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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 49, issue 3, 2010

On the use of instrumental variables in accounting research pp. 186-205 Downloads
David F. Larcker and Tjomme O. Rusticus
On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation pp. 206-226 Downloads
Xia Chen, Qiang Cheng and Kin Lo
Do management earnings forecasts incorporate information in accruals? pp. 227-246 Downloads
Weihong Xu
Executive pay and "independent" compensation consultants pp. 247-262 Downloads
Kevin J. Murphy and Tatiana Sandino
The incentives of compensation consultants and CEO pay pp. 263-280 Downloads
Brian Cadman, Mary Ellen Carter and Stephen Hillegeist

Volume 49, issue 1-2, 2010

Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits pp. 2-25 Downloads
Patricia M. Dechow, Linda A. Myers and Catherine Shakespeare
In defense of fair value: Weighing the evidence on earnings management and asset securitizations pp. 26-33 Downloads
Mary Barth and Daniel Taylor
Sarbanes-Oxley and corporate risk-taking pp. 34-52 Downloads
Leonce L. Bargeron, Kenneth M. Lehn and Chad J. Zutter
The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking pp. 53-57 Downloads
Aiyesha Dey
How does internal control regulation affect financial reporting? pp. 58-74 Downloads
Jennifer Altamuro and Anne Beatty
The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality pp. 75-83 Downloads
Ryan LaFond and Haifeng You
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms pp. 84-103 Downloads
Clive Lennox and Jeffrey Pittman
How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews pp. 104-108 Downloads
Mark L. DeFond
The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions pp. 109-132 Downloads
Shane Heitzman, Charles Wasley and Jerold Zimmerman
Materiality and voluntary disclosures pp. 133-135 Downloads
Kin Lo
Audit committee compensation and the demand for monitoring of the financial reporting process pp. 136-154 Downloads
Ellen Engel, Rachel M. Hayes and Xue Wang
Corporate compensation policies and audit fees pp. 155-160 Downloads
Peter Wysocki
Acquisition profitability and timely loss recognition pp. 161-178 Downloads
Jere R. Francis and Xiumin Martin
Discussion of: "Acquisition profitability and timely loss recognition" by J. Francis and X. Martin pp. 179-183 Downloads
Sugata Roychowdhury

Volume 48, issue 2-3, 2009

How does financial reporting quality relate to investment efficiency? pp. 112-131 Downloads
Gary C. Biddle, Gilles Hilary and Rodrigo S. Verdi
Estimation and empirical properties of a firm-year measure of accounting conservatism pp. 132-150 Downloads
Mozaffar Khan and Ross L. Watts
Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners pp. 151-171 Downloads
Omrane Guedhami, Jeffrey A. Pittman and Walid Saffar
Investor perceptions of board performance: Evidence from uncontested director elections pp. 172-189 Downloads
Paul E. Fischer, Jeffrey D. Gramlich, Brian P. Miller and Hal D. White
Internal control and management guidance pp. 190-209 Downloads
Mei Feng, Chan Li and Sarah McVay
Perceived competition, profitability and the withholding of information about sales and the cost of sales pp. 210-230 Downloads
Elisabeth Dedman and Clive Lennox

Volume 48, issue 1, 2009

Optimal impairment rules pp. 2-16 Downloads
Robert Göx and Alfred Wagenhofer
On the information role of stock recommendation revisions pp. 17-36 Downloads
Oya AltInkIlIç and Robert Hansen
Why do insiders trade? Evidence based on unique data on Swedish insiders pp. 37-53 Downloads
Juha-Pekka Kallunki, Henrik Nilsson and Jörgen Hellström
Economic consequences of firms' depreciation method choice: Evidence from capital investments pp. 54-68 Downloads
Scott B. Jackson, (Kelvin) Liu, Xiaotao and Mark Cecchini
Peer firms in relative performance evaluation pp. 69-89 Downloads
Ana Albuquerque
Earnings guidance and market uncertainty pp. 90-109 Downloads
Jonathan L. Rogers, Douglas J. Skinner and Andrew Van Buskirk

Volume 47, issue 3, 2009

The impact of conservatism on management earnings forecasts pp. 192-207 Downloads
Kai Wai Hui, Steve Matsunaga and Dale Morse
The effect of earnings surprises on information asymmetry pp. 208-225 Downloads
Stephen Brown, Stephen A. Hillegeist and Kin Lo
Is PIN priced risk? pp. 226-243 Downloads
Partha Mohanram and Shiva Rajgopal
Effect of derivative accounting rules on corporate risk-management behavior pp. 244-264 Downloads
Haiwen Zhang
Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise pp. 265-287 Downloads
Ferdinand Gul, Simon Yu Kit Fung and Bikki Jaggi

Volume 47, issue 1-2, 2009

The impact of the options backdating scandal on shareholders pp. 2-26 Downloads
Gennaro Bernile and Gregg A. Jarrell
Taxes and the backdating of stock option exercise dates pp. 27-49 Downloads
Dan Dhaliwal, Merle Erickson and Shane Heitzman
Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates" pp. 50-58 Downloads
Christopher S. Armstrong and David F. Larcker
What determine financial analysts' career outcomes during mergers? pp. 59-86 Downloads
Joanna Shuang Wu and Amy Y. Zang
Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?" pp. 87-90 Downloads
Paul M. Healy
Sell-side debt analysts pp. 91-107 Downloads
Rick Johnston, Stanimir Markov and Sundaresh Ramnath
An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility pp. 108-130 Downloads
Mei Cheng and Monica Neamtiu
A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009) pp. 131-135 Downloads
Adam C. Kolasinski
Shareholder litigation and changes in disclosure behavior pp. 136-156 Downloads
Jonathan L. Rogers and Andrew Van Buskirk
Discussion of [`]shareholder litigation and changes in disclosure behavior' pp. 157-159 Downloads
Michelle Lowry
Earnings volatility and earnings predictability pp. 160-181 Downloads
Ilia D. Dichev and Wei Tang
Earnings persistence pp. 182-190 Downloads
Richard Frankel and Lubomir Litov

Volume 46, issue 2-3, 2008

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis pp. 218-239 Downloads
Douglas J. Skinner
The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market pp. 240-260 Downloads
Regina Wittenberg-Moerman
Economic consequences of increasing the conformity in accounting for uncertain tax benefits pp. 261-278 Downloads
Peter J. Frischmann, Terry Shevlin and Ryan Wilson
The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? pp. 279-293 Downloads
Karen K. Nelson, Richard A. Price and Brian R. Rountree
An unintended consequence of book-tax conformity: A loss of earnings informativeness pp. 294-311 Downloads
Michelle Hanlon, Edward L. Maydew and Terry Shevlin
A positive theory of flexibility in accounting standards pp. 312-333 Downloads
Ronald A. Dye and Sri S. Sridhar
Financial analysts' forecast revisions and managers' reporting behavior pp. 334-348 Downloads
Anne Beyer
The impact of the SEC's regulation of non-GAAP disclosures pp. 349-365 Downloads
Frank Heflin and Charles Hsu
Using tax return data to simulate corporate marginal tax rates pp. 366-388 Downloads
John R. Graham and Lillian Mills
The effect of "invisible" tax preferences on investment and tax preference measures pp. 389-404 Downloads
Leslie A. Robinson and Richard Sansing

Volume 46, issue 1, 2008

Is accruals quality a priced risk factor? pp. 2-22 Downloads
John E. Core, Wayne R. Guay and Rodrigo Verdi
Effect of personal taxes on managers' decisions to sell their stock pp. 23-46 Downloads
Li Jin and S.P. Kothari
Institutional stakeholdings and better-informed traders at earnings announcements pp. 47-61 Downloads
Ashiq Ali, Sandy Klasa and Oliver Zhen Li
Earnings management, lawsuits, and stock-for-stock acquirers' market performance pp. 62-77 Downloads
Guojin Gong, Henock Louis and Amy X. Sun
Voluntary disclosures and information production by analysts pp. 78-100 Downloads
Nisan Langberg and K. Sivaramakrishnan
The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options pp. 101-111 Downloads
Walter G. Blacconiere, Marilyn F. Johnson and Melissa F. Lewis
State ownership, the institutional environment, and auditor choice: Evidence from China pp. 112-134 Downloads
Qian Wang, T.J. Wong and Lijun Xia
Managerial legal liability coverage and earnings conservatism pp. 135-153 Downloads
Hyeesoo H. Chung and Jinyoung P. Wynn
Do directors perform for pay? pp. 154-171 Downloads
Renee Adams and Daniel Ferreira
Dynamic incentives and retirement pp. 172-200 Downloads
Florin Sabac
Analyst responsiveness and the post-earnings-announcement drift pp. 201-215 Downloads
Yuan Zhang
Page updated 2017-11-23