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 (). Access Statistics for this journal.
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Volume 75, issue 2, 2023
- The effect of bond market transparency on bank loan contracting

- Mahfuz Chy and Hoyoun Kyung
- A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks

- Wayne L. Nesbitt, Edmund Outslay and Anh V. Persson
- Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms

- 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

- Mazhar Arikan, Mehmet Kara, Adi Masli and Yaoyi Xi
- Do tax-based proprietary costs discourage public listing?

- Benjamin P. Yost
- Do Managers learn from institutional investors through direct interactions?

- Rachel Xi Zhang
- The economic consequences of GASB financial statement disclosure

- Michael Dambra, Omri Even-Tov and James P. Naughton
- Economic consequences of operating lease recognition

- 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

- Jason V. Chen
- Tax and tariff planning through transfer prices: The role of the head office and business unit

- Saskia Kohlhase and Jacco L. Wielhouwer
- How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions

- Yukun Liu and Xi Wu
- Remote tax authority

- 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

- J.B. Chay, Byung-Uk Chong and Hyun Joong Im
- The effect of tick size on managerial learning from stock prices

- Mao Ye, Miles Y. Zheng and Wei Zhu
- Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws

- Stephanie F. Cheng, Gus De Franco and Pengkai Lin
- Earnings Virality

- Brett Campbell, Michael Drake, Jacob Thornock and Brady Twedt
- Fixed income conference calls

- Gus De Franco, Thomas Shohfi, Da Xu and Zhu, Zhiwei (Vivi)
- Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?

- C Edward Fee, Zhi Li and Qiyuan Peng
- The dark side of audit market competition

- Yue Pan, Nemit Shroff and Pengdong Zhang
- The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment

- Andrew Belnap
- Predictive analytics and centralization of authority

- Eva Labro, Mark Lang and James D. Omartian
- Appraisal rights and corporate disclosure during mergers and acquisitions

- Christopher R. Stewart
- Mandatory disclosure and learning from external market participants: Evidence from the JOBS act

- Jedson Pinto
- Accounting comparability and relative performance evaluation by capital markets

- 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

- 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

- Alper Darendeli, Peter Fiechter, Jörg-Markus Hitz and Nico Lehmann
- Importing activists: Determinants and consequences of increased cross-border shareholder activism

- Mark Maffett, Anya Nakhmurina and Douglas J. Skinner
- The past, present, and future of China-related accounting research

- Qiang Cheng, Luzi Hail and Gwen Yu
- How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market

- 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?

- Eric He, Martin Jacob, Rahul Vashishtha and Mohan Venkatachalam
- Government subsidies and corporate disclosure

- Ying Huang
- Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies

- Gary Chen, Tian, Xiaoli (Shaolee) and Miaomiao Yu
- The effect of income-shifting aggressiveness on corporate investment

- Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman
- Small innovators: No risk, No return

- Noah Stoffman, Michael Woeppel and M. Deniz Yavuz
- Information uncertainty and organizational design

- Elia Ferracuti
- Signaling private information via accounting system design

- Aysa Dordzhieva, Volker Laux and Ronghuo Zheng
- The benefits of transaction-level data: The case of NielsenIQ scanner data

- Ilia D. Dichev and Jingyi Qian
- Cross-industry information sharing among colleagues and analyst research

- Allen H. Huang, An-Ping Lin and Amy Y. Zang
- Insights into auditor public oversight boards: Whether, how, and why they “work”

- Michelle Hanlon and Nemit Shroff
- Engagement in earnings conference calls

- Kristina M. Rennekamp, Mani Sethuraman and Blake A. Steenhoven
- Political connections and the SEC confidential treatment process

- Anne M. Thompson
- Does tax enforcement deter managers' self-dealing?

- Benjamin P. Yost and Susan Shu
- Investor information gathering and the resolution of uncertainty

- Jed J. Neilson
Volume 73, issue 2, 2022
- The politics of bank opacity

- Heng Yue, Liandong Zhang and Qinlin Zhong
- Who did it matters: Executive equity compensation and financial reporting fraud

- Robert H. Davidson
- Firms’ response to macroeconomic estimation errors

- Oliver Binz, William J. Mayew and Suresh Nallareddy
- Meet the press: Survey evidence on financial journalists as information intermediaries

- Andrew C. Call, Scott A. Emett, Eldar Maksymov and Nathan Y. Sharp
- Non-GAAP earnings and stock price crash risk

- Charles Hsu, Rencheng Wang and Benjamin C. Whipple
- Market power and credit rating standards: Global evidence

- Mingyi Hung, Pepa Kraft, Shiheng Wang and Gwen Yu
- How do auditors respond to competition? Evidence from the bidding process

- Nicholas J. Hallman, Antonis Kartapanis and Jaime J. Schmidt
- An accounting-based asset pricing model and a fundamental factor

- Stephen Penman and Julie Zhu
- Complexity aversion when SeekingAlpha

- Tarik Umar
- Learning from the Joneses: Technology spillover, innovation externality, and stock returns

- Kevin Tseng
- Economic consequences of managerial compensation contract disclosure

- 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

- Matthew S. Ege and Sarah B. Stuber
- Rocking the boat: How relative performance evaluation affects corporate risk taking

- Truc Do, Huai Zhang and Luo Zuo
- Financial shocks to lenders and the composition of financial covenants

- 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

- Dain Donelson, Laura Kettell, John McInnis and Sara Toynbee
- On earnings and cash flows as predictors of future cash flows

- Ray Ball and Valeri V. Nikolaev
- An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis

- Ling Yang
- Client concerns about information spillovers from sharing audit partners

- Jung Koo Kang, Clive Lennox and Vivek Pandey
- Internal governance and outside directors’ connections to non-director executives

- Udi Hoitash and Anahit Mkrtchyan
- When does forecasting GAAP earnings entail unreasonable effort?

- Henry Laurion and Richard Sloan
- The effects of ratings disclosure by bank regulators

- Yadav Gopalan
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