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 (). Access Statistics for this journal.
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Volume 79, issue 2, 2025
- The value of lending to bellwether firms by institutional investors

- Wayne R. Landsman, F. Dimas Peña-Romera and Zhao, Jianxin (Donny)
- Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India

- Prasanna Tantri and Nitin Vishen
- Preference dynamics and risk-taking incentives

- Xiao Cen, Nan Li, Chao Tang and Juanting Wang
- New accounting standards and the performance of quantitative investors

- Travis Dyer, Nicholas Guest and Elisha Yu
- Client restatement announcement, audit office human capital investment, and audit quality improvements

- Daniel Aobdia, Xuejiao Liu, Ke Na and Hong Wu
- Creditor protection and government procurement contracting

- Xiao Liu, Zhiming Ma and Lufei Ruan
- Contract contingencies and uncertainty: Evidence from product market contracts

- Kai Wai Hui, Jun Oh, Guoman She and P. Eric Yeung
- Global evidence on profit shifting within firms and across time

- Fotis Delis, Manthos D. Delis, Luc Laeven and Steven Ongena
- Board risk oversight and environmental and social performance

- Hami Amiraslani, Carolyn Deller, Christopher D. Ittner and Thomas Keusch
- Generalist managers and firm innovation worldwide: The role of innovation-specific institutions

- Yue Rio Wu, Sterling Huang, Albert Tsang and Kun Tracy Wang
- Sell-by-plan mandate and opportunistic insider selling: Evidence from China

- Pengfei Ye, Qingsheng Zeng and Cheng Zhang
- Do personal income taxes affect corporate tax-motivated profit shifting?

- Antonio De Vito, Lisa Hillmann, Martin Jacob and Robert Vossebürger
- Sell-side analysts’ assessment of ESG risk

- Min Park, Aaron Yoon and Tzachi Zach
- The future performance implications of Non-GAAP firms’ investments

- Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson and Melissa F. Lewis-Western
- Tax havens and reputational costs

- Adrienne DePaul, Frank Murphy and Mary E. Vernon
- The role of accounting information in an era of fake news

- Betty Liu and Austin Moss
- Comply-or-explain regulation and investor protection

- Thomas Bourveau, Xingchao Gao, Rongchen Li and Frank S. Zhou
- FOMC news and segmented markets

- Benjamin Golez, Peter Kelly and Ben Matthies
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
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