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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2008, volume 46, articles 5

Editorial Note: The 40th Anniversary of Ball and Brown [1968] pp. 973-973

Philip G. Berger, Merle Erickson, Richard Leftwich, Douglas J. Skinner and Abbie Smith

How Much New Information Is There in Earnings? pp. 975-1016

Ray Ball and Lakshmanan Shivakumar

Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46 pp. 1017-1055

Daniel A. Bens and Steven J. Monahan

Investor Sentiment and Corporate Disclosure pp. 1057-1083

Nittai K. Bergman and Sugata Roychowdhury

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences pp. 1085-1142

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi

Corporate Governance and Agency Conflicts pp. 1143-1181

Aiyesha Dey

Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting pp. 1183-1207

Richard C. Hatfield, Christopher P. Agoglia and Maria H. Sanchez

On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems pp. 1209-1240

Thomas Hemmer and Eva Labro

Can Audit Partners Predict Subordinates' Ability to Detect Errors? pp. 1241-1264

William F. Messier, Jr., Vincent Owhoso and Carter Rakovski

Disclosure Quality and Management Trading Incentives pp. 1265-1296

Jonathan L. Rogers

On the Value Relevance of Asymmetric Financial Reporting Policies pp. 1297-1321

Jeroen Suijs

2008, volume 46, articles 4

Audit Labor Usage and Fees under Business Risk Auditing pp. 729-760

Timothy B. Bell, Rajib Doogar and Ira Solomon

Competitive Pricing in Markets with Different Overhead Costs: Concealment or Leakage of Cost Information? pp. 761-784

Eddy Cardinaels, Filip Roodhooft, Luk Warlop and Gustaaf van Herck

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency pp. 785-807

Pingyang Gao

Earnings Volatility, Cash Flow Volatility, and Informed Trading pp. 809-851

Sudarshan Jayaraman

The Effect of Regulation FD on Transient Institutional Investors' Trading Behavior pp. 853-883

Bin Ke, Kathy R. Petroni and Yong Yu

Positive and Negative Information Transfers from Management Forecasts pp. 885-908

Yongtae Kim, Michael Lacina and Myung Seok Park

Overreaction to Intra‐industry Information Transfers? pp. 909-940

Jacob Thomas and Frank Zhang

Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG pp. 941-972

Joseph Weber, Michael Willenborg and Jieying Zhang

2008, volume 46, articles 3

International Accounting Standards and Accounting Quality pp. 467-498

Mary E. Barth, Wayne R. Landsman and Mark H. Lang

Do Family Firms Provide More or Less Voluntary Disclosure? pp. 499-536

Shuping Chen, Xia Chen and Qiang Cheng

The Persistence and Pricing of the Cash Component of Earnings pp. 537-566

Patricia M. Dechow, Scott A. Richardson and Richard G. Sloan

Intertemporal Dynamics of Corporate Voluntary Disclosures pp. 567-589

Eti Einhorn and Amir Ziv

Managerial Empire Building and Firm Disclosure pp. 591-626

Ole‐kristian Hope and Wayne B. Thomas

Evidence of Management Discrimination Among Analysts during Earnings Conference Calls pp. 627-659

William J. Mayew

Implications of Transaction Costs for the Post–Earnings Announcement Drift pp. 661-696

Jeffrey Ng, Tjomme O. Rusticus and Rodrigo S. Verdi

Regulation Fair Disclosure and the Cost of Adverse Selection pp. 697-728

Baljit Sidhu, Tom Smith, Robert E. Whaley and Richard H. Willis

2008, volume 46, articles 2

The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure pp. 247-287

Ryan Ball, Robert M. Bushman and Florin P. Vasvari

Discussion of The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure pp. 289-295

Anne Beatty

Nonfinancial Performance Measures and Promotion‐Based Incentives pp. 297-332

Dennis Campbell

Discussion of Nonfinancial Performance Measures and Promotion‐Based Incentives pp. 333-340

Michael Gibbs

Measuring and Motivating Quantity, Creativity, or Both pp. 341-373

Steven J. Kachelmeier, Bernhard E. Reichert and Michael G. Williamson

Discussion of Measuring and Motivating Quantity, Creativity, or Both pp. 375-382

Geoffrey B. Sprinkle

Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings pp. 383-425

Joseph D. Piotroski and Suraj Srinivasan

Discussion of Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings pp. 427-433

Mark H. Lang

Marking‐to‐Market: Panacea or Pandora's Box? pp. 435-460

Guillaume Plantin, Haresh Sapra and Hyun Song Shin

Discussion of Marking‐to‐Market: Panacea or Pandora's Box? pp. 461-466

Thomas Hemmer

2008, volume 46, articles 1

Do Mutual Funds Profit from the Accruals Anomaly? pp. 1-26

Ashiq Ali, Xuanjuan Chen, Tong Yao and Tong Yu

A Reexamination of the Tradeoff between the Future Benefit and Riskiness of R&D Increases pp. 27-52

Allan Eberhart, William Maxwell and Akhtar Siddique

Voluntary Disclosure, Earnings Quality, and Cost of Capital pp. 53-99

Jennifer Francis, Dhananjay Nanda and Per Olsson

Managerial Ownership and Accounting Conservatism pp. 101-135

Ryan Lafond and Sugata Roychowdhury

Board Independence and CEO Turnover pp. 137-171

Volker Laux

Retracted: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts pp. 173-198

Robert Libby, James E. Hunton, Hun‐tong Tan and Nicholas Seybert

Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization pp. 199-246

Chee‐yeow Lim and Hun‐tong Tan

2007, volume 45, articles 5

Financial Reporting and Supplemental Voluntary Disclosures pp. 885-913

Mark Bagnoli and Susan G. Watts

Resource Allocation Auctions within Firms pp. 915-946

Stanley Baiman, Paul Fischer, Madhav V. Rajan and Richard Saouma

To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games? pp. 947-981

Lawrence D. Brown and Arianna Spina Pinello

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts pp. 983-1015

Peter D. Easton and Gregory A. Sommers

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management pp. 1017-1053

Paul Hribar and D. Craig Nichols

An Analysis of Insiders' Use of Prepaid Variable Forward Transactions pp. 1055-1079

Alan D. Jagolinzer, Steven R. Matsunaga and P. Eric Yeung

Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares pp. 1081-1114

Arthur Kraft, Andrew Leone and Charles E. Wasley

2007, volume 45, articles 4

Assessing the Performance of Business Unit Managers pp. 667-697

Jan Bouwens and Laurence van Lent

Accounting Standards, Implementation Guidance, and Example‐Based Reasoning pp. 699-730

Shana Clor‐proell and Mark W. Nelson

The Allocational Effects of the Precision of Accounting Estimates pp. 731-769

Ronald A. Dye and Sri S. Sridhar

The Credibility of Voluntary Disclosure and Insider Stock Transactions pp. 771-810

Feng Gu and John Q. Li

How Disaggregation Enhances the Credibility of Management Earnings Forecasts pp. 811-837

D. Eric Hirst, Lisa Koonce and Shankar Venkataraman

Performance Evaluations and Efficient Sorting pp. 839-882

Korok Ray

2007, volume 45, articles 3

Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions pp. 481-513

Sarah E. Bonner, Artur Hugon and Beverly R. Walther

Performance Measure Congruity and the Balanced Scorecard pp. 515-539

Jörg Budde

On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management pp. 541-565

Qi Chen, Thomas Hemmer and Yun Zhang

Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts pp. 567-606

Yonca Ertimur, Jayanthi Sunder and Shyam V. Sunder

Directional Preferences, Information Processing, and Investors' Forecasts of Earnings pp. 607-628

Jeffrey Hales

What Makes a Stock Risky? Evidence from Sell‐Side Analysts' Risk Ratings pp. 629-665

Daphne Lui, Stanimir Markov and Ane Tamayo

2007, volume 45, articles 2

Market Transparency and the Accounting Regime pp. 229-256

Alexander Bleck and Xuewen Liu

Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges pp. 257-276

Frank Gigler, Chandra Kanodia and Raghu Venugopalan

Discussion of Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges and Market Transparency and the Accounting Regime pp. 277-287

Hyun Song Shin

Which Institutional Investors Trade Based on Private Information About Earnings and Returns? pp. 289-321

Brian J. Bushee and Theodore H. Goodman

Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns? pp. 323-331

Qi Chen

IPO Failure Risk pp. 333-371

Elizabeth Demers and Philip Joos

Discussion of IPO Failure Risk pp. 373-384

Peter Wysocki

Accounting Information, Disclosure, and the Cost of Capital pp. 385-420

Richard Lambert, Christian Leuz and Robert E. Verrecchia

Discussion of Accounting Information, Disclosure, and the Cost of Capital pp. 421-426

Raffi J. Indjejikian

The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage pp. 427-467

Stephen H. Penman, Scott A. Richardson and İrem Tuna

Discussion of The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage pp. 469-479

Joseph D. Piotroski

2007, volume 45, articles 1

Does the Pricing of Financial Reporting Quality Change Around Dividend Changes? pp. 1-40

Shuping Chen, Terry Shevlin and Yen H. Tong

Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards pp. 41-70

Vicentiu M. Covrig, Mark L. Defond and Mingyi Hung

Wealth Transfer Effects of Analysts' Misleading Behavior pp. 71-110

Gus de Franco, Hai Lu and Florin P. Vasvari

Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings pp. 111-153

Andrew Leone, Steve Rock and Michael Willenborg

Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency pp. 155-197

Pierre Jinghong Liang and Xiaoyan Wen

Understanding Stock Price Volatility: The Role of Earnings pp. 199-228

Gil Sadka