Journal of Accounting and Economics

1979 - 2025

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

From Elsevier
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Volume 80, issue 2, 2025

Reflections on the founding of The Journal of Accounting and Economics

Jerold L. Zimmerman

Do major corporate customers deter supplier misconduct?

Jie Chen, Xunhua Su, Xuan Tian, Bin Xu and Luo Zuo

Trading of emission allowances and reporting incentives

Donald N'Gatta, Gaizka Ormazabal and Robert Raney

Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis

Oliver Binz, Katherine Schipper and Kevin R. Standridge

Discussion of “real effects of lagged guidance from prudential regulators on CECL”

Stephen G. Ryan

Real effects of lagged guidance from prudential regulators on CECL

Riddha Basu, Sugata Roychowdhury and Kirti Sinha

Cross-border investment, deterrence, and compliance effects of ownership transparency

Harald J. Amberger, Jaron H. Wilde and Yuchen Wu

Accounting standards and antidumping investigations

Stephen Teng Sun, Shang-Jin Wei and Jin Xie

Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms

Melissa F. Wasserman

The innovation consequences of judicial efficiency

Jinhwan Kim, Terrence Tianshuo Shi and Rodrigo S. Verdi

The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025)

Thomas Rauter

Does antitrust enforcement against interlocking directorates impair corporate governance?

Dain C. Donelson, Christian M. Hutzler and Adrienne Rhodes

What director experience matters: A discussion of Donelson, Hutzler and Rhodes (2025)

Mary Ellen Carter

Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie

Katherine Schipper

Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages

Qiang Cheng, Pengkai Lin and Yue Zhao

Firms’ real and reporting response to taxation: A discussion

Jennifer Blouin

Firms’ real and reporting responses to taxation: A review

Rebecca Lester and Marcel Olbert

Volume 80, issue 1, 2025

The effect of limited tax loss carryforwards on corporate investment

Lisa Hillmann and Martin Jacob

Vocal delivery quality in earnings conference calls

Bok Baik, Alex G. Kim, David S. Kim and Sangwon Yoon

Signaling long-term information using short-term forecasts

Mirko S. Heinle, Chongho Kim, Daniel J. Taylor and Frank S. Zhou

Reporting regulation and corporate innovation

Matthias Breuer, Christian Leuz and Steven Vanhaverbeke

The asset pricing and real implications of relationship intensity disclosure

Xu Jiang, Jordi Mondria and Liyan Yang

Partisan regulatory actions: Evidence from the SEC

Vivek Pandey, Xingyu Shen and Joanna Shuang Wu

Current Expected Credit Losses and consumer loans

João Granja and Fabian Nagel

The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy

Jeremy Bertomeu, Yupeng Lin, Yibin Liu and Zhenghui Ni

Mandatory disclosures and opportunism: Evidence from repurchases

Brian Bratten, Meng Huang, Nicole Thorne Jenkins and Hong Xie

Tax enforcement and R&D credits

Mary Cowx

Assessing the objective function of the SEC against financial misconduct: A structural approach

Chuan Chen, Yanrong Jia, Xiumin Martin and Bernardo Silveira

Muni Disclosure: All talk and no trade?

Christine Cuny, Ken Li, Anya Nakhmurina and Edward M. Watts

Equity-based compensation and the timing of share repurchases: the role of the corporate calendar

Ingolf Dittmann, Amy Yazhu Li, Stefan Obernberger and Zheng, Jiaqi (Jacky)

Gone but not forgotten: Investor reaction to “excluded” recurring expenses

Laura Griffin and John McInnis

Does observability of ratings shopping improve ratings quality?

Sanjay Kallapur, Abdul Khizer, Hariom Manchiraju and Rajesh Vijayaraghavan

Volume 79, issue 2, 2025

The value of lending to bellwether firms by institutional investors

Wayne R. Landsman, F. Dimas Peña-Romera and Zhao, Jianxin (Donny)

Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India

Prasanna Tantri and Nitin Vishen

Preference dynamics and risk-taking incentives

Xiao Cen, Nan Li, Chao Tang and Juanting Wang

New accounting standards and the performance of quantitative investors

Travis Dyer, Nicholas Guest and Elisha Yu

Client restatement announcement, audit office human capital investment, and audit quality improvements

Daniel Aobdia, Xuejiao Liu, Ke Na and Hong Wu

Creditor protection and government procurement contracting

Xiao Liu, Zhiming Ma and Lufei Ruan

Contract contingencies and uncertainty: Evidence from product market contracts

Kai Wai Hui, Jun Oh, Guoman She and P. Eric Yeung

Global evidence on profit shifting within firms and across time

Fotis Delis, Manthos D. Delis, Luc Laeven and Steven Ongena

Board risk oversight and environmental and social performance

Hami Amiraslani, Carolyn Deller, Christopher D. Ittner and Thomas Keusch

Generalist managers and firm innovation worldwide: The role of innovation-specific institutions

Yue Rio Wu, Sterling Huang, Albert Tsang and Kun Tracy Wang

Sell-by-plan mandate and opportunistic insider selling: Evidence from China

Pengfei Ye, Qingsheng Zeng and Cheng Zhang

Do personal income taxes affect corporate tax-motivated profit shifting?

Antonio De Vito, Lisa Hillmann, Martin Jacob and Robert Vossebürger

Sell-side analysts’ assessment of ESG risk

Min Park, Aaron Yoon and Tzachi Zach

The future performance implications of Non-GAAP firms’ investments

Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson and Melissa F. Lewis-Western

Tax havens and reputational costs

Adrienne DePaul, Frank Murphy and Mary E. Vernon

The role of accounting information in an era of fake news

Betty Liu and Austin Moss

Comply-or-explain regulation and investor protection

Thomas Bourveau, Xingchao Gao, Rongchen Li and Frank S. Zhou

FOMC news and segmented markets

Benjamin Golez, Peter Kelly and Ben Matthies

Volume 79, issue 1, 2025

Measuring firm exposure to government agencies

Daphne M. Armstrong, Stephen Glaeser and Jeffrey L. Hoopes

Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes

Amy D. Garman and Thomas R. Kubick

Fair value accounting standards and securities litigation

Musaib Ashraf, Dain Donelson, John McInnis and Richard D. Mergenthaler

Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control

Qiang Cheng, An-Ping Lin and Mengjie Yang

Do sell-side analysts react too pessimistically to bad news for minority-led firms? Evidence from target price valuations

Kathy Rupar, Sean Wang and Hayoung Yoon

Executive compensation: The trend toward one-size-fits-all

Felipe Cabezon

Complexity of CEO compensation packages

Ana Albuquerque, Mary Ellen Carter, Guo, Zhe (Michael) and Luann J. Lynch

Transaction-level transparency and portfolio mimicking

Thomas C. Hagenberg

Foreign bank branch participation and U.S. syndicated loan contract design

Daniel G. Yang

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

Mark DeFond, Baolei Qi, Yi Si and Jieying Zhang

Signaling innovation: The nontax benefits of claiming R&D tax credits

Bradford F. Hepfer, Hannah W. Judd and Sarah C. Rice

Early-life experience and CEOs’ reactions to COVID-19

Hong Ru, Endong Yang and Kunru Zou