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 25, issue 3, 1998

Commemorating the 25th Volume of the Journal of Accounting and Economics pp. 217-233

Ross Watts

Concentration without differentiation: A new look at the determinants of audit market concentration pp. 235-253

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

V. G. Narayanan and Antonio Davila

Accounting valuation, market expectation, and cross-sectional stock returns pp. 283-319

Richard Frankel and Charles Lee

Performance measurement systems, incentives, and the optimal allocation of responsibilities pp. 321-347

Thomas Hemmer

A model of negotiated transfer pricing pp. 349-384

Igor Vaysman

State and provincial corporate tax planning: income shifting and sales apportionment factor management pp. 385-406

Kenneth J. Klassen and Douglas A. Shackelford

Volume 25, issue 2, 1998

The relation between earnings and cash flows pp. 133-168

Patricia M. Dechow, S. P. Kothari and Ross Watts

Accounting earnings and executive compensation:: The role of earnings persistence pp. 169-193

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

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

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

Auditor changes and discretionary accruals pp. 35-67

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

Myung-Sun Kim and William Kross

Underwriting relationships, analysts' earnings forecasts and investment recommendations pp. 101-127

Hsiou-wei Lin and Maureen F. McNichols

Volume 24, issue 3, 1997

Determinants of divisional performance evaluation practices pp. 243-273

A. Scott Keating

Adopting residual income-based compensation plans: Do you get what you pay for? pp. 275-300

James S. Wallace

Does EVA(R) beat earnings? Evidence on associations with stock returns and firm values pp. 301-336

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

Julie H. Collins, Greg G. Geisler and Douglas A. Shackelford

Management communications with securities analysts pp. 363-394

Jennifer Francis, J. Douglas Hanna and Donna R. Philbrick

Volume 24, issue 2, 1997

pp. 127-127

. .

Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates pp. 151-173

Julie H. Collins and Douglas A. Shackelford

The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51 pp. 175-203

John R. M. Hand and Terrance R. Skantz

Market assessment of industry and firm earnings information pp. 205-218

Benjamin Ayers and Robert N. Freeman

A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing pp. 219-237

Ferdinand Gul and Judy S. L. Tsui

Volume 24, issue 1, 1997

Editorial data pp. 1-1

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

Sudipta Basu

Changes in the value-relevance of earnings and book values over the past forty years pp. 39-67

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

Gordon Bodnar and Joseph Weintrop

Earnings management to avoid earnings decreases and losses pp. 99-126

David Burgstahler and Ilia Dichev

Volume 23, issue 3, 1997

Editorial data pp. 223-223

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

David A. Guenther, Edward L. Maydew and Sarah E. Nutter

Earnings disclosures and stockholder lawsuits pp. 249-282

Douglas J. Skinner

Stock price effects of the allowance of LIFO for tax purposes pp. 283-308

Morton Pincus

Political cost incentives for earnings management in the cable television industry pp. 309-337

Kimberly Galligan Key

Volume 23, issue 2, 1997

Editorial data pp. 113-113

S. P. Kothari, Robert W. Holthausen, Ray Ball, Ross L. Watts and Jerold Zimmerman

Smoothing income in anticipation of future earnings pp. 115-139

Mark L. DeFond and Chul W. Park

Estimation of benchmark performance standards: An application to public school expenditures pp. 141-161

Nicholas Dopuch and Mahendra Gupta

Disclosure policy choices of UK firms receiving modified audit reports pp. 163-187

Carol A. Frost

An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes pp. 189-221

Nicholas Dopuch, Daniel E. Ingberman and Ronald R. King

Volume 23, issue 1, 1997

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Five year report on the Journal of Accounting and Economics pp. 3-6

Ray Ball, Ross Watts and Jerold Zimmerman

Teams, repeated tasks, and implicit incentives pp. 7-30

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

Leslie Eldenburg and Sanjay Kallapur

An empirical study of tax audits in China on international transfer pricing pp. 83-112

K. Hung Chan and Lynne Chow

Volume 22, issue 1-3, 1996

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Value-relevance of nonfinancial information: The wireless communications industry pp. 3-30

Eli Amir and Baruch Lev

The value-relevance of nonfinancial information: A discussion pp. 31-42

Terry Shevlin

An empirical analysis of the economic implications of fair value accounting for investment securities pp. 43-77

Anne Beatty, Sandra Chamberlain and Joseph Magliolo

Fair value disclosures by bank holding companies pp. 79-117

Elizabeth A. Eccher, K. Ramesh and S. Ramu Thiagarajan

An investigation of capital market reactions to pronouncements on fair value accounting pp. 119-154

Marcia Millon Cornett, Zabihollah Rezaee and Hassan Tehranian

Abandoning the transactions-based accounting model: Weighing the evidence pp. 155-175

Thomas Lys

Discretionary behavior with respect to allowances for loan losses and the behavior of security prices pp. 177-206

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

Ron Adiel

Earnings, regulatory capital, and tax management: Comments pp. 241-247

Douglas A. Shackelford

The pricing of discretionary accruals pp. 249-281

K. R. Subramanyam

Dividend-based earnings management: Empirical evidence from Finland pp. 283-312

Eero Kasanen, Juha Kinnunen and Jyrki Niskanen

What motivates managers' choice of discretionary accruals? pp. 313-325

Victor L. Bernard and Douglas J. Skinner

Value-relevance of banks' derivatives disclosures pp. 327-355

Mohan Venkatachalam

Market valuation of employee stock options pp. 357-391

David Aboody

Are disclosures about bank derivatives and employee stock options 'value-relevant'? pp. 393-405

Douglas J. Skinner