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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1989, volume 27, articles 2

FINANCIAL-REPORTING, SUPPLEMENTAL DISCLOSURES, AND BANK SHARE PRICES pp. 157-178

W Beaver, C Eger, S Ryan and M Wolfson

SPECIAL ALLOCATIONS, INVESTMENT DECISIONS, AND TRANSACTIONS COSTS IN PARTNERSHIPS pp. 179-200

Jc Fellingham and Ra Young

DYNAMIC ANALYSIS OF INVENTORY ACCOUNTING CHOICE pp. 201-226

Fw Lindahl

VOLUNTARY DISCLOSURE CREDIBILITY AND SECURITIES PRICES - EVIDENCE FROM MANAGEMENT EARNINGS FORECASTS, 1969-73 pp. 227-245

G Pownall and G Waymire

AN EMPIRICAL-INVESTIGATION OF THE STRUCTURE OF ACCOUNTING RESEARCH pp. 246-262

R Bricker

THE IMPACT OF ANALYTICAL REVIEW RESULTS, INTERNAL CONTROL RELIABILITY, AND EXPERIENCE ON AUDITORS USE OF ANALYTICAL REVIEW pp. 263-276

J Cohen and T Kida

INVENTORY ACCOUNTING SWITCH AND UNCERTAINTY pp. 277-296

Cwj Lee and Cr Petruzzi

USE OF ACCOUNTING PRODUCT-COSTING SYSTEMS IN MAKING PRODUCTION DECISIONS pp. 297-312

Mj Turner and Rw Hilton

A NOTE ON EQUILIBRIUM WARRANT PRICING-MODELS AND ACCOUNTING FOR EXECUTIVE STOCK-OPTIONS pp. 313-315

D Galai

THE ROLE OF NEGATIVE NUMBERS IN THE DEVELOPMENT OF DOUBLE ENTRY BOOKKEEPING - A COMMENT pp. 316-318

Me Scorgie

1989, volume 27, articles 1

AN EXPERIMENT TESTING THE BEHAVIORAL EQUIVALENCE OF STRATEGICALLY EQUIVALENT EMPLOYMENT CONTRACTS pp. 1-20

S Baiman and Bl Lewis

SENSITIVITY, PRECISION, AND LINEAR AGGREGATION OF SIGNALS FOR PERFORMANCE EVALUATION pp. 21-39

Rd Banker and Sm Datar

HIERARCHICAL STRUCTURE AND RESPONSIBILITY ACCOUNTING pp. 40-58

Js Demski and David Sappington

ESCALATION ERRORS AND THE SUNK COST EFFECT - AN EXPLANATION BASED ON REPUTATION AND INFORMATION ASYMMETRIES pp. 59-77

C Kanodia, R Bushman and John Dickhaut

AUDITOR REPORTING DECISIONS INVOLVING ACCOUNTING PRINCIPLE CHANGES - SOME EVIDENCE ON MATERIALITY THRESHOLDS pp. 78-96

G Chewning, K Pany and S Wheeler

USING SHRINKAGE ESTIMATORS TO IMPROVE UPON TIME-SERIES MODEL PROXIES FOR THE SECURITY MARKETS EXPECTATION OF EARNINGS pp. 97-115

Wr Landsman and A Damodaran

RELATIONSHIP BETWEEN DIFFERENTIAL AMOUNTS OF PRIOR INFORMATION AND SECURITY RETURN VARIABILITY pp. 116-134

Gj Lobo and Aaw Mahmoud

EXACT DISTRIBUTIONS OF BAYESIAN COX-SNELL BOUNDS IN AUDITING pp. 135-144

Jja Moors and Mjbt Janssens

THE POWER OF BEAVER U AGAINST A VARIANCE INCREASE IN MARKET MODEL RESIDUALS pp. 145-155

K Rohrbach and R Chandra

1989, volume 27

POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM pp. 1-36

Vl Bernard and Jk Thomas

CURRENT STUDIES ON THE INFORMATION-CONTENT OF ACCOUNTING EARNINGS - PREFACE pp. U1-U1

N Dopuch and K Schipper

POST-EARNINGS-ANNOUNCEMENT DRIFT - DELAYED PRICE RESPONSE OR RISK PREMIUM - DISCUSSION pp. 37-48

Ml Marais

THE MULTIPERIOD INFORMATION-CONTENT OF ACCOUNTING EARNINGS - CONFIRMATIONS AND CONTRADICTIONS OF PREVIOUS EARNINGS REPORTS pp. 49-79

Rn Freeman and S Tse

THE MULTIPERIOD INFORMATION-CONTENT OF ACCOUNTING EARNINGS - CONFIRMATION AND CONTRADICTIONS OF PREVIOUS EARNINGS REPORTS - DISCUSSION pp. 80-84

Wr Landsman

VOLUNTARY DISCLOSURE CHOICE AND EARNINGS INFORMATION-TRANSFER pp. 85-105

G Pownall and G Waymire

VOLUNTARY DISCLOSURE CHOICE AND EARNINGS INFORMATION-TRANSFER - DISCUSSION pp. 106-110

Dietrich, Jr

ACCOUNTING MEASUREMENT, PRICE EARNINGS RATIO, AND THE INFORMATION-CONTENT OF SECURITY PRICES pp. 111-144

Ja Ou and Sh Penman

ACCOUNTING MEASUREMENT, PRICE EARNINGS RATIOS, AND THE INFORMATION-CONTENT OF SECURITY PRICES - DISCUSSION pp. 145-152

Df Larcker

ON THE USEFULNESS OF EARNINGS AND EARNINGS RESEARCH - LESSONS AND DIRECTIONS FROM 2 DECADES OF EMPIRICAL-RESEARCH pp. 153-192

B Lev

ON THE USEFULNESS OF EARNINGS AND EARNINGS RESEARCH - LESSONS AND DIRECTIONS FROM 2 DECADES OF EMPIRICAL-RESEARCH - DISCUSSION pp. 193-201

Jm Patell

BALL AND BROWN [1968] pp. 202-217

P Brown

1988, volume 26, articles 2

ANALYST FORECAST ERRORS AND STOCK-PRICE BEHAVIOR NEAR THE EARNINGS ANNOUNCEMENT DATES OF LIFO ADOPTERS pp. 169-194

Gc Biddle and We Ricks

EARNINGS MANAGEMENT IN AN OVERLAPPING GENERATIONS MODEL pp. 195-235

Ra Dye

LIFO ABANDONMENT pp. 236-272

Wb Johnson and Ds Dhaliwal

EARNINGS EXPECTATIONS AND CAPITAL RESTRUCTURING - THE CASE OF EQUITY-FOR-DEBT SWAPS pp. 273-299

T Lys and K Sivaramakrishnan

AN APPROACH TO TRANSFER PRICING UNDER UNCERTAINTY pp. 300-314

J Ronen and Kr Balachandran

FREQUENCY JUDGMENTS IN AN AUDITING-RELATED TASK pp. 315-330

Jl Butt

EVIDENCE ON INCOME MEASUREMENT PROPERTIES OF ASR NO-190 AND SFAS NO-33 DATA pp. 331-352

Im Haw and S Lustgarten

OPEN INTEREST IN STOCK-OPTIONS AROUND QUARTERLY EARNINGS ANNOUNCEMENTS pp. 353-372

Barry Schachter

1988, volume 26, articles 1

INFORMATION VALUE AND INVESTOR WEALTH - THE CASE OF EARNINGS ANNOUNCEMENTS pp. 1-27

Wm Cready

EVIDENCE ON THE CHOICE OF INVENTORY ACCOUNTING METHODS - LIFO VERSUS FIFO pp. 28-59

N Dopuch and M Pincus

MEASURING THE IMPACT OF THE SAFE HARBOR LEASE LAW ON SECURITY PRICES pp. 60-81

Wh Shaw

THE EFFECT OF SEQUENTIAL INFORMATION RELEASES ON THE VARIANCE OF PRICE CHANGES IN AN INTERTEMPORAL MULTI-ASSET MARKET pp. 82-106

Rw Holthausen and Re Verrecchia

PRICE-SIGNAL RELATIONS IN THE PRESENCE OF CORRELATED PUBLIC AND PRIVATE INFORMATION pp. 107-118

Rj Lundholm

AN EMPIRICAL-COMPARISON OF PROBIT AND OLS REGRESSION HYPOTHESIS TESTS pp. 119-133

E Noreen

AN INVESTIGATION OF SECURITIES-AND-EXCHANGE-COMMISSION REGULATION OF AUDITOR CHANGE DISCLOSURES - THE CASE OF ACCOUNTING SERIES RELEASE NO 165 pp. 134-145

Db Smith

DISCLOSURE WHEN THE MARKET IS UNSURE OF INFORMATION ENDOWMENT OF MANAGERS pp. 146-153

Wo Jung and Yk Kwon

NONCONTROLLABLE COSTS AND OPTIMAL PERFORMANCE-MEASUREMENT pp. 154-168

Y Suh

1987, volume 25, articles 2

FAILURE OF STOCK-PRICES TO DISCIPLINE MANAGERS IN A RATIONAL-EXPECTATIONS ECONOMY pp. 177-195

Ah Amershi and Shyam Sunder

INTRAINDUSTRY INFORMATION TRANSFERS ASSOCIATED WITH MANAGEMENT FORECASTS OF EARNINGS pp. 196-216

Sp Baginski

OPTIMAL-CONTRACTS WITH A UTILITY-MAXIMIZING AUDITOR pp. 217-244

S Baiman, Jh Evans and J Noel

ATTRIBUTES OF NEWS ABOUT FIRMS - AN ANALYSIS OF FIRM-SPECIFIC NEWS REPORTED IN THE WALL STREET JOURNAL INDEX pp. 245-274

Rb Thompson, C Olsen and Dietrich, Jr

AN EMPIRICAL-ANALYSIS OF AUDIT DELAY pp. 275-292

Rh Ashton, Jj Willingham and Rk Elliott

AN EMPIRICAL-INVESTIGATION OF THE MARKET FOR AUDIT SERVICES IN THE PUBLIC-SECTOR pp. 293-305

Wr Baber, Eh Brooks and We Ricks

NEW EVIDENCE ON LIFO ADOPTIONS - THE EFFECTS OF MORE PRECISE EVENT DATES pp. 306-316

Fl Stevenson

A FINANCING EXPLANATION FOR OVERFUNDED PENSION PLAN TERMINATIONS pp. 317-326

M Stone

THE IMPACT OF NEW PENSION DISCLOSURE RULES ON PERCEPTIONS OF DEBT pp. 327-330

Rm Harper, Wg Mister and Strawser, Jr

1987, volume 25, articles 1

CROSS-SECTIONAL DEPENDENCE AND PROBLEMS IN INFERENCE IN MARKET-BASED ACCOUNTING RESEARCH pp. 1-48

Vl Bernard

AN INFORMATION INTERPRETATION OF FINANCIAL ANALYST SUPERIORITY IN FORECASTING EARNINGS pp. 49-67

Ld Brown, Gd Richardson and Sj Schwager

DELEGATED EXPERTISE pp. 68-89

Js Demski and David Sappington

UNSYSTEMATIC SECURITY PRICE MOVEMENTS, MANAGEMENT EARNINGS FORECASTS, AND REVISIONS IN CONSENSUS ANALYST EARNINGS FORECASTS pp. 90-110

R Jennings

A THEORY OF AUDIT PARTNERSHIPS - AUDIT FIRM SIZE AND FEES pp. 111-126

Bv Balachandran and Rts Ramakrishnan

A 5-STATE FINANCIAL DISTRESS PREDICTION MODEL pp. 127-138

Ahl Lau

THE PREDICTION PERFORMANCE OF A STRUCTURAL MODEL OF ACCOUNTING NUMBERS pp. 139-160

Jj Wild

SELECTING EXPERIMENTAL AND COMPARISON SAMPLES FOR USE IN STUDIES OF AUDITOR REPORTING DECISIONS pp. 161-167

Je Wilkerson

MARKET IMPLICATIONS OF PREDISCLOSURE INFORMATION - SIZE AND EXCHANGE EFFECTS pp. 168-176

Rk Atiase

1987, volume 25

CENTRALIZATION VERSUS DELEGATION AND THE VALUE OF COMMUNICATION pp. 1-21

Nd Melumad and S Reichelstein

COLLUSION AND NONCONTROLLABLE COST ALLOCATION pp. 22-50

Ys Suh

MANAGEMENT COMPENSATION CONTRACTS AND MERGER-INDUCED ABNORMAL RETURNS pp. 51-84

H Tehranian, Ng Travlos and Jf Waegelein

AN ANALYSIS OF THE USE OF ACCOUNTING AND MARKET MEASURES OF PERFORMANCE IN EXECUTIVE-COMPENSATION CONTRACTS pp. 85-129

Ra Lambert and Df Larcker

SIGNALING AND MONITORING IN PUBLIC-SECTOR ACCOUNTING pp. 130-164

Jh Evans and Jm Patton

OPERATING DECISIONS AND THE DISCLOSURE OF MANAGEMENT ACCOUNTING INFORMATION pp. 165-193

Wn Lanen and Re Verrecchia