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 68, issue 2, 2019

Making sense of soft information: interpretation bias and loan quality

Dennis Campbell, Maria Loumioti and Regina Wittenberg-Moerman

Do banks still monitor when there is a market for credit protection?

Chenyu Shan, Dragon Yongjun Tang and Andrew Winton

Understanding the “numbers game”

Andrew Bird, Stephen Karolyi and Thomas Ruchti

The effects of financial reporting and disclosure on corporate investment: A review

Sugata Roychowdhury, Nemit Shroff and Rodrigo S. Verdi

The role of financial reporting in resolving uncertainty about corporate investment opportunities

Elia Ferracuti and Stephen R. Stubben

Accounting quality and the transmission of monetary policy

Christopher S. Armstrong, Stephen Glaeser and John D. Kepler

Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests

Dmitri Byzalov and Sudipta Basu

Volume 68, issue 1, 2019

Firm value and market liquidity around the adoption of common accounting standards

Pingyang Gao, Xu Jiang and Gaoqing Zhang

A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks

Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn

The labor market for directors and externalities in corporate governance: Evidence from the international labor market

Ugur Lel and Darius Miller

Does short-selling threat discipline managers in mergers and acquisitions decisions?

Eric C. Chang, Tse-Chun Lin and Xiaorong Ma

Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies

Chen Lin, Micah S. Officer, Thomas Schmid and Hong Zou

Strategic reactions in corporate tax planning

Christopher S. Armstrong, Stephen Glaeser and John D. Kepler

Macroeconomic effects of corporate tax policy

Terry Shevlin, Lakshmanan Shivakumar and Oktay Urcan

The geographic decentralization of audit firms and audit quality

Matthew J. Beck, Joshua L. Gunn and Nicholas Hallman

Linked balance sheet presentation

Lisa Koonce, Zheng Leitter and Brian J. White

Voluntary and mandatory disclosures: Do managers view them as substitutes?

Suzie Noh, Eric C. So and Joseph P. Weber

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 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 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