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
Bibliographic data for series maintained by Catherine Liu ().

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Editorial data pp. 181-181: Ross L. Watts and Jerold Zimmerman
Auditor size and audit quality pp. 183-199: Linda Elizabeth DeAngelo
Intra-industry information transfers associated with earnings releases pp. 201-232: George Foster
Note on the behavior of residual security returns for winner and loser portfolios pp. 233-241: William H. Beaver and Wayne R. Landsman
Financial reporting: An accounting revolution: William Beaver, (Prentice-Hall, Englewood Cliffs, N.J., 1981) pp. 243-252: Robert S. Kaplan

Editorial data pp. 111-111: Ross L. Watts and Jerold Zimmerman
Auditor independence, `low balling', and disclosure regulation pp. 113-127: Linda Elizabeth DeAngelo
An income strategy approach to the positive theory of accounting standard setting/choice pp. 129-149: Mark E. Zmijewski and Robert L. Hagerman
Determinants of the corporate decision to capitalize interest pp. 151-179: Robert M. Bowen, Eric W. Noreen and John M. Lacey

Editorial data pp. 1-1: Ross L. Watts and Jerold Zimmerman
Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements pp. 3-36: Richard Leftwich
The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis pp. 37-71: Daniel W. Collins, Michael S. Rozeff and Dan S. Dhaliwal
Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back pp. 73-109: Robert W. Holthausen

Market failure fallacies and accounting information pp. 193-211: Richard Leftwich
Optimal tax depreciation pp. 213-237: Lee MacDonald Wakeman

Editorial data pp. 93-93: Ross L. Watts and Jerold Zimmerman
On the irrelevance of replacement cost disclosures for security prices pp. 95-106: Ross Watts and Jerold L. Zimmerman
Market reaction to the 1976 replacement cost disclosures pp. 107-125: Kelly Gheyara and James Boatsman
The information content of SEC accounting series release no. 190 pp. 127-157: William H. Beaver, Andrew A. Christie and Paul A. Griffin
The adjustment of security returns to the disclosure of replacement cost accounting information pp. 159-189: Byung T. Ro

The information content of security prices pp. 3-28: William Beaver, Richard Lambert and Dale Morse
Accounting policy decisions and capital market research pp. 29-62: George Foster
The rapidity of price adjustments to information pp. 63-92: Robert E. Verrecchia

Editorial data pp. 163-163: Ross L. Watts and Jerold Zimmerman
The information content of financial analysts' forecasts of earnings: Some evidence on semi-strong inefficiency pp. 165-185: Dan Givoly and Josef Lakonishok
Methodological issues in the use of financial ratios pp. 187-210: Baruch Lev and Shyam Sunder
On financial disclosure and the behavior of security prices pp. 211-232: James Ohlson

Editorial data pp. 91-91: Ross L. Watts and Jerold Zimmerman
Pro-producer regulation and accounting for assets: The case of electric utilities pp. 93-116: Gregg A. Jarrell
Anticipated information releases reflected in call option prices pp. 117-140: James M. Patell and Mark A. Wolfson
Some economic determinants of accounting policy choice pp. 141-161: Robert L. Hagerman and Mark E. Zmijewski

The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences pp. 3-44: Daniel W. Collins and Warren T. Dent
Financial accounting and reporting by oil and gas producing companies: A study of information effects pp. 45-75: Thomas R. Dyckman and Abbie J. Smith
On the theory of market information efficiency pp. 77-90: Robert E. Verrecchia