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 49, issue 3, 2010

On the use of instrumental variables in accounting research pp. 186-205

David F. Larcker and Tjomme O. Rusticus

On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation pp. 206-226

Xia Chen, Qiang Cheng and Kin Lo

Do management earnings forecasts incorporate information in accruals? pp. 227-246

Weihong Xu

Executive pay and "independent" compensation consultants pp. 247-262

Kevin J. Murphy and Tatiana Sandino

The incentives of compensation consultants and CEO pay pp. 263-280

Brian Cadman, Mary Ellen Carter and Stephen Hillegeist

Volume 49, issue 1-2, 2010

Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits pp. 2-25

Patricia M. Dechow, Linda A. Myers and Catherine Shakespeare

In defense of fair value: Weighing the evidence on earnings management and asset securitizations pp. 26-33

Mary Barth and Daniel Taylor

Sarbanes-Oxley and corporate risk-taking pp. 34-52

Leonce L. Bargeron, Kenneth M. Lehn and Chad J. Zutter

The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking pp. 53-57

Aiyesha Dey

How does internal control regulation affect financial reporting? pp. 58-74

Jennifer Altamuro and Anne Beatty

The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality pp. 75-83

Ryan LaFond and Haifeng You

Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms pp. 84-103

Clive Lennox and Jeffrey Pittman

How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews pp. 104-108

Mark L. DeFond

The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions pp. 109-132

Shane Heitzman, Charles Wasley and Jerold Zimmerman

Materiality and voluntary disclosures pp. 133-135

Kin Lo

Audit committee compensation and the demand for monitoring of the financial reporting process pp. 136-154

Ellen Engel, Rachel M. Hayes and Xue Wang

Corporate compensation policies and audit fees pp. 155-160

Peter Wysocki

Acquisition profitability and timely loss recognition pp. 161-178

Jere R. Francis and Xiumin Martin

Discussion of: "Acquisition profitability and timely loss recognition" by J. Francis and X. Martin pp. 179-183

Sugata Roychowdhury

Volume 48, issue 2-3, 2009

How does financial reporting quality relate to investment efficiency? pp. 112-131

Gary C. Biddle, Gilles Hilary and Rodrigo S. Verdi

Estimation and empirical properties of a firm-year measure of accounting conservatism pp. 132-150

Mozaffar Khan and Ross L. Watts

Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners pp. 151-171

Omrane Guedhami, Jeffrey A. Pittman and Walid Saffar

Investor perceptions of board performance: Evidence from uncontested director elections pp. 172-189

Paul E. Fischer, Jeffrey D. Gramlich, Brian P. Miller and Hal D. White

Internal control and management guidance pp. 190-209

Mei Feng, Chan Li and Sarah McVay

Perceived competition, profitability and the withholding of information about sales and the cost of sales pp. 210-230

Elisabeth Dedman and Clive Lennox

Volume 48, issue 1, 2009

Optimal impairment rules pp. 2-16

Robert Göx and Alfred Wagenhofer

On the information role of stock recommendation revisions pp. 17-36

Oya AltInkIlIç and Robert S. Hansen

Why do insiders trade? Evidence based on unique data on Swedish insiders pp. 37-53

Juha-Pekka Kallunki, Henrik Nilsson and Jörgen Hellström

Economic consequences of firms' depreciation method choice: Evidence from capital investments pp. 54-68

Scott B. Jackson, (Kelvin) Liu, Xiaotao and Mark Cecchini

Peer firms in relative performance evaluation pp. 69-89

Ana Albuquerque

Earnings guidance and market uncertainty pp. 90-109

Jonathan L. Rogers, Douglas J. Skinner and Andrew Van Buskirk

Volume 47, issue 3, 2009

The impact of conservatism on management earnings forecasts pp. 192-207

Kai Wai Hui, Steve Matsunaga and Dale Morse

The effect of earnings surprises on information asymmetry pp. 208-225

Stephen Brown, Stephen A. Hillegeist and Kin Lo

Is PIN priced risk? pp. 226-243

Partha Mohanram and Shiva Rajgopal

Effect of derivative accounting rules on corporate risk-management behavior pp. 244-264

Haiwen Zhang

Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise pp. 265-287

Ferdinand Gul, Simon Yu Kit Fung and Bikki Jaggi

Volume 47, issue 1-2, 2009

The impact of the options backdating scandal on shareholders pp. 2-26

Gennaro Bernile and Gregg A. Jarrell

Taxes and the backdating of stock option exercise dates pp. 27-49

Dan Dhaliwal, Merle Erickson and Shane Heitzman

Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates" pp. 50-58

Christopher S. Armstrong and David F. Larcker

What determine financial analysts' career outcomes during mergers? pp. 59-86

Joanna Shuang Wu and Amy Y. Zang

Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?" pp. 87-90

Paul M. Healy

Sell-side debt analysts pp. 91-107

Rick Johnston, Stanimir Markov and Sundaresh Ramnath

An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility pp. 108-130

Mei Cheng and Monica Neamtiu

A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009) pp. 131-135

Adam C. Kolasinski

Shareholder litigation and changes in disclosure behavior pp. 136-156

Jonathan L. Rogers and Andrew Van Buskirk

Discussion of [`]shareholder litigation and changes in disclosure behavior' pp. 157-159

Michelle Lowry

Earnings volatility and earnings predictability pp. 160-181

Ilia D. Dichev and Wei Tang

Earnings persistence pp. 182-190

Richard Frankel and Lubomir Litov

Volume 46, issue 2-3, 2008

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis pp. 218-239

Douglas J. Skinner

The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market pp. 240-260

Regina Wittenberg-Moerman

Economic consequences of increasing the conformity in accounting for uncertain tax benefits pp. 261-278

Peter J. Frischmann, Terry Shevlin and Ryan Wilson

The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? pp. 279-293

Karen K. Nelson, Richard A. Price and Brian R. Rountree

An unintended consequence of book-tax conformity: A loss of earnings informativeness pp. 294-311

Michelle Hanlon, Edward L. Maydew and Terry Shevlin

A positive theory of flexibility in accounting standards pp. 312-333

Ronald A. Dye and Sri S. Sridhar

Financial analysts' forecast revisions and managers' reporting behavior pp. 334-348

Anne Beyer

The impact of the SEC's regulation of non-GAAP disclosures pp. 349-365

Frank Heflin and Charles Hsu

Using tax return data to simulate corporate marginal tax rates pp. 366-388

John R. Graham and Lillian Mills

The effect of "invisible" tax preferences on investment and tax preference measures pp. 389-404

Leslie A. Robinson and Richard Sansing

Volume 46, issue 1, 2008

Is accruals quality a priced risk factor? pp. 2-22

John E. Core, Wayne R. Guay and Rodrigo Verdi

Effect of personal taxes on managers' decisions to sell their stock pp. 23-46

Li Jin and S.P. Kothari

Institutional stakeholdings and better-informed traders at earnings announcements pp. 47-61

Ashiq Ali, Sandy Klasa and Oliver Zhen Li

Earnings management, lawsuits, and stock-for-stock acquirers' market performance pp. 62-77

Guojin Gong, Henock Louis and Amy X. Sun

Voluntary disclosures and information production by analysts pp. 78-100

Nisan Langberg and K. Sivaramakrishnan

The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options pp. 101-111

Walter G. Blacconiere, Marilyn F. Johnson and Melissa F. Lewis

State ownership, the institutional environment, and auditor choice: Evidence from China pp. 112-134

Qian Wang, T.J. Wong and Lijun Xia

Managerial legal liability coverage and earnings conservatism pp. 135-153

Hyeesoo H. Chung and Jinyoung P. Wynn

Do directors perform for pay? pp. 154-171

Renee Adams and Daniel Ferreira

Dynamic incentives and retirement pp. 172-200

Florin Sabac

Analyst responsiveness and the post-earnings-announcement drift pp. 201-215

Yuan Zhang