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 21, issue 3, 1996

Editorial data pp. 277-277

Ray Ball, Ross L. Watts and Jerold Zimmerman

Estimating earnings response coefficients: Pooled versus firm-specific models pp. 279-295

Walter R. Teets and Charles E. Wasley

Investment opportunities and the structure of executive compensation pp. 297-318

William R. Baber, Surya N. Janakiraman and Sok-Hyon Kang

How naive is the stock market's use of earnings information? pp. 319-337

Ray Ball and Eli Bartov

Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms pp. 339-374

Alister Hunt, Susan E. Moyer and Terry Shevlin

Volume 21, issue 2, 1996

Editorial data pp. 159-159

Ray Ball, Ross L. Watts and Jerold Zimmerman

CEO compensation: The role of individual performance evaluation pp. 161-193

Robert M. Bushman, Raffi J. Indjejikian and Abbie Smith

A field study of the impact of a performance-based incentive plan pp. 195-226

Rajiv D. Banker, Seok-Young Lee and Gordon Potter

Self-serving behavior in managers' discretionary information disclosure decisions pp. 227-251

Wilbur G. Lewellen, Taewoo Park and Byung T. Ro

Corporate responses to segment disclosure requirements pp. 253-275

Nandu J. Nagarajan and Sri S. Sridhar

Volume 21, issue 1, 1996

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Employee stock option exercises an empirical analysis pp. 5-43

Steven Huddart and Mark Lang

The influence of risk diversification on the early exercise of employee stock options by executive officers pp. 45-68

Thomas Hemmer, Steve Matsunaga and Terry Shevlin

Differential tax benefits and the pension reversion decision pp. 69-106

Greg Clinch and Toshi Shibano

The capitalization, amortization, and value-relevance of R&D pp. 107-138

Baruch Lev and Theodore Sougiannis

The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP pp. 139-158

Kam C. Chan and Gim S. Seow

Volume 20, issue 3, 1995

Editorial data pp. 227-227

Ray Ball, Ross L. Watts and Jerold Zimmerman

Taxation, regulation, and the organizational structure of property-casualty insurers pp. 229-253

Kathy R. Petroni and Douglas A. Shackelford

Stakeholders' implicit claims and accounting method choice pp. 255-295

Robert M. Bowen, Larry DuCharme and D. Shores

Auditor brand name reputations and industry specializations pp. 297-322

Allen T. Craswell, Jere R. Francis and Stephen L. Taylor

Volume 20, issue 2, 1995

Price and return models pp. 155-192

S. P. Kothari and Jerold Zimmerman

Valuing executive stock options with endogenous departure pp. 193-205

Charles J. Cuny and Philippe Jorion

Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis pp. 207-225

Anwer S. Ahmed and Carolyn Takeda

Volume 20, issue 1, 1995

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Mandated accounting changes and managerial discretion pp. 3-29

Steven Balsam, In-Mu Haw and Steven B. Lilien

Analysts' forecasts as proxies for investor beliefs in empirical research pp. 31-60

Jeffery S. Abarbanell, William N. Lanen and Robert E. Verrecchia

Managerial ownership, accounting choices, and informativeness of earnings pp. 61-91

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

Stanley Baiman and Robert E. Verrecchia

Volume 19, issue 2-3, 1995

Editorial data pp. 175-175

Ray Ball, Ross L. Watts and Jerold Zimmerman

Editorial: Organizations, incentives, and innovation pp. 177-177

Ray Ball and Glenn M. MacDonald

Complementarities and fit strategy, structure, and organizational change in manufacturing pp. 179-208

Paul Milgrom and John Roberts

On the interrelation between production technology, job design, and incentives pp. 209-245

Thomas Hemmer

Incentive compensation in a corporate hierarchy pp. 247-277

Michael Gibbs

Business unit innovation and the structure of executive compensation pp. 279-313

Robert W. Holthausen, David F. Larcker and Richard G. Sloan

Communication and delegation in collusive agencies pp. 315-344

Bente Villadsen

Partner selection and group formation in cooperative benchmarking pp. 345-364

Dan Elnathan and Oliver Kim

Corporate diversification and innovative efficiency an empirical study pp. 365-381

Laura B. Cardinal and Tim C. Opler

Agency costs and innovation some empirical evidence pp. 383-409

Jennifer Francis and Abbie Smith

Motives for forming research & development financing organizations pp. 411-442

Anne Beatty, Philip G. Berger and Joseph Magliolo

Corporate research & development investments international comparisons pp. 443-470

Sanjai Bhagat and Ivo Welch

Volume 19, issue 1, 1995

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Additional evidence on bonus plans and income management pp. 3-28

Jennifer J. Gaver, Kenneth M. Gaver and Jeffrey R. Austin

Annual bonus schemes and the manipulation of earnings pp. 29-74

Robert W. Holthausen, David F. Larcker and Richard G. Sloan

Incorporation and the audit market pp. 75-114

Ronald A. Dye

An empirical analysis of manufacturing overhead cost drivers pp. 115-137

Rajiv D. Banker, Gordon Potter and Roger G. Schroeder

Experimental tests of disclosure with an opponent pp. 139-167

Ronald R. King and David E. Wallin

Erratum pp. 169-169

Oliver Kim and Robert E. Verrecchia

Volume 18, issue 3, 1994

Science, specific knowledge, and total quality management pp. 247-287

Karen Hopper Wruck and Michael Jensen

Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association pp. 289-324

Daniel W. Collins, S. P. Kothari, Jay Shanken and Richard G. Sloan

Repricing executive stock opition in a down market pp. 325-356

P. Jane Saly

Environmental disclosures, regulatory costs, and changes in firm value pp. 357-377

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

David A. Guenther

Volume 18, issue 2, 1994

Why do companies purchase timely quarterly reviews? pp. 131-155

Mike Ettredge, Dan Simon, David Smith and Mary Stone

Earnings management preceding management buyout offers pp. 157-179

Susan E. Perry and Thomas H. Williams

Bonus and penalty incentives contract choice by employees pp. 181-206

Joan Luft

Employee stock options pp. 207-231

Steven Huddart

Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities pp. 233-243

Bruce W. Chase and Edward N. Coffman

Volume 18, issue 1, 1994

Editorial data pp. 1-1

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

Patricia M. Dechow

The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87 pp. 89-114

Ashiq Ali and Krishna R. Kumar

Differences between COMPUSTAT and CRSP SIC codes and related effects on research pp. 115-128

David A. Guenther and Andrew J. Rosman