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 55, issue 2, 2013

Firms' use of accounting discretion to influence their credit ratings pp. 129-147

Walid Alissa, Samuel B. Bonsall, Kevin Koharki and Michael W. Penn

Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN pp. 148-167

Lee-Seok Hwang, Woo-Jong Lee, Seung-Yeon Lim and Kyung-Ho Park

Discretionary disclosure in the presence of dual distribution channels pp. 168-182

Anil Arya and Brian Mittendorf

The spillover effect of fraudulent financial reporting on peer firms' investments pp. 183-205

Anne Beatty, Scott Liao and Jeff Jiewei Yu

Cost of capital and earnings transparency pp. 206-224

Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman

Boardroom centrality and firm performance pp. 225-250

David F. Larcker, Eric C. So and Charles C.Y. Wang

A measurement approach to conservatism and earnings management pp. 251-268

Pingyang Gao

Volume 55, issue 1, 2013

Creditor control rights, state of nature verification, and financial reporting conservatism pp. 1-22

Liang Tan

Assessing methods of identifying management forecasts: CIG vs. researcher collected pp. 23-42

Elizabeth Chuk, Dawn Matsumoto and Gregory S. Miller

Bundled forecasts in empirical accounting research pp. 43-65

Jonathan L. Rogers and Andrew Van Buskirk

Towards an understanding of the role of standard setters in standard setting pp. 66-90

Abigail Allen and Karthik Ramanna

Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading pp. 91-110

Hollis A. Skaife, David Veenman and Daniel Wangerin

Employment protection legislation, adjustment costs and cross-country differences in cost behavior pp. 111-127

Rajiv D. Banker, Dmitri Byzalov and Chen, Lei (Tony)

Volume 54, issue 2, 2012

Analysts' industry expertise pp. 95-120

Ohad Kadan, Leonardo Madureira, Rong Wang and Tzachi Zach

Financial reporting frequency, information asymmetry, and the cost of equity pp. 132-149

Renhui Fu, Arthur Kraft and Huai Zhang

The consequences of protecting audit partners’ personal assets from the threat of liability pp. 154-173

Clive Lennox and Bing Li

The effects of firm-initiated clawback provisions on earnings quality and auditor behavior pp. 180-196

Lilian H. Chan, Kevin C.W. Chen, Tai-Yuan Chen and Yangxin Yu

Mandatory clawback provisions, information disclosure, and the regulation of securities markets pp. 197-200

Diane K. Denis

Financial reporting opacity and informed trading by international institutional investors pp. 201-220

Mark Maffett

Volume 53, issue 3, 2012

Earnings restatements and differential timeliness of accounting conservatism pp. 489-503

Michael Ettredge, Ying Huang and Weining Zhang

The implied cost of capital: A new approach pp. 504-526

Kewei Hou, Mathijs van Dijk and Yinglei Zhang

Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance pp. 527-554

Ronald Masulis, Cong Wang and Fei Xie

Evidence on the determinants and economic consequences of delegated monitoring pp. 555-576

Anne Beatty, Scott Liao and Joseph Weber

Managerial reporting, overoptimism, and litigation risk pp. 577-591

Volker Laux and Phillip C. Stocken

Incentives for innovation and centralized versus delegated capital budgeting pp. 592-611

Sunil Dutta and Qintao Fan

Earnings announcements and attention constraints: The role of market design pp. 612-634

Bidisha Chakrabarty and Pamela C. Moulton

Volume 53, issue 1, 2012

Earnings dispersion and aggregate stock returns pp. 1-20

Bjørn Jørgensen, Jing Li and Gil Sadka

A new measure of earnings forecast uncertainty pp. 21-33

Xuguang Sheng and Maya Thevenot

The information content of annual earnings announcements and mandatory adoption of IFRS pp. 34-54

Wayne R. Landsman, Edward L. Maydew and Jacob R. Thornock

Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes pp. 55-76

Boochun Jung, Philip B. Shane and Yanhua Sunny Yang

The effect of enforcement on timely loss recognition: Evidence from insider trading laws pp. 77-97

Sudarshan Jayaraman

Institutional ownership and conservatism pp. 98-114

Santhosh Ramalingegowda and Yong Yu

Corporate suppliers and customers and accounting conservatism pp. 115-135

Kai Wai Hui, Sandy Klasa and P. Eric Yeung

Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis pp. 136-166

Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar

Capital market consequences of managers' voluntary disclosure styles pp. 167-184

Holly I. Yang

Corporate governance and the information environment: Evidence from state antitakeover laws pp. 185-204

Christopher S. Armstrong, Karthik Balakrishnan and Daniel Cohen

Who, if anyone, reacts to accrual information? pp. 205-224

Robert H. Battalio, Alina Lerman, Joshua Livnat and Richard R. Mendenhall

Does Regulation FD work? Evidence from analysts' reliance on public disclosure pp. 225-248

William J. Kross and Inho Suk

Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? pp. 249-270

Yongtae Kim, Haidan Li and Siqi Li

14-Week quarters pp. 271-289

Rick Johnston, Andrew J. Leone, Sundaresh Ramnath and Ya-wen Yang

Measuring securities litigation risk pp. 290-310

Irene Kim and Douglas J. Skinner

Executive overconfidence and the slippery slope to financial misreporting pp. 311-329

Catherine M. Schrand and Sarah L.C. Zechman

Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows pp. 330-352

Brad A. Badertscher, Daniel W. Collins and Thomas Z. Lys

SEC enforcement: Does forthright disclosure and cooperation really matter? pp. 353-374

Rebecca Files

The factors affecting illegal insider trading in firms with violations of GAAP pp. 375-390

Maya Thevenot

The incentives for tax planning pp. 391-411

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

Research in accounting for income taxes pp. 412-434

John R. Graham, Jana S. Raedy and Douglas A. Shackelford

Political considerations in the decision of Chinese SOEs to list in Hong Kong pp. 435-449

Mingyi Hung, T.J. Wong and Tianyu Zhang

An empirical test of spatial competition in the audit market pp. 450-465

Wieteke Numan and Marleen Willekens

Nonprofit boards: Size, performance and managerial incentives pp. 466-487

Rajesh K. Aggarwal, Mark E. Evans and Dhananjay Nanda