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 52, issue 2, 2011

Transparency and liquidity uncertainty in crisis periods pp. 101-125

Mark Lang and Mark Maffett

The effect of information quality on liquidity risk pp. 126-143

Jeffrey Ng

Liquidity risk and accounting information pp. 144-152

Ronnie Sadka

Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting pp. 153-173

Gauri Bhat, Richard Frankel and Xiumin Martin

Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007–2009 pp. 174-177

Adam C. Kolasinski

Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? pp. 178-202

Peter R. Demerjian

From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle pp. 209-227

Jeremy Bertomeu and Robert P. Magee

Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle pp. 228-234

Alfred Wagenhofer

Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? pp. 235-251

Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson and Melissa F. Lewis

Volume 52, issue 1, 2011

Do delays in expected loss recognition affect banks' willingness to lend? pp. 1-20

Anne Beatty and Scott Liao

The effect of SOX on small auditor exits and audit quality pp. 21-40

Mark L. DeFond and Clive Lennox

Hometown advantage: The effects of monitoring institution location on financial reporting discretion pp. 41-61

Benjamin C. Ayers, Santhosh Ramalingegowda and P. Eric Yeung

Scale effects of R&D as reflected in earnings and returns pp. 62-80

Mustafa Ciftci and William M. Cready

Isolating the effect of disclosure on information risk pp. 81-99

Wei Tang

Volume 51, issue 3, 2011

The effect of cash flow forecasts on accrual quality and benchmark beating pp. 219-239

John McInnis and Daniel W. Collins

The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability pp. 240-258

Mark DeFond, Xuesong Hu, Mingyi Hung and Siqi Li

Do the SEC's enforcement preferences affect corporate misconduct? pp. 259-278

Simi Kedia and Shiva Rajgopal

Understanding analysts' use of stock returns and other analysts' revisions when forecasting earnings pp. 279-299

Michael B. Clement, Jeffrey Hales and Yanfeng Xue

Endogenous overconfidence in managerial forecasts pp. 300-313

Gilles Hilary and Charles Hsu

Does board gender diversity improve the informativeness of stock prices? pp. 314-338

Ferdinand Gul, Bin Srinidhi and Anthony C. Ng

Volume 51, issue 1-2, 2011

Financial reporting quality and idiosyncratic return volatility pp. 1-20

Shiva Rajgopal and Mohan Venkatachalam

Why do CFOs become involved in material accounting manipulations? pp. 21-36

Mei Feng, Weili Ge, Shuqing Luo and Terry Shevlin

Consistency in meeting or beating earnings expectations and management earnings forecasts pp. 37-57

William J. Kross, Byung T. Ro and Inho Suk

The quality of accounting information in politically connected firms pp. 58-76

Paul K. Chaney, Mara Faccio and David Parsley

Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options pp. 77-94

Preeti Choudhary

The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases pp. 95-114

Scott N. Bronson, Chris E. Hogan, Marilyn F. Johnson and K. Ramesh

Pension plan accounting estimates and the freezing of defined benefit pension plans pp. 115-133

Joseph Comprix and Karl A. Muller

Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance pp. 134-150

Shuping Chen, Dawn Matsumoto and Shiva Rajgopal

Earnouts: A study of financial contracting in acquisition agreements pp. 151-170

Matthew D. Cain, David J. Denis and Diane K. Denis

Target ratcheting and effort reduction pp. 171-185

Jan Bouwens and Peter Kroos

The valuation impact of reconciling pro forma earnings to GAAP earnings pp. 186-202

Huai Zhang and Liu Zheng

Challenges and opportunities in disclosure research--A discussion of [`]the financial reporting environment: Review of the recent literature' pp. 204-218

Philip G. Berger

Volume 51, issue 1, 2011

Financial reporting quality and idiosyncratic return volatility pp. 1-20

Shiva Rajgopal and Mohan Venkatachalam

Why do CFOs become involved in material accounting manipulations? pp. 21-36

Mei Feng, Weili Ge, Shuqing Luo and Terry Shevlin

Consistency in meeting or beating earnings expectations and management earnings forecasts pp. 37-57

William J. Kross, Byung T. Ro and Inho Suk

The quality of accounting information in politically connected firms pp. 58-76

Paul K. Chaney, Mara Faccio and David Parsley

Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options pp. 77-94

Preeti Choudhary

The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases pp. 95-114

Scott N. Bronson, Chris E. Hogan, Marilyn F. Johnson and K. Ramesh

Pension plan accounting estimates and the freezing of defined benefit pension plans pp. 115-133

Joseph Comprix and Karl A. Muller

Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance pp. 134-150

Shuping Chen, Dawn Matsumoto and Shiva Rajgopal

Earnouts: A study of financial contracting in acquisition agreements pp. 151-170

Matthew D. Cain, David J. Denis and Diane K. Denis

Target ratcheting and effort reduction pp. 171-185

Jan Bouwens and Peter Kroos

The valuation impact of reconciling pro forma earnings to GAAP earnings pp. 186-202

Huai Zhang and Liu Zheng

Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’ pp. 204-218

Philip G. Berger

Volume 50, issue 2-3, 2010

A review of tax research pp. 127-178

Michelle Hanlon and Shane Heitzman

The role of information and financial reporting in corporate governance and debt contracting pp. 179-234

Christopher S. Armstrong, Wayne R. Guay and Joseph P. Weber

Corporate governance myths: Comments on Armstrong, Guay, and Weber pp. 235-245

James A. Brickley and Jerold L. Zimmerman

Implications for GAAP from an analysis of positive research in accounting pp. 246-286

S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Discussion of "Implications for GAAP from an analysis of positive research in accounting" pp. 287-295

Richard Lambert

The financial reporting environment: Review of the recent literature pp. 296-343

Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther

Understanding earnings quality: A review of the proxies, their determinants and their consequences pp. 344-401

Patricia Dechow, Weili Ge and Catherine Schrand

Earnings quality research: Advances, challenges and future research pp. 402-409

Mark L. DeFond

Accounting anomalies and fundamental analysis: A review of recent research advances pp. 410-454

Scott Richardson, Irem Tuna and Peter Wysocki

Accounting anomalies and fundamental analysis: An alternative view pp. 455-466

Jonathan Lewellen

Volume 50, issue 1, 2010

Accrual-based and real earnings management activities around seasoned equity offerings pp. 2-19

Daniel A. Cohen and Paul Zarowin

Post loss/profit announcement drift pp. 20-41

Karthik Balakrishnan, Eli Bartov and Lucile Faurel

Market demand for conservative analysts pp. 42-57

Artur Hugon and Volkan Muslu

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy pp. 58-73

K. Hung Chan, Kenny Z. Lin and Phyllis L.L. Mo

Employee stock options and future firm performance: Evidence from option repricings pp. 74-92

David Aboody, Nicole Bastian Johnson and Ron Kasznik

Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions pp. 93-110

Chan Li, Lili Sun and Michael Ettredge

Book-tax conformity, earnings persistence and the association between earnings and future cash flows pp. 111-125

T.J. Atwood, Michael S. Drake and Linda A. Myers