Journal of Accounting Research

Click on article title to view & purchase. Articles are sorted by their publication date in reverse chronological order.

Insider trading and voluntary disclosures.
December 01, 2006

The extreme future stock returns following I/B/E/S earnings surprise.
December 01, 2006

Ownership concentration in privatized firms: the role of disclosure st...
December 01, 2006

Auditors' response to political connections and cronyism in Malaysia.
December 01, 2006

The effects of issuing biased earnings forecasts on analysts' access t...
December 01, 2006

Redacted disclosure.
September 01, 2006

Conservatism and cross-sectional variation in the post-earnings announ...
September 01, 2006

Predictability in financial analyst forecast errors: learning or irrat...
September 01, 2006

Taxes, leverage, and the cost of equity capital.
September 01, 2006

Favorable versus unfavorable recommendations: the impact on analyst ac...
September 01, 2006

International differences in the cost of equity capital: do legal inst...
June 01, 2006

Recognition v. disclosure, auditor tolerance for misstatement, and the...
June 01, 2006

Does opinion shopping impair auditor independence and audit quality?
June 01, 2006

Subjective performance indicators and discretionary bonus pools.
June 01, 2006

Founding family ownership and earnings quality.
June 01, 2006

Stock exchange disclosure and market development: an analysis of 50 in...
June 01, 2006

The role of accruals in asymmetrically timely gain and loss recognitio...
May 01, 2006

Discussion of the role of accruals in asymmetrically timely gain and l...
May 01, 2006

Discussion of disclosure risk and price drift.
May 01, 2006

Why do managers voluntarily issue cash flow forecasts?
May 01, 2006

The ability of earning to predict future operating cash flows has been...
December 01, 2005

Uncertainty, real options, and cost behavior: Evidence from Washington...
December 01, 2005

Carrot or sticks? Contract frame and use of decision-influencing infor...
December 01, 2005

Dividend taxes and implied cost of equity capital.
December 01, 2005

The nature of the interaction between mandatory and voluntary disclosu...
September 01, 2005

Analyst impartiality and investment banking relationships.
September 01, 2005

The association between outside directors, institutional investors and...
June 01, 2005

Domestic and foreign earnings, stock return variability, and the impac...
June 01, 2005

A reexamination of the persistence of accruals and cash flows.
June 01, 2005

The association between corporate boards, audit committees, and manage...
June 01, 2005

Imprecision in accounting measurement: Can it be value enhancing?
June 01, 2005

Does the market value financial expertise on audit committees of board...
May 01, 2005

Earnings management through transaction structuring: Contingent conver...
May 01, 2005

Firms' off-balance sheet and hybrid debt financing: Evidence from thei...
May 01, 2005

Consequences of financial reporting failure for outside directors: Evi...
May 01, 2005

Do insiders manipulate earnings when they sell their shares in an init...
March 01, 2005

Do external auditors perform a corporate governance role in emerging m...
March 01, 2005

Enforced standards versus evolution by general acceptance: A comparati...
March 01, 2005

Employee stock options, equity valuation, and the valuation of option ...
March 01, 2005

The importance of business risk in setting audit fees: Evidence from c...
March 01, 2005

Audit firm portfolio management decisions.
September 01, 2004

Disclosure quality and the excess value of diversification.
September 01, 2004

Valuation and accounting for inflation and foreign exchange.
September 01, 2004

Does auditor quality and tenure matter to investors> evidence from the...
September 01, 2004

Do accruals drive firm-level stock returns? A variance decomposition a...
June 01, 2004

Auditor independence, non-audit services, and restatements: was the U....
June 01, 2004

Concentrated control, analyst following, and valuation: do analysts ma...
June 01, 2004

Fees paid to audit firms, accrual choices, and corporate governance.
June 01, 2004

Information transparency and coordination failure: theory and experime...
May 01, 2004

What determines corporate transparency?.
May 01, 2004

Investor protection and corporate governance: evidence from worldwide ...
May 01, 2004

Competitive costs of disclosure by biotech initial public offerings (I...
May 01, 2004

Underwater options and the dynamics of executive pay-to-performance se...
May 01, 2004

Ultimate ownership, income management, and legal and extra-legal insti...
May 01, 2004

Disclosure practices of foreign companies interacting with U.S. market...
May 01, 2004

Why do managers explain earnings forecasts?.
March 01, 2004

Efficient manipulation in a repeated setting.
March 01, 2004

Reliability-relevance trade-offs and the efficiency of aggregation.
March 01, 2004

Should intangibles be measured: what are the economic trade-offs?.
March 01, 2004

Cooperation in the budgeting process.
December 01, 2003

The role of supplementary statements with management earnings forecast...
December 01, 2003

Auditor's perceived business risk and audit fees: analysis and evidenc...
December 01, 2003

Do analysts and auditors use information in accruals?.
December 01, 2003

Market effects of recognition and disclosure.
September 01, 2003

Capital gains taxes and equity trading: empirical evidence.
September 01, 2003

Confirming management earnings forecasts, earning uncertainty, and sto...
September 01, 2003

Do expect informational intermediaries add value? Evidence from Audito...
September 01, 2003

IAS versus U.S. GAAP: Information asymmetry-based evidence from German...
June 01, 2003

Activity-based pricing in a monopoly.
June 01, 2003

Confidence and investors' reliance on disciplined trading strategies.
June 01, 2003

The relation between insider-trading restrictions and executive compen...
June 01, 2003

Financial reporting environments and international capital mobility.
June 01, 2003

Enforceable accounting rules and income measurement by early 20th cent...
May 01, 2003

Privacy in E-commerce: development of reporting standards, disclosure ...
May 01, 2003

The impact of SFAS No. 131 on information and monitoring.
May 01, 2003

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