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 71, issue 2, 2021

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities

Divya Anantharaman and Darren Henderson

Analysts’ estimates of the cost of equity capital

Karthik Balakrishnan, Lakshmanan Shivakumar and Peeyush Taori

Are CEOs’ purchases more profitable than they appear?

Christopher Armstrong, Terrence Blackburne and Phillip Quinn

Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures

Darren Bernard, Devrimi Kaya and John Wertz

The distraction effect of non-audit services on audit quality

Erik L. Beardsley, Andrew J. Imdieke and Thomas C. Omer

The innovation consequences of mandatory patent disclosures

Jinhwan Kim and Kristen Valentine

The effect of tax avoidance crackdown on corporate innovation

Qin Li, Ma, Mark (Shuai) and Terry Shevlin

The role of bankers in the U.S. syndicated loan market

Christoph Herpfer

The influence of loan officers on loan contract design and performance

Robert Bushman, Janet Gao, Xiumin Martin and Joseph Pacelli

The effect of retaliation costs on employee whistleblowing

Jonas Heese and Gerardo Pérez-Cavazos

Private communication among competitors and public disclosure

John D. Kepler

Labor mobility and antitakeover provisions

Aiyesha Dey and Joshua White

The effect of supplier industry competition on pay-for-performance incentive intensity

Mary Ellen Carter, Jen Choi and Karen L. Sedatole

Silence can be golden: On the value of allowing managers to keep silent when information is soft

Tsahi Versano

Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms

Yashu Dong and Danqing Young

Volume 71, issue 1, 2021

Corporate tax cuts, merger activity, and shareholder wealth

Jennifer L. Blouin, Eliezer M. Fich, Edward M. Rice and Anh Tran

The economic effects of expanded compensation disclosures

Brandon Gipper

Seemingly inconsistent analyst revisions

Michael Iselin, Min Park and Andrew Van Buskirk

The economics of misreporting and the role of public scrutiny

Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia

The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment

Mahfuz Chy, Gus De Franco and Barbara Su

On the SEC's 2010 enforcement cooperation program

Andrew J. Leone, Edward Xuejun Li and Michelle Liu

Investor communication and the benefits of cross-listing

Nayana Reiter

The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences

Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian

Word-of-mouth communication, noise-driven volatility, and public disclosure

Hao Xue and Ronghuo Zheng

Peer effects in corporate disclosure decisions

Hojun Seo

Volume 70, issue 2, 2020

Market efficiency in real time: Evidence from low latency activity around earnings announcements

Tarun Chordia and Bin Miao

ETFs and information transfer across firms

Sanjeev Bhojraj, Partha Mohanram and Suning Zhang

The effect of fair value accounting on the performance evaluation role of earnings

Mark DeFond, Jinshuai Hu, Mingyi Hung and Siqi Li

Disclosure processing costs, investors’ information choice, and equity market outcomes: A review

Elizabeth Blankespoor, Ed deHaan and Iván Marinovic

Asymmetric loan loss provision models

Sudipta Basu, Justin Vitanza and Wei Wang

Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models

Anna Costello, Andrea K. Down and Mihir N. Mehta

Technology is changing lending: Implications for research

Andrew Sutherland

Alternative evidence and views on asymmetric loan loss provisioning

Anne Beatty and Scott Liao

Volume 70, issue 1, 2020

The spillover effects of MD&A disclosures for real investment: The role of industry competition

Art Durnev and Claudine Mangen

Deterrence of financial misreporting when public and private enforcement strategically interact

Stefan F. Schantl and Alfred Wagenhofer

Auditors are known by the companies they keep

Jonathan Cook, Zachary T. Kowaleski, Michael Minnis, Andrew Sutherland and Karla M. Zehms

Local soldier fatalities and war profiteers: New tests of the political cost hypothesis

Matthew Boland and David Godsell

Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations

Katharine D. Drake, Russ Hamilton and Stephen J. Lusch

PCAOB international inspections and Merger and Acquisition outcomes

Yongtae Kim, (Nancy) Su, Lixin, (Stephen) Zhou, Gaoguang and (Kevin) Zhu, Xindong

Effects of accounting conservatism on investment efficiency and innovation

Volker Laux and Korok Ray

Cultural diversity on Wall Street: Evidence from consensus earnings forecasts

Kenneth Merkley, Roni Michaely and Joseph Pacelli

Implications of Non-GAAP earnings for real activities and accounting choices

Henry Laurion

Can social media distort price discovery? Evidence from merger rumors

Weishi Jia, Giulia Redigolo, Susan Shu and Jingran Zhao

Volume 69, issue 2, 2020

Proactive financial reporting enforcement and shareholder wealth

Hans B. Christensen, Lisa Liu and Mark Maffett

Optimal reporting when additional information might arrive

Henry L. Friedman, John S. Hughes and Beatrice Michaeli

Using a hidden Markov model to measure earnings quality

Kai Du, Steven Huddart, Lingzhou Xue and Yifan Zhang

Are audit fees discounted in initial year audit engagements?

Abhijit Barua, Clive Lennox and Aneesh Raghunandan

On the relation between managerial power and CEO pay

Robert Göx and Thomas Hemmer

Cross-border cooperation between securities regulators

Roger Silvers

Politician Careers and SEC enforcement against financial misconduct

Mihir N. Mehta and Wanli Zhao

Where's the greenium?

David F. Larcker and Edward M. Watts

Changes in accrual properties and operating environment: Implications for cash flow predictability

Suresh Nallareddy, Mani Sethuraman and Mohan Venkatachalam

Volume 69, issue 1, 2020

A theoretical analysis connecting conservative accounting to the cost of capital

Stephen Penman and Xiao-Jun Zhang

Earnings acceleration and stock returns

Shuoyuan He and Narayanamoorthy, Ganapathi (Gans)

Increased market response to earnings announcements in the 21st century: An Empirical Investigation

William H. Beaver, Maureen F. McNichols and Zach Z. Wang

Analysts and anomalies

Joseph Engelberg, R. David McLean and Jeffrey Pontiff

The economic consequences of discrete recognition and continuous measurement

Pingyang Gao and Xu Jiang

Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees

Tien-Shih Hsieh, Jeong-Bon Kim, Ray R. Wang and Zhihong Wang

Does the media help or hurt retail investors during the IPO quiet period?

Brian Bushee, Matthew Cedergren and Jeremy Michels

Market uncertainty and the importance of media coverage at earnings announcements

Samuel B. Bonsall, Jeremiah Green and Karl A. Muller