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 7, issue 1-3, 1985

Editorial data pp. 1-1

Ross L. Watts and Jerold Zimmerman

Management compensation and the managerial labor market pp. 3-9

Michael Jensen and Jerold L. Zimmerman

Corporate performance and managerial remuneration: An empirical analysis pp. 11-42

Kevin Murphy

Executive compensation, management turnover, and firm performance: An empirical investigation pp. 43-66

Anne T. Coughlan and Ronald M. Schmidt

The self-serving management hypothesis: Some evidence pp. 67-84

George J. Benston

The effect of bonus schemes on accounting decisions pp. 85-107

Paul M. Healy

Evidence on the effect of bonus schemes on accounting procedure and accrual decisions pp. 109-113

Robert S. Kaplan

The impact of long-range managerial compensation plans on shareholder wealth pp. 115-129

James A. Brickley, Sanjai Bhagat and Ronald C. Lease

Market reaction to short-term executive compensation plan adoption pp. 131-144

Hassan Tehranian and James F. Waegelein

Stock market reaction to management incentive plan adoption: An overview pp. 145-149

Jerold B. Warner

An analysis of the stock price reaction to sudden executive deaths: Implications for the managerial labor market pp. 151-174

W. Bruce Johnson, Robert P. Magee, Nandu J. Nagarajan and Harry A. Newman

A discussion of CEO deaths and the reaction of stock prices pp. 175-178

G. William Schwert

Golden parachutes, executive decision-making, and shareholder wealth pp. 179-203

Richard A. Lambert and David F. Larcker

Commentary on `golden parachutes, executive decision-making, and shareholder wealth' pp. 205-208

Sherwin Rosen

Merger decisions and executive stock ownership in acquiring firms pp. 209-231

Wilbur Lewellen, Claudio Loderer and Ahron Rosenfeld

Takeovers and managerial compensation a discussion pp. 233-238

Wayne H. Mikkelson and Richard S. Ruback

Management compensation and the managerial labor market an overview pp. 239-245

Artur Raviv

Three reflections on performance rewards and higher education pp. 247-251

William H. Meckling

Volume 6, issue 3, 1984

Abnormal returns to investment strategies based on the timing of earnings reports pp. 165-183

Stephen H. Penman

Accounting activities, security prices, and class action lawsuits pp. 185-204

Robert L. Kellogg

Testing for incremental information content in the presence of collinearity pp. 205-217

Andrew A. Christie, Michael D. Kennelley, J. William King and Thomas F. Schaefer

Testing for incremental information content in the presence of collinearity: A comment pp. 219-223

William H. Beaver, Paul A. Griffin and Wayne R. Landsman

Volume 6, issue 2, 1984

Editorial data pp. 99-99

Ross L. Watts and Jerold Zimmerman

Accounting for retail land sales: Analysis of a mandated change pp. 101-132

John S. Hughes and William E. Ricks

The effect of audit firm size on audit prices: A study of the Australian Market pp. 133-151

Jere R. Francis

An investigation of the information content of foreign sensitive payment disclosures pp. 153-162

David B. Smith, Howard Stettler and William Beedles

Volume 6, issue 1, 1984

Editorial data pp. 1-1

Ross L. Watts and Jerold Zimmerman

Mandated accounting changes and debt covenants: The case of oil and gas accounting pp. 39-65

Thomas Lys

Effects of early bond refundings: An empirical investigation of security returns pp. 67-96

J. Richard Dietrich

Volume 5, issue 1, 1983

The association between performance plan adoption and corporate capital investment pp. 3-30

David F. Larcker

Some economic determinants of time-series properties of earnings pp. 31-48

Baruch Lev

The effect of the information environment on the relationship between financial disclosure and security price variability pp. 49-74

Maureen McNichols and James G. Manegold

Editorial data pp. 75-75

Ross L. Watts and Jerold Zimmerman

The economic consequences of accounting choice implications of costly contracting and monitoring pp. 77-117

Robert W. Holthausen and Richard W. Leftwich

Taxes and firm size pp. 119-149

Jerold L. Zimmerman

An economic analysis of participation in the municipal finance officers association certificate of conformance program pp. 151-175

John Evans and James M. Patton

Discretionary disclosure pp. 179-194

Robert E. Verrecchia

The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs pp. 195-211

Lane A. Daley and Robert L. Vigeland

Toward understanding the role of auditing in the public sector pp. 213-227

William R. Baber

Volume 4, issue 3, 1982

Editorial data pp. 143-143

Ross L. Watts and Jerold Zimmerman

Determinants of intramethod choice in the oil and gas industry pp. 145-170

Steven Lilien and Victor Pastena

Mandated successful efforts and auditor choice pp. 171-203

Linda Elizabeth DeAngelo

Cross-sectional association between abnormal returns and firm specific variables pp. 205-228

Prem C. Jain

Advanced management accounting: Robert S. Kaplan, (Prentice-Hall, Englewood Cliffs, NJ, 1982) pp. 229-232

Michael W. Maher

Volume 4, issue 2, 1982

Editorial data pp. 55-55

Ross L. Watts and Jerold Zimmerman

Financial analysts' forecasts of earnings: A better surrogate for market expectations pp. 85-107

Dov Fried and Dan Givoly

A market test of investor reaction to disagreements pp. 109-120

David B. Smith and Donald R. Nichols

The impact of replacement cost disclosure on security prices: New Evidence pp. 121-141

Steven Lustgarten

Volume 4, issue 1, 1982

Editorial data pp. 1-1

Ross L. Watts and Jerold Zimmerman

Taxes and executive stock options pp. 3-14

Gailen L. Hite and Michael S. Long

The incremental information content of replacement cost earnings pp. 15-39

William H. Beaver, Paul A. Griffin and Wayne R. Landsman

The effect of owner versus management control on the choice of accounting methods pp. 41-53

Dan S. Dhaliwal, Gerald L. Salamon and E. Dan Smith