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 61, issue 2, 2016

On the synergy between disclosure and investment beauty contests pp. 255-273

Anil Arya and Brian Mittendorf

The association between corporate general counsel and firm credit risk pp. 274-293

Charles Ham and Kevin Koharki

Financial statement comparability and expected crash risk pp. 294-312

Jeong-Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu

Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States pp. 313-337

Phillip T. Lamoreaux

Contractual revisions in compensation: Evidence from merger bonuses to target CEOs pp. 338-368

Eliezer M. Fich, Edward M. Rice and Anh Tran

Relational contracts with and between agents pp. 369-390

Tim Baldenius, Jonathan Glover and Hao Xue

The informational feedback effect of stock prices on management forecasts pp. 391-413

Luo Zuo

Do accountants make better chief financial officers? pp. 414-432

Rani Hoitash, Udi Hoitash and Ahmet C. Kurt

Measuring the probability of financial covenant violation in private debt contracts pp. 433-447

Peter R. Demerjian and Edward L. Owens

The usefulness of historical accounting reports pp. 448-464

Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock

The effect of capital gains taxes on the initial pricing and underpricing of IPOs pp. 465-485

Oliver Zhen Li, Yupeng Lin and John R. Robinson

Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment pp. 486-505

Nancy Huyghebaert and Weidong Xu

Do school ties between auditors and client executives influence audit outcomes? pp. 506-525

Yuyan Guan, Su, Lixin (Nancy), Donghui Wu and Zhifeng Yang

Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms pp. 526-544

Xuan Tian, Gregory F. Udell and Xiaoyun Yu

The effect of audit adjustments on earnings quality: Evidence from China pp. 545-562

Clive Lennox, Xi Wu and Tianyu Zhang

Beliefs-driven price association pp. 563-583

Paul E. Fischer, Mirko S. Heinle and Robert E. Verrecchia

Do analysts understand the economic and reporting complexities of derivatives? pp. 584-604

Hye Sun Chang, Michael Donohoe and Theodore Sougiannis

Dynamic threshold values in earnings-based covenants pp. 605-629

Ningzhong Li, Florin P. Vasvari and Regina Wittenberg-Moerman

Volume 61, issue 1, 2016

The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings pp. 1-22

Adrienne Rhodes

Customer concentration risk and the cost of equity capital pp. 23-48

Dan Dhaliwal, J. Scott Judd, Matthew Serfling and Sarah Shaikh

Shared auditors in mergers and acquisitions pp. 49-76

Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov and Jordan B. Neyland

Common auditors in M&A transactions pp. 77-99

Ye Cai, Yongtae Kim, Jong Chool Park and Hal D. White

Directors׳ and officers׳ liability insurance and the cost of equity pp. 100-120

Zhihong Chen, Oliver Zhen Li and Hong Zou

The information role of audit opinions in debt contracting pp. 121-144

Peter F. Chen, Shaohua He, Zhiming Ma and Derrald Stice

Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? pp. 145-165

Lisa De Simone

Labor unemployment insurance and earnings management pp. 166-184

Yiwei Dou, Mozaffar Khan and Youli Zou

On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals pp. 185-202

Kai Wai Hui, Karen K. Nelson and P. Eric Yeung

The confounding effect of cost stickiness on conservatism estimates pp. 203-220

Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Y.S. Chen

Accounting conservatism and firm investment efficiency pp. 221-238

Juan Manuel García Lara, Beatriz Garcia Osma and Fernando Penalva

Managers’ green investment disclosures and investors’ reaction pp. 239-254

Patrick R. Martin and Donald V. Moser

Volume 60, issue 2, 2015

Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” by DeHaan, Kedia, Koh, and Rajgopal (2015) pp. 1-7

Rachel M. Hayes

Delegated trade and the pricing of public and private information pp. 8-32

Daniel J. Taylor and Robert E. Verrecchia

In short supply: Short-sellers and stock returns pp. 33-57

M.D. Beneish, Charles Lee and D.C. Nichols

What is the value of sell-side analysts? Evidence from coverage changes – A discussion pp. 58-64

Robert S. Hansen

The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation pp. 65-96

Ed deHaan, Simi Kedia, Kevin Koh and Shivaram Rajgopal

Connecting supply, short-sellers and stock returns: Research challenges pp. 97-103

Adam V. Reed

Discussion of delegated trade and the pricing of public and private information pp. 104-109

Matthew J. Bloomfield and Robert Bloomfield

Textual analysis and international financial reporting: Large sample evidence pp. 110-135

Mark Lang and Lorien Stice-Lawrence

Discussion of “On Guidance and Volatility” pp. 136-140

Paul M. Healy

What is the value of sell-side analysts? Evidence from coverage initiations and terminations pp. 141-160

Kevin K. Li and Haifeng You

On guidance and volatility pp. 161-180

Mary Brooke Billings, Robert Jennings and Baruch Lev

Discussion of “Textual analysis and international financial reporting: Large sample evidence” pp. 181-186

Jason V. Chen and Feng Li

Volume 60, issue 1, 2015

Corporate governance, incentives, and tax avoidance pp. 1-17

Christopher S. Armstrong, Jennifer L. Blouin, Alan D. Jagolinzer and David F. Larcker

CEO opportunism?: Option grants and stock trades around stock splits pp. 18-35

Erik Devos, William B. Elliott and Richard S. Warr

Market (in)attention and the strategic scheduling and timing of earnings announcements pp. 36-55

Ed deHaan, Terry Shevlin and Jacob Thornock

Signaling through corporate accountability reporting pp. 56-72

Thomas Lys, James P. Naughton and Clare Wang

Missing R&D pp. 73-94

Ping-Sheng Koh and David Reeb

Assessing financial reporting quality of family firms: The auditors׳ perspective pp. 95-116

Ghosh, Aloke(Al) and Charles Y. Tang

Evidence that the zero-earnings discontinuity has disappeared pp. 117-132

Thomas A. Gilliam, Frank Heflin and Jeffrey S. Paterson

Does return dispersion explain the accrual and investment anomalies? pp. 133-148

Doina C. Chichernea, Anthony D. Holder and Alex Petkevich

The importance of the internal information environment for tax avoidance pp. 149-167

John Gallemore and Eva Labro

Do scaling and selection explain earnings discontinuities? pp. 168-186

David Burgstahler and Elizabeth Chuk