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 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 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