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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 38, issue 1, 2004

Testing behavioral finance theories using trends and consistency in financial performance pp. 3-50 Downloads
Wesley S. Chan, Richard Frankel and S.P. Kothari
Discussion of: "Testing behavioral finance theories using trends and sequences in financial performance," (by Wesley Chan, Richard Frankel, and S.P. Kothari) pp. 51-64 Downloads
Kent Daniel
Investor protection under unregulated financial reporting pp. 65-116 Downloads
Jan Barton and Gregory Waymire
Discussion of: "Investor protection under unregulated financial reporting" (by Jan Barton and Gregory Waymire) pp. 117-128 Downloads
Richard Leftwich
Analysts' treatment of nonrecurring items in street earnings pp. 129-170 Downloads
Zhaoyang Gu and Ting Chen
Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts pp. 171-203 Downloads
Sudipta Basu and Stanimir Markov
Discussion of analysts' treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts' earnings forecasts pp. 205-222 Downloads
Richard A. Lambert
Disclosure bias pp. 223-250 Downloads
Paul E. Fischer and Robert E. Verrecchia
Benefits of a slanted view: a discussion of 'disclosure bias' pp. 251-262 Downloads
Anil Arya and Brian Mittendorf
In denial? Stock market underreaction to going-concern audit report disclosures pp. 263-296 Downloads
Richard J. Taffler, Jeffrey Lu and Asad Kausar
Do investors overvalue firms with bloated balance sheets? pp. 297-331 Downloads
David Hirshleifer, Kewei Hou, Siew Hong Teoh and Yinglei Zhang
What do we learn from two new accounting-based stock market anomalies? pp. 333-348 Downloads
Sudipta Basu

Volume 37, issue 3, 2004

The effectiveness of Regulation FD pp. 293-314 Downloads
Andreas Gintschel and Stanimir Markov
Board characteristics, accounting report integrity, and the cost of debt pp. 315-342 Downloads
Ronald C. Anderson, Sattar A. Mansi and David Reeb
Conference calls and information asymmetry pp. 343-366 Downloads
Stephen Brown, Stephen A. Hillegeist and Kin Lo
Regulatory monitoring as a substitute for debt covenants pp. 367-391 Downloads
Ervin L. Black, Thomas A. Carnes, Michael Mosebach and Susan E. Moyer
Do insurers manipulate loss reserves to mask solvency problems? pp. 393-416 Downloads
Jennifer J. Gaver and Jeffrey S. Paterson

Volume 37, issue 2, 2004

An empirical analysis of auditor reporting and its association with abnormal accruals pp. 139-165 Downloads
Marty Butler, Andrew Leone and Michael Willenborg
Financial accounting information, organizational complexity and corporate governance systems pp. 167-201 Downloads
Robert Bushman, Qi Chen, Ellen Engel and Abbie Smith
Taxes, keiretsu affiliation, and income shifting pp. 203-228 Downloads
J.D.Jeffrey D. Gramlich, Piman Limpaphayom and S. Ghon Rhee
Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders pp. 229-259 Downloads
Richard Frankel and Xu Li
Voluntary disclosure of precision information pp. 261-289 Downloads
J.S.John S. Hughes and Suil Pae

Volume 37, issue 1, 2004

Management turnover across the corporate hierarchy pp. 3-38 Downloads
C. Edward Fee and Charles J. Hadlock
Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactions pp. 39-57 Downloads
Joseph P. Weber
Determinants of market reactions to restatement announcements pp. 59-89 Downloads
Zoe-Vonna Palmrose, Vernon J. Richardson and Susan Scholz
The effect of stock option repricing on employee turnover pp. 91-112 Downloads
Mary Ellen Carter and Luann J. Lynch
Auditor choice and the cost of debt capital for newly public firms pp. 113-136 Downloads
Jeffrey A. Pittman and Steve Fortin

Volume 36, issue 1-3, 2003

Are executive stock options associated with future earnings? pp. 3-43 Downloads
Michelle Hanlon, Shivaram Rajgopal and Terry Shevlin
Discussion of "employee stock options, EPS dilution, and stock repurchases" pp. 45-49 Downloads
David F. Larcker
Employee stock options, EPS dilution, and stock repurchases pp. 51-90 Downloads
Daniel A. Bens, Venky Nagar, Douglas J. Skinner and M. H. Franco Wong
Discussion of "are executive stock options associated with future earnings?" pp. 91-103 Downloads
David F. Larcker
Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts pp. 105-146 Downloads
Jeffery Abarbanell and Reuven Lehavy
A note on analysts' earnings forecast errors distribution pp. 147-164 Downloads
Daniel A. Cohen and Thomas Z. Lys
Impact of firm performance expectations on CEO turnover and replacement decisions pp. 165-196 Downloads
Kathleen A. Farrell and David A. Whidbee
CEO turnover and properties of accounting information pp. 197-226 Downloads
Ellen Engel, Rachel M. Hayes and Xue Wang
Empirical research on CEO turnover and firm-performance: a discussion pp. 227-233 Downloads
James A. Brickley
Incentives versus standards: properties of accounting income in four East Asian countries pp. 235-270 Downloads
Ray Ball, Ashok Robin and Joanna Shuang Wu
Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting pp. 271-283 Downloads
Robert W. Holthausen
Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings pp. 285-319 Downloads
Nilabhra Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson
A discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings' pp. 321-335 Downloads
Mark T. Bradshaw
Limited attention, information disclosure, and financial reporting pp. 337-386 Downloads
David Hirshleifer and Siew Hong Teoh
Discussion of 'limited attention, information disclosure, and financial reporting' pp. 387-400 Downloads
R. A. Lambert

Volume 35, issue 3, 2003

Economic consequences of regulated changes in disclosure: the case of executive compensation pp. 285-314 Downloads
Kin Lo
What insiders know about future earnings and how they use it: Evidence from insider trades pp. 315-346 Downloads
Bin Ke, Steven Huddart and Kathy Petroni
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry pp. 347-376 Downloads
William H. Beaver, Maureen F. McNichols and Karen K. Nelson
Public versus private governance: a study of incentives and operational performance pp. 377-404 Downloads
Leslie Eldenburg and Ranjani Krishnan
Anticipatory income smoothing: a re-examination pp. 405-422 Downloads
Pieter T. Elgers, Ray Pfeiffer and Susan L. Porter
Dynamic incentives and responsibility accounting: a comment pp. 423-436 Downloads
Peter O. Christensen, Gerald A. Feltham and Florin Sabac
Reply to: dynamic incentives and responsibility accounting: a comment pp. 437-441 Downloads
Raffi Indjejikian and Dhananjay Nanda

Volume 35, issue 2, 2003

Dividend taxes and firm valuation:: a re-examination pp. 119-153 Downloads
Michelle Hanlon, James N. Myers and Terry Shevlin
Is a dividend tax penalty incorporated into the return on a firm's common stock? pp. 155-178 Downloads
Dan Dhaliwal, Oliver Zhen Li and Robert Trezevant
Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis pp. 179-200 Downloads
Dan Dhaliwal, Merle Erickson, Mary Margaret Frank and Monica Banyi
An evaluation of alternative measures of corporate tax rates pp. 201-226 Downloads
George A. Plesko
On the trade-off between the future benefits and riskiness of R&D: a bondholders' perspective pp. 227-254 Downloads
Charles Shi
The public accounting industry production function pp. 255-281 Downloads
Rajiv D. Banker, Hsihui Chang and Reba Cunningham

Volume 35, issue 1, 2003

Earnings skewness and analyst forecast bias pp. 5-29 Downloads
Zhaoyang Gu and Joanna Shuang Wu
Rounding-up in reported EPS, behavioral thresholds, and earnings management pp. 31-50 Downloads
Somnath Das and Huai Zhang
The consequences of the FASB's 1998 proposal on accounting for stock option repricing pp. 51-72 Downloads
Mary Ellen Carter and Luann J. Lynch
An empirical analysis of analysts' cash flow forecasts pp. 73-100 Downloads
Mark L. DeFond and Mingyi Hung
The effect of experience on security analyst underreaction pp. 101-116 Downloads
Michael B. Mikhail, Beverly R. Walther and Richard H. Willis
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