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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2011, volume 49, articles 5

Manager‐Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers pp. 1123-1162

Francois Brochet, Lucile Faurel and Sarah McVay

Conference Presentations and the Disclosure Milieu pp. 1163-1192

Brian J. Bushee, Michael J. Jung and Gregory S. Miller

It's Showtime: Do Managers Report Better News Before Annual Shareholder Meetings? pp. 1193-1221

Valentin Dimitrov and Prem C. Jain

The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases pp. 1223-1247

Shujun Ding and Philip Beaulieu

Corporate Governance and the Information Content of Insider Trades pp. 1249-1274

Alan D. Jagolinzer, David F. Larcker and Daniel J. Taylor

Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through pp. 1275-1306

Tamara A. Lambert and Christopher P. Agoglia

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions pp. 1307-1357

Hongping Tan, Shiheng Wang and Michael Welker

2011, volume 49, articles 4

Do Firms Use Time‐Vested Stock‐Based Pay to Keep Research and Development Investments Secret? pp. 861-894

David H. Erkens

The Benefits of Financial Statement Comparability pp. 895-931

Gus de Franco, S.P. Kothari and Rodrigo S. Verdi

The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms pp. 933-968

Yu Gao

What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks? pp. 969-1000

Boris Groysberg, Paul M. Healy and David A. Maber

Institutional Drivers of Reporting Decisions in Nonprofit Hospitals pp. 1001-1039

Ranjani Krishnan and Michelle H. Yetman

Conditional Earnings Conservatism and Corporate Refocusing Activities pp. 1041-1082

Chun Yu Mak, Norman Strong and Martin Walker

Information Risk and Fair Values: An Examination of Equity Betas pp. 1083-1122

Edward J. Riedl and George Serafeim

2011, volume 49, articles 3

Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds pp. 595-632

Ashiq Ali, Kelsey D. Wei and Yibin Zhou

Do Bank‐Affiliated Analysts Benefit from Lending Relationships? pp. 633-675

Ting Chen and Xiumin Martin

Serial Correlation in Management Earnings Forecast Errors pp. 677-720

Guojin Gong, Laura Y. Li and Jeff J. Wang

Earnings Quality Based on Corporate Investment Decisions pp. 721-752

Feng Li

Norms, Conformity, and Controls pp. 753-790

William B. Tayler and Robert J. Bloomfield

Tax Expense Momentum pp. 791-821

Jacob Thomas and Frank X. Zhang

The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008 pp. 823-860

Dushyantkumar Vyas

2011, volume 49, articles 2

Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications pp. 309-346

Stephen V. Brown and Jennifer Wu Tucker

Discussion of Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications pp. 347-357

Darren T. Roulstone

Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior pp. 359-401

Foong Soon Cheong and Jacob Thomas

Discussion of Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior pp. 403-412

Ryan T. Ball

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies pp. 413-448

William R. Kinney, Jr. and Marcy L. Shepardson

Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies pp. 449-456

E. McVAY Sarah

The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms pp. 457-506

Michael Minnis

Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms pp. 507-528

Gavin Cassar

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting pp. 529-571

George Serafeim

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting pp. 573-594

Luzi Hail

2011, volume 49, articles 1

When Does Information Asymmetry Affect the Cost of Capital? pp. 1-40

Christopher S. Armstrong, John E. Core, Daniel J. Taylor and Robert E. Verrecchia

Disagreement and the Cost of Capital pp. 41-68

Robert Bloomfield and Paul E. Fischer

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment pp. 69-96

Donal Byard, Ying Li and Yong Yu

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports pp. 97-136

Anna Costello and Regina Wittenberg‐moerman*

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions pp. 137-185

John R. Graham, Michelle Hanlon and Terry Shevlin

Accruals and the Conditional Equity Premium pp. 187-221

Hui Guo and Xiaowen Jiang

Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments pp. 223-255

Jeffrey Hales, Xi (jason) Kuang and Shankar Venkataraman

Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe pp. 257-307

Shiheng Wang and Michael Welker

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