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 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

Volume 64, issue 2, 2017

When does the peer information environment matter? pp. 183-214

Nemit Shroff, Rodrigo S. Verdi and Benjamin P. Yost

Discussion of “When does the peer information environment matter?” pp. 215-220

Dawn A. Matsumoto and Sarah Shaikh

The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation pp. 221-245

Travis Dyer, Mark Lang and Lorien Stice-Lawrence

Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation” pp. 246-252

Gregory S. Miller

Commercial lending concentration and bank expertise: Evidence from borrower financial statements pp. 253-277

Philip G. Berger, Michael Minnis and Andrew Sutherland

Are concentrated banks better informed than diversified ones? pp. 278-283

Philip E. Strahan

The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records pp. 284-304

Hans B. Christensen, Eric Floyd, Lisa Liu and Mark Maffett

Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017) pp. 305-312

Stephen Glaeser and Wayne R. Guay

Borrower private information covenants and loan contract monitoring pp. 313-339

Richard Carrizosa and Stephen G. Ryan

Discussion of “Borrower private information covenants and loan contract monitoring” pp. 340-345

Valeri V. Nikolaev

Do common inherited beliefs and values influence CEO pay? pp. 346-367

Atif Ellahie, Ahmed Tahoun and İrem Tuna

Discussion: Do common inherited beliefs and values influence CEO pay? pp. 368-370

Lauren Cohen

Volume 64, issue 1, 2017

Competition for talent under performance manipulation pp. 1-14

Iván Marinovic and Paul Povel

Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? pp. 15-36

Simon Yu Kit Fung, K.K. Raman and Zhu, Xindong (Kevin)

CEO turnover in large banks: Does tail risk matter? pp. 37-55

Abhishek Srivastav, Kevin Keasey, Sabur Mollah and Francesco Vallascas

The effects of bank mergers on corporate information disclosure pp. 56-77

Qi Chen and Rahul Vashishtha

Private lenders’ demand for audit pp. 78-97

Richard M. Baylis, Peter Burnap, Mark Clatworthy, Mahmoud A. Gad and Christopher K.M. Pong

Is the SEC captured? Evidence from comment-letter reviews pp. 98-122

Jonas Heese, Mozaffar Khan and Karthik Ramanna

Employee quality and financial reporting outcomes pp. 123-149

Andrew C. Call, John L. Campbell, Dan S. Dhaliwal and James R. Moon

Does U.S. foreign earnings lockout advantage foreign acquirers? pp. 150-166

Andrew Bird, Alexander Edwards and Terry Shevlin

When does the bond price reaction to earnings announcements predict future stock returns? pp. 167-182

Omri Even-Tov

Volume 63, issue 2, 2017

Leaving before bad times: Does the labor market penalize preemptive director resignations? pp. 161-178

Ying Dou

Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts pp. 179-206

Daniel Bradley, Sinan Gokkaya, Xi Liu and Fei Xie

Voluntary disclosure and strategic stock repurchases pp. 207-230

Praveen Kumar, Nisan Langberg, Jacob Oded and K. Sivaramakrishnan

Career concerns of banking analysts pp. 231-252

Joanne Horton, George Serafeim and Shan Wu

Insider versus outsider CEOs, executive compensation, and accounting manipulation pp. 253-261

Prasart Jongjaroenkamol and Volker Laux

Regulatory oversight and auditor market share pp. 262-287

Daniel Aobdia and Nemit Shroff

Languages and earnings management pp. 288-306

Jaehyeon Kim, Yongtae Kim and Jian Zhou

The effect of corporate taxation on bank transparency: Evidence from loan loss provisions pp. 307-328

Kathleen Andries, John Gallemore and Martin Jacob

A plain English measure of financial reporting readability pp. 329-357

Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina Rennekamp

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures pp. 358-384

Weili Ge, Allison Koester and Sarah McVay

Bond repurchase objectives and the repurchase method choice pp. 385-403

Hagit Levy and Ron Shalev

The effects of SFAS 157 disclosures on investment decisions pp. 404-427

Michael Iselin and Allison Nicoletti

IRS and corporate taxpayer effects of geographic proximity pp. 428-453

Thomas R. Kubick, G. Brandon Lockhart, Lillian F. Mills and John R. Robinson

Corruption in bank lending: The role of timely loan loss recognition pp. 454-478

Brian Akins, Yiwei Dou and Jeffrey Ng

Third-party consequences of short-selling threats: The case of auditor behavior pp. 479-498

Ole-Kristian Hope, Danqi Hu and Wuyang Zhao

Properties of optimal accounting rules in a signaling game pp. 499-512

Xu Jiang and Ming Yang

Volume 63, issue 1, 2017

Earnings management and annual report readability pp. 1-25

Kin Lo, Felipe Ramos and Rafael Rogo

Does managerial sentiment affect accrual estimates? Evidence from the banking industry pp. 26-50

Paul Hribar, Samuel J. Melessa, R. Christopher Small and Jaron H. Wilde

The effect of voluntary disclosure on stock liquidity: New evidence from index funds pp. 51-74

Jordan Schoenfeld

Conditionally conservative fair value measurements pp. 75-98

Marc Badia, Miguel Duro, Fernando Penalva and Stephen Ryan

Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds” pp. 99-120

Lora Dimitrova

Earnings expectations and employee safety pp. 121-141

Judson Caskey and N. Bugra Ozel

Takeover defenses: Entrenchment and efficiency pp. 142-160

Sanjeev Bhojraj, Partha Sengupta and Suning Zhang