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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Editorial data pp. 293-293: Ray Ball, Ross L. Watts and Jerold Zimmerman
Financial statement analysis and the prediction of stock returns pp. 295-329: Jane A. Ou and Stephen H. Penman
The behavior of daily stock market trading volume pp. 331-359: Bipin B. Ajinkya and Prem C. Jain
Why do firms terminate their overfunded pension plans? pp. 361-398: Jacob K. Thomas
An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans pp. 399-418: H. Fred Mittelstaedt

Editorial data pp. 107-107: Ray Ball, Rose L. Watts and Jerold Zimmerman
Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model pp. 109-115: James Ohlson
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients pp. 143-181: Daniel W. Collins and S. P. Kothari
Collection of information about publicly traded firms: Theory and evidence pp. 183-206: Ravi Bhushan
Changes in the probability of bankruptcy and equity value pp. 207-224: David Burgstahler, James Jiambalvo and Eric Noreen
Informational efficiency and the information content of earnings during the market crash of October 1987 pp. 225-254: Robert M. Bowen, Marilyn F. Johnson and Terry Shevlin
Firm characteristics and analyst following pp. 255-274: Ravi Bhushan

Managers' earnings forecasts and intra-industry information transfers pp. 3-33: Jerry C. Y. Han, John J. Wild and K. Ramesh
The impact of SFAS no. 8 on equity prices of early and late adopting firms: An events study and cross-sectional analysis pp. 35-69: William K. Salatka
Characteristics of firms correcting previously reported quarterly earnings pp. 71-93: William Kinney and Linda S. McDaniel
An analysis of stock price reaction to management change in distressed firms pp. 95-106: Karl-Adam Bonnier and Robert F. Bruner

Editorial data pp. 275-275: Ray Ball, Ross L. Watts and Jerold Zimmerman
Economic consequences of accounting standards: The lease disclosure rule change pp. 277-310: Eugene Imhoff and Jacob K. Thomas
Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions pp. 311-334: William N. Lanen and Rex Thompson
A comparison of the financial characteristics of December and non-December year-end companies pp. 335-344: David B. Smith and Susan Pourciau

Relevant costs, congestion and stochasticity in production environments pp. 171-197: Rajiv D. Banker, Srikant M. Datar and Sunder Kekre
Corporate taxes and defined benefit pension plans pp. 199-237: Jacob K. Thomas

Editorial data pp. 87-87: Ray Ball, Ross L. Watts and Jerold Zimmerman
Non-linearities and nominal contracting effects: The case of the depreciation tax shield pp. 89-110: Paul Zarowin
Economic vs. accounting depreciation pp. 111-125: Moshe Kim and Giora Moore
The proposed introduction of current cost accounting in the U.K.: Determinants of corporate preference pp. 127-149: Timothy G. Sutton
Economic incentives for the voluntary disclosure of current cost financial statements pp. 151-167: Jilnaught Wong

Editorial data pp. 1-1: Ray Ball, Ross L. Watts and Jerold Zimmerman
Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests pp. 3-36: Linda Elizabeth DeAngelo
Political costs and an intraperiod accounting choice for export tax credits pp. 37-51: Jilnaught Wong
Analysts' forecasts as earnings expectations pp. 53-83: Patricia C. O'brien

Editorial data pp. 229-229: Ray Ball, Ross L. Watts and Jerold Zimmerman
On cross-sectional analysis in accounting research pp. 231-258: Andrew A. Christie
The derived demand for consolidated financial reporting pp. 259-285: Greg Whittred
Executive compensation and executive incentive problems: An empirical analysis pp. 287-310: Wilbur Lewellen, Claudio Loderer and Kenneth Martin

Editorial data pp. 109-109: Ray Ball, Ross L. Watts and Jerold Zimmerman
Firm size and the information content of prices with respect to earnings pp. 111-138: Daniel W. Collins, S. P. Kothari and Judy Dawson Rayburn
The information content of security prices: A second look pp. 139-157: William H. Beaver, Richard A. Lambert and Stephen G. Ryan
An evaluation of alternative proxies for the market's assessment of unexpected earnings pp. 159-193: Lawrence D. Brown, Robert L. Hagerman, Paul A. Griffin and Mark E. Zmijewski
The association between accounting earnings and security returns for large and small firms pp. 195-228: Robert N. Freeman

Editorial data pp. 1-1: Ray Ball, Ross L. Watts and Jerold Zimmerman
The first eight years of the journal of accounting and economics pp. 3-6: Ray Ball, Ross Watts and Jerold L. Zimmerman
The effect of accounting procedure changes on CEOs' cash salary and bonus compensation pp. 7-34: Paul M. Healy, Sok-Hyon Kang and Krishna G. Palepu
Determinants of corporate pension funding strategy pp. 35-59: Jere R. Francis and Sara Ann Reiter
Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings pp. 61-87: Lawrence D. Brown, Robert L. Hagerman, Paul A. Griffin and Mark E. Zmijewski
Intra-industry information releases: A recursive systems approach pp. 89-106: Greg J. Clinch and Norman A. Sinclair

Editorial data pp. 173-173: Ross L. Watts and Jerold Zimmerman
Managerial discretion in the choice among financial reporting alternatives pp. 175-195: Robert E. Verrecchia
The effect of preferred stock rating changes on preferred and common stock prices pp. 197-215: Scott E. Stickel
Accounting for leases by lessees pp. 217-237: Samir El-Gazzar, Steve Lilien and Victor Pastena

Editorial data pp. 91-91: Ross L. Watts and Jerold Zimmerman
Abnormal stock returns associated with media disclosures of `subject to' qualified audit opinions pp. 93-117: Nicholas Dopuch, Robert W. Holthausen and Richard W. Leftwich
Signalling by direct disclosure under asymmetric information pp. 119-142: Patricia J. Hughes
Characteristics of firms electing early adoption of SFAS 52 pp. 143-158: Frances L. Ayres
Information quality and the valuation of new issues pp. 159-172: Sheridan Titman and Brett Trueman

Editorial data pp. 1-1: Ross L. Watts and Jerold Zimmerman
Predicting takeover targets: A methodological and empirical analysis pp. 3-35: Krishna G. Palepu
Accounting for interest by real estate developers pp. 37-51: Ian Zimmer
Why do managers voluntarily release earnings forecasts? pp. 53-71: Brett Trueman
Audit technology and preferences for auditing standards pp. 73-89: William Kinney