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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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

2006, volume 44, articles 5

Insider Trading and Voluntary Disclosures pp. 815-848

Qiang Cheng and Kin Lo

The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises pp. 849-887

Jeffrey T. Doyle, Russell J. Lundholm and Mark T. Soliman

Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure pp. 889-929

Omrane Guedhami and Jeffrey A. Pittman

Auditors' Response to Political Connections and Cronyism in Malaysia pp. 931-963

Ferdinand Gul

The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival pp. 965-999

Bin Ke and Yong Yu

The Press as a Watchdog for Accounting Fraud pp. 1001-1033

Gregory S. Miller

2006, volume 44, articles 4

Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information pp. 657-689

Shuping Chen and Dawn A. Matsumoto

Taxes, Leverage, and the Cost of Equity Capital pp. 691-723

Dan Dhaliwal, Shane Heitzman and Oliver Zhen Li

Predictability in Financial Analyst Forecast Errors: Learning or Irrationality? pp. 725-761

Stanimir Markov and Ane Tamayo

Conservatism and Cross‐Sectional Variation in the Post–Earnings Announcement Drift pp. 763-789

Ganapathi Narayanamoorthy

Redacted Disclosure pp. 791-814

Robert E. Verrecchia and Joseph Weber

2006, volume 44, articles 3

Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges pp. 437-483

Carol Ann Frost, Elizabeth A. Gordon and Andrew F. Hayes

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? pp. 485-531

Luzi Hail and Christian Leuz

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information pp. 533-560

Robert Libby, Mark W. Nelson and James E. Hunton

Does Opinion Shopping Impair Auditor Independence and Audit Quality? pp. 561-583

Tong Lu

Subjective Performance Indicators and Discretionary Bonus Pools pp. 585-618

Madhav V. Rajan and Stefan Reichelstein

Founding Family Ownership and Earnings Quality pp. 619-656

Dechun Wang

2006, volume 44, articles 2

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition pp. 207-242

Ray Ball and Lakshmanan Shivakumar

Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition pp. 243-255

Wayne Guay

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments pp. 257-288

Anne Beatty and Joseph Weber

Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments pp. 289-296

Daniel A. Bens

An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components pp. 297-339

Arthur Kraft, Andrew J. Leone and Charles Wasley

Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components pp. 341-350

John E. Core

Disclosure Risk and Price Drift pp. 351-379

Hyun Song Shin

Discussion of Disclosure Risk and Price Drift pp. 381-388

Chandra Kanodia

Why Do Managers Voluntarily Issue Cash Flow Forecasts? pp. 389-429

Charles E. Wasley and Joanna Shuang Wu

Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts? pp. 431-436

Steven J. Monahan

2006, volume 44, articles 1

External and Internal Pricing in Multidivisional Firms pp. 1-28

Tim Baldenius and Stefan Reichelstein

Effects of Multiple Clients on the Reliability of Audit Reports pp. 29-51

Anne Beyer and Sri S. Sridhar

An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings pp. 53-83

Robert Bushman, Ellen Engel and Abbie Smith

Volume, Opinion Divergence, and Returns: A Study of Post–Earnings Announcement Drift pp. 85-112

Jon A. Garfinkel and Jonathan Sokobin

Is There a Link between Executive Equity Incentives and Accounting Fraud? pp. 113-143

Merle Erickson, Michelle Hanlon and Edward L. Maydew

Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm pp. 145-176

Pierre Jinghong Liang and Xiao‐jun Zhang

Comparing the Post–Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts pp. 177-205

Joshua Livnat and Richard R. Mendenhall