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 17, issue 3, 1994

Debt-covenant violations and managers' accounting responses pp. 281-308

Amy Patricia Sweeney

Accounting information and internal performance evaluation: Evidence from Texas banks pp. 331-358

David W. Blackwell, James A. Brickley and Michael S. Weisback

Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory pp. 359-375

Sanjay Kallapur

Accounting earnings and future economic rents: An empirical analysis pp. 377-400

Anwer S. Ahmed

Volume 17, issue 1-2, 1994

Market response to financial reports pp. 3-40

Joel S. Demski and Gerald A. Feltham

Public disclosure, private information collection, and short-term trading pp. 69-94

Maureen McNichols and Brett Trueman

Contracting cost determinants of GAAP for joint ventures in an unregulated environment pp. 95-111

Greg Whittred and Ian Zimmer

Accounting choice in troubled companies pp. 113-143

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

Debt covenant violation and manipulation of accruals pp. 145-176

Mark L. DeFond and James Jiambalvo

Compensation policies and financial characteristics of real estate investment trusts pp. 177-205

Joseph H. Golec

The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets pp. 207-228

Peter M. Clarkson and Dan A. Simunic

Extensions and violations of the statutory SEC form 10-K filing requirements pp. 229-254

Andrew W. Alford, Jennifer J. Jones and Mark E. Zmijewski

Are overhead costs strictly proportional to activity?: Evidence from hospital departments pp. 255-278

Eric Noreen, Eric Noreen and Naomi Soderstrom

Volume 16, issue 4, 1993

Editorial data pp. 381-381

Ray Ball, Ross L. Watts and Jerold Zimmerman

Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan pp. 383-405

Robert Jacobson and David Aaker

The investment opportunity set and accounting procedure choice: Preliminary evidence pp. 407-445

Douglas J. Skinner

Risk-free incentive contracts: Eliminating agency cost using option-based compensation schemes pp. 447-473

Thomas Hemmer

Volume 16, issue 1-3, 1993

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Accounting income, stock price, and managerial compensation pp. 3-23

Robert M. Bushman and Raffi J. Indjejikian

Incentive efficiency of compensation based on accounting and market performance pp. 25-53

Oliver Kim and Yoon Suh

Accounting earnings and top executive compensation pp. 55-100

Richard G. Sloan

The use of accounting and security price measures of performance in managerial compensation contracts: A discussion pp. 101-123

Richard A. Lambert

Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies pp. 125-160

Jennifer J. Gaver and Kenneth M. Gaver

Growth, corporate policies, and the investment opportunity set pp. 161-165

George P. Baker

Board composition, ownership structure, and hostile takeovers pp. 167-198

Anil Shivdasani

Corporate governance and hostile takeovers pp. 199-208

Michael Weisbach

Managerial discretion, organizational structure, and corporate performance: A study of leveraged recapitalizations pp. 209-236

David J. Denis and Diane K. Denis

Highly leveraged transactions and managerial discretion over investment policy: An overview pp. 237-240

Larry Y. Dann

CEO compensation and components of earnings in bank holding companies pp. 241-272

Greg Clinch and Joseph Magliolo

Financial performance surrounding CEO turnover pp. 273-315

Kevin Murphy and Jerold Zimmerman

Earnings management and nonroutine executive changes pp. 317-336

Susan Pourciau

Earnings and management incentives: Comments pp. 337-347

Abbie Smith

Stock-based incentive compensation and investment behavior pp. 349-372

John M. Bizjak, James A. Brickley and Jeffrey Coles

Stock-based incentives and investment decisions: A comment pp. 373-380

Karen Hopper Wruck

Volume 15, issue 4, 1992

Editorial data pp. 443-443

Ray Ball, Ross L. Watts and Jerold Zimmerman

A theory of responsibility centers pp. 445-484

Nahum Melumad, Dilip Mookherjee and Stefan Reichelstein

Optimistic reporting in the property- casualty insurance industry pp. 485-508

Kathy Ruby Petroni

An earnings prediction approach to examining intercompany information transfers pp. 509-523

Robert Freeman and Senyo Tse

Volume 15, issue 2-3, 1992

Editorial data pp. 115-115

Ray Ball, Ross L. Watts and Jerold Zimmerman

Aggregate accounting earnings can explain most of security returns: The case of long return intervals pp. 119-142

Peter D. Easton, Trevor S. Harris and James Ohlson

Information in prices about future earnings: Implications for earnings response coefficients pp. 143-171

S. P. Kothari and Richard G. Sloan

Price-earnings regressions in the presence of prices leading earnings: Earnings level versus change specifications and alternative deflators pp. 173-202

S. P. Kothari

Association between accounting performance measures and stock prices: A test of the life cycle hypothesis pp. 203-227

Joseph H. Anthony and K. Ramesh

The effects of qualified audit opinions on earnings response coefficients pp. 229-247

Sung K. Choi and Debra C. Jeter

Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients pp. 249-264

Ashiq Ali and Paul Zarowin

Earnings news and small traders: An intraday analysis pp. 265-302

Charles Lee

The relative and complementary performance of analyst and security-price-based measures of expected earnings pp. 303-316

Pieter Elgers and Dennis Murray

The earnings-price anomaly pp. 319-345

Ray Ball

Summary financial statement measures and analysts' forecasts of earnings pp. 347-372

Thomas L. Stober

The prediction of stock returns using financial statement information pp. 373-411

Robert W. Holthausen and David F. Larcker

Fundamental analysis and subsequent stock returns pp. 413-442

Anthony C. Greig

Volume 15, issue 1, 1992

Editorial data pp. 1-1

Ray Ball, Ross L. Watts and Jerold Zimmerman

Five year report on the journal of accounting & economics pp. 3-6

Ray Ball, Ross Watts and Jerold Zimmerman

The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting pp. 7-26

Dan Dhaliwal and Shiing-wu Wang

The market valuation implications of net periodic pension cost components pp. 27-62

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

Communication of nonearnings information at the financial statements release date pp. 63-86

Bong H. Han, Ross Jennings and James Noel

Economic determinants of accounting policy choice: The case of current cost accounting in the U.K pp. 87-114

Kenneth W. Lemke and Michael J. Page