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Journal of Accounting and Economics

1979 - 2018

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

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 66, issue 1, 2018

Equilibrium voluntary disclosures, asset pricing, and information transfers pp. 1-24 Downloads
Ronald A. Dye and John S. Hughes
Strategic estimation of asset fair values pp. 25-45 Downloads
Kathleen W. Hanley, Alan D. Jagolinzer and Stanislava Nikolova
Analysts’ GAAP earnings forecasts and their implications for accounting research pp. 46-66 Downloads
Mark T. Bradshaw, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Transparency and firm innovation pp. 67-93 Downloads
Zhong, Rong (Irene)
Size management by European private firms to minimize proprietary costs of disclosure pp. 94-122 Downloads
Darren Bernard, David Burgstahler and Devrimi Kaya
Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology pp. 123-141 Downloads
Andrew Sutherland
Public tax-return disclosure pp. 142-162 Downloads
Jeffrey L. Hoopes, Leslie Robinson and Joel Slemrod
The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets pp. 163-193 Downloads
Stephen Glaeser
Performance-vesting provisions in executive compensation pp. 194-221 Downloads
J. Carr Bettis, John Bizjak, Jeffrey L. Coles and Swaminathan Kalpathy
Earnings notifications, investor attention, and the earnings announcement premium pp. 222-243 Downloads
Kimball Chapman
The effects of bank regulators and external auditors on loan loss provisions pp. 244-265 Downloads
Allison Nicoletti
The effects of internal board networks: Evidence from closed-end funds pp. 266-290 Downloads
Matthew E. Souther
Not all clawbacks are the same: Consequences of strong versus weak clawback provisions pp. 291-317 Downloads
Michael H.R. Erkens, Ying Gan and B. Burcin Yurtoglu
GDP management to meet or beat growth targets pp. 318-338 Downloads
Changjiang Lyu, Kemin Wang, Frank Zhang and Xin Zhang

Volume 65, issue 2, 2018

Accounting standards, regulatory enforcement, and innovation pp. 221-236 Downloads
Volker Laux and Phillip C. Stocken
Social networks in the global banking sector pp. 237-269 Downloads
Joel F. Houston, Jongsub Lee and Felix Suntheim
Scope for renegotiation in private debt contracts pp. 270-301 Downloads
Valeri V. Nikolaev
The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act pp. 302-330 Downloads
Michael Dambra, Laura Casares Field, Matthew T. Gustafson and Kevin Pisciotta
Unionization, product market competition, and strategic disclosure pp. 331-357 Downloads
Daniel Aobdia and Lin Cheng
Corporate jets and private meetings with investors pp. 358-379 Downloads
Brian J. Bushee, Joseph Gerakos and Lian Fen Lee
Firm performance, reporting goals, and language choices in narrative disclosures pp. 380-398 Downloads
H. Scott Asay, Robert Libby and Kristina Rennekamp

Volume 65, issue 1, 2018

Management earnings forecasts and other forward-looking statements pp. 1-20 Downloads
Zahn Bozanic, Darren T. Roulstone and Andrew Van Buskirk
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China pp. 21-40 Downloads
Clive Lennox, Zi-Tian Wang and Xi Wu
Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment pp. 41-60 Downloads
Tai-Yuan Chen, Guochang Zhang and Yi Zhou
Information bundling and securities litigation pp. 61-84 Downloads
Barbara A. Bliss, Frank Partnoy and Michael Furchtgott
Reporting choices in the shadow of bank runs pp. 85-108 Downloads
Pingyang Gao and Xu Jiang
When knowledge is power: Evidence from the municipal bond market pp. 109-128 Downloads
Christine Cuny
Transaction costs and competition among audit firms in local markets pp. 129-147 Downloads
Ling Chu, Dan A. Simunic, Minlei Ye and Ping Zhang
Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market pp. 148-168 Downloads
Jaewoo Kim
The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China pp. 169-190 Downloads
Yi-Chun Chen, Mingyi Hung and Yongxiang Wang
Bank CEO materialism: Risk controls, culture and tail risk pp. 191-220 Downloads
Robert M. Bushman, Robert H. Davidson, Aiyesha Dey and Abbie Smith

Volume 64, issue 2, 2017

When does the peer information environment matter? pp. 183-214 Downloads
Nemit Shroff, Rodrigo S. Verdi and Benjamin P. Yost
Discussion of “When does the peer information environment matter?” pp. 215-220 Downloads
Dawn A. Matsumoto and Sarah Shaikh
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation pp. 221-245 Downloads
Travis Dyer, Mark Lang and Lorien Stice-Lawrence
Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation” pp. 246-252 Downloads
Gregory S. Miller
Commercial lending concentration and bank expertise: Evidence from borrower financial statements pp. 253-277 Downloads
Philip G. Berger, Michael Minnis and Andrew Sutherland
Are concentrated banks better informed than diversified ones? pp. 278-283 Downloads
Philip E. Strahan
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records pp. 284-304 Downloads
Hans B. Christensen, Eric Floyd, Lisa Yao Liu and Mark Maffett
Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017) pp. 305-312 Downloads
Stephen Glaeser and Wayne R. Guay
Borrower private information covenants and loan contract monitoring pp. 313-339 Downloads
Richard Carrizosa and Stephen G. Ryan
Discussion of “Borrower private information covenants and loan contract monitoring” pp. 340-345 Downloads
Valeri V. Nikolaev
Do common inherited beliefs and values influence CEO pay? pp. 346-367 Downloads
Atif Ellahie, Ahmed Tahoun and İrem Tuna
Discussion: Do common inherited beliefs and values influence CEO pay? pp. 368-370 Downloads
Lauren Cohen

Volume 64, issue 1, 2017

Competition for talent under performance manipulation pp. 1-14 Downloads
Iván Marinovic and Paul Povel
Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? pp. 15-36 Downloads
Simon Yu Kit Fung, K.K. Raman and Zhu, Xindong (Kevin)
CEO turnover in large banks: Does tail risk matter? pp. 37-55 Downloads
Abhishek Srivastav, Kevin Keasey, Sabur Mollah and Francesco Vallascas
The effects of bank mergers on corporate information disclosure pp. 56-77 Downloads
Qi Chen and Rahul Vashishtha
Private lenders’ demand for audit pp. 78-97 Downloads
Richard M. Baylis, Peter Burnap, Mark Clatworthy, Mahmoud A. Gad and Christopher K.M. Pong
Is the SEC captured? Evidence from comment-letter reviews pp. 98-122 Downloads
Jonas Heese, Mozaffar Khan and Karthik Ramanna
Employee quality and financial reporting outcomes pp. 123-149 Downloads
Andrew C. Call, John L. Campbell, Dan S. Dhaliwal and James R. Moon
Does U.S. foreign earnings lockout advantage foreign acquirers? pp. 150-166 Downloads
Andrew Bird, Alexander Edwards and Terry Shevlin
When does the bond price reaction to earnings announcements predict future stock returns? pp. 167-182 Downloads
Omri Even-Tov
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