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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
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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

Volume 63, issue 2, 2017

Leaving before bad times: Does the labor market penalize preemptive director resignations? pp. 161-178 Downloads
Ying Dou
Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts pp. 179-206 Downloads
Daniel Bradley, Sinan Gokkaya, Xi Liu and Fei Xie
Voluntary disclosure and strategic stock repurchases pp. 207-230 Downloads
Praveen Kumar, Nisan Langberg, Jacob Oded and K. Sivaramakrishnan
Career concerns of banking analysts pp. 231-252 Downloads
Joanne Horton, George Serafeim and Shan Wu
Insider versus outsider CEOs, executive compensation, and accounting manipulation pp. 253-261 Downloads
Prasart Jongjaroenkamol and Volker Laux
Regulatory oversight and auditor market share pp. 262-287 Downloads
Daniel Aobdia and Nemit Shroff
Languages and earnings management pp. 288-306 Downloads
Jaehyeon Kim, Yongtae Kim and Jian Zhou
The effect of corporate taxation on bank transparency: Evidence from loan loss provisions pp. 307-328 Downloads
Kathleen Andries, John Gallemore and Martin Jacob
A plain English measure of financial reporting readability pp. 329-357 Downloads
Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina Rennekamp
Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures pp. 358-384 Downloads
Weili Ge, Allison Koester and Sarah McVay
Bond repurchase objectives and the repurchase method choice pp. 385-403 Downloads
Hagit Levy and Ron Shalev
The effects of SFAS 157 disclosures on investment decisions pp. 404-427 Downloads
Michael Iselin and Allison Nicoletti
IRS and corporate taxpayer effects of geographic proximity pp. 428-453 Downloads
Thomas R. Kubick, G. Brandon Lockhart, Lillian F. Mills and John R. Robinson
Corruption in bank lending: The role of timely loan loss recognition pp. 454-478 Downloads
Brian Akins, Yiwei Dou and Jeffrey Ng
Third-party consequences of short-selling threats: The case of auditor behavior pp. 479-498 Downloads
Ole-Kristian Hope, Danqi Hu and Wuyang Zhao
Properties of optimal accounting rules in a signaling game pp. 499-512 Downloads
Xu Jiang and Ming Yang

Volume 63, issue 1, 2017

Earnings management and annual report readability pp. 1-25 Downloads
Kin Lo, Felipe Ramos and Rafael Rogo
Does managerial sentiment affect accrual estimates? Evidence from the banking industry pp. 26-50 Downloads
Paul Hribar, Samuel J. Melessa, R. Christopher Small and Jaron H. Wilde
The effect of voluntary disclosure on stock liquidity: New evidence from index funds pp. 51-74 Downloads
Jordan Schoenfeld
Conditionally conservative fair value measurements pp. 75-98 Downloads
Marc Badia, Miguel Duro, Fernando Penalva and Stephen Ryan
Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds” pp. 99-120 Downloads
Lora Dimitrova
Earnings expectations and employee safety pp. 121-141 Downloads
Judson Caskey and N. Bugra Ozel
Takeover defenses: Entrenchment and efficiency pp. 142-160 Downloads
Sanjeev Bhojraj, Partha Sengupta and Suning Zhang
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