Economics at your fingertips  

Journal of Accounting and Economics

1979 - 2017

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

From Elsevier
Series data maintained by Dana Niculescu ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 61, issue 2, 2016

On the synergy between disclosure and investment beauty contests pp. 255-273 Downloads
Anil Arya and Brian Mittendorf
The association between corporate general counsel and firm credit risk pp. 274-293 Downloads
Charles Ham and Kevin Koharki
Financial statement comparability and expected crash risk pp. 294-312 Downloads
Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States pp. 313-337 Downloads
Phillip T. Lamoreaux
Contractual revisions in compensation: Evidence from merger bonuses to target CEOs pp. 338-368 Downloads
Eliezer M. Fich, Edward M. Rice and Anh Tran
Relational contracts with and between agents pp. 369-390 Downloads
Tim Baldenius, Jonathan Glover and Hao Xue
The informational feedback effect of stock prices on management forecasts pp. 391-413 Downloads
Luo Zuo
Do accountants make better chief financial officers? pp. 414-432 Downloads
Rani Hoitash, Udi Hoitash and Ahmet C. Kurt
Measuring the probability of financial covenant violation in private debt contracts pp. 433-447 Downloads
Peter R. Demerjian and Edward L. Owens
The usefulness of historical accounting reports pp. 448-464 Downloads
Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock
The effect of capital gains taxes on the initial pricing and underpricing of IPOs pp. 465-485 Downloads
Oliver Zhen Li, Yupeng Lin and John R. Robinson
Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment pp. 486-505 Downloads
Nancy Huyghebaert and Weidong Xu
Do school ties between auditors and client executives influence audit outcomes? pp. 506-525 Downloads
Yuyan Guan, Su, Lixin (Nancy), Donghui Wu and Zhifeng Yang
Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms pp. 526-544 Downloads
Xuan Tian, Gregory F. Udell and Xiaoyun Yu
The effect of audit adjustments on earnings quality: Evidence from China pp. 545-562 Downloads
Clive Lennox, Xi Wu and Tianyu Zhang
Beliefs-driven price association pp. 563-583 Downloads
Paul E. Fischer, Mirko S. Heinle and Robert E. Verrecchia
Do analysts understand the economic and reporting complexities of derivatives? pp. 584-604 Downloads
Hye Sun Chang, Michael Donohoe and Theodore Sougiannis
Dynamic threshold values in earnings-based covenants pp. 605-629 Downloads
Ningzhong Li, Florin P. Vasvari and Regina Wittenberg-Moerman

Volume 61, issue 1, 2016

The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings pp. 1-22 Downloads
Adrienne Rhodes
Customer concentration risk and the cost of equity capital pp. 23-48 Downloads
Dan Dhaliwal, J. Scott Judd, Matthew Serfling and Sarah Shaikh
Shared auditors in mergers and acquisitions pp. 49-76 Downloads
Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan B. Neyland
Common auditors in M&A transactions pp. 77-99 Downloads
Ye Cai, Yongtae Kim, Jong Chool Park and Hal D. White
Directors׳ and officers׳ liability insurance and the cost of equity pp. 100-120 Downloads
Zhihong Chen, Oliver Zhen Li and Hong Zou
The information role of audit opinions in debt contracting pp. 121-144 Downloads
Peter F. Chen, Shaohua He, Zhiming Ma and Derrald Stice
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? pp. 145-165 Downloads
Lisa De Simone
Labor unemployment insurance and earnings management pp. 166-184 Downloads
Yiwei Dou, Mozaffar Khan and Youli Zou
On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals pp. 185-202 Downloads
Kai Wai Hui, Karen K. Nelson and P. Eric Yeung
The confounding effect of cost stickiness on conservatism estimates pp. 203-220 Downloads
Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Y.S. Chen
Accounting conservatism and firm investment efficiency pp. 221-238 Downloads
Juan Manuel García Lara, Beatriz Garcia Osma and Fernando Penalva
Managers’ green investment disclosures and investors’ reaction pp. 239-254 Downloads
Patrick R. Martin and Donald V. Moser

Volume 60, issue 2, 2015

Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” by DeHaan, Kedia, Koh, and Rajgopal (2015) pp. 1-7 Downloads
Rachel M. Hayes
Delegated trade and the pricing of public and private information pp. 8-32 Downloads
Daniel J. Taylor and Robert E. Verrecchia
In short supply: Short-sellers and stock returns pp. 33-57 Downloads
M.D. Beneish, Charles Lee and D.C. Nichols
What is the value of sell-side analysts? Evidence from coverage changes – A discussion pp. 58-64 Downloads
Robert Hansen
The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation pp. 65-96 Downloads
Ed deHaan, Simi Kedia, Kevin Koh and Shivaram Rajgopal
Connecting supply, short-sellers and stock returns: Research challenges pp. 97-103 Downloads
Adam V. Reed
Discussion of delegated trade and the pricing of public and private information pp. 104-109 Downloads
Matthew J. Bloomfield and Robert Bloomfield
Textual analysis and international financial reporting: Large sample evidence pp. 110-135 Downloads
Mark Lang and Lorien Stice-Lawrence
Discussion of “On Guidance and Volatility” pp. 136-140 Downloads
Paul M. Healy
What is the value of sell-side analysts? Evidence from coverage initiations and terminations pp. 141-160 Downloads
Kevin K. Li and Haifeng You
On guidance and volatility pp. 161-180 Downloads
Mary Brooke Billings, Robert Jennings and Baruch Lev
Discussion of “Textual analysis and international financial reporting: Large sample evidence” pp. 181-186 Downloads
Jason V. Chen and Feng Li

Volume 60, issue 1, 2015

Corporate governance, incentives, and tax avoidance pp. 1-17 Downloads
Christopher S. Armstrong, Jennifer L. Blouin, Alan D. Jagolinzer and David F. Larcker
CEO opportunism?: Option grants and stock trades around stock splits pp. 18-35 Downloads
Erik Devos, William B. Elliott and Richard S. Warr
Market (in)attention and the strategic scheduling and timing of earnings announcements pp. 36-55 Downloads
Ed deHaan, Terry Shevlin and Jacob Thornock
Signaling through corporate accountability reporting pp. 56-72 Downloads
Thomas Lys, James P. Naughton and Clare Wang
Missing R&D pp. 73-94 Downloads
Ping-Sheng Koh and David Reeb
Assessing financial reporting quality of family firms: The auditors׳ perspective pp. 95-116 Downloads
Ghosh, Aloke(Al) and Charles Y. Tang
Evidence that the zero-earnings discontinuity has disappeared pp. 117-132 Downloads
Thomas A. Gilliam, Frank Heflin and Jeffrey S. Paterson
Does return dispersion explain the accrual and investment anomalies? pp. 133-148 Downloads
Doina C. Chichernea, Anthony D. Holder and Alex Petkevich
The importance of the internal information environment for tax avoidance pp. 149-167 Downloads
John Gallemore and Eva Labro
Do scaling and selection explain earnings discontinuities? pp. 168-186 Downloads
David Burgstahler and Elizabeth Chuk
Page updated 2017-11-17