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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 55, issue 2, 2013

Firms' use of accounting discretion to influence their credit ratings pp. 129-147 Downloads
Walid Alissa, Samuel B. Bonsall, Kevin Koharki and Michael W. Penn
Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN pp. 148-167 Downloads
Lee-Seok Hwang, Woo-Jong Lee, Seung-Yeon Lim and Kyung-Ho Park
Discretionary disclosure in the presence of dual distribution channels pp. 168-182 Downloads
Anil Arya and Brian Mittendorf
The spillover effect of fraudulent financial reporting on peer firms' investments pp. 183-205 Downloads
Anne Beatty, Scott Liao and Jeff Jiewei Yu
Cost of capital and earnings transparency pp. 206-224 Downloads
Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman
Boardroom centrality and firm performance pp. 225-250 Downloads
David F. Larcker, Eric C. So and Charles C.Y. Wang
A measurement approach to conservatism and earnings management pp. 251-268 Downloads
Pingyang Gao

Volume 55, issue 1, 2013

Creditor control rights, state of nature verification, and financial reporting conservatism pp. 1-22 Downloads
Liang Tan
Assessing methods of identifying management forecasts: CIG vs. researcher collected pp. 23-42 Downloads
Elizabeth Chuk, Dawn Matsumoto and Gregory S. Miller
Bundled forecasts in empirical accounting research pp. 43-65 Downloads
Jonathan L. Rogers and Andrew Van Buskirk
Towards an understanding of the role of standard setters in standard setting pp. 66-90 Downloads
Abigail Allen and Karthik Ramanna
Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading pp. 91-110 Downloads
Hollis A. Skaife, David Veenman and Daniel Wangerin
Employment protection legislation, adjustment costs and cross-country differences in cost behavior pp. 111-127 Downloads
Rajiv D. Banker, Dmitri Byzalov and Chen, Lei (Tony)

Volume 54, issue 2, 2012

Analysts' industry expertise pp. 95-120 Downloads
Ohad Kadan, Leonardo Madureira, Rong Wang and Tzachi Zach
Financial reporting frequency, information asymmetry, and the cost of equity pp. 132-149 Downloads
Renhui Fu, Arthur Kraft and Huai Zhang
The consequences of protecting audit partners’ personal assets from the threat of liability pp. 154-173 Downloads
Clive Lennox and Bing Li
The effects of firm-initiated clawback provisions on earnings quality and auditor behavior pp. 180-196 Downloads
Lilian H. Chan, Kevin C.W. Chen, Tai-Yuan Chen and Yangxin Yu
Mandatory clawback provisions, information disclosure, and the regulation of securities markets pp. 197-200 Downloads
Diane K. Denis
Financial reporting opacity and informed trading by international institutional investors pp. 201-220 Downloads
Mark Maffett

Volume 53, issue 3, 2012

Earnings restatements and differential timeliness of accounting conservatism pp. 489-503 Downloads
Michael Ettredge, Ying Huang and Weining Zhang
The implied cost of capital: A new approach pp. 504-526 Downloads
Kewei Hou, Mathijs van Dijk and Yinglei Zhang
Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance pp. 527-554 Downloads
Ronald Masulis, Cong Wang and Fei Xie
Evidence on the determinants and economic consequences of delegated monitoring pp. 555-576 Downloads
Anne Beatty, Scott Liao and Joseph Weber
Managerial reporting, overoptimism, and litigation risk pp. 577-591 Downloads
Volker Laux and Phillip C. Stocken
Incentives for innovation and centralized versus delegated capital budgeting pp. 592-611 Downloads
Sunil Dutta and Qintao Fan
Earnings announcements and attention constraints: The role of market design pp. 612-634 Downloads
Bidisha Chakrabarty and Pamela C. Moulton

Volume 53, issue 1, 2012

Earnings dispersion and aggregate stock returns pp. 1-20 Downloads
Bjorn Jorgensen, Jing Li and Gil Sadka
A new measure of earnings forecast uncertainty pp. 21-33 Downloads
Xuguang Sheng and Maya Thevenot
The information content of annual earnings announcements and mandatory adoption of IFRS pp. 34-54 Downloads
Wayne R. Landsman, Edward L. Maydew and Jacob R. Thornock
Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes pp. 55-76 Downloads
Boochun Jung, Philip B. Shane and Yanhua Sunny Yang
The effect of enforcement on timely loss recognition: Evidence from insider trading laws pp. 77-97 Downloads
Sudarshan Jayaraman
Institutional ownership and conservatism pp. 98-114 Downloads
Santhosh Ramalingegowda and Yong Yu
Corporate suppliers and customers and accounting conservatism pp. 115-135 Downloads
Kai Wai Hui, Sandy Klasa and P. Eric Yeung
Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis pp. 136-166 Downloads
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
Capital market consequences of managers' voluntary disclosure styles pp. 167-184 Downloads
Holly I. Yang
Corporate governance and the information environment: Evidence from state antitakeover laws pp. 185-204 Downloads
Christopher S. Armstrong, Karthik Balakrishnan and Daniel Cohen
Who, if anyone, reacts to accrual information? pp. 205-224 Downloads
Robert H. Battalio, Alina Lerman, Joshua Livnat and Richard R. Mendenhall
Does Regulation FD work? Evidence from analysts' reliance on public disclosure pp. 225-248 Downloads
William J. Kross and Inho Suk
Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? pp. 249-270 Downloads
Yongtae Kim, Haidan Li and Siqi Li
14-Week quarters pp. 271-289 Downloads
Rick Johnston, Andrew J. Leone, Sundaresh Ramnath and Ya-wen Yang
Measuring securities litigation risk pp. 290-310 Downloads
Irene Kim and Douglas J. Skinner
Executive overconfidence and the slippery slope to financial misreporting pp. 311-329 Downloads
Catherine M. Schrand and Sarah L.C. Zechman
Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows pp. 330-352 Downloads
Brad A. Badertscher, Daniel W. Collins and Thomas Z. Lys
SEC enforcement: Does forthright disclosure and cooperation really matter? pp. 353-374 Downloads
Rebecca Files
The factors affecting illegal insider trading in firms with violations of GAAP pp. 375-390 Downloads
Maya Thevenot
The incentives for tax planning pp. 391-411 Downloads
Christopher S. Armstrong, Jennifer L. Blouin and David F. Larcker
Research in accounting for income taxes pp. 412-434 Downloads
John R. Graham, Jana S. Raedy and Douglas Shackelford
Political considerations in the decision of Chinese SOEs to list in Hong Kong pp. 435-449 Downloads
Mingyi Hung, T.J. Wong and Tianyu Zhang
An empirical test of spatial competition in the audit market pp. 450-465 Downloads
Wieteke Numan and Marleen Willekens
Nonprofit boards: Size, performance and managerial incentives pp. 466-487 Downloads
Rajesh K. Aggarwal, Mark E. Evans and Dhananjay Nanda
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