.J., 1981) pp. 243-252
Robert S. Kaplan
Volume 3, issue 2 , 1981
Editorial data pp. 111-111
Ross L. Watts and Jerold L. Zimmerman
Auditor independence, `low balling', and disclosure regulation pp. 113-127
Linda Elizabeth DeAngelo
An income strategy approach to the positive theory of accounting standard setting/choice pp. 129-149
Mark E. Zmijewski and Robert L. Hagerman
Determinants of the corporate decision to capitalize interest pp. 151-179
Robert M. Bowen , Eric W. Noreen and John M. Lacey
Volume 3, issue 1 , 1981
Editorial data pp. 1-1
Ross L. Watts and Jerold L. Zimmerman
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements pp. 3-36
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
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
Robert W. Holthausen
Volume 2, issue 3 , 1980
Market failure fallacies and accounting information pp. 193-211
Richard Leftwich
Optimal tax depreciation pp. 213-237
Lee MacDonald Wakeman
Volume 2, issue 2 , 1980
Editorial data pp. 93-93
Ross L. Watts and Jerold L. Zimmerman
On the irrelevance of replacement cost disclosures for security prices pp. 95-106
Ross Leslie Watts and Jerold L. Zimmerman
Market reaction to the 1976 replacement cost disclosures pp. 107-125
Kelly Gheyara and James Boatsman
The information content of SEC accounting series release no. 190 pp. 127-157
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
Byung T. Ro
Volume 2, issue 1 , 1980
The information content of security prices pp. 3-28
William Beaver , Richard Lambert and Dale Morse
Accounting policy decisions and capital market research pp. 29-62
George Foster
The rapidity of price adjustments to information pp. 63-92
Robert E. Verrecchia