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 77, issue 2, 2024

Learning from peers: Evidence from disclosure of consumer complaints

Yiwei Dou, Mingyi Hung, Guoman She and Lynn Linghuan Wang

Public environmental enforcement and private lender monitoring: Evidence from environmental covenants

Stacey Choy, Shushu Jiang, Scott Liao and Emma Wang

Accounting conservatism and managerial information acquisition

Christian Laux and Volker Laux

Data visualization in 10-K filings

Theodore E. Christensen, Karson E. Fronk, Joshua A. Lee and Karen K. Nelson

The SEC's September spike: Regulatory inconsistency within the fiscal year

Dain C. Donelson, Matthew Kubic and Sara Toynbee

Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling

Andrew T. Pierce

Firm-level political risk and credit markets

Mahmoud Gad, Valeri Nikolaev, Ahmed Tahoun and Laurence van Lent

The misuse of regression-based x-Scores as dependent variables

Dmitri Byzalov and Sudipta Basu

Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures

Anil Arya and Ram N.V. Ramanan

The effect of patent disclosure quality on innovation

Travis A. Dyer, Stephen Glaeser, Mark H. Lang and Caroline Sprecher

“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

Stacie O. Kelley, Christina M. Lewellen, Daniel P. Lynch and David M.P. Samuel

Disclosure paternalism

Jeremy Bertomeu

Gone with the big data: Institutional lender demand for private information

Jung Koo Kang

Accounting information and risk shifting with asymmetrically informed creditors

Tim Baldenius, Mingcherng Deng and Jing Li

Auditor industry range and audit quality

Simon Dekeyser, Xianjie He, Tusheng Xiao and Luo Zuo

Do industry-specific accounting standards matter for capital allocation decisions?

Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell and Annelies Renders

Volume 77, issue 1, 2024

Calling for transparency: Evidence from a field experiment

T.J. Wong, Gwen Yu, Shubo Zhang and Tianyu Zhang

Disclosure regulation, cost of capital, and firm values

Jinji Hao

Who really matters in corporate tax?

Andrew Belnap, Jeffrey L. Hoopes and Jaron H. Wilde

When are firms on the hot seat? An analysis of SEC investigation preferences

Eric R. Holzman, Nathan T. Marshall and Brent A. Schmidt

Advertising rivalry and discretionary disclosure

Chuchu Liang

The managerial perception of uncertainty and cost elasticity

Jason V. Chen, Itay Kama and Reuven Lehavy

Conflicts of interest in subscriber-paid credit ratings

Samuel B. Bonsall, Jacquelyn R. Gillette, Gabriel Pundrich and Eric So

Managing decision fatigue: Evidence from analysts’ earnings forecasts

Yawen Jiao

Whistleblowing bounties and informational effects

Lin Nan, Chao Tang and Gaoqing Zhang

MiFID II unbundling and sell-side analyst research

Mark Lang, Jedson Pinto and Edward Sul

The effects of non-Big 4 mergers on audit efficiency and audit market competition☆

Andrew R. Kitto

Pay for prudence

Salman Arif, John Donovan, Yadav Gopalan and Arthur Morris

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