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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 52, issue 2, 2011

Transparency and liquidity uncertainty in crisis periods pp. 101-125 Downloads
Mark Lang and Mark Maffett
The effect of information quality on liquidity risk pp. 126-143 Downloads
Jeffrey Ng
Liquidity risk and accounting information pp. 144-152 Downloads
Ronnie Sadka
Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting pp. 153-173 Downloads
Gauri Bhat, Richard Frankel and Xiumin Martin
Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007–2009 pp. 174-177 Downloads
Adam C. Kolasinski
Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? pp. 178-202 Downloads
Peter R. Demerjian
From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle pp. 209-227 Downloads
Jeremy Bertomeu and Robert P. Magee
Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle pp. 228-234 Downloads
Alfred Wagenhofer
Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? pp. 235-251 Downloads
Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson and Melissa F. Lewis

Volume 52, issue 1, 2011

Do delays in expected loss recognition affect banks' willingness to lend? pp. 1-20 Downloads
Anne Beatty and Scott Liao
The effect of SOX on small auditor exits and audit quality pp. 21-40 Downloads
Mark L. DeFond and Clive S. Lennox
Hometown advantage: The effects of monitoring institution location on financial reporting discretion pp. 41-61 Downloads
Benjamin C. Ayers, Santhosh Ramalingegowda and P. Eric Yeung
Scale effects of R&D as reflected in earnings and returns pp. 62-80 Downloads
Mustafa Ciftci and William M. Cready
Isolating the effect of disclosure on information risk pp. 81-99 Downloads
Wei Tang

Volume 51, issue 3, 2011

The effect of cash flow forecasts on accrual quality and benchmark beating pp. 219-239 Downloads
John McInnis and Daniel W. Collins
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability pp. 240-258 Downloads
Mark DeFond, Xuesong Hu, Mingyi Hung and Siqi Li
Do the SEC's enforcement preferences affect corporate misconduct? pp. 259-278 Downloads
Simi Kedia and Shiva Rajgopal
Understanding analysts' use of stock returns and other analysts' revisions when forecasting earnings pp. 279-299 Downloads
Michael B. Clement, Jeffrey Hales and Yanfeng Xue
Endogenous overconfidence in managerial forecasts pp. 300-313 Downloads
Gilles Hilary and Charles Hsu
Does board gender diversity improve the informativeness of stock prices? pp. 314-338 Downloads
Ferdinand Gul, Bin Srinidhi and Anthony C. Ng

Volume 51, issue 1-2, 2011

Financial reporting quality and idiosyncratic return volatility pp. 1-20 Downloads
Shiva Rajgopal and Mohan Venkatachalam
Why do CFOs become involved in material accounting manipulations? pp. 21-36 Downloads
Mei Feng, Weili Ge, Shuqing Luo and Terry Shevlin
Consistency in meeting or beating earnings expectations and management earnings forecasts pp. 37-57 Downloads
William J. Kross, Byung T. Ro and Inho Suk
The quality of accounting information in politically connected firms pp. 58-76 Downloads
Paul K. Chaney, Mara Faccio and David Parsley
Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options pp. 77-94 Downloads
Preeti Choudhary
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases pp. 95-114 Downloads
Scott N. Bronson, Chris E. Hogan, Marilyn F. Johnson and K. Ramesh
Pension plan accounting estimates and the freezing of defined benefit pension plans pp. 115-133 Downloads
Joseph Comprix and Karl A. Muller
Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance pp. 134-150 Downloads
Shuping Chen, Dawn Matsumoto and Shiva Rajgopal
Earnouts: A study of financial contracting in acquisition agreements pp. 151-170 Downloads
Matthew D. Cain, David J. Denis and Diane K. Denis
Target ratcheting and effort reduction pp. 171-185 Downloads
Jan Bouwens and Peter Kroos
The valuation impact of reconciling pro forma earnings to GAAP earnings pp. 186-202 Downloads
Huai Zhang and Liu Zheng
Challenges and opportunities in disclosure research--A discussion of [`]the financial reporting environment: Review of the recent literature' pp. 204-218 Downloads
Philip G. Berger

Volume 51, issue 1, 2011

Financial reporting quality and idiosyncratic return volatility pp. 1-20 Downloads
Shiva Rajgopal and Mohan Venkatachalam
Why do CFOs become involved in material accounting manipulations? pp. 21-36 Downloads
Mei Feng, Weili Ge, Shuqing Luo and Terry Shevlin
Consistency in meeting or beating earnings expectations and management earnings forecasts pp. 37-57 Downloads
William J. Kross, Byung T. Ro and Inho Suk
The quality of accounting information in politically connected firms pp. 58-76 Downloads
Paul K. Chaney, Mara Faccio and David Parsley
Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options pp. 77-94 Downloads
Preeti Choudhary
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases pp. 95-114 Downloads
Scott N. Bronson, Chris E. Hogan, Marilyn F. Johnson and K. Ramesh
Pension plan accounting estimates and the freezing of defined benefit pension plans pp. 115-133 Downloads
Joseph Comprix and Karl A. Muller
Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance pp. 134-150 Downloads
Shuping Chen, Dawn Matsumoto and Shiva Rajgopal
Earnouts: A study of financial contracting in acquisition agreements pp. 151-170 Downloads
Matthew D. Cain, David J. Denis and Diane K. Denis
Target ratcheting and effort reduction pp. 171-185 Downloads
Jan Bouwens and Peter Kroos
The valuation impact of reconciling pro forma earnings to GAAP earnings pp. 186-202 Downloads
Huai Zhang and Liu Zheng
Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’ pp. 204-218 Downloads
Philip G. Berger

Volume 50, issue 2-3, 2010

A review of tax research pp. 127-178 Downloads
Michelle Hanlon and Shane Heitzman
The role of information and financial reporting in corporate governance and debt contracting pp. 179-234 Downloads
Christopher S. Armstrong, Wayne R. Guay and Joseph P. Weber
Corporate governance myths: Comments on Armstrong, Guay, and Weber pp. 235-245 Downloads
James A. Brickley and Jerold L. Zimmerman
Implications for GAAP from an analysis of positive research in accounting pp. 246-286 Downloads
S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Discussion of "Implications for GAAP from an analysis of positive research in accounting" pp. 287-295 Downloads
Richard Lambert
The financial reporting environment: Review of the recent literature pp. 296-343 Downloads
Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther
Understanding earnings quality: A review of the proxies, their determinants and their consequences pp. 344-401 Downloads
Patricia Dechow, Weili Ge and Catherine Schrand
Earnings quality research: Advances, challenges and future research pp. 402-409 Downloads
Mark L. DeFond
Accounting anomalies and fundamental analysis: A review of recent research advances pp. 410-454 Downloads
Scott Richardson, Irem Tuna and Peter Wysocki
Accounting anomalies and fundamental analysis: An alternative view pp. 455-466 Downloads
Jonathan Lewellen

Volume 50, issue 1, 2010

Accrual-based and real earnings management activities around seasoned equity offerings pp. 2-19 Downloads
Daniel A. Cohen and Paul Zarowin
Post loss/profit announcement drift pp. 20-41 Downloads
Karthik Balakrishnan, Eli Bartov and Lucile Faurel
Market demand for conservative analysts pp. 42-57 Downloads
Artur Hugon and Volkan Muslu
Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy pp. 58-73 Downloads
K. Hung Chan, Kenny Z. Lin and Phyllis L.L. Mo
Employee stock options and future firm performance: Evidence from option repricings pp. 74-92 Downloads
David Aboody, Nicole Bastian Johnson and Ron Kasznik
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions pp. 93-110 Downloads
Chan Li, Lili Sun and Michael Ettredge
Book-tax conformity, earnings persistence and the association between earnings and future cash flows pp. 111-125 Downloads
T.J. Atwood, Michael S. Drake and Linda A. Myers
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