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Journal of Accounting and Economics

1979 - 2017

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 59, issue 2, 2015

Strategic silence, insider selling and litigation risk pp. 119-142 Downloads
Mary Brooke Billings and Matthew C. Cedergren
Information asymmetry and capital structure: Evidence from regulation FD pp. 143-162 Downloads
Reining Petacchi
Why do analysts revise their stock recommendations after earnings announcements? pp. 163-181 Downloads
Ari Yezegel
The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals pp. 182-202 Downloads
Scott D. Dyreng, Bradley P. Lindsey, Kevin S. Markle and Douglas A. Shackelford
Effects of managerial labor market on executive compensation: Evidence from job-hopping pp. 203-220 Downloads
Huasheng Gao, Juan Luo and Tilan Tang
Public pension accounting rules and economic outcomes pp. 221-241 Downloads
James Naughton, Reining Petacchi and Joseph Weber
Alternative information sources and information asymmetry reduction: Evidence from small business debt pp. 242-263 Downloads
Gavin Cassar, Christopher D. Ittner and Ken S. Cavalluzzo
Do rating agencies cater? Evidence from rating-based contracts pp. 264-283 Downloads
Pepa Kraft
Mandatory disclosure and asymmetry in financial reporting pp. 284-299 Downloads
Jeremy Bertomeu and Robert P. Magee

Volume 59, issue 1, 2015

The economic effects of financial derivatives on corporate tax avoidance pp. 1-24 Downloads
Michael P. Donohoe
Discretionary disclosures using a certifier pp. 25-40 Downloads
Iván Marinovic and Sri S. Sridhar
Geographic proximity and analyst coverage decisions: Evidence from IPOs pp. 41-59 Downloads
O'Brien, Patricia C. and Hongping Tan
CEO tenure and earnings management pp. 60-79 Downloads
Ashiq Ali and Weining Zhang
Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism pp. 80-104 Downloads
Xiumin Martin and Sugata Roychowdhury
Do baths muddy the waters or clear the air? pp. 105-117 Downloads
K. Stephen Haggard, John S. Howe and Andrew A. Lynch

Volume 58, issue 2, 2014

Cash flow asymmetry: Causes and implications for conditional conservatism research pp. 173-200 Downloads
Daniel W. Collins, Paul Hribar and Tian, Xiaoli (Shaolee)
Audit committee financial expertise and earnings management: The role of status pp. 208-230 Downloads
Patrick G. Badolato, Dain Donelson and Matthew Ege
Industry concentration and corporate disclosure policy pp. 240-264 Downloads
Ashiq Ali, Sandy Klasa and Eric Yeung
A review of archival auditing research pp. 275-326 Downloads
Mark DeFond and Jieying Zhang
Issues raised by studying DeFond and Zhang: What should audit researchers do? pp. 327-338 Downloads
John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin and Hojun Seo
Financial accounting in the banking industry: A review of the empirical literature pp. 339-383 Downloads
Anne Beatty and Scott Liao
Thoughts on financial accounting and the banking industry pp. 384-395 Downloads
Robert M. Bushman

Volume 58, issue 1, 2014

Macro to micro: Country exposures, firm fundamentals and stock returns pp. 1-20 Downloads
Ningzhong Li, Scott Richardson and İrem Tuna
The Sarbanes–Oxley act and cross-listed foreign private issuers pp. 21-40 Downloads
Xi Li
Have capital market anomalies attenuated in the recent era of high liquidity and trading activity? pp. 41-58 Downloads
Tarun Chordia, Avanidhar Subrahmanyam and Qing Tong
Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation pp. 59-78 Downloads
Sarah B. Clinton, Joshua White and Tracie Woidtke
Large shareholders and disclosure strategies: Evidence from IPO lockup expirations pp. 79-95 Downloads
Yonca Ertimur, Ewa Sletten and Jayanthi Sunder
Knowledge, compensation, and firm value: An empirical analysis of firm communication pp. 96-116 Downloads
Feng Li, Michael Minnis, Venky Nagar and Madhav Rajan
Implications of power: When the CEO can pressure the CFO to bias reports pp. 117-141 Downloads
Henry L. Friedman
Broker-hosted investor conferences pp. 142-166 Downloads
T. Clifton Green, Russell Jame, Stanimir Markov and Musa Subasi

Volume 57, issue 2, 2014

The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions pp. 89-109 Downloads
Samuel B. Bonsall
Outside directors and board advising and monitoring performance pp. 110-131 Downloads
Kyonghee Kim, Elaine Mauldin and Sukesh Patro
Investors׳ reaction to the use of poison pills as a tax loss preservation tool pp. 132-148 Downloads
Stephanie A. Sikes, Tian, Xiaoli (Shaolee) and Ryan Wilson
Commitment to social good and insider trading pp. 149-175 Downloads
Feng Gao, Ling Lei Lisic and Ivy Xiying Zhang
The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations pp. 176-195 Downloads
Rahul Vashishtha
Why have measures of earnings quality changed over time? pp. 196-217 Downloads
Anup Srivastava
Accounting conservatism and managerial risk-taking: Corporate acquisitions pp. 218-240 Downloads
Todd D. Kravet
Political connections and SEC enforcement pp. 241-262 Downloads
Maria M. Correia

Volume 57, issue 1, 2014

Does freezing a defined benefit pension plan affect firm risk? pp. 1-21 Downloads
Helen Choy, Juichia Lin and Micah S. Officer
The turn-of-the-year effect and tax-loss-selling by institutional investors pp. 22-42 Downloads
Stephanie A. Sikes
Destination taxation and evasion: Evidence from U.S. inter-state commodity flows pp. 43-57 Downloads
William Fox, LeAnn Luna and Georg Schaur
Accounting misstatements following lawsuits against auditors pp. 58-75 Downloads
Clive Lennox and Bing Li
Accounting earnings and gross domestic product pp. 76-88 Downloads
Yaniv Konchitchki and Panos N. Patatoukas

Volume 56, issue 2, 2013

Earnings quality: Evidence from the field pp. 1-33 Downloads
Ilia D. Dichev, John R. Graham, Campbell Harvey and Shiva Rajgopal
Did the SEC impact banks' loan loss reserve policies and their informativeness? pp. 42-65 Downloads
Paul J. Beck and Ganapathi S. Narayanamoorthy
CEO compensation and corporate risk: Evidence from a natural experiment pp. 79-101 Downloads
Todd A. Gormley, David A. Matsa and Todd Milbourn
Non-discretionary conservatism: Evidence and implications pp. 112-133 Downloads
Alastair Lawrence, Richard Sloan and Yuan Sun
Understanding discretion in conservatism: An alternative viewpoint pp. 134-146 Downloads
Sugata Roychowdhury and Xiumin Martin
Mandatory IFRS reporting and changes in enforcement pp. 147-177 Downloads
Hans B. Christensen, Luzi Hail and Christian Leuz
Proxy advisory firms and stock option repricing pp. 149-169 Downloads
David F. Larcker, Allan L. McCall and Gaizka Ormazabal
Tax avoidance and geographic earnings disclosure pp. 170-189 Downloads
Ole-Kristian Hope, Ma, Mark (Shuai) and Wayne B. Thomas
Disentangling mandatory IFRS reporting and changes in enforcement pp. 178-188 Downloads
Mary E. Barth and Doron Israeli
Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market pp. 189-215 Downloads
Joseph Gerakos, Mark Lang and Mark Maffett
Estimation sample selection for discretionary accruals models pp. 190-211 Downloads
Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper
Accounting restatements, governance and municipal debt financing pp. 212-227 Downloads
William R. Baber, Angela K. Gore, Kevin T. Rich and Jean X. Zhang
The separation of ownership and control and corporate tax avoidance pp. 228-250 Downloads
Brad A. Badertscher, Sharon P. Katz and Sonja O. Rego
Market reaction to earnings news: A unified test of information risk and transaction costs pp. 251-266 Downloads
Qi Zhang, Charlie X. Cai and Kevin Keasey
Economic effects of SOX Section 404 compliance: A corporate insider perspective pp. 267-290 Downloads
Cindy R. Alexander, Scott W. Bauguess, Gennaro Bernile, Yoon-Ho Alex Lee and Jennifer Marietta-Westberg
Debt, equity, and capital investment pp. 291-310 Downloads
Scott B. Jackson, Timothy M. Keune and Leigh Salzsieder
Personally tax aggressive executives and corporate tax sheltering pp. 311-328 Downloads
James A. Chyz

Volume 56, issue 1, 2013

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? pp. 1-18 Downloads
Mei Cheng, Dan Dhaliwal and Yuan Zhang
Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts pp. 19-39 Downloads
Anna M. Costello
Do managers define non-GAAP earnings to meet or beat analyst forecasts? pp. 40-56 Downloads
Jeffrey T. Doyle, Jared N. Jennings and Mark T. Soliman
Performance shocks and misreporting pp. 57-72 Downloads
Joseph Gerakos and Andrei Kovrijnykh
Preannouncing competitive decisions in oligopoly markets pp. 73-90 Downloads
Carlos Corona and Lin Nan
Insider trading restrictions and top executive compensation pp. 91-112 Downloads
David J. Denis and Jin Xu
Accrual reversals, earnings and stock returns pp. 113-129 Downloads
Eric J. Allen, Chad R. Larson and Richard G. Sloan
Individual investors and financial disclosure pp. 130-147 Downloads
Alastair Lawrence
Page updated 2017-11-23