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Journal of Accounting and Economics

1979 - 2017

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 34, issue 1-3, 2003

Information distribution within firms: evidence from stock option exercises pp. 3-31 Downloads
Steven Huddart and Mark Lang
Discussion of "Information distribution within firms: evidence from stock option exercises" pp. 33-41 Downloads
Ron Kasznik
Market valuations in the New Economy: an investigation of what has changed pp. 43-67 Downloads
John E. Core, Wayne R. Guay and Andrew Van Buskirk
Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence pp. 69-87 Downloads
S. P. Kothari and Jay Shanken
The structure and performance consequences of equity grants to employees of new economy firms pp. 89-127 Downloads
Christopher D. Ittner, Richard A. Lambert and David F. Larcker
Stock-based pay in new economy firms pp. 129-147 Downloads
Kevin Murphy
Open versus closed conference calls: the determinants and effects of broadening access to disclosure pp. 149-180 Downloads
Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller
Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure" pp. 181-187 Downloads
Douglas J. Skinner
Internet downturn: finding valuation factors in Spring 2000 pp. 189-236 Downloads
Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee
Discussion of "The Internet downturn: Finding valuation factors in Spring 2000" pp. 237-247 Downloads
Jonathan Lewellen
Discretionary disclosure and stock-based incentives pp. 283-309 Downloads
Venky Nagar, Dhananjay Nanda and Peter Wysocki
Discussion of "Compensation policy and discretionary disclosure" pp. 311-318 Downloads
Mary E. Barth

Volume 33, issue 3, 2002

Editorial data pp. 277-277 Downloads
Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Discretionary disclosure, efficiency, and signal informativeness pp. 279-311 Downloads
Suil Pae
Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation pp. 343-373 Downloads
Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee and Hassan Tehranian
Audit committee, board of director characteristics, and earnings management pp. 375-400 Downloads
April Klein
Corporate ownership structure and the informativeness of accounting earnings in East Asia pp. 401-425 Downloads
Joseph P. H. Fan and T. J. Wong

Volume 33, issue 2, 2002

Editorial data pp. 143-143 Downloads
Ross Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Empirical evidence on the relation between stock option compensation and risk taking pp. 145-171 Downloads
Shivaram Rajgopal and Terry Shevlin
The rewards to meeting or beating earnings expectations pp. 173-204 Downloads
Eli Bartov, Dan Givoly and Carla Hayn
The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations pp. 205-227 Downloads
Anne Beatty, K. Ramesh and Joseph Weber
Auditor independence and fee dependence pp. 253-275 Downloads
Allen Craswell, Donald J. Stokes and Janet Laughton

Volume 33, issue 1, 2002

Editorial data pp. 1-1 Downloads
Ross Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Stock options for undiversified executives pp. 3-42 Downloads
Brian J. Hall and Kevin Murphy
Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices pp. 43-67 Downloads
Andrew Leone and Steve Rock
Informational costs and benefits of creating separately identifiable operating segments pp. 69-90 Downloads
Frank Gigler and Thomas Hemmer
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets pp. 91-115 Downloads
Ananth Seetharaman, Ferdinand Gul and Stephen G. Lynn
Corporate multistate tax planning: benefits of multiple jurisdictions pp. 117-139 Downloads
Sanjay Gupta and Lillian Mills
Erratum to "Use of R2 in accounting research: measuring changes in value relevance over the last four decades": [Journal of Accounting and Economics 28 (1999) 83-115] pp. 141-141 Downloads
Stephen Brown, Kin Lo and Thomas Lys

Volume 32, issue 1-3, 2001

Editorial Data pp. 1-1 Downloads
Ross Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Contracting theory and accounting pp. 3-87 Downloads
Richard A. Lambert
Discussion of "Contracting theory and accounting" pp. 89-96 Downloads
Robert P. Magee
Essays on disclosure pp. 97-180 Downloads
Robert E. Verrecchia
An evaluation of "essays on disclosure" and the disclosure literature in accounting pp. 181-235 Downloads
Ronald A. Dye
Financial accounting information and corporate governance pp. 237-333 Downloads
Robert M. Bushman and Abbie J. Smith
Financial accounting and corporate governance: a discussion pp. 335-347 Downloads
Richard G. Sloan
Assessing empirical research in managerial accounting: a value-based management perspective pp. 349-410 Downloads
Christopher D. Ittner and David F. Larcker
Conjectures regarding empirical managerial accounting research pp. 411-427 Downloads
Jerold Zimmerman

Volume 31, issue 1-3, 2001

Editorial data pp. 1-1 Downloads
Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
The relevance of the value-relevance literature for financial accounting standard setting pp. 3-75 Downloads
Robert W. Holthausen and Ross Watts
The relevance of the value relevance literature for financial accounting standard setting: another view pp. 77-104 Downloads
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Capital markets research in accounting pp. 105-231 Downloads
S. P. Kothari
Market efficiency and accounting research: a discussion of 'capital market research in accounting' by S.P. Kothari pp. 233-253 Downloads
Charles Lee
Empirical research on accounting choice pp. 255-307 Downloads
Thomas D. Fields, Thomas Z. Lys and Linda Vincent
Discussion of empirical research on accounting choice pp. 309-319 Downloads
Jennifer Francis
Empirical tax research in accounting pp. 321-387 Downloads
Douglas Shackelford and Terry Shevlin
Empirical tax research in accounting: A discussion pp. 389-403 Downloads
Edward L. Maydew
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature pp. 405-440 Downloads
Paul M. Healy and Krishna G. Palepu
A review of the empirical disclosure literature: discussion pp. 441-456 Downloads
John E. Core

Volume 30, issue 3, 2000

Editorial data pp. 243-243 Downloads
Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
Performance standards in incentive contracts pp. 245-278 Downloads
Kevin Murphy
Going-concern initial public offerings pp. 279-313 Downloads
Michael Willenborg and J.C.James C. McKeown
An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan pp. 315-350 Downloads
Rajiv D. Banker, S.-Y.Seok-Young Lee, Gordon Potter and Dhinu Srinivasan
Analyst following and count-data econometrics pp. 351-373 Downloads
Steve Rock, Stanley Sedo and Michael Willenborg
Does size matter? The influence of large clients on office-level auditor reporting decisions pp. 375-400 Downloads
J. Kenneth Reynolds and Jere R. Francis
Accounting standards and value relevance of financial statements: An international analysis pp. 401-420 Downloads
Mingyi Hung
Discretionary-accruals models and audit qualifications pp. 421-452 Downloads
Eli Bartov, Ferdinand Gul and J.S.L.Judy S. L. Tsui

Volume 30, issue 2, 2000

Editorial data pp. 123-123 Downloads
Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner
The reliability of investment property fair value estimates pp. 125-158 Downloads
J. Richard Dietrich, Mary S. Harris and Karl A. MullerIII
The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits pp. 159-186 Downloads
K. Ramesh and Lawrence Revsine
The use of accounting flexibility to reduce labor renegotiation costs and manage earnings pp. 187-208 Downloads
D'Souza, Julia, John Jacob and K. Ramesh
Do analysts generate trade for their firms? Evidence from the Toronto stock exchange pp. 209-226 Downloads
P. J. A. Irvine
Applying reverse regression techniques in earnings-return analyses pp. 227-240 Downloads
William M. Cready, David N. Hurtt and Jim A. Seida
Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51] pp. 241-241 Downloads
Ray Ball, S. P. Kothari and Ashok Robin

Volume 30, issue 1, 2000

The effect of tax accounting rules on capital structure and discretionary accruals pp. 1-31 Downloads
Michael J. Calegari
Do capital gain tax rate increases affect individual investors' trading decisions? pp. 33-57 Downloads
Jim A. Seida and William F. Wempe
The effect of transaction structure on price: Evidence from subsidiary sales pp. 59-97 Downloads
Merle Erickson and Shiing-wu Wang
The impact of state taxes on self-insurance pp. 99-122 Downloads
Bin Ke, Kathy R. Petroni and Douglas Shackelford
Page updated 2017-09-19