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Journal of Accounting and Economics

1979 - 2023

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 75, issue 2, 2023

The effect of bond market transparency on bank loan contracting Downloads
Mahfuz Chy and Hoyoun Kyung
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks Downloads
Wayne L. Nesbitt, Edmund Outslay and Anh V. Persson
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms Downloads
Brad A. Badertscher, Jaewoo Kim, William R. Kinney and Edward Owens
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States Downloads
Mazhar Arikan, Mehmet Kara, Adi Masli and Yaoyi Xi
Do tax-based proprietary costs discourage public listing? Downloads
Benjamin P. Yost
Do Managers learn from institutional investors through direct interactions? Downloads
Rachel Xi Zhang
The economic consequences of GASB financial statement disclosure Downloads
Michael Dambra, Omri Even-Tov and James P. Naughton
Economic consequences of operating lease recognition Downloads
Ma, Mark (Shuai) and Wayne B. Thomas
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors Downloads
Jason V. Chen
Tax and tariff planning through transfer prices: The role of the head office and business unit Downloads
Saskia Kohlhase and Jacco L. Wielhouwer
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions Downloads
Yukun Liu and Xi Wu
Remote tax authority Downloads
Andrew Belnap, Anthony Welsch and Braden Williams

Volume 75, issue 1, 2023

Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform Downloads
J.B. Chay, Byung-Uk Chong and Hyun Joong Im
The effect of tick size on managerial learning from stock prices Downloads
Mao Ye, Miles Y. Zheng and Wei Zhu
Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws Downloads
Stephanie F. Cheng, Gus De Franco and Pengkai Lin
Earnings Virality Downloads
Brett Campbell, Michael Drake, Jacob Thornock and Brady Twedt
Fixed income conference calls Downloads
Gus De Franco, Thomas Shohfi, Da Xu and Zhu, Zhiwei (Vivi)
Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures? Downloads
C Edward Fee, Zhi Li and Qiyuan Peng
The dark side of audit market competition Downloads
Yue Pan, Nemit Shroff and Pengdong Zhang
The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment Downloads
Andrew Belnap
Predictive analytics and centralization of authority Downloads
Eva Labro, Mark Lang and James D. Omartian
Appraisal rights and corporate disclosure during mergers and acquisitions Downloads
Christopher R. Stewart
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act Downloads
Jedson Pinto
Accounting comparability and relative performance evaluation by capital markets Downloads
Sang Wu and Wenjie Xue

Volume 74, issue 2, 2022

Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments Downloads
Christopher Armstrong, John D. Kepler, Delphine Samuels and Daniel Taylor
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage Downloads
Alper Darendeli, Peter Fiechter, Jörg-Markus Hitz and Nico Lehmann
Importing activists: Determinants and consequences of increased cross-border shareholder activism Downloads
Mark Maffett, Anya Nakhmurina and Douglas J. Skinner
The past, present, and future of China-related accounting research Downloads
Qiang Cheng, Luzi Hail and Gwen Yu
How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market Downloads
Jinhwan Kim and Marcel Olbert

Volume 74, issue 1, 2022

Does differential taxation of short-term relative to long-term capital gains affect long-term investment? Downloads
Eric He, Martin Jacob, Rahul Vashishtha and Mohan Venkatachalam
Government subsidies and corporate disclosure Downloads
Ying Huang
Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies Downloads
Gary Chen, Tian, Xiaoli (Shaolee) and Miaomiao Yu
The effect of income-shifting aggressiveness on corporate investment Downloads
Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
Small innovators: No risk, No return Downloads
Noah Stoffman, Michael Woeppel and M. Deniz Yavuz
Information uncertainty and organizational design Downloads
Elia Ferracuti
Signaling private information via accounting system design Downloads
Aysa Dordzhieva, Volker Laux and Ronghuo Zheng
The benefits of transaction-level data: The case of NielsenIQ scanner data Downloads
Ilia D. Dichev and Jingyi Qian
Cross-industry information sharing among colleagues and analyst research Downloads
Allen H. Huang, An-Ping Lin and Amy Y. Zang
Insights into auditor public oversight boards: Whether, how, and why they “work” Downloads
Michelle Hanlon and Nemit Shroff
Engagement in earnings conference calls Downloads
Kristina M. Rennekamp, Mani Sethuraman and Blake A. Steenhoven
Political connections and the SEC confidential treatment process Downloads
Anne M. Thompson
Does tax enforcement deter managers' self-dealing? Downloads
Benjamin P. Yost and Susan Shu
Investor information gathering and the resolution of uncertainty Downloads
Jed J. Neilson

Volume 73, issue 2, 2022

The politics of bank opacity Downloads
Heng Yue, Liandong Zhang and Qinlin Zhong
Who did it matters: Executive equity compensation and financial reporting fraud Downloads
Robert H. Davidson
Firms’ response to macroeconomic estimation errors Downloads
Oliver Binz, William J. Mayew and Suresh Nallareddy
Meet the press: Survey evidence on financial journalists as information intermediaries Downloads
Andrew C. Call, Scott A. Emett, Eldar Maksymov and Nathan Y. Sharp
Non-GAAP earnings and stock price crash risk Downloads
Charles Hsu, Rencheng Wang and Benjamin C. Whipple
Market power and credit rating standards: Global evidence Downloads
Mingyi Hung, Pepa Kraft, Shiheng Wang and Gwen Yu
How do auditors respond to competition? Evidence from the bidding process Downloads
Nicholas J. Hallman, Antonis Kartapanis and Jaime J. Schmidt
An accounting-based asset pricing model and a fundamental factor Downloads
Stephen Penman and Julie Zhu
Complexity aversion when SeekingAlpha Downloads
Tarik Umar
Learning from the Joneses: Technology spillover, innovation externality, and stock returns Downloads
Kevin Tseng
Economic consequences of managerial compensation contract disclosure Downloads
Yan Xiong and Xu Jiang

Volume 73, issue 1, 2022

Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry Downloads
Matthew S. Ege and Sarah B. Stuber
Rocking the boat: How relative performance evaluation affects corporate risk taking Downloads
Truc Do, Huai Zhang and Luo Zuo
Financial shocks to lenders and the composition of financial covenants Downloads
Hans B. Christensen, Daniele Macciocchi, Arthur Morris and Valeri V. Nikolaev
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior Downloads
Dain Donelson, Laura Kettell, John McInnis and Sara Toynbee
On earnings and cash flows as predictors of future cash flows Downloads
Ray Ball and Valeri V. Nikolaev
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis Downloads
Ling Yang
Client concerns about information spillovers from sharing audit partners Downloads
Jung Koo Kang, Clive Lennox and Vivek Pandey
Internal governance and outside directors’ connections to non-director executives Downloads
Udi Hoitash and Anahit Mkrtchyan
When does forecasting GAAP earnings entail unreasonable effort? Downloads
Henry Laurion and Richard Sloan
The effects of ratings disclosure by bank regulators Downloads
Yadav Gopalan
Page updated 2023-06-01