Journal of Accounting and Economics

1979 - 2025

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

From Elsevier
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Volume 79, issue 1, 2025

Measuring firm exposure to government agencies

Daphne M. Armstrong, Stephen Glaeser and Jeffrey L. Hoopes

Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes

Amy D. Garman and Thomas R. Kubick

Fair value accounting standards and securities litigation

Musaib Ashraf, Dain C. Donelson, John McInnis and Richard D. Mergenthaler

Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control

Qiang Cheng, An-Ping Lin and Mengjie Yang

Do sell-side analysts react too pessimistically to bad news for minority-led firms? Evidence from target price valuations

Kathy Rupar, Sean Wang and Hayoung Yoon

Executive compensation: The trend toward one-size-fits-all

Felipe Cabezon

Complexity of CEO compensation packages

Ana Albuquerque, Mary Ellen Carter, Guo, Zhe (Michael) and Luann J. Lynch

Transaction-level transparency and portfolio mimicking

Thomas C. Hagenberg

Foreign bank branch participation and U.S. syndicated loan contract design

Daniel G. Yang

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

Mark DeFond, Baolei Qi, Yi Si and Jieying Zhang

Signaling innovation: The nontax benefits of claiming R&D tax credits

Bradford F. Hepfer, Hannah W. Judd and Sarah C. Rice

Early-life experience and CEOs’ reactions to COVID-19

Hong Ru, Endong Yang and Kunru Zou

Volume 78, issue 2, 2024

Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)

William J. Mayew

Does accounting information identify bubbles for Fama? Evidence from accruals

Salman Arif and Edward Sul

Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter

Peter Demerjian

Accounting for bubbles: A discussion of Arif and Sul (2024)

Atif Ellahie

Retail investors and ESG news

Qianqian Li, Edward M. Watts and Christina Zhu

Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation

Stephen Glaeser and Mark Lang

Retail investors and ESG news: A discussion

Richard G. Sloan

Corporate managers’ perspectives on forward-looking guidance: Survey evidence

Andrew C. Call, Paul Hribar, Douglas J. Skinner and David Volant

Financial statements not required

Michael Minnis, Andrew Sutherland and Felix W. Vetter

Accounting and innovation: Paths forward for research

Mary E. Barth and Kurt H. Gee

The unicorn quest: Deriving empirical predictions from theory

Anne Beyer and Junyoung Jeong

In search of a unicorn: Dynamic agency with endogenous investment opportunities

Felix Zhiyu Feng, Robin Yifan Luo and Beatrice Michaeli

Volume 78, issue 1, 2024

Litigation risk and strategic M&A valuations

Claudia Imperatore, Gabriel Pündrich, Rodrigo S. Verdi and Benjamin P. Yost

Rank-and-file accounting employee compensation and financial reporting quality

Christopher S. Armstrong, John D. Kepler, David F. Larcker and Shawn X. Shi

Fraudulent financial reporting and the consequences for employees

Jung Ho Choi and Brandon Gipper

Mandatory financial information disclosure and credit ratings

Steven Vanhaverbeke, Benjamin Balsmeier and Thorsten Doherr

Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation

Kevin Tseng and Zhong, Rong (Irene)

Institutional trading, news, and accounting anomalies

Feifei Wang, Xuemin Sterling Yan and Lingling Zheng

Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling

Jesse Gardner, Richard G. Sloan and Joon Sang Yoon

Quants and market anomalies

Justin Birru, Sinan Gokkaya, Xi Liu and Stanimir Markov

Community membership and reciprocity in lending: Evidence from informal markets

Rimmy Tomy and Regina Wittenberg-Moerman

Labor supply and M&A in the audit market

Inna Abramova

Employee responses to CEO activism

Anahit Mkrtchyan,, Jason Sandvik and Da Xu

Competence vs. Independence: Auditors' connections with members of their clients’ business community

Mark DeFond, Zengquan Li, T.J. Wong and Kaiwen Wu

Volume 77, issue 2, 2024

Learning from peers: Evidence from disclosure of consumer complaints

Yiwei Dou, Mingyi Hung, Guoman She and Lynn Linghuan Wang

Public environmental enforcement and private lender monitoring: Evidence from environmental covenants

Stacey Choy, Shushu Jiang, Scott Liao and Emma Wang

Accounting conservatism and managerial information acquisition

Christian Laux and Volker Laux

Data visualization in 10-K filings

Theodore E. Christensen, Karson E. Fronk, Joshua A. Lee and Karen K. Nelson

The SEC's September spike: Regulatory inconsistency within the fiscal year

Dain C. Donelson, Matthew Kubic and Sara Toynbee

Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling

Andrew T. Pierce

Firm-level political risk and credit markets

Mahmoud Gad, Valeri Nikolaev, Ahmed Tahoun and Laurence van Lent

The misuse of regression-based x-Scores as dependent variables

Dmitri Byzalov and Sudipta Basu

Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures

Anil Arya and Ram N.V. Ramanan

The effect of patent disclosure quality on innovation

Travis A. Dyer, Stephen Glaeser, Mark H. Lang and Caroline Sprecher

“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

Stacie O. Kelley, Christina M. Lewellen, Daniel P. Lynch and David M.P. Samuel

Disclosure paternalism

Jeremy Bertomeu

Gone with the big data: Institutional lender demand for private information

Jung Koo Kang

Accounting information and risk shifting with asymmetrically informed creditors

Tim Baldenius, Mingcherng Deng and Jing Li

Auditor industry range and audit quality

Simon Dekeyser, Xianjie He, Tusheng Xiao and Luo Zuo

Do industry-specific accounting standards matter for capital allocation decisions?

Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell and Annelies Renders

Volume 77, issue 1, 2024

Calling for transparency: Evidence from a field experiment

T.J. Wong, Gwen Yu, Shubo Zhang and Tianyu Zhang

Disclosure regulation, cost of capital, and firm values

Jinji Hao

Who really matters in corporate tax?

Andrew Belnap, Jeffrey L. Hoopes and Jaron H. Wilde

When are firms on the hot seat? An analysis of SEC investigation preferences

Eric R. Holzman, Nathan T. Marshall and Brent A. Schmidt

Advertising rivalry and discretionary disclosure

Chuchu Liang

The managerial perception of uncertainty and cost elasticity

Jason V. Chen, Itay Kama and Reuven Lehavy

Conflicts of interest in subscriber-paid credit ratings

Samuel B. Bonsall, Jacquelyn R. Gillette, Gabriel Pundrich and Eric So

Managing decision fatigue: Evidence from analysts’ earnings forecasts

Yawen Jiao

Whistleblowing bounties and informational effects

Lin Nan, Chao Tang and Gaoqing Zhang

MiFID II unbundling and sell-side analyst research

Mark Lang, Jedson Pinto and Edward Sul

The effects of non-Big 4 mergers on audit efficiency and audit market competition☆

Andrew R. Kitto

Pay for prudence

Salman Arif, John Donovan, Yadav Gopalan and Arthur Morris