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Journal of Accounting and Economics

1979 - 2021

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

From Elsevier
Bibliographic data for series maintained by Nithya Sathishkumar ().

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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 L. 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

Volume 70, issue 2, 2020

Market efficiency in real time: Evidence from low latency activity around earnings announcements Downloads
Tarun Chordia and Bin Miao
ETFs and information transfer across firms Downloads
Sanjeev Bhojraj, Partha Mohanram and Suning Zhang
The effect of fair value accounting on the performance evaluation role of earnings Downloads
Mark DeFond, Jinshuai Hu, Mingyi Hung and Siqi Li
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review Downloads
Elizabeth Blankespoor, Ed deHaan and Iván Marinovic
Asymmetric loan loss provision models Downloads
Sudipta Basu, Justin Vitanza and Wei Wang
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models Downloads
Anna M. Costello, Andrea K. Down and Mihir N. Mehta
Technology is changing lending: Implications for research Downloads
Andrew G. Sutherland
Alternative evidence and views on asymmetric loan loss provisioning Downloads
Anne Beatty and Scott Liao

Volume 70, issue 1, 2020

The spillover effects of MD&A disclosures for real investment: The role of industry competition Downloads
Art Durnev and Claudine Mangen
Deterrence of financial misreporting when public and private enforcement strategically interact Downloads
Stefan F. Schantl and Alfred Wagenhofer
Auditors are known by the companies they keep Downloads
Jonathan Cook, Zachary T. Kowaleski, Michael Minnis, Andrew Sutherland and Karla M. Zehms
Local soldier fatalities and war profiteers: New tests of the political cost hypothesis Downloads
Matthew Boland and David Godsell
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations Downloads
Katharine D. Drake, Russ Hamilton and Stephen J. Lusch
PCAOB international inspections and Merger and Acquisition outcomes Downloads
Yongtae Kim, (Nancy) Su, Lixin, (Stephen) Zhou, Gaoguang and (Kevin) Zhu, Xindong
Effects of accounting conservatism on investment efficiency and innovation Downloads
Volker Laux and Korok Ray
Cultural diversity on Wall Street: Evidence from consensus earnings forecasts Downloads
Kenneth Merkley, Roni Michaely and Joseph Pacelli
Implications of Non-GAAP earnings for real activities and accounting choices Downloads
Henry Laurion
Can social media distort price discovery? Evidence from merger rumors Downloads
Weishi Jia, Giulia Redigolo, Susan Shu and Jingran Zhao

Volume 69, issue 2, 2020

Proactive financial reporting enforcement and shareholder wealth Downloads
Hans B. Christensen, Lisa Yao Liu and Mark Maffett
Optimal reporting when additional information might arrive Downloads
Henry L. Friedman, John S. Hughes and Beatrice Michaeli
Using a hidden Markov model to measure earnings quality Downloads
Kai Du, Steven Huddart, Lingzhou Xue and Yifan Zhang
Are audit fees discounted in initial year audit engagements? Downloads
Abhijit Barua, Clive Lennox and Aneesh Raghunandan
On the relation between managerial power and CEO pay Downloads
Robert F. Göx and Thomas Hemmer
Cross-border cooperation between securities regulators Downloads
Roger Silvers
Politician Careers and SEC enforcement against financial misconduct Downloads
Mihir N. Mehta and Wanli Zhao
Where's the greenium? Downloads
David F. Larcker and Edward M. Watts
Changes in accrual properties and operating environment: Implications for cash flow predictability Downloads
Suresh Nallareddy, Mani Sethuraman and Mohan Venkatachalam

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
Page updated 2021-05-06