Journal of Accounting and Economics

1979 - 2025

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

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Volume 45, issue 2-3, 2008

Conservatism and Debt pp. 154-174

Anne Beatty, Joseph Weber and Jeff Yu

Conservative financial reporting, debt covenants, and the agency costs of debt pp. 175-180

Wayne R. Guay

Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations pp. 181-208

Christian Leuz, Alexander Triantis and Tracy Yue Wang

Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark" pp. 209-220

Jeffrey Coles

Annual report readability, current earnings, and earnings persistence pp. 221-247

Feng Li

Discussion of "Annual report readability, current earnings, and earnings persistence" pp. 248-252

Robert Bloomfield

The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting pp. 253-281

Karthik Ramanna

Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting" pp. 282-288

Douglas J. Skinner

The superiority and disciplining role of independent analysts pp. 289-316

Zhaoyang Gu and Jian Xue

Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts pp. 317-323

Thomas Z. Lys and Jayanthi Sunder

Earnings quality at initial public offerings pp. 324-349

Ray Ball and Lakshmanan Shivakumar

Earnings management and earnings quality pp. 350-357

Kin Lo

Mark-to-market accounting and liquidity pricing pp. 358-378

Franklin Allen and Elena Carletti

Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing pp. 379-387

Haresh Sapra

Volume 45, issue 1, 2008

Do firms manage earnings to meet dividend thresholds pp. 2-26

Naveen D. Daniel, David J. Denis and Lalitha Naveen

The contracting benefits of accounting conservatism to lenders and borrowers pp. 27-54

Jieying Zhang

Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model pp. 55-77

Mozaffar Khan

The timing of industry and firm earnings information in security prices: A re-evaluation pp. 78-93

Pieter T. Elgers, Susan L. Porter and Le Emily Xu

What's in a vote The short- and long-run impact of dual-class equity on IPO firm values pp. 94-115

Scott B. Smart, Ramabhadran S. Thirumalai and Chad J. Zutter

Audit effort and earnings management pp. 116-138

Constantinos Caramanis and Clive Lennox

Performance standards and optimal incentives pp. 139-152

Óscar Gutiérrez Arnaiz and Vicente Salas-Fumás

Volume 44, issue 3, 2007

Performance-based compensation in member-owned firms: An examination of medical group practices pp. 300-327

Christopher D. Ittner, David F. Larcker and Mina Pizzini

Fair-value pension accounting pp. 328-358

Rebecca N. Hann, Frank Heflin and K.R. Subramanayam

The monitoring role of insiders pp. 359-377

George Drymiotes

The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance pp. 378-398

Michael B. Clement, Lisa Koonce and Thomas J. Lopez

Intra-year shifts in the earnings distribution and their implications for earnings management pp. 399-419

Joseph Kerstein and Atul Rai

Volume 44, issue 1-2, 2007

Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting pp. 2-31

Sugata Roychowdhury and Ross Watts

Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting" pp. 32-35

Anne Beatty

Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance pp. 36-63

Carol Anilowski, Mei Feng and Douglas J. Skinner

Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance' pp. 64-73

Lakshmanan Shivakumar

Economic consequences of the Sarbanes-Oxley Act of 2002 pp. 74-115

Ivy Xiying Zhang

The Sarbanes-Oxley Act and firms' going-private decisions pp. 116-145

Ellen Engel, Rachel M. Hayes and Xue Wang

Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions pp. 146-165

Christian Leuz

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits pp. 166-192

Hollis Ashbaugh-Skaife, Daniel W. Collins and William R. Kinney

Determinants of weaknesses in internal control over financial reporting pp. 193-223

Jeffrey Doyle, Weili Ge and Sarah McVay

Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007) pp. 224-237

Andrew Leone

Corporate disclosures by family firms pp. 238-286

Ashiq Ali, Tai-Yuan Chen and Suresh Radhakrishnan

A discussion of `corporate disclosure by family firms' pp. 287-297

Amy P. Hutton

Volume 43, issue 2-3, 2007

Earnings announcement premia and the limits to arbitrage pp. 153-180

Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder

The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports pp. 181-217

Marty Butler, Arthur Kraft and Ira S. Weiss

How do accounting variables explain stock price movements? Theory and evidence pp. 219-244

Peter Chen and Guochang Zhang

Voluntary disclosure under uncertainty about the reporting objective pp. 245-274

Eti Einhorn

Industry product market competition and managerial incentives pp. 275-297

Christo Karuna

The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry pp. 299-320

Jennifer J. Gaver and Jeffrey S. Paterson

The interaction among disclosure, competition between firms, and analyst following pp. 321-339

Anil Arya and Brian Mittendorf

Delisting returns and their effect on accounting-based market anomalies pp. 341-368

William Beaver, Maureen McNichols and Richard Price

Earnings management and accounting income aggregation pp. 369-390

John Jacob and Bjørn Jørgensen

Voluntary disclosure of information when firms are uncertain of investor response pp. 391-410

Jeroen Suijs

Accounting conservatism and board of director characteristics: An empirical analysis pp. 411-437

Anwer S. Ahmed and Scott Duellman

Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia pp. 439-452

Maria Ogneva and K.R. Subramanyam

Volume 43, issue 1, 2007

Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings pp. 3-36

Steven Huddart, Bin Ke and Charles Shi

Investor protection and the information content of annual earnings announcements: International evidence pp. 37-67

Mark DeFond, Mingyi Hung and Robert Trezevant

Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay pp. 69-93

Hernan Ortiz-Molina

The effect of equity compensation on voluntary executive turnover pp. 95-119

Steven Balsam and Setiyono Miharjo

Did the 2003 Tax Act reduce the cost of equity capital? pp. 121-150

Dan Dhaliwal, Linda Krull and Oliver Zhen Li