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 76, issue 2, 2023

Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo

Jonathan M. Karpoff

Tax-loss harvesting with cryptocurrencies

Lin Cong, Wayne Landsman, Edward Maydew and Daniel Rabetti

Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”

Reuven Avi-Yonah

Investment, inflation, and the role of internal information systems as a transmission channel

Oliver Binz, Elia Ferracuti and Peter Joos

Strategic complexity in disclosure

Cyrus Aghamolla and Kevin Smith

Managers’ choice of disclosure complexity

Jeremy Bertomeu

Institutional investors, climate disclosure, and carbon emissions

Shira Cohen, Igor Kadach and Gaizka Ormazabal

Spillover effects of mandatory portfolio disclosures on corporate investment

Jalal Sani, Nemit Shroff and Hal White

Volume 76, issue 1, 2023

Accounting conservatism and relational contracting

Jonathan Glover and Hao Xue

Delegated leadership at public accounting firms

Clive Lennox, Chunfei Wang and Xi Wu

Lost in standardization: Effects of financial statement database discrepancies on inference

Kai Du, Steven Huddart and Xin Daniel Jiang

Executive compensation, individual-level tax rates, and insider trading profits

Nathan C. Goldman and Naim Bugra Ozel

Explaining accruals quality over time

Theodore E. Christensen, Jenna D'Adduzio and Karen K. Nelson

Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap

Stefano Colonnello, Michael Koetter and Konstantin Wagner

Public firm disclosures and the market for innovation

Jinhwan Kim and Kristen Valentine

Contracting in the Dark: The rise of public-side lenders in the syndicated loan market

Hami Amiraslani, John Donovan, Matthew A. Phillips and Regina Wittenberg-Moerman

Retail bond investors and credit ratings

Ed deHaan, Jiacui Li and Edward M. Watts

Not just for investors: The role of earnings announcements in guiding job seekers

Bong-Geun Choi, Jung Ho Choi and Sara Malik

Financial reporting and disclosure practices in China

Hai Lu, Jee-Eun Shin and Mingyue Zhang

Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures

Mengqiao Du

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

Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)

Elizabeth Blankespoor

Shall we talk? The role of interactive investor platforms in corporate communication

Charles Lee and Qinlin Zhong

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

A review of China-related accounting research in the past 25 years

Clive Lennox and Joanna Shuang Wu

Discussion of ‘Importing Activists: Determinants and Consequences of Increased Cross-border shareholder activism’

Michelle Lowry

Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)

Toni Whited

Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)

Hans B. Christensen

Does greater private firm disclosure affect public equity markets? A discussion of Kim and Olbert (2022)

Michael Minnis

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

Towards a design-based approach to accounting research

Christian Leuz

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