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Journal of Accounting and Economics

1979 - 2024

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 77, issue 1, 2024

Calling for transparency: Evidence from a field experiment Downloads
T.J. Wong, Gwen Yu, Shubo Zhang and Tianyu Zhang
Disclosure regulation, cost of capital, and firm values Downloads
Jinji Hao
Who really matters in corporate tax? Downloads
Andrew Belnap, Jeffrey L. Hoopes and Jaron H. Wilde
When are firms on the hot seat? An analysis of SEC investigation preferences Downloads
Eric R. Holzman, Nathan T. Marshall and Brent A. Schmidt
Advertising rivalry and discretionary disclosure Downloads
Chuchu Liang
The managerial perception of uncertainty and cost elasticity Downloads
Jason V. Chen, Itay Kama and Reuven Lehavy
Conflicts of interest in subscriber-paid credit ratings Downloads
Samuel B. Bonsall, Jacquelyn R. Gillette, Gabriel Pundrich and Eric So
Managing decision fatigue: Evidence from analysts’ earnings forecasts Downloads
Yawen Jiao
Whistleblowing bounties and informational effects Downloads
Lin Nan, Chao Tang and Gaoqing Zhang
MiFID II unbundling and sell-side analyst research Downloads
Mark Lang, Jedson Pinto and Edward Sul
The effects of non-Big 4 mergers on audit efficiency and audit market competition☆ Downloads
Andrew R. Kitto
Pay for prudence Downloads
Salman Arif, John Donovan, Yadav Gopalan and Arthur Morris

Volume 76, issue 2, 2023

Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo Downloads
Jonathan M. Karpoff
Tax-loss harvesting with cryptocurrencies Downloads
Lin William Cong, Wayne Landsman, Edward Maydew and Daniel Rabetti
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies” Downloads
Reuven Avi-Yonah
Investment, inflation, and the role of internal information systems as a transmission channel Downloads
Oliver Binz, Elia Ferracuti and Peter Joos
Strategic complexity in disclosure Downloads
Cyrus Aghamolla and Kevin Smith
Managers’ choice of disclosure complexity Downloads
Jeremy Bertomeu
Institutional investors, climate disclosure, and carbon emissions Downloads
Shira Cohen, Igor Kadach and Gaizka Ormazabal
Spillover effects of mandatory portfolio disclosures on corporate investment Downloads
Jalal Sani, Nemit Shroff and Hal White

Volume 76, issue 1, 2023

Accounting conservatism and relational contracting Downloads
Jonathan Glover and Hao Xue
Delegated leadership at public accounting firms Downloads
Clive Lennox, Chunfei Wang and Xi Wu
Lost in standardization: Effects of financial statement database discrepancies on inference Downloads
Kai Du, Steven Huddart and Xin Daniel Jiang
Executive compensation, individual-level tax rates, and insider trading profits Downloads
Nathan C. Goldman and Naim Bugra Ozel
Explaining accruals quality over time Downloads
Theodore E. Christensen, Jenna D'Adduzio and Karen K. Nelson
Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap Downloads
Stefano Colonnello, Michael Koetter and Konstantin Wagner
Public firm disclosures and the market for innovation Downloads
Jinhwan Kim and Kristen Valentine
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market Downloads
Hami Amiraslani, John Donovan, Matthew A. Phillips and Regina Wittenberg-Moerman
Retail bond investors and credit ratings Downloads
Ed deHaan, Jiacui Li and Edward M. Watts
Not just for investors: The role of earnings announcements in guiding job seekers Downloads
Bong-Geun Choi, Jung Ho Choi and Sara Malik
Financial reporting and disclosure practices in China Downloads
Hai Lu, Jee-Eun Shin and Mingyue Zhang
Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures Downloads
Mengqiao Du

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
Page updated 2024-04-15