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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 45, issue 2-3, 2008

Conservatism and Debt pp. 154-174 Downloads
Anne Beatty, Joseph Weber and Jeff Yu
Conservative financial reporting, debt covenants, and the agency costs of debt pp. 175-180 Downloads
Wayne R. Guay
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations pp. 181-208 Downloads
Christian Leuz, Alexander Triantis and Tracy Yue Wang
Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark" pp. 209-220 Downloads
Jeffrey Coles
Annual report readability, current earnings, and earnings persistence pp. 221-247 Downloads
Feng Li
Discussion of "Annual report readability, current earnings, and earnings persistence" pp. 248-252 Downloads
Robert Bloomfield
The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting pp. 253-281 Downloads
Karthik Ramanna
Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting" pp. 282-288 Downloads
Douglas J. Skinner
The superiority and disciplining role of independent analysts pp. 289-316 Downloads
Zhaoyang Gu and Jian Xue
Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts pp. 317-323 Downloads
Thomas Z. Lys and Jayanthi Sunder
Earnings quality at initial public offerings pp. 324-349 Downloads
Ray Ball and Lakshmanan Shivakumar
Earnings management and earnings quality pp. 350-357 Downloads
Kin Lo
Mark-to-market accounting and liquidity pricing pp. 358-378 Downloads
Franklin Allen and Elena Carletti
Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing pp. 379-387 Downloads
Haresh Sapra

Volume 45, issue 1, 2008

Do firms manage earnings to meet dividend thresholds pp. 2-26 Downloads
Naveen D. Daniel, David J. Denis and Lalitha Naveen
The contracting benefits of accounting conservatism to lenders and borrowers pp. 27-54 Downloads
Jieying Zhang
Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model pp. 55-77 Downloads
Mozaffar Khan
The timing of industry and firm earnings information in security prices: A re-evaluation pp. 78-93 Downloads
Pieter T. Elgers, Susan L. Porter and Le Emily Xu
What's in a vote The short- and long-run impact of dual-class equity on IPO firm values pp. 94-115 Downloads
Scott B. Smart, Ramabhadran S. Thirumalai and Chad J. Zutter
Audit effort and earnings management pp. 116-138 Downloads
Constantinos Caramanis and Clive Lennox
Performance standards and optimal incentives pp. 139-152 Downloads
Óscar Gutiérrez Arnaiz and Vicente Salas-Fumás

Volume 44, issue 3, 2007

Performance-based compensation in member-owned firms: An examination of medical group practices pp. 300-327 Downloads
Christopher D. Ittner, David F. Larcker and Mina Pizzini
Fair-value pension accounting pp. 328-358 Downloads
Rebecca N. Hann, Frank Heflin and K.R. Subramanayam
The monitoring role of insiders pp. 359-377 Downloads
George Drymiotes
The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance pp. 378-398 Downloads
Michael B. Clement, Lisa Koonce and Thomas J. Lopez
Intra-year shifts in the earnings distribution and their implications for earnings management pp. 399-419 Downloads
Joseph Kerstein and Atul Rai

Volume 44, issue 1-2, 2007

Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting pp. 2-31 Downloads
Sugata Roychowdhury and Ross Watts
Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting" pp. 32-35 Downloads
Anne Beatty
Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance pp. 36-63 Downloads
Carol Anilowski, Mei Feng and Douglas J. Skinner
Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance' pp. 64-73 Downloads
Lakshmanan Shivakumar
Economic consequences of the Sarbanes-Oxley Act of 2002 pp. 74-115 Downloads
Ivy Xiying Zhang
The Sarbanes-Oxley Act and firms' going-private decisions pp. 116-145 Downloads
Ellen Engel, Rachel M. Hayes and Xue Wang
Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions pp. 146-165 Downloads
Christian Leuz
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits pp. 166-192 Downloads
Hollis Ashbaugh-Skaife, Daniel W. Collins and William R. Kinney
Determinants of weaknesses in internal control over financial reporting pp. 193-223 Downloads
Jeffrey Doyle, Weili Ge and Sarah McVay
Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007) pp. 224-237 Downloads
Andrew Leone
Corporate disclosures by family firms pp. 238-286 Downloads
Ashiq Ali, Tai-Yuan Chen and Suresh Radhakrishnan
A discussion of `corporate disclosure by family firms' pp. 287-297 Downloads
Amy P. Hutton

Volume 43, issue 2-3, 2007

Earnings announcement premia and the limits to arbitrage pp. 153-180 Downloads
Daniel A. Cohen, Aiyesha Dey, Thomas Z. Lys and Shyam V. Sunder
The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports pp. 181-217 Downloads
Marty Butler, Arthur Kraft and Ira S. Weiss
How do accounting variables explain stock price movements? Theory and evidence pp. 219-244 Downloads
Peter Chen and Guochang Zhang
Voluntary disclosure under uncertainty about the reporting objective pp. 245-274 Downloads
Eti Einhorn
Industry product market competition and managerial incentives pp. 275-297 Downloads
Christo Karuna
The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry pp. 299-320 Downloads
Jennifer J. Gaver and Jeffrey S. Paterson
The interaction among disclosure, competition between firms, and analyst following pp. 321-339 Downloads
Anil Arya and Brian Mittendorf
Delisting returns and their effect on accounting-based market anomalies pp. 341-368 Downloads
William Beaver, Maureen McNichols and Richard Price
Earnings management and accounting income aggregation pp. 369-390 Downloads
John Jacob and Bjorn Jorgensen
Voluntary disclosure of information when firms are uncertain of investor response pp. 391-410 Downloads
Jeroen Suijs
Accounting conservatism and board of director characteristics: An empirical analysis pp. 411-437 Downloads
Anwer S. Ahmed and Scott Duellman
Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia pp. 439-452 Downloads
Maria Ogneva and K.R. Subramanyam

Volume 43, issue 1, 2007

Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings pp. 3-36 Downloads
Steven Huddart, Bin Ke and Charles Shi
Investor protection and the information content of annual earnings announcements: International evidence pp. 37-67 Downloads
Mark DeFond, Mingyi Hung and Robert Trezevant
Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay pp. 69-93 Downloads
Hernan Ortiz-Molina
The effect of equity compensation on voluntary executive turnover pp. 95-119 Downloads
Steven Balsam and Setiyono Miharjo
Did the 2003 Tax Act reduce the cost of equity capital? pp. 121-150 Downloads
Dan Dhaliwal, Linda Krull and Oliver Zhen Li
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