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 34, issue 1-3, 2003

Information distribution within firms: evidence from stock option exercises pp. 3-31

Steven Huddart and Mark Lang

Discussion of "Information distribution within firms: evidence from stock option exercises" pp. 33-41

Ron Kasznik

Market valuations in the New Economy: an investigation of what has changed pp. 43-67

John E. Core, Wayne R. Guay and Andrew Van Buskirk

Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence pp. 69-87

S. P. Kothari and Jay Shanken

The structure and performance consequences of equity grants to employees of new economy firms pp. 89-127

Christopher D. Ittner, Richard A. Lambert and David F. Larcker

Stock-based pay in new economy firms pp. 129-147

Kevin Murphy

Open versus closed conference calls: the determinants and effects of broadening access to disclosure pp. 149-180

Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller

Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure" pp. 181-187

Douglas J. Skinner

Internet downturn: finding valuation factors in Spring 2000 pp. 189-236

Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee

Discussion of "The Internet downturn: Finding valuation factors in Spring 2000" pp. 237-247

Jonathan Lewellen

Discretionary disclosure and stock-based incentives pp. 283-309

Venky Nagar, Dhananjay Nanda and Peter Wysocki

Discussion of "Compensation policy and discretionary disclosure" pp. 311-318

Mary E. Barth

Volume 33, issue 3, 2002

Editorial data pp. 277-277

Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Discretionary disclosure, efficiency, and signal informativeness pp. 279-311

Suil Pae

Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation pp. 343-373

Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee and Hassan Tehranian

Audit committee, board of director characteristics, and earnings management pp. 375-400

April Klein

Corporate ownership structure and the informativeness of accounting earnings in East Asia pp. 401-425

Joseph P. H. Fan and T. J. Wong

Volume 33, issue 2, 2002

Editorial data pp. 143-143

Ross Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Empirical evidence on the relation between stock option compensation and risk taking pp. 145-171

Shivaram Rajgopal and Terry Shevlin

The rewards to meeting or beating earnings expectations pp. 173-204

Eli Bartov, Dan Givoly and Carla Hayn

The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations pp. 205-227

Anne Beatty, K. Ramesh and Joseph Weber

Auditor independence and fee dependence pp. 253-275

Allen Craswell, Donald J. Stokes and Janet Laughton

Volume 33, issue 1, 2002

Editorial data pp. 1-1

Ross Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Stock options for undiversified executives pp. 3-42

Brian J. Hall and Kevin Murphy

Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices pp. 43-67

Andrew Leone and Steve Rock

Informational costs and benefits of creating separately identifiable operating segments pp. 69-90

Frank Gigler and Thomas Hemmer

Litigation risk and audit fees: evidence from UK firms cross-listed on US markets pp. 91-115

Ananth Seetharaman, Ferdinand Gul and Stephen G. Lynn

Corporate multistate tax planning: benefits of multiple jurisdictions pp. 117-139

Sanjay Gupta and Lillian Mills

Erratum to "Use of R2 in accounting research: measuring changes in value relevance over the last four decades": [Journal of Accounting and Economics 28 (1999) 83-115] pp. 141-141

Stephen Brown, Kin Lo and Thomas Lys

Volume 32, issue 1-3, 2001

Editorial Data pp. 1-1

Ross Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Contracting theory and accounting pp. 3-87

Richard A. Lambert

Discussion of "Contracting theory and accounting" pp. 89-96

Robert P. Magee

Essays on disclosure pp. 97-180

Robert E. Verrecchia

An evaluation of "essays on disclosure" and the disclosure literature in accounting pp. 181-235

Ronald A. Dye

Financial accounting information and corporate governance pp. 237-333

Robert M. Bushman and Abbie J. Smith

Financial accounting and corporate governance: a discussion pp. 335-347

Richard G. Sloan

Assessing empirical research in managerial accounting: a value-based management perspective pp. 349-410

Christopher D. Ittner and David F. Larcker

Conjectures regarding empirical managerial accounting research pp. 411-427

Jerold Zimmerman

Volume 31, issue 1-3, 2001

Editorial data pp. 1-1

Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

The relevance of the value-relevance literature for financial accounting standard setting pp. 3-75

Robert W. Holthausen and Ross Watts

The relevance of the value relevance literature for financial accounting standard setting: another view pp. 77-104

Mary E. Barth, William H. Beaver and Wayne R. Landsman

Capital markets research in accounting pp. 105-231

S. P. Kothari

Market efficiency and accounting research: a discussion of 'capital market research in accounting' by S.P. Kothari pp. 233-253

Charles Lee

Empirical research on accounting choice pp. 255-307

Thomas D. Fields, Thomas Z. Lys and Linda Vincent

Discussion of empirical research on accounting choice pp. 309-319

Jennifer Francis

Empirical tax research in accounting pp. 321-387

Douglas A. Shackelford and Terry Shevlin

Empirical tax research in accounting: A discussion pp. 389-403

Edward L. Maydew

Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature pp. 405-440

Paul M. Healy and Krishna G. Palepu

A review of the empirical disclosure literature: discussion pp. 441-456

John E. Core

Volume 30, issue 3, 2000

Editorial data pp. 243-243

Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

Performance standards in incentive contracts pp. 245-278

Kevin Murphy

Going-concern initial public offerings pp. 279-313

Michael Willenborg and J.C.James C. McKeown

An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan pp. 315-350

Rajiv D. Banker, S.-Y.Seok-Young Lee, Gordon Potter and Dhinu Srinivasan

Analyst following and count-data econometrics pp. 351-373

Steve Rock, Stanley Sedo and Michael Willenborg

Does size matter? The influence of large clients on office-level auditor reporting decisions pp. 375-400

J. Kenneth Reynolds and Jere R. Francis

Accounting standards and value relevance of financial statements: An international analysis pp. 401-420

Mingyi Hung

Discretionary-accruals models and audit qualifications pp. 421-452

Eli Bartov, Ferdinand Gul and J.S.L.Judy S. L. Tsui

Volume 30, issue 2, 2000

Editorial data pp. 123-123

Ross L. Watts, Jerold Zimmerman, S. P. Kothari, Thomas Z. Lys and Douglas J. Skinner

The reliability of investment property fair value estimates pp. 125-158

J. Richard Dietrich, Mary S. Harris and Karl A. MullerIII

The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits pp. 159-186

K. Ramesh and Lawrence Revsine

The use of accounting flexibility to reduce labor renegotiation costs and manage earnings pp. 187-208

Julia D'Souza, John Jacob and K. Ramesh

Do analysts generate trade for their firms? Evidence from the Toronto stock exchange pp. 209-226

P. J. A. Irvine

Applying reverse regression techniques in earnings-return analyses pp. 227-240

William M. Cready, David N. Hurtt and Jim A. Seida

Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51] pp. 241-241

Ray Ball, S. P. Kothari and Ashok Robin

Volume 30, issue 1, 2000

The effect of tax accounting rules on capital structure and discretionary accruals pp. 1-31

Michael J. Calegari

Do capital gain tax rate increases affect individual investors' trading decisions? pp. 33-57

Jim A. Seida and William F. Wempe

The effect of transaction structure on price: Evidence from subsidiary sales pp. 59-97

Merle Erickson and Shiing-wu Wang

The impact of state taxes on self-insurance pp. 99-122

Bin Ke, Kathy R. Petroni and Douglas A. Shackelford