Journal of Accounting Research

1963 - 2025

Current editor(s): Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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2005, volume 43, articles 5

Earnings Quality, Insider Trading, and Cost of Capital pp. 651-673

David Aboody, John Hughes and Jing Liu

Dividend Taxes and Implied Cost of Equity Capital pp. 675-708

Dan Dhaliwal, Linda Krull, Oliver Zhen Li and William Moser

Carrot or Stick? Contract Frame and Use of Decision‐Influencing Information in a Principal‐Agent Setting pp. 709-733

James R. Frederickson and William Waller

Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals pp. 735-752

Sanjay Kallapur and Leslie Eldenburg

The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing pp. 753-780

Myungsun Kim and William Kross

2005, volume 43, articles 4

Inflation Illusion and Post‐Earnings‐Announcement Drift pp. 521-556

Tarun Chordia and Lakshmanan Shivakumar

Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto pp. 557-592

Cindy Durtschi and Peter Easton

The Nature of the Interaction between Mandatory and Voluntary Disclosures pp. 593-621

Eti Einhorn

Analyst Impartiality and Investment Banking Relationships pp. 623-650

Patricia C. O'Brien, Maureen F. McNichols and Lin Hsiou‐wei

2005, volume 43, articles 3

The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts pp. 343-376

Bipin Ajinkya, Sanjeev Bhojraj and Partha Sengupta

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication pp. 377-412

Jeffrey L. Callen, Ole‐kristian Hope and Dan Segal

A Reexamination of the Persistence of Accruals and Cash Flows pp. 413-451

Jennifer Francis and Michael Smith

The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis pp. 453-486

Irene Karamanou and Nikos Vafeas

Imprecision in Accounting Measurement: Can It Be Value Enhancing? pp. 487-519

Chandra Kanodia, Rajdeep Singh and Andrew E. Spero

2005, volume 43, articles 2

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? pp. 153-193

Mark L. Defond, Rebecca N. Hann and Xuesong Hu

Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? pp. 195-204

Ellen Engel

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share pp. 205-243

Carol Marquardt and Christine Wiedman

Discussion of Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share pp. 245-250

Patricia C. O'Brien

Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences pp. 251-282

Lillian Mills and Kaye J. Newberry

Discussion of Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences pp. 283-290

Edward Maydew

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members pp. 291-334

Suraj Srinivasan

Discussion of Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members pp. 335-342

Scott A. Richardson

2005, volume 43, articles 1

Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering? pp. 1-33

Masako Darrough and Srinivasan Rangan

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia pp. 35-72

Joseph P. H. Fan and T. J. Wong

Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E‐Commerce Privacy Disclosure and Practice in the United States and the United Kingdom pp. 73-96

Karim Jamal, Michael Maier and Shyam Sunder

Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant‐Pricing Model pp. 97-131

Feng Li and M. H. Franco Wong

The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct pp. 133-151

John D. Lyon and Michael W. Maher

2004, volume 42, articles 5

Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms pp. 795-841

Mark T. Bradshaw, Brian J. Bushee and Gregory S. Miller

Effect of Investor Speculation on Earnings Management pp. 843-870

Paul E. Fischer and Phillip C. Stocken

On the Value of Transparency in Agencies with Renegotiation pp. 871-893

Frank B. Gigler and Thomas Hemmer

How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases pp. 895-927

Bin Ke and Kathy Petroni

2004, volume 42, articles 4

Audit Firm Portfolio Management Decisions pp. 659-690

Karla M. Johnstone and Jean C. Bedard

Disclosure Quality and the Excess Value of Diversification pp. 691-730

Daniel A. Bens and Steven J. Monahan

Valuation and Accounting for Inflation and Foreign Exchange pp. 731-754

John Hughes, Jing Liu and Mingshan Zhang

Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market pp. 755-793

Sattar A. Mansi, William F. Maxwell and Darius P. Miller

2004, volume 42, articles 3

Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis pp. 527-560

Jeffrey L. Callen and Dan Segal

Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right? pp. 561-588

William R. Kinney, Zoe‐Vonna Palmrose and Susan Scholz

Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least? pp. 589-623

Mark H. Lang, Karl Lins and Darius P. Miller

Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance pp. 625-658

David F. Larcker and Scott A. Richardson

2004, volume 42, articles 2

Firms' Voluntary Recognition of Stock‐Based Compensation Expense pp. 123-150

David Aboody, Mary E. Barth and Ron Kasznik

Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense pp. 151-158

Catherine Schrand

Information Transparency and Coordination Failure: Theory and Experiment pp. 159-195

Regina M. Anctil, John Dickhaut, Chandra Kanodia and Brian Shapiro

Discussion of Information Transparency and Coordination Failure: Theory and Experiment pp. 197-205

Beverly R. Walther

What Determines Corporate Transparency? pp. 207-252

Robert M. Bushman, Joseph D. Piotroski and Abbie J. Smith

Discussion of What Determines Corporate Transparency? pp. 253-268

Gregory S. Miller

Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover pp. 269-312

Mark L. Defond and Mingyi Hung

Discussion of Investor Protection and Corporate Governance: Evidence from CEO Turnover pp. 313-318

Venky Nagar

Competitive Costs of Disclosure by Biotech IPOs pp. 319-355

Re‐jin Guo, Baruch Lev and Nan Zhou

Discussion of Competitive Costs of Disclosure by Biotech IPOs pp. 357-364

Paul Hribar

Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities pp. 365-412

Brian J. Hall and Thomas A. Knox

Discussion of Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities pp. 413-421

Rachel M. Hayes

Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions pp. 423-462

In‐mu Haw, Bingbing Hu, Lee‐seok Hwang and Woody Wu

Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions pp. 463-474

Peter Wysocki

Disclosure Practices of Foreign Companies Interacting with U.S. Markets pp. 475-508

Tarun Khanna, Krishna G. Palepu and Suraj Srinivasan

Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets pp. 509-525

Brian J. Bushee

2004, volume 42, articles 1

Why Do Managers Explain Their Earnings Forecasts? pp. 1-29

Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough

Efficient Manipulation in a Repeated Setting pp. 31-49

Joel S. Demski, Hans Frimor and David Sappington

Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation pp. 51-88

Ronald A. Dye and Sri S. Sridhar

Should Intangibles Be Measured: What Are the Economic Trade‐Offs? pp. 89-120

Chandra Kanodia, Haresh Sapra and Raghu Venugopalan