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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 ().

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Volume 21, issue 3, 1996

Editorial data pp. 277-277 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Estimating earnings response coefficients: Pooled versus firm-specific models pp. 279-295 Downloads
Walter R. Teets and Charles E. Wasley
Investment opportunities and the structure of executive compensation pp. 297-318 Downloads
William R. Baber, Surya N. Janakiraman and Sok-Hyon Kang
How naive is the stock market's use of earnings information? pp. 319-337 Downloads
Ray Ball and Eli Bartov
Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms pp. 339-374 Downloads
Alister Hunt, Susan E. Moyer and Terry Shevlin

Volume 21, issue 2, 1996

Editorial data pp. 159-159 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
CEO compensation: The role of individual performance evaluation pp. 161-193 Downloads
Robert M. Bushman, Raffi J. Indjejikian and Abbie Smith
A field study of the impact of a performance-based incentive plan pp. 195-226 Downloads
Rajiv D. Banker, Seok-Young Lee and Gordon Potter
Self-serving behavior in managers' discretionary information disclosure decisions pp. 227-251 Downloads
Wilbur G. Lewellen, Taewoo Park and Byung T. Ro
Corporate responses to segment disclosure requirements pp. 253-275 Downloads
Nandu J. Nagarajan and Sri S. Sridhar

Volume 21, issue 1, 1996

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Employee stock option exercises an empirical analysis pp. 5-43 Downloads
Steven Huddart and Mark Lang
The influence of risk diversification on the early exercise of employee stock options by executive officers pp. 45-68 Downloads
Thomas Hemmer, Steve Matsunaga and Terry Shevlin
Differential tax benefits and the pension reversion decision pp. 69-106 Downloads
Greg Clinch and Toshi Shibano
The capitalization, amortization, and value-relevance of R&D pp. 107-138 Downloads
Baruch Lev and Theodore Sougiannis
The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP pp. 139-158 Downloads
Kam C. Chan and Gim S. Seow

Volume 20, issue 3, 1995

Editorial data pp. 227-227 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Taxation, regulation, and the organizational structure of property-casualty insurers pp. 229-253 Downloads
Kathy R. Petroni and Douglas Shackelford
Stakeholders' implicit claims and accounting method choice pp. 255-295 Downloads
Robert M. Bowen, Larry DuCharme and D. Shores
Auditor brand name reputations and industry specializations pp. 297-322 Downloads
Allen T. Craswell, Jere R. Francis and Stephen L. Taylor

Volume 20, issue 2, 1995

Price and return models pp. 155-192 Downloads
S. P. Kothari and Jerold Zimmerman
Valuing executive stock options with endogenous departure pp. 193-205 Downloads
Charles J. Cuny and Philippe Jorion
Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis pp. 207-225 Downloads
Anwer S. Ahmed and Carolyn Takeda

Volume 20, issue 1, 1995

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Mandated accounting changes and managerial discretion pp. 3-29 Downloads
Steven Balsam, In-Mu Haw and Steven B. Lilien
Analysts' forecasts as proxies for investor beliefs in empirical research pp. 31-60 Downloads
Jeffery S. Abarbanell, William N. Lanen and Robert E. Verrecchia
Managerial ownership, accounting choices, and informativeness of earnings pp. 61-91 Downloads
Terry D. Warfield, John J. Wild and Kenneth L. Wild
Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting pp. 93-121 Downloads
Stanley Baiman and Robert E. Verrecchia

Volume 19, issue 2-3, 1995

Editorial data pp. 175-175 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Editorial: Organizations, incentives, and innovation pp. 177-177 Downloads
Ray Ball and Glenn M. MacDonald
Complementarities and fit strategy, structure, and organizational change in manufacturing pp. 179-208 Downloads
Paul Milgrom and John Roberts
On the interrelation between production technology, job design, and incentives pp. 209-245 Downloads
Thomas Hemmer
Incentive compensation in a corporate hierarchy pp. 247-277 Downloads
Michael Gibbs
Business unit innovation and the structure of executive compensation pp. 279-313 Downloads
Robert W. Holthausen, David F. Larcker and Richard G. Sloan
Communication and delegation in collusive agencies pp. 315-344 Downloads
Bente Villadsen
Partner selection and group formation in cooperative benchmarking pp. 345-364 Downloads
Dan Elnathan and Oliver Kim
Corporate diversification and innovative efficiency an empirical study pp. 365-381 Downloads
Laura B. Cardinal and Tim C. Opler
Agency costs and innovation some empirical evidence pp. 383-409 Downloads
Jennifer Francis and Abbie Smith
Motives for forming research & development financing organizations pp. 411-442 Downloads
Anne Beatty, Philip G. Berger and Joseph Magliolo
Corporate research & development investments international comparisons pp. 443-470 Downloads
Sanjai Bhagat and Ivo Welch

Volume 19, issue 1, 1995

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Additional evidence on bonus plans and income management pp. 3-28 Downloads
Jennifer J. Gaver, Kenneth M. Gaver and Jeffrey R. Austin
Annual bonus schemes and the manipulation of earnings pp. 29-74 Downloads
Robert W. Holthausen, David F. Larcker and Richard G. Sloan
Incorporation and the audit market pp. 75-114 Downloads
Ronald A. Dye
An empirical analysis of manufacturing overhead cost drivers pp. 115-137 Downloads
Rajiv D. Banker, Gordon Potter and Roger G. Schroeder
Experimental tests of disclosure with an opponent pp. 139-167 Downloads
Ronald R. King and David E. Wallin
Erratum pp. 169-169 Downloads
Oliver Kim and Robert E. Verrecchia

Volume 18, issue 3, 1994

Science, specific knowledge, and total quality management pp. 247-287 Downloads
Karen Hopper Wruck and Michael Jensen
Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association pp. 289-324 Downloads
Daniel W. Collins, S. P. Kothari, Jay Shanken and Richard G. Sloan
Repricing executive stock opition in a down market pp. 325-356 Downloads
P. Jane Saly
Environmental disclosures, regulatory costs, and changes in firm value pp. 357-377 Downloads
Walter G. Blacconiere and Dennis M. Patten
The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions pp. 379-393 Downloads
David A. Guenther

Volume 18, issue 2, 1994

Why do companies purchase timely quarterly reviews? pp. 131-155 Downloads
Mike Ettredge, Dan Simon, David Smith and Mary Stone
Earnings management preceding management buyout offers pp. 157-179 Downloads
Susan E. Perry and Thomas H. Williams
Bonus and penalty incentives contract choice by employees pp. 181-206 Downloads
Joan Luft
Employee stock options pp. 207-231 Downloads
Steven Huddart
Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities pp. 233-243 Downloads
Bruce W. Chase and Edward N. Coffman

Volume 18, issue 1, 1994

Editorial data pp. 1-1 Downloads
Ray Ball, Ross L. Watts and Jerold Zimmerman
Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals pp. 3-42 Downloads
Patricia M. Dechow
The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87 pp. 89-114 Downloads
Ashiq Ali and Krishna R. Kumar
Differences between COMPUSTAT and CRSP SIC codes and related effects on research pp. 115-128 Downloads
David A. Guenther and Andrew J. Rosman
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