Journal of Accounting and Economics

1979 - 2025

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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Volume 67, issue 2, 2019

Agency costs and tax planning when the government is a major Shareholder pp. 255-277

Mark Bradshaw, Guanmin Liao and Ma, Mark (Shuai)

How does quasi-indexer ownership affect corporate tax planning? pp. 278-296

Shuping Chen, Ying Huang, Ningzhong Li and Terry Shevlin

The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise pp. 297-305

Jon N. Kerr

An analyst by any other surname: Surname favorability and market reaction to analyst forecasts pp. 306-335

Jay Heon Jung, Alok Kumar, Sonya S. Lim and Choong-Yuel Yoo

Why do accruals predict earnings? pp. 336-356

Jonathan Lewellen and Robert J. Resutek

Relative performance evaluation and the timing of earnings release pp. 358-386

Guojin Gong, Laura Yue Li and Huifang Yin

Disclosure incentives when competing firms have common ownership pp. 387-415

Jihwon Park, Jalal Sani, Nemit Shroff and Halbert White

Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments pp. 416-437

Hun-Tong Tan, Elaine Ying Wang and G-Song Yoo

Portfolio performance manipulation in collateralized loan obligations pp. 438-462

Maria Loumioti and Florin P. Vasvari

Loan loss accounting and procyclical bank lending: The role of direct regulatory actions pp. 463-495

P. Barrett Wheeler

The effect of banks’ financial reporting on syndicated-loan structures pp. 496-520

Anne Beatty, Scott Liao and Zhang, Haiwen (Helen)

Volume 67, issue 1, 2019

Threat of entry and the use of discretion in banks’ financial reporting pp. 1-35

Rimmy Tomy

The effect of economic policy uncertainty on investor information asymmetry and management disclosures pp. 36-57

Venky Nagar, Jordan Schoenfeld and Laura Wellman

Managing the narrative: Investor relations officers and corporate disclosure✰ pp. 58-79

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization pp. 80-97

Karthik Balakrishnan, Rahul Vashishtha and Robert E. Verrecchia

Investment bank monitoring and bonding of security analysts’ research pp. 98-119

Oya Altınkılıç, Vadim S. Balashov and Robert S. Hansen

Corporate culture and analyst catering⁎ pp. 120-143

Joseph Pacelli

Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections pp. 144-174

Daniel Aobdia

The effect of voluntary clawback adoption on non-GAAP reporting pp. 175-201

Hangsoo Kyung, Hakyin Lee and Carol Marquardt

Do women managers keep firms out of trouble? Evidence from corporate litigation and policies pp. 202-225

Binay K. Adhikari, Anup Agrawal and James Malm

Complexity of financial reporting standards and accounting expertise pp. 226-253

Roman Chychyla, Andrew J. Leone and Miguel Minutti-Meza

Volume 66, issue 2, 2018

Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures pp. 339-365

Fabrizio Ferri, Ronghuo Zheng and Yuan Zou

Theory, research design assumptions, and causal inferences pp. 366-373

Christopher S. Armstrong and John D. Kepler

Financing acquisitions with earnouts pp. 374-395

Thomas W. Bates, Jordan B. Neyland and Yolanda Yulong Wang

Discussion: Financing acquisitions with earnouts pp. 396-398

Isil Erel

Earnings announcement promotions: A Yahoo Finance field experiment pp. 399-414

Alastair Lawrence, James Ryans, Estelle Sun and Nikolay Laptev

Discussion of “earnings announcement promotions: A Yahoo Finance field experiment” pp. 415-418

Joseph Engelberg

U.S. worldwide taxation and domestic mergers and acquisitions pp. 419-438

Jeremiah Harris and William O'Brien

“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰ pp. 439-447

Novia X. Chen and Terry Shevlin

Managing reputation: Evidence from biographies of corporate directors pp. 448-469

Ian D. Gow, Aida Sijamic Wahid and Gwen Yu

Discussion of “Managing reputation: Evidence from biographies of corporate directors✰ pp. 470-475

Darius Miller

Analysts’ stock ownership and stock recommendations pp. 476-498

Jesse Chan, Steve Lin, Yong Yu and Wuyang Zhao

Discussion of “analyst stock ownership and stock recommendations” pp. 499-505

Daniel Bradley

Volume 66, issue 1, 2018

Equilibrium voluntary disclosures, asset pricing, and information transfers pp. 1-24

Ronald A. Dye and John S. Hughes

Strategic estimation of asset fair values pp. 25-45

Kathleen W. Hanley, Alan D. Jagolinzer and Stanislava (Stas) Nikolova

Analysts’ GAAP earnings forecasts and their implications for accounting research pp. 46-66

Mark T. Bradshaw, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple

Transparency and firm innovation pp. 67-93

Zhong, Rong (Irene)

Size management by European private firms to minimize proprietary costs of disclosure pp. 94-122

Darren Bernard, David Burgstahler and Devrimi Kaya

Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology pp. 123-141

Andrew Sutherland

Public tax-return disclosure pp. 142-162

Jeffrey L. Hoopes, Leslie Robinson and Joel Slemrod

The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets pp. 163-193

Stephen Glaeser

Performance-vesting provisions in executive compensation pp. 194-221

J. Carr Bettis, John Bizjak, Jeffrey Coles and Swaminathan Kalpathy

Earnings notifications, investor attention, and the earnings announcement premium pp. 222-243

Kimball Chapman

The effects of bank regulators and external auditors on loan loss provisions pp. 244-265

Allison Nicoletti

The effects of internal board networks: Evidence from closed-end funds pp. 266-290

Matthew E. Souther

Not all clawbacks are the same: Consequences of strong versus weak clawback provisions pp. 291-317

Michael H.R. Erkens, Ying Gan and Burcin Yurtoglu

GDP management to meet or beat growth targets pp. 318-338

Changjiang Lyu, Kemin Wang, Frank Zhang and Xin Zhang

Volume 65, issue 2, 2018

Accounting standards, regulatory enforcement, and innovation pp. 221-236

Volker Laux and Phillip C. Stocken

Social networks in the global banking sector pp. 237-269

Joel F. Houston, Jongsub Lee and Felix Suntheim

Scope for renegotiation in private debt contracts pp. 270-301

Valeri V. Nikolaev

The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act pp. 302-330

Michael Dambra, Laura Casares Field, Matthew T. Gustafson and Kevin Pisciotta

Unionization, product market competition, and strategic disclosure pp. 331-357

Daniel Aobdia and Lin Cheng

Corporate jets and private meetings with investors pp. 358-379

Brian J. Bushee, Joseph Gerakos and Lian Fen Lee

Firm performance, reporting goals, and language choices in narrative disclosures pp. 380-398

H. Scott Asay, Robert Libby and Kristina Rennekamp

Volume 65, issue 1, 2018

Management earnings forecasts and other forward-looking statements pp. 1-20

Zahn Bozanic, Darren T. Roulstone and Andrew Van Buskirk

Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China pp. 21-40

Clive Lennox, Zi-Tian Wang and Xi Wu

Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment pp. 41-60

Tai-Yuan Chen, Guochang Zhang and Yi Zhou

Information bundling and securities litigation pp. 61-84

Barbara A. Bliss, Frank Partnoy and Michael Furchtgott

Reporting choices in the shadow of bank runs pp. 85-108

Pingyang Gao and Xu Jiang

When knowledge is power: Evidence from the municipal bond market pp. 109-128

Christine Cuny

Transaction costs and competition among audit firms in local markets pp. 129-147

Ling Chu, Dan A. Simunic, Minlei Ye and Ping Zhang

Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market pp. 148-168

Jaewoo Kim

The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China pp. 169-190

Yi-Chun Chen, Mingyi Hung and Yongxiang Wang

Bank CEO materialism: Risk controls, culture and tail risk pp. 191-220

Robert M. Bushman, Robert H. Davidson, Aiyesha Dey and Abbie Smith