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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
Bibliographic data for series maintained by Catherine Liu ().

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Volume 79, issue 2, 2025

The value of lending to bellwether firms by institutional investors Downloads
Wayne R. Landsman, F. Dimas Peña-Romera and Zhao, Jianxin (Donny)
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India Downloads
Prasanna Tantri and Nitin Vishen
Preference dynamics and risk-taking incentives Downloads
Xiao Cen, Nan Li, Chao Tang and Juanting Wang
New accounting standards and the performance of quantitative investors Downloads
Travis Dyer, Nicholas Guest and Elisha Yu
Client restatement announcement, audit office human capital investment, and audit quality improvements Downloads
Daniel Aobdia, Xuejiao Liu, Ke Na and Hong Wu
Creditor protection and government procurement contracting Downloads
Xiao Liu, Zhiming Ma and Lufei Ruan
Contract contingencies and uncertainty: Evidence from product market contracts Downloads
Kai Wai Hui, Jun Oh, Guoman She and P. Eric Yeung
Global evidence on profit shifting within firms and across time Downloads
Fotis Delis, Manthos D. Delis, Luc Laeven and Steven Ongena
Board risk oversight and environmental and social performance Downloads
Hami Amiraslani, Carolyn Deller, Christopher D. Ittner and Thomas Keusch
Generalist managers and firm innovation worldwide: The role of innovation-specific institutions Downloads
Yue Rio Wu, Sterling Huang, Albert Tsang and Kun Tracy Wang
Sell-by-plan mandate and opportunistic insider selling: Evidence from China Downloads
Pengfei Ye, Qingsheng Zeng and Cheng Zhang
Do personal income taxes affect corporate tax-motivated profit shifting? Downloads
Antonio De Vito, Lisa Hillmann, Martin Jacob and Robert Vossebürger
Sell-side analysts’ assessment of ESG risk Downloads
Min Park, Aaron Yoon and Tzachi Zach
The future performance implications of Non-GAAP firms’ investments Downloads
Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson and Melissa F. Lewis-Western
Tax havens and reputational costs Downloads
Adrienne DePaul, Frank Murphy and Mary E. Vernon
The role of accounting information in an era of fake news Downloads
Betty Liu and Austin Moss
Comply-or-explain regulation and investor protection Downloads
Thomas Bourveau, Xingchao Gao, Rongchen Li and Frank S. Zhou
FOMC news and segmented markets Downloads
Benjamin Golez, Peter Kelly and Ben Matthies

Volume 79, issue 1, 2025

Measuring firm exposure to government agencies Downloads
Daphne M. Armstrong, Stephen Glaeser and Jeffrey L. Hoopes
Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes Downloads
Amy D. Garman and Thomas R. Kubick
Fair value accounting standards and securities litigation Downloads
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 Downloads
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 Downloads
Kathy Rupar, Sean Wang and Hayoung Yoon
Executive compensation: The trend toward one-size-fits-all Downloads
Felipe Cabezon
Complexity of CEO compensation packages Downloads
Ana Albuquerque, Mary Ellen Carter, Guo, Zhe (Michael) and Luann J. Lynch
Transaction-level transparency and portfolio mimicking Downloads
Thomas C. Hagenberg
Foreign bank branch participation and U.S. syndicated loan contract design Downloads
Daniel G. Yang
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness? Downloads
Mark DeFond, Baolei Qi, Yi Si and Jieying Zhang
Signaling innovation: The nontax benefits of claiming R&D tax credits Downloads
Bradford F. Hepfer, Hannah W. Judd and Sarah C. Rice
Early-life experience and CEOs’ reactions to COVID-19 Downloads
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) Downloads
William J. Mayew
Does accounting information identify bubbles for Fama? Evidence from accruals Downloads
Salman Arif and Edward Sul
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter Downloads
Peter Demerjian
Accounting for bubbles: A discussion of Arif and Sul (2024) Downloads
Atif Ellahie
Retail investors and ESG news Downloads
Qianqian Li, Edward M. Watts and Christina Zhu
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation Downloads
Stephen Glaeser and Mark Lang
Retail investors and ESG news: A discussion Downloads
Richard G. Sloan
Corporate managers’ perspectives on forward-looking guidance: Survey evidence Downloads
Andrew C. Call, Paul Hribar, Douglas J. Skinner and David Volant
Financial statements not required Downloads
Michael Minnis, Andrew Sutherland and Felix W. Vetter
Accounting and innovation: Paths forward for research Downloads
Mary E. Barth and Kurt H. Gee
The unicorn quest: Deriving empirical predictions from theory Downloads
Anne Beyer and Junyoung Jeong
In search of a unicorn: Dynamic agency with endogenous investment opportunities Downloads
Felix Zhiyu Feng, Robin Yifan Luo and Beatrice Michaeli

Volume 78, issue 1, 2024

Litigation risk and strategic M&A valuations Downloads
Claudia Imperatore, Gabriel Pündrich, Rodrigo S. Verdi and Benjamin P. Yost
Rank-and-file accounting employee compensation and financial reporting quality Downloads
Christopher S. Armstrong, John D. Kepler, David F. Larcker and Shawn X. Shi
Fraudulent financial reporting and the consequences for employees Downloads
Jung Ho Choi and Brandon Gipper
Mandatory financial information disclosure and credit ratings Downloads
Steven Vanhaverbeke, Benjamin Balsmeier and Thorsten Doherr
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation Downloads
Kevin Tseng and Zhong, Rong (Irene)
Institutional trading, news, and accounting anomalies Downloads
Feifei Wang, Xuemin Sterling Yan and Lingling Zheng
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling Downloads
Jesse Gardner, Richard G. Sloan and Joon Sang Yoon
Quants and market anomalies Downloads
Justin Birru, Sinan Gokkaya, Xi Liu and Stanimir Markov
Community membership and reciprocity in lending: Evidence from informal markets Downloads
Rimmy Tomy and Regina Wittenberg-Moerman
Labor supply and M&A in the audit market Downloads
Inna Abramova
Employee responses to CEO activism Downloads
Anahit Mkrtchyan,, Jason Sandvik and Da Xu
Competence vs. Independence: Auditors' connections with members of their clients’ business community Downloads
Mark DeFond, Zengquan Li, T.J. Wong and Kaiwen Wu
Page updated 2025-05-06