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
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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