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Journal of Accounting and Economics

1979 - 2018

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

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 25, issue 3, 1998

Commemorating the 25th Volume of the Journal of Accounting and Economics pp. 217-233 Downloads
Ross Watts
Concentration without differentiation: A new look at the determinants of audit market concentration pp. 235-253 Downloads
Rajib Doogar and Robert F. Easley
Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals pp. 255-282 Downloads
V. G. Narayanan and Antonio Davila
Accounting valuation, market expectation, and cross-sectional stock returns pp. 283-319 Downloads
Richard Frankel and Charles Lee
Performance measurement systems, incentives, and the optimal allocation of responsibilities pp. 321-347 Downloads
Thomas Hemmer
A model of negotiated transfer pricing pp. 349-384 Downloads
Igor Vaysman
State and provincial corporate tax planning: income shifting and sales apportionment factor management pp. 385-406 Downloads
Kenneth J. Klassen and Douglas Shackelford

Volume 25, issue 2, 1998

The relation between earnings and cash flows pp. 133-168 Downloads
Patricia M. Dechow, S. P. Kothari and Ross Watts
Accounting earnings and executive compensation:: The role of earnings persistence pp. 169-193 Downloads
William R. Baber, Sok-Hyon Kang and Krishna R. Kumar
Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? pp. 195-214 Downloads
Robert C. Lipe, Lisa Bryant and Sally K. Widener

Volume 25, issue 1, 1998

Relative valuation roles of equity book value and net income as a function of financial health pp. 1-34 Downloads
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Auditor changes and discretionary accruals pp. 35-67 Downloads
Mark L. DeFond and K. R. Subramanyam
The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs pp. 69-99 Downloads
Myung-Sun Kim and William Kross
Underwriting relationships, analysts' earnings forecasts and investment recommendations pp. 101-127 Downloads
Hsiou-wei Lin and Maureen F. McNichols

Volume 24, issue 3, 1997

Determinants of divisional performance evaluation practices pp. 243-273 Downloads
A. Scott Keating
Adopting residual income-based compensation plans: Do you get what you pay for? pp. 275-300 Downloads
James S. Wallace
Does EVA(R) beat earnings? Evidence on associations with stock returns and firm values pp. 301-336 Downloads
Gary C. Biddle, Robert M. Bowen and James S. Wallace
The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations pp. 337-361 Downloads
Julie H. Collins, Greg G. Geisler and Douglas Shackelford
Management communications with securities analysts pp. 363-394 Downloads
Jennifer Francis, J. Douglas Hanna and Donna R. Philbrick

Volume 24, issue 2, 1997

pp. 127-127 Downloads
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Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates pp. 151-173 Downloads
Julie H. Collins and Douglas Shackelford
The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51 pp. 175-203 Downloads
John R. M. Hand and Terrance R. Skantz
Market assessment of industry and firm earnings information pp. 205-218 Downloads
Benjamin Ayers and Robert N. Freeman
A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing pp. 219-237 Downloads
Ferdinand Gul and Judy S. L. Tsui

Volume 24, issue 1, 1997

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts, Jerold Zimmerman, S. P. Kothari and Robert W. Holthausen
The conservatism principle and the asymmetric timeliness of earnings pp. 3-37 Downloads
Sudipta Basu
Changes in the value-relevance of earnings and book values over the past forty years pp. 39-67 Downloads
Daniel W. Collins, Edward L. Maydew and Ira S. Weiss
The valuation of the foreign income of US multinational firms: a growth opportunities perspective pp. 69-97 Downloads
Gordon Bodnar and Joseph Weintrop
Earnings management to avoid earnings decreases and losses pp. 99-126 Downloads
David Burgstahler and Ilia Dichev

Volume 23, issue 3, 1997

Editorial data pp. 223-223 Downloads
Ray Ball, Ross L. Watts, Jerold Zimmerman, S. P. Kothari and Robert W. Holthausen
Financial reporting, tax costs, and book-tax conformity pp. 225-248 Downloads
David A. Guenther, Edward L. Maydew and Sarah E. Nutter
Earnings disclosures and stockholder lawsuits pp. 249-282 Downloads
Douglas J. Skinner
Stock price effects of the allowance of LIFO for tax purposes pp. 283-308 Downloads
Morton Pincus
Political cost incentives for earnings management in the cable television industry pp. 309-337 Downloads
Kimberly Galligan Key

Volume 23, issue 2, 1997

Editorial data pp. 113-113 Downloads
S. P. Kothari, Robert W. Holthausen, Ray Ball, Ross L. Watts and Jerold Zimmerman
Smoothing income in anticipation of future earnings pp. 115-139 Downloads
Mark L. DeFond and Chul W. Park
Estimation of benchmark performance standards: An application to public school expenditures pp. 141-161 Downloads
Nicholas Dopuch and Mahendra Gupta
Disclosure policy choices of UK firms receiving modified audit reports pp. 163-187 Downloads
Carol A. Frost
An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes pp. 189-221 Downloads
Nicholas Dopuch, Daniel E. Ingberman and Ronald R. King

Volume 23, issue 1, 1997

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Five year report on the Journal of Accounting and Economics pp. 3-6 Downloads
Ray Ball, Ross Watts and Jerold Zimmerman
Teams, repeated tasks, and implicit incentives pp. 7-30 Downloads
Anil Arya, John Fellingham and Jonathan Glover
Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes pp. 31-51 Downloads
Leslie Eldenburg and Sanjay Kallapur
An empirical study of tax audits in China on international transfer pricing pp. 83-112 Downloads
K. Hung Chan and Lynne Chow

Volume 22, issue 1-3, 1996

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Value-relevance of nonfinancial information: The wireless communications industry pp. 3-30 Downloads
Eli Amir and Baruch Lev
The value-relevance of nonfinancial information: A discussion pp. 31-42 Downloads
Terry Shevlin
An empirical analysis of the economic implications of fair value accounting for investment securities pp. 43-77 Downloads
Anne Beatty, Sandra Chamberlain and Joseph Magliolo
Fair value disclosures by bank holding companies pp. 79-117 Downloads
Elizabeth A. Eccher, K. Ramesh and S. Ramu Thiagarajan
An investigation of capital market reactions to pronouncements on fair value accounting pp. 119-154 Downloads
Marcia Millon Cornett, Zabihollah Rezaee and Hassan Tehranian
Abandoning the transactions-based accounting model: Weighing the evidence pp. 155-175 Downloads
Thomas Lys
Discretionary behavior with respect to allowances for loan losses and the behavior of security prices pp. 177-206 Downloads
William H. Beaver and Ellen E. Engel
Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry pp. 207-240 Downloads
Ron Adiel
Earnings, regulatory capital, and tax management: Comments pp. 241-247 Downloads
Douglas Shackelford
The pricing of discretionary accruals pp. 249-281 Downloads
K. R. Subramanyam
Dividend-based earnings management: Empirical evidence from Finland pp. 283-312 Downloads
Eero Kasanen, Juha Kinnunen and Jyrki Niskanen
What motivates managers' choice of discretionary accruals? pp. 313-325 Downloads
Victor L. Bernard and Douglas J. Skinner
Value-relevance of banks' derivatives disclosures pp. 327-355 Downloads
Mohan Venkatachalam
Market valuation of employee stock options pp. 357-391 Downloads
David Aboody
Are disclosures about bank derivatives and employee stock options 'value-relevant'? pp. 393-405 Downloads
Douglas J. Skinner
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