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Journal of Accounting and Economics

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Total result: 108 articles

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Earnings management through real activities manipulation.
December 01, 2006

Fundamentals of shareholder tax capitalization.
December 01, 2006

Asymmetric treatment of reported pension expense and income amounts in...
December 01, 2006

Dynamic incentives and dual-purpose accounting.
December 01, 2006

The informativeness of earnings and management's issuance of earnings ...
December 01, 2006

Why is the accrual anomaly not arbitraged away? the role of idiosyncra...
October 01, 2006

Asymmetric sensitivity of CEO cash compensation to stock returns:a dis...
October 01, 2006

Discussion of the effects of corporate governance on firms' credit rat...
October 01, 2006

Weighing the evidence on the relation between external corporate finan...
October 01, 2006

Financial reporting incentives for conservative accounting: the influe...
October 01, 2006

Discussion of an economic framework for conservative accounting and Bu...
October 01, 2006

Earnings management and cross listing: are reconciled earnings compara...
October 01, 2006

Cross listing, bonding and firms reporting incentives: a discussion of...
October 01, 2006

Costly arbitrage and the myth of idiosyncratic risk.
October 01, 2006

Asymmetric sensitivity of CEO cash compensation to stock returns.
October 01, 2006

Golden handshakes: separation pay for retired and dismissed CEOs.
September 01, 2006

Re-examining the effects of regulation fair disclosure using foreign l...
September 01, 2006

An introduction to the governance and taxation of not-for-profit organ...
September 01, 2006

Agency problems of excess endowment holdings in not-for-profit firms.
September 01, 2006

Corporate-sponsored foundations and earnings management.
September 01, 2006

Governing private foundations using the tax law.
September 01, 2006

Capital budgeting for new projects: on the role of auditing in informa...
September 01, 2006

Determinants of the informativeness of analyst research.
April 01, 2006

Identifying the effect of managerial control on firm performance.
April 01, 2006

Revenue surprises and stock returns.
April 01, 2006

Earnings management around employee stock option reissues.
April 01, 2006

Information technology, organizational design, and transfer pricing.
April 01, 2006

Stock repurchases as an earnings management device.
April 01, 2006

The economic implications of corporate financial reporting.
December 01, 2005

Acquirers' abnormal returns and the non-Big 4 auditor clientele effect...
December 01, 2005

The persistence of relative performance in stock recommendations of se...
December 01, 2005

Profit sharing and monitoring in partnerships.
December 01, 2005

Offering stock options to gauge managerial talent.
December 01, 2005

The credibility of self-regulation: evidence from the accounting profe...
December 01, 2005

Using disclosure to influence herd behavior and alter competition.
December 01, 2005

Does disclosure deter or trigger litigation?
September 01, 2005

To blame or not to blame: Analyst's recreations to external explanatio...
September 01, 2005

Economic consequences of SEC disclosure regulation: evidence from the ...
June 01, 2005

A contracting perspective on earnings quality.
June 01, 2005

Do managers credibly use accruals to signal private information? Evide...
June 01, 2005

Investor learning about analyst predictive ability.
February 01, 2005

Do institutional investors exploit the post-earnings announcement drif...
February 01, 2005

Earnings quality in UK private firms: comparative loss recognition tim...
February 01, 2005

Performance matched discretionary accrual measures.
February 01, 2005

Investor protection under unregulated financial reporting.
December 01, 2004

Discussion of: "Investor protection under unregulated financial report...
December 01, 2004

Analysts' treatment of nonrecurring items in street earnings.
December 01, 2004

Loss function assumptions in rational expectations tests on financial ...
December 01, 2004

Discussion of analysts' treatment of non-recurring items in street ear...
December 01, 2004

Disclosure bias.
December 01, 2004

Benefits of a slanted view: a discussion of 'disclosure bias'.
December 01, 2004

Do investors overvalue firms with bloated balance sheets?
December 01, 2004

Investor protection under unregulated financial reporting.
December 01, 2004

Discussion of: "Investor protection under unregulated financial report...
December 01, 2004

Analysts' treatment of nonrecurring items in street earnings.
December 01, 2004

Loss function assumptions in rational expectations tests on financial ...
December 01, 2004

Discussion of analysts' treatment of non-recurring items in street ear...
December 01, 2004

Disclosure bias.
December 01, 2004

Benefits of a slanted view: a discussion of 'disclosure bias'.
December 01, 2004

Do investors overvalue firms with bloated balance sheets?
December 01, 2004

Investor protection under unregulated financial reporting.
December 01, 2004

Discussion of: "Investor protection under unregulated financial report...
December 01, 2004

Analysts' treatment of nonrecurring items in street earnings.
December 01, 2004

Loss function assumptions in rational expectations tests on financial ...
December 01, 2004

Discussion of analysts' treatment of non-recurring items in street ear...
December 01, 2004

Disclosure bias.
December 01, 2004

Benefits of a slanted view: a discussion of 'disclosure bias'.
December 01, 2004

Do investors overvalue firms with bloated balance sheets?
December 01, 2004

An empirical analysis of auditor reporting and its association with ab...
June 01, 2004

Financial accounting information, organizational complexity and corpor...
June 01, 2004

Characteristics of a firm's information environment and the informatio...
June 01, 2004

The effect of stock option repricing on employee turnover.
February 01, 2004

Auditor choice and the cost of debt capital for newly public firms.
February 01, 2004

Management turnover across the corporate hierarchy.
February 01, 2004

Shareholder wealth effects of pooling-of-interests accounting: evidenc...
February 01, 2004

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