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 14, issue 4, 1991

Editorial data pp. 321-321

Ray Ball, Ross L. Watts and Jerold Zimmerman

Impact on equity prices of pronouncements related to nonpension postretirement benefits pp. 323-346

Hassan Espahbodi, Elizabeth Strock and Hassan Tehranian

Informationally motivated auditor replacement pp. 347-374

Ronald A. Dye

Empirical assessment of the impact of auditor quality on the valuation of new issues pp. 375-399

Gerald A. Feltham, John S. Hughes and Dan A. Simunic

Volume 14, issue 3, 1991

Editorial data pp. 215-215

Ray Ball, Ross Watts and Jerold Zimmerman

Repurchase tender offers and earnings information pp. 217-251

Larry Y. Dann, Ronald Masulis and David Mayers

Earnings and risk changes around stock repurchase tender offers pp. 253-274

Michael Hertzel and Prem C. Jain

Open-market stock repurchases as signals for earnings and risk changes pp. 275-294

Eli Bartov

Overfunded defined benefit pension plan settlements without asset reversions pp. 295-320

In-Hu Haw, Kooyul Jung and Steven B. Lilien

Volume 14, issue 2, 1991

Editorial data pp. 115-115

Ray Ball, Ross Watts and Jerold Zimmerman

The market for tax benefits: Evidence from leveraged ESOPs pp. 117-145

Douglas A. Shackelford

Do analysts' earnings forecasts incorporate information in prior stock price changes? pp. 147-165

Jeffery S. Abarbanell

Determinants of the use of regulatory accounting principles by Savings and Loans pp. 167-201

Walter G. Blacconiere, Robert M. Bowen, Stephan E. Sefcik and Christopher H. Stinson

The power of tests employing log-transformed volume in detecting abnormal trading pp. 203-214

William M. Cready and Ramachandran Ramanan

Volume 14, issue 1, 1991

Editorial data pp. 1-1

Ray Ball, Ross Watts and Jerold Zimmerman

The role of audits and audit quality in valuing new issues pp. 3-49

Srikant M. Datar, Gerald A. Feltham and John S. Hughes

Executive incentives and the horizon problem: An empirical investigation pp. 51-89

Patricia M. Dechow and Richard G. Sloan

Market reactions to accounting regulations in the savings and loan industry pp. 91-113

Walter G. Blacconiere

Volume 13, issue 4, 1990

Editorial data pp. 303-303

Ray Ball, Ross L. Watts and Jerold Zimmerman

Evidence that stock prices do not fully reflect the implications of current earnings for future earnings pp. 305-340

Victor L. Bernard and Jacob K. Thomas

The association between revisions of financial analysts' earnings forecasts and security-price changes pp. 341-363

Thomas Lys and Sungkyu Sohn

Differential intra-industry information transfer associated with management earnings forecasts pp. 365-379

Youngin Pyo and Steven Lustgarten

Volume 13, issue 3, 1990

Editorial data pp. 189-189

Ray Ball, Ross Watts and Jerold Zimmerman

Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests pp. 213-247

Daniel W. Collins and Linda DeAngelo

Incentives associated with changes in consolidated reporting requirements pp. 249-266

Shehzad L. Mian and Clifford Smith

Valuation effects of holding gains on long-term debt pp. 267-283

John S. Strong

Volume 13, issue 2, 1990

Editorial data pp. 91-91

Ray Ball, Ross Watts and Jerold Zimmerman

Structural changes and the forecasting of quarterly accounting earnings in the utility industry pp. 93-122

Chi-Wen Jevons Lee and Chung Chen

Capital adequacy ratio regulations and accounting choices in commercial banks pp. 123-154

Susan E. Moyer

A direct test of the cognitive bias theory of share price reversals pp. 155-166

April Klein

Volume 13, issue 1, 1990

Analysts' use of managerial bonus incentives in forecasting earnings pp. 4-23

Kyungho Kim and Douglas A. Schroeder

Insubstance defeasances: Security Price Reactions and Motivations pp. 47-89

John R. M. Hand, Patricia J. Hughes and Stephan E. Sefcik

Volume 12, issue 4, 1990

Editorial data pp. 339-339

Ray Ball, Ross Watts and Jerold Zimmerman

Voluntary disclosure with a strategic opponent pp. 341-363

Alfred Wagenhofer

Information quality and discretionary disclosure pp. 365-380

Robert E. Verrecchia

Negotiated accounting rules in private financial contracts pp. 381-396

Samir El-Gazzar and Victor Pastena

External monitoring and its effect on seasoned common stock issues pp. 397-417

Myron B. Slovin, Marie E. Sushka and Carl D. Hudson

Volume 12, issue 1-3, 1990

Editorial data pp. 1-1

Ray Ball, Ross Watts and Jerold Zimmerman

Accounting and the theory of the firm pp. 3-13

Ronald Coase

Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses pp. 15-36

Andrew A. Christie

Aggregation of test statistics: Statistics vs. economics pp. 37-44

Richard Leftwich

An empirical examination of debt covenant restrictions and accounting-related debt proxies pp. 45-63

Joanne C. Duke and Herbert Hunt

Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice pp. 65-95

Eric G. Press and Joseph B. Weintrop

Effectiveness of accounting-based dividend covenants pp. 97-123

Paul M. Healy and Krishna G. Palepu

Debt covenants and accounting choice pp. 125-139

Joy Begley

Incentives for unconsolidated financial reporting pp. 141-171

Shehzad L. Mian and Clifford Smith

Efficient contracting and the choice of accounting method in the oil and gas industry pp. 173-205

David H. Malmquist

Accounting method choice: Opportunistic behavior, efficient contracting, and information perspectives pp. 207-218

Robert W. Holthausen

Financial disclosure policy in an entry game pp. 219-243

Masako N. Darrough and Neal M. Stoughton

Endogenous proprietary costs through firm interdependence pp. 245-250

Robert E. Verrecchia

Internal corporate restructuring: An empirical analysis pp. 251-280

James A. Brickley and Leonard D. Van Drunen

The market for audit services: Evidence from voluntary auditor changes pp. 281-308

W. Bruce Johnson and Thomas Lys

Manufacturing overhead cost driver analysis pp. 309-337

George Foster and Mahendra Gupta