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

From Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

1999, volume 37, articles 2

Debt-equity hybrid securities pp. 249-274

E Engel, M Erickson and E Maydew

Dividend taxation in firm valuation: New evidence pp. 275-291

Ts Harris and D Kemsley

Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93 pp. 293-317

K Ely and G Waymire

Have financial statements lost their relevance? pp. 319-352

J Francis and K Schipper

The boundaries of financial reporting and how to extend them pp. 353-385

B Lev and P Zarowin

Market rewards associated with patterns of increasing earnings pp. 387-413

Me Barth, Ja Elliott and Mw Finn

Analysts' reactions to warnings of negative earnings surprises pp. 415-435

R Libby and Ht Tan

On the theory of forecast horizon in equity valuation pp. 437-449

Ja Ohlson and Xj Zhang

Price-signal relations in an imperfectly competitive financial market with public and private information pp. 451-463

Carolina Manzano

Acquisition and discretionary disclosure of private information and its implications for firms' productive activities pp. 465-474

S Pae

1999, volume 37, articles 1

Auditors' hypothesis testing in diagnostic inference tasks pp. 1-26

Ce Brown, Me Peecher and I Solomon

Risk, return, and moral hazard pp. 27-55

Js Demski and Ra Dye

On the association between voluntary disclosure and earnings management pp. 57-81

R Kasznik

The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments pp. 83-100

S Bhattacharjee, T Kida and Dm Hanno

Internal controls and the detection of management fraud pp. 101-117

D Caplan

The relevance of Form 8-K reports pp. 119-132

Me Carter and Bs Soo

An empirical examination of conference calls as a voluntary disclosure medium pp. 133-150

R Frankel, M Johnson and Dj Skinner

Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies pp. 151-165

Frederickson, JR, Sa Peffer and J Pratt

Auditor attention to and judgments of aggressive financial reporting pp. 167-189

F Phillips

What do industry-specialist auditors know? pp. 191-208

I Solomon, Md Shields and Or Whittington

Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity pp. 209-223

Ht Tan and A Kao

Empirical analysis of the economic demand for auditing in the initial public offerings market pp. 225-238

M Willenborg

Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals pp. 239-247

Rj Pfeiffer and Pt Elgers

1999, volume 37

Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch pp. 1-15

W Kinney and R Libby

Editor's preface pp. U4-U4

[Anonymous]

Intangible assets and stock prices in the pre-SEC era pp. 17-44

K Ely and G Waymire

Discussion of intangible assets and stock prices in the pre-SEC era pp. 45-51

P Zarowin

International differences in the timeliness, conservatism, and classification of earnings pp. 53-87

Pf Pope and M Walker

Discussion of international differences in the timeliness, conservatism, and classification of earnings pp. 89-99

Sudipta Basu

The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment pp. 101-124

de Hirst, L Koonce and J Miller

Discussion of the joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment pp. 125-134

J Kennedy

An experimental investigation of auditor-auditee interaction under ambiguity pp. 135-155

Mf Zimbelman and Ws Waller

Discussion of an experimental investigation of auditor-auditee interaction under ambiguity pp. 157-165

R Bloomfield

The role of the manager's human capital in discretionary disclosure pp. 167-181

V Nagar

Discussion of the role of the manager's human capital in discretionary disclosure pp. 183-185

O Kim

Performance measure garbling under renegotiation in multiperiod agencies pp. 187-214

Js Demski and H Frimor

Discussion of performance measure garbling under renegotiation in multi-period agencies pp. 215-221

Ra Lambert

1998, volume 36, articles 2

Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices pp. 167-190

Ls Bamber and Ys Cheon

A theory of auditor resignation pp. 191-208

K Bockus and F Gigler

Cross-jurisdictional income shifting and earnings valuation pp. 209-229

J Collins, D Kemsley and M Lang

Optimal exercise and the cost of granting employee stock options with a reload provision pp. 231-255

T Hemmer, S Matsunaga and T Shevlin

Disclosure of contingent environmental liabilities: Some unintended consequences? pp. 257-277

J Kennedy, T Mitchell and Se Sefcik

The effect of taxes on the structure of corporate acquisitions pp. 279-298

M Erickson

The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts pp. 299-320

Rm Hayes

The effect of taxes on production location pp. 321-341

D Kemsley

Book-tax differences and internal revenue service adjustments pp. 343-356

Lf Mills

Valuing the deferred tax liability pp. 357-363

R Sansing

Capital restructuring and accounting compliance costs: The case of publicly traded partnerships pp. 365-378

Mk Shelley, Tc Omer and Tj Atwood

1998, volume 36, articles 1

Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System pp. 1-32

Ks Cavalluzzo, Cd Ittner and Df Larcker

Investment and disclosure: The disciplinary role of periodic performance reports pp. 33-55

C Kanodia and Dh Lee

The value of auditor assurance: Evidence from loan pricing pp. 57-70

Dw Blackwell, Tr Noland and Db Winters

Profit allocation under ancillary trade pp. 71-89

J Christensen and Js Demski

Correlated forecast errors pp. 91-110

Pe Fischer and Re Verrecchia

The association between competition and managers' business segment reporting decisions pp. 111-128

Ms Harris

A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis pp. 129-142

Mw Maher and Ml Marais

The relation between going-concern opinions and the auditor's loss function pp. 143-156

Tj Louwers

Foreign tax credit limitations and capital structure decisions pp. 157-166

Kj Newberry

1998, volume 36

Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction pp. 1-35

Cd Ittner and Df Larcker

Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? Are analysis of customer satisfaction pp. 37-46

Ra Lambert

Comprehensive income reporting and analysts' valuation judgments pp. 47-75

de Hirst and Pe Hopkins

Discussion of comprehensive income reporting and analysts' valuation judgments pp. 77-83

Mg Lipe

Accrual accounting and equity valuation pp. 85-111

Ja Ohlson and Xj Zhang

Discussion of accrual accounting and equity valuation pp. 113-115

Re Verrecchia

On the frequency, quality, and informational role of mandatory financial reports pp. 117-147

F Gigler and T Hemmer

Discussion of on the frequency, quality, and informational role of mandatory financial reports pp. 149-160

Ra Dye

The value relevance of intangibles: The case of software capitalization pp. 161-191

D Aboody and B Lev

Discussion of the value relevance of intangibles: The case of software capitalization pp. 193-198

Ea Eccher

Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates pp. 199-233

Me Barth and G Clinch

Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates pp. 235-247

Pd Easton