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Journal of Accounting and Economics

1979 - 2022

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 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

Volume 72, issue 2, 2021

Cost shielding in executive bonus plans Downloads
Matthew Bloomfield, Brandon Gipper, John D. Kepler and David Tsui
Obfuscation in mutual funds Downloads
Ed deHaan, Yang Song, Chloe Xie and Christina Zhu
Economic consequences of mandatory auditor reporting to bank regulators Downloads
Karthik Balakrishnan, Emmanuel T. De George, Aytekin Ertan and Hannah Scobie
Aggregate accruals and market returns: The role of aggregate M&A activity Downloads
John C. Heater, Suresh Nallareddy and Mohan Venkatachalam
Cash-based bonus plans as a strategic communication, coordination and commitment mechanism Downloads
Robert Bushman
The impact of IP box regimes on the M&A market Downloads
Sebastien Bradley, Leslie Robinson and Martin Ruf
Auditor reporting to bank regulators: Effective regulation or regulatory overreach? Downloads
Amir Amel-Zadeh and Mary E. Barth

Volume 72, issue 1, 2021

The harmonization of lending standards within banks through mandated loan-level transparency Downloads
Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman
Profiting from connections: Do politicians receive stock tips from brokerage houses? Downloads
Andrew P. Stephan, Beverly R. Walther and Laura A. Wellman
Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality Downloads
Han-Chung Chen, Yen-Jung Lee, Sheng-Yi Lo and Yong Yu
Gone with the wind: An externality of earnings pressure Downloads
Zheng Liu, Hongtao Shen, Michael Welker, Ning Zhang and Yang Zhao
Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation Downloads
Anne Beyer and Kevin C. Smith
Product market competition, disclosure framing, and casting in earnings conference calls Downloads
Kristian D. Allee, Chuong Do and Mikhail Sterin
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms Downloads
Niklas Lampenius, Terry Shevlin and Arthur Stenzel
State sponsors of terrorism disclosure and SEC financial reporting oversight Downloads
Robert Hills, Matthew Kubic and William J. Mayew
The demand for public information by local and nonlocal investors: Evidence from investor-level data Downloads
Travis A. Dyer
Tax incidence in loan pricing Downloads
Ya Kang, Oliver Zhen Li and Yupeng Lin
Managing innovation: The role of collateral Downloads
Yifei Mao
Public audit oversight and the originate-to-distribute model Downloads
Daniel Aobdia, Yiwei Dou and Jungbae Kim
Financial reporting and moral sentiments Downloads
Radhika Lunawat, Timothy Shields and Gregory Waymire
Shareholder monitoring and discretionary disclosure Downloads
Venky Nagar and Jordan Schoenfeld
What's my target? Individual analyst forecasts and last-chance earnings management Downloads
Erik L. Beardsley, John R. Robinson and Paul A. Wong

Volume 71, issue 2, 2021

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities Downloads
Divya Anantharaman and Darren Henderson
Analysts’ estimates of the cost of equity capital Downloads
Karthik Balakrishnan, Lakshmanan Shivakumar and Peeyush Taori
Are CEOs’ purchases more profitable than they appear? Downloads
Christopher Armstrong, Terrence Blackburne and Phillip Quinn
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures Downloads
Darren Bernard, Devrimi Kaya and John Wertz
The distraction effect of non-audit services on audit quality Downloads
Erik L. Beardsley, Andrew J. Imdieke and Thomas C. Omer
The innovation consequences of mandatory patent disclosures Downloads
Jinhwan Kim and Kristen Valentine
The effect of tax avoidance crackdown on corporate innovation Downloads
Qin Li, Ma, Mark (Shuai) and Terry Shevlin
The role of bankers in the U.S. syndicated loan market Downloads
Christoph Herpfer
The influence of loan officers on loan contract design and performance Downloads
Robert Bushman, Janet Gao, Xiumin Martin and Joseph Pacelli
The effect of retaliation costs on employee whistleblowing Downloads
Jonas Heese and Gerardo Pérez-Cavazos
Private communication among competitors and public disclosure Downloads
John D. Kepler
Labor mobility and antitakeover provisions Downloads
Aiyesha Dey and Joshua White
The effect of supplier industry competition on pay-for-performance incentive intensity Downloads
Mary Ellen Carter, Jen Choi and Karen L. Sedatole
Silence can be golden: On the value of allowing managers to keep silent when information is soft Downloads
Tsahi Versano
Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms Downloads
Yashu Dong and Danqing Young

Volume 71, issue 1, 2021

Corporate tax cuts, merger activity, and shareholder wealth Downloads
Jennifer L. Blouin, Eliezer M. Fich, Edward M. Rice and Anh Tran
The economic effects of expanded compensation disclosures Downloads
Brandon Gipper
Seemingly inconsistent analyst revisions Downloads
Michael Iselin, Min Park and Andrew Van Buskirk
The economics of misreporting and the role of public scrutiny Downloads
Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia
The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment Downloads
Mahfuz Chy, Gus De Franco and Barbara Su
On the SEC's 2010 enforcement cooperation program Downloads
Andrew J. Leone, Edward Xuejun Li and Michelle Liu
Investor communication and the benefits of cross-listing Downloads
Nayana Reiter
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences Downloads
Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
Word-of-mouth communication, noise-driven volatility, and public disclosure Downloads
Hao Xue and Ronghuo Zheng
Peer effects in corporate disclosure decisions Downloads
Hojun Seo
Page updated 2022-05-19