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Journal of Accounting and Economics

1979 - 2020

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

From Elsevier
Bibliographic data for series maintained by Haili He ().

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Volume 69, issue 1, 2020

A theoretical analysis connecting conservative accounting to the cost of capital Downloads
Stephen Penman and Xiao-Jun Zhang
Earnings acceleration and stock returns Downloads
Shuoyuan He and Narayanamoorthy, Ganapathi (Gans)
Increased market response to earnings announcements in the 21st century: An Empirical Investigation Downloads
William H. Beaver, Maureen F. McNichols and Zach Z. Wang
Analysts and anomalies Downloads
Joseph Engelberg, R. David McLean and Jeffrey Pontiff
The economic consequences of discrete recognition and continuous measurement Downloads
Pingyang Gao and Xu Jiang
Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees Downloads
Tien-Shih Hsieh, Jeong-Bon Kim, Ray R. Wang and Zhihong Wang
Does the media help or hurt retail investors during the IPO quiet period? Downloads
Brian Bushee, Matthew Cedergren and Jeremy Michels
Market uncertainty and the importance of media coverage at earnings announcements Downloads
Samuel B. Bonsall, Jeremiah Green and Karl A. Muller

Volume 68, issue 2, 2019

Making sense of soft information: interpretation bias and loan quality Downloads
Dennis Campbell, Maria Loumioti and Regina Wittenberg-Moerman
Do banks still monitor when there is a market for credit protection? Downloads
Chenyu Shan, Dragon Yongjun Tang and Andrew Winton
Understanding the “numbers game” Downloads
Andrew Bird, Stephen Karolyi and Thomas G. Ruchti
The effects of financial reporting and disclosure on corporate investment: A review Downloads
Sugata Roychowdhury, Nemit Shroff and Rodrigo S. Verdi
The role of financial reporting in resolving uncertainty about corporate investment opportunities Downloads
Elia Ferracuti and Stephen R. Stubben
Accounting quality and the transmission of monetary policy Downloads
Christopher S. Armstrong, Stephen Glaeser and John D. Kepler
Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests Downloads
Dmitri Byzalov and Sudipta Basu

Volume 68, issue 1, 2019

Firm value and market liquidity around the adoption of common accounting standards Downloads
Pingyang Gao, Xu Jiang and Gaoqing Zhang
A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks Downloads
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
The labor market for directors and externalities in corporate governance: Evidence from the international labor market Downloads
Ugur Lel and Darius Miller
Does short-selling threat discipline managers in mergers and acquisitions decisions? Downloads
Eric C. Chang, Tse-Chun Lin and Xiaorong Ma
Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies Downloads
Chen Lin, Micah S. Officer, Thomas Schmid and Hong Zou
Strategic reactions in corporate tax planning Downloads
Christopher S. Armstrong, Stephen Glaeser and John D. Kepler
Macroeconomic effects of corporate tax policy Downloads
Terry Shevlin, Lakshmanan Shivakumar and Oktay Urcan
The geographic decentralization of audit firms and audit quality Downloads
Matthew J. Beck, Joshua L. Gunn and Nicholas Hallman
Linked balance sheet presentation Downloads
Lisa Koonce, Zheng Leitter and Brian J. White
Voluntary and mandatory disclosures: Do managers view them as substitutes? Downloads
Suzie Noh, Eric C. So and Joseph P. Weber

Volume 67, issue 2, 2019

Agency costs and tax planning when the government is a major Shareholder pp. 255-277 Downloads
Mark Bradshaw, Guanmin Liao and Ma, Mark (Shuai)
How does quasi-indexer ownership affect corporate tax planning? pp. 278-296 Downloads
Shuping Chen, Ying Huang, Ningzhong Li and Terry Shevlin
The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise pp. 297-305 Downloads
Jon N. Kerr
An analyst by any other surname: Surname favorability and market reaction to analyst forecasts pp. 306-335 Downloads
Jay Heon Jung, Alok Kumar, Sonya S. Lim and Choong-Yuel Yoo
Why do accruals predict earnings? pp. 336-356 Downloads
Jonathan Lewellen and Robert J. Resutek
Relative performance evaluation and the timing of earnings release pp. 358-386 Downloads
Guojin Gong, Laura Yue Li and Huifang Yin
Disclosure incentives when competing firms have common ownership pp. 387-415 Downloads
Jihwon Park, Jalal Sani, Nemit Shroff and Halbert White
Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments pp. 416-437 Downloads
Hun-Tong Tan, Elaine Ying Wang and G-Song Yoo
Portfolio performance manipulation in collateralized loan obligations pp. 438-462 Downloads
Maria Loumioti and Florin P. Vasvari
Loan loss accounting and procyclical bank lending: The role of direct regulatory actions pp. 463-495 Downloads
P. Barrett Wheeler
The effect of banks’ financial reporting on syndicated-loan structures pp. 496-520 Downloads
Anne Beatty, Scott Liao and Zhang, Haiwen (Helen)

Volume 67, issue 1, 2019

Threat of entry and the use of discretion in banks’ financial reporting pp. 1-35 Downloads
Rimmy E. Tomy
The effect of economic policy uncertainty on investor information asymmetry and management disclosures pp. 36-57 Downloads
Venky Nagar, Jordan Schoenfeld and Laura Wellman
Managing the narrative: Investor relations officers and corporate disclosure✰ pp. 58-79 Downloads
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization pp. 80-97 Downloads
Karthik Balakrishnan, Rahul Vashishtha and Robert E. Verrecchia
Investment bank monitoring and bonding of security analysts’ research pp. 98-119 Downloads
Oya Altınkılıç, Vadim S. Balashov and Robert Hansen
Corporate culture and analyst catering⁎ pp. 120-143 Downloads
Joseph Pacelli
Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections pp. 144-174 Downloads
Daniel Aobdia
The effect of voluntary clawback adoption on non-GAAP reporting pp. 175-201 Downloads
Hangsoo Kyung, Hakyin Lee and Carol Marquardt
Do women managers keep firms out of trouble? Evidence from corporate litigation and policies pp. 202-225 Downloads
Binay K. Adhikari, Anup Agrawal and James Malm
Complexity of financial reporting standards and accounting expertise pp. 226-253 Downloads
Roman Chychyla, Andrew J. Leone and Miguel Minutti-Meza

Volume 66, issue 2, 2018

Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures pp. 339-365 Downloads
Fabrizio Ferri, Ronghuo Zheng and Yuan Zou
Theory, research design assumptions, and causal inferences pp. 366-373 Downloads
Christopher S. Armstrong and John D. Kepler
Financing acquisitions with earnouts pp. 374-395 Downloads
Thomas W. Bates, Jordan B. Neyland and Yolanda Yulong Wang
Discussion: Financing acquisitions with earnouts pp. 396-398 Downloads
Isil Erel
Earnings announcement promotions: A Yahoo Finance field experiment pp. 399-414 Downloads
Alastair Lawrence, James Ryans, Estelle Sun and Nikolay Laptev
Discussion of “earnings announcement promotions: A Yahoo Finance field experiment” pp. 415-418 Downloads
Joseph Engelberg
U.S. worldwide taxation and domestic mergers and acquisitions pp. 419-438 Downloads
Jeremiah Harris and William O'Brien
“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰ pp. 439-447 Downloads
Novia X. Chen and Terry Shevlin
Managing reputation: Evidence from biographies of corporate directors pp. 448-469 Downloads
Ian D. Gow, Aida Sijamic Wahid and Gwen Yu
Discussion of “Managing reputation: Evidence from biographies of corporate directors✰ pp. 470-475 Downloads
Darius Miller
Analysts’ stock ownership and stock recommendations pp. 476-498 Downloads
Jesse Chan, Steve Lin, Yong Yu and Wuyang Zhao
Discussion of “analyst stock ownership and stock recommendations” pp. 499-505 Downloads
Daniel Bradley

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 (Stas) 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 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
Page updated 2020-05-28