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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2010, volume 48, articles 5

Price Discovery and Dissemination of Private Information by Loan Syndicate Participants pp. 921-972

Robert M. Bushman, Abbie J. Smith and Regina Wittenberg‐moerman

Association Between Borrower and Lender State Ownership and Accounting Conservatism pp. 973-1014

Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang

CEO Turnover and Retention Light: Retaining Former CEOs on the Board pp. 1015-1047

John Harry Evans, Nandu J. Nagarajan and Jason D. Schloetzer

The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach pp. 1049-1102

Feng Li

Negotiated Measurement Rules in Debt Contracts pp. 1103-1144

Ningzhong Li

2010, volume 48, articles 4

The Influence of Institutional Constraints on Outsourcing pp. 767-794

Ramji Balakrishnan, Leslie Eldenburg, Ranjani Krishnan and Naomi Soderstrom

The Regulation of Public Company Auditing: Evidence from the Transition to AS5 pp. 795-814

Rajib Doogar, Padmakumar Sivadasan and Ira Solomon

Predicting Stock Market Returns with Aggregate Discretionary Accruals pp. 815-858

Qiang Kang, Qiao Liu and Rong Qi

Earnings Trend and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use pp. 859-884

Lisa Koonce and Marlys Gascho Lipe

Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods pp. 885-920

Xue Wang

2010, volume 48, articles 3

Disclosure “Bunching” pp. 489-530

Ronald A. Dye

Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls pp. 531-563

Stephan Hollander, Maarten Pronk and Erik Roelofsen

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management pp. 565-601

Scott B. Jackson and Xiaotao (kelvin) Liu

Voluntary Disclosures and Analyst Feedback pp. 603-646

Nisan Langberg and K. Sivaramakrishnan

National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality pp. 647-686

Kenneth J. Reichelt and Dechun Wang

Evidence Complexity and Information Search in the Decision to Restate Prior‐Period Financial Statements pp. 687-724

David N. Ricchiute

The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases pp. 725-765

Sarah L. C. Zechman

2010, volume 48, articles 2

Chief Executive Officer Equity Incentives and Accounting Irregularities pp. 225-271

Christopher S. Armstrong, Alan D. Jagolinzer and David F. Larcker

Discussion of Chief Executive Officer Equity Incentives and Accounting Irregularities pp. 273-287

John E. Core

Aggregate Market Reaction to Earnings Announcements pp. 289-334

William M. Cready and Umit Gurun

Discussion of Aggregate Market Reaction to Earnings Announcements pp. 335-342

Lakshmanan Shivakumar

Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base pp. 343-381

W. Brooke Elliott, Susan D. Krische and Mark E. Peecher

Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base pp. 383-391

Haresh Sapra

Self‐Selection and the Forecasting Abilities of Female Equity Analysts pp. 393-435

Alok Kumar

Discussion of Self‐Selection and the Forecasting Abilities of Female Equity Analysts pp. 437-443

Paola Sapienza

Elections and Discretionary Accruals: Evidence from 2004 pp. 445-475

Karthik Ramanna and Sugata Roychowdhury

Discussion of Elections and Discretionary Accruals: Evidence from 2004 pp. 477-487

Wayne Guay

2010, volume 48, articles 1

The Role of the Business Press as an Information Intermediary pp. 1-19

Brian J. Bushee, John E. Core, Wayne Guay and Sophia J.W. Hamm

Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve pp. 21-49

Martin Grace and J. Tyler Leverty

Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity pp. 51-80

Jeffrey Hales and Michael G. Williamson

Investors' Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form pp. 81-104

Jun Han and Hun‐tong Tan

Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag? pp. 105-136

Edmund Keung, Zhi‐xing Lin and Michael Shih

Debt Covenants and Accounting Conservatism pp. 137-176

Valeri V. Nikolaev

The q‐Theory Approach to Understanding the Accrual Anomaly pp. 177-223

Jin (ginger) Wu, Lu Zhang and X. Frank Zhang

2009, volume 47, articles 5

Aggregate Earnings and Asset Prices pp. 1097-1133

Ray Ball, Gil Sadka and Ronnie Sadka

Using Nonfinancial Measures to Assess Fraud Risk pp. 1135-1166

Joseph F. Brazel, Keith L. Jones and Mark F. Zimbelman

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting pp. 1167-1199

Hans B. Christensen, Edward Lee and Martin Walker

The Informational Role of Bond Analysts pp. 1201-1248

Gus de Franco, Florin P. Vasvari and Regina Wittenberg‐moerman

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions pp. 1249-1281

Cindy Durtschi and Peter Easton

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates pp. 1283-1316

Scott D. Dyreng and Bradley P. Lindsey

Measuring Investors' Opinion Divergence pp. 1317-1348

Jon A. Garfinkel

2009, volume 47, articles 4

On the Structure of Analyst Research Portfolios and Forecast Accuracy pp. 867-909

Omesh Kini, Shehzad Mian, Michael Rebello and Anand Venkateswaran

Delegation to Encourage Communication of Problems pp. 911-942

D. Paul Newman and Kirill E. Novoselov

Does Corporate Transparency Contribute to Efficient Resource Allocation? pp. 943-989

Jere R. Francis, Shawn Huang, Inder K. Khurana and Raynolde Pereira

The Incentive Value of Inventory and Cross‐training in Modern Manufacturing pp. 991-1025

Venky Nagar, Madhav V. Rajan and Richard Saouma

Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004 pp. 1027-1059

Jennifer Blouin and Linda Krull

CFO Fiduciary Responsibilities and Annual Bonus Incentives pp. 1061-1093

Raffi Indjejikian and Michal Matějka

2009, volume 47, articles 3

Incentive Contracting and Value Relevance of Earnings and Cash Flows pp. 647-678

Rajiv D. Banker, Rong Huang and Ramachandran Natarajan

Corporate Investments: Learning from Restatements pp. 679-720

Artyom Durnev and Claudine Mangen

Initial Evidence on the Role of Accounting Earnings in the Bond Market pp. 721-766

Peter D. Easton, Steven J. Monahan and Florin P. Vasvari

Accounting Conservatism and the Efficiency of Debt Contracts pp. 767-797

Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan

The Predictive Content of Aggregate Analyst Recommendations pp. 799-821

John S. Howe, Emre Unlu and Xuemin (sterling) Yan

Depreciation Rules and the Relation between Marginal and Historical Cost pp. 823-865

Madhav V. Rajan and Stefan Reichelstein

2009, volume 47, articles 2

Market and Political/Regulatory Perspectives on the Recent Accounting Scandals pp. 277-323

Ray Ball

The Development of Securities Law in the United States pp. 325-347

Paul G. Mahoney

Securities Laws, Disclosure, and National Capital Markets in the Age of Financial Globalization pp. 349-390

René Stulz

The Future of Securities Regulation pp. 391-425

Luigi Zingales

The Keynote Papers and the Current Financial Crisis pp. 427-435

John C. Coates Iv

Regulation and Sarbanes‐Oxley pp. 437-445

Oliver Hart

Accounting Standards, Financial Reporting Outcomes, and Enforcement pp. 447-458

Robert W. Holthausen

Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act pp. 459-506

Feng Gao, Joanna Shuang Wu and Jerold Zimmerman

Discussion of Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act pp. 507-518

Rachel M. Hayes

A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002 pp. 519-583

Yael V. Hochberg, Paola Sapienza and Annette Vissing‐jørgensen

Discussion of A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002 pp. 585-595

G. Karolyi

Financial Globalization, Governance, and the Evolution of the Home Bias pp. 597-635

Bong‐chan Kho, René Stulz and Francis Warnock

Discussion of Financial Globalization, Governance, and the Evolution of Home Bias pp. 637-646

Gregory S. Miller

2009, volume 47, articles 1

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity pp. 1-43

Hollis Ashbaugh‐skaife, Daniel W. Collins, William R. Kinney and Ryan Lafond

Analysts' Incentives and Street Earnings pp. 45-69

Bok Baik, David B. Farber and Kathy Petroni

Event Day 0? After‐Hours Earnings Announcements pp. 71-103

Henk Berkman and Cameron Truong

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R pp. 105-146

Preeti Choudhary, Shivaram Rajgopal and Mohan Venkatachalam

Do Industry‐Level Analyses Improve Forecasts of Financial Performance? pp. 147-178

Patricia M. Fairfield, Sundaresh Ramnath and Teri Lombardi Yohn

Inco Ltd.: Market Value, Fair Value, and Management Discretion pp. 179-211

Andrew S. Hilton and Patricia C. O'Brien

The Going‐Concern Market Anomaly pp. 213-239

Asad Kausar, Richard J. Taffler and Christine Tan

Do Managers Withhold Bad News? pp. 241-276

S. P. Kothari, Susan Shu and Peter Wysocki