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 29, issue 3, 2000

Editorial data pp. iii-iii

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

Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? pp. 261-286

David Aboody, Ron Kasznik and Michael Williams

The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? pp. 287-320

Dan Givoly and Carla Hayn

Do companies successfully engage in opinion-shopping? Evidence from the UK pp. 321-337

Clive Lennox

Do firms mislead investors by overstating earnings before seasoned equity offerings? pp. 339-371

Lakshmanan Shivakumar

Volume 29, issue 2, 2000

Editorial data pp. iii-iii

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

Accounting for the impairment of long-lived assets: Evidence from the petroleum industry pp. 151-172

Mimi Alciatore, Peter Easton and Nasser Spear

Auditor resignations: clientele effects and legal liability pp. 173-205

Susan Zhan Shu

Nuclear decommissioning costs: The impact of recoverability risk on valuation pp. 207-230

Julia D'Souza, John Jacob and Naomi S. Soderstrom

Market valuation and deregulation of electric utilities pp. 231-260

Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson

Volume 29, issue 1, 2000

Editorial pp. vii-vii

Unknown

The effect of international institutional factors on properties of accounting earnings pp. 1-51

Ray Ball, S. P. Kothari and Ashok Robin

The association between financial accounting measures and real economic activity: a multinational study pp. 53-72

David A. Guenther and Danqing Young

CEO stock option awards and the timing of corporate voluntary disclosures pp. 73-100

David Aboody and Ron Kasznik

Earnings-based and accrual-based market anomalies: one effect or two? pp. 101-123

Daniel W. Collins and Paul Hribar

Conservative accounting and equity valuation pp. 125-149

Xiao-Jun Zhang

Volume 28, issue 3, 1999

A test of the market's mispricing of domestic and foreign earnings pp. 243-267

Wayne B. Thomas

The impact of improved auditor independence on audit market concentration in China pp. 269-305

Mark L. DeFond, T. J. Wong and Shuhua Li

Introducing convexity into optimal compensation contracts pp. 307-327

Thomas Hemmer, Oliver Kim and Robert E. Verrecchia

Depreciation-policy changes: tax, earnings management, and investment opportunity incentives pp. 359-389

A. Scott Keating and Jerold Zimmerman

Voluntry earnings disclosures in Uniform franchise offering circulars pp. 391-423

Renee Price

Volume 28, issue 2, 1999

Use of R2 in accounting research: measuring changes in value relevance over the last four decades pp. 83-115

Stephen Brown, Kin Lo and Thomas Lys

The impact of taxes on the choice of divestiture method pp. 117-150

Edward L. Maydew, Katherine Schipper and Linda Vincent

The use of equity grants to manage optimal equity incentive levels pp. 151-184

John Core and Wayne Guay

Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies pp. 185-209

Bin Ke, Kathy Petroni and Assem Safieddine

Share repurchases and intangible assets pp. 211-241

Mary E. Barth and Ron Kasznik

Volume 28, issue 1, 1999

Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects pp. 1-25

Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas

Whisper forecasts of quarterly earnings per share pp. 27-50

Mark Bagnoli, Messod D. Beneish and Susan G. Watts

Expertise in forecasting performance of security analysts pp. 51-82

John Jacob, Thomas Z. Lys and Margaret A. Neale

Volume 27, issue 3, 1999

The effect of reporting restructuring charges on analysts' forecast revisions and errors pp. 261-284

Paul K. Chaney, Chris E. Hogan and Debra C. Jeter

Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? pp. 285-303

Michael B. Clement

Voluntary disclosures and insider transactions pp. 305-326

Christopher F. Noe

Volume 27, issue 2, 1999

How much are differences in managerial ability worth? pp. 125-148

Rachel M. Hayes and Scott Schaefer

Earnings management by acquiring firms in stock for stock mergers pp. 149-176

Merle Erickson and Shiing-wu Wang

Dynamic incentives and responsibility accounting pp. 177-201

Raffi Indjejikian and Dhananjay Nanda

The 150-hour rule pp. 203-228

Chi-Wen Jevons Lee, Chiawen Liu and Taychang Wang

An empirical examination of the relation between debt contracts and management incentives pp. 229-259

Joy Begley and Gerald A. Feltham

Volume 27, issue 1, 1999

The effect of accounting-based debt covenants on equity valuation1 pp. 1-34

John E. Core and Catherine M. Schrand

The effect of competition on CEO turnover1 pp. 35-56

Mark L. DeFond and Chul W. Park

Public information and heuristic trade pp. 89-124

Paul E. Fischer and Robert E. Verrecchia

Volume 26, issue 1-3, 1999

An empirical assessment of the residual income valuation model1 pp. 1-34

Patricia M. Dechow, Amy P. Hutton and Richard G. Sloan

Comments on 'An empirical assessment of the residual income valuation model' pp. 35-42

William H. Beaver

Is comprehensive income superior to net income as a measure of firm performance?1 pp. 43-67

Dan Dhaliwal, K. R. Subramanyam and Robert Trezevant

How well does net income measure firm performance? A discussion of two studies1 pp. 105-111

Douglas J. Skinner

Earnings-based bonus plans and earnings management by business-unit managers1 pp. 113-142

Flora Guidry, Andrew J. Leone and Steve Rock

Discussion of earnings-based bonus plans and earnings management by business unit managers pp. 143-147

Paul M. Healy

Revaluations of fixed assets and future firm performance: Evidence from the UK1 pp. 149-178

David Aboody, Mary E. Barth and Ron Kasznik

An examination of the voluntary recognition of acquired brand names in the United Kingdom1 pp. 179-191

Karl A. Muller

Evaluating the reliability of current value estimates1 pp. 193-200

Richard G. Sloan

International accounting harmonization and global equity markets1 pp. 201-235

Mary E. Barth, Greg Clinch and Toshi Shibano

Disclosure requirements and stock exchange listing choice in an international context pp. 237-269

Steven Huddart, John S. Hughes and Markus Brunnermeier

Disclosure and the cost of capital: A discussion pp. 271-283

Robert E. Verrecchia

The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1 pp. 285-312

Mary S. Harris and Karl A. Muller

Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion1 pp. 313-318

Mohan Venkatachalam

The impact of derivatives on firm risk: An empirical examination of new derivative users1 pp. 319-351

Wayne R. Guay

Assessing the use of derivatives as part of a risk-management strategy pp. 353-357

Anne Beatty