Management And Accounting Web

Journal of Accounting and Economics H-Z

A-G  |  H-Z

Volume 1(1) 1979 - Volume 64(2-3) November 2017

Recent Updates: 2014201520162017

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

JAE Home page | Journal Bibliographies Main Page

Hagerman, R. L. and M. E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August): 141-161.

Haggard, K. S., J. S. Howe and A. A. Lynch. 2015. Do baths muddy the waters or clear the air? Journal of Accounting and Economics (February): 105-117.

Hall, B. J. and K. J. Murphy. 2002. Stock options for undiversified executives. Journal of Accounting and Economics (February): 3-42.

Ham, C. and K. Koharki. 2016. The association between corporate general counsel and firm credit risk. Journal of Accounting and Economics (April-May): 274-293.

Han, B. H., R. Jennings and J. Noel. 1992. Communication of nonearnings information at the financial statements release date. Journal of Accounting and Economics (March): 63-86.

Han, J. C. Y., J. J. Wild and K. Ramesh. 1989. Managers' earnings forecasts and intra-industry information transfers. Journal of Accounting and Economics (February): 3-33.

Hand, J. R. M. and T. R. Skantz. 1997. The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51. Journal of Accounting and Economics (15 December): 175-203.

Hand, J. R. M., P. J. Hughes and S. E. Sefcik. 1990. Insubstance defeasances: Security price reactions and motivations. Journal of Accounting and Economics (May): 47-89.

Hanlon, M. and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics (December): 127-178.

Hanlon, M., E. L. Maydew and T. Shevlin. 2008. An unintended consequence of book-tax conformity: A loss of earnings informativeness. Journal of Accounting and Economics (December): 294-311.

Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153.

Hanlon, M., S. Rajgopal and T. Shevlin. 2003. Are executive stock options associated with future earnings? Journal of Accounting and Economics (December): 3-43.

Hann, R. N., F. Heflin and K. R. Subramanayam. 2007. Fair-value pension accounting. Journal of Accounting and Economics (December): 328-358.

Hansen, R. S. 2015. What is the value of sell-side analysts? Evidence from coverage changes - A discussion. Journal of Accounting and Economics (November-December): 58-64.

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312.

Haw, I., K. Jung and S. B. Lilien. 1991. Overfunded defined benefit pension plan settlements without asset reversions. Journal of Accounting and Economics (September): 295-320.

Hayes, R. M. 2014. Discussion of "Audit committee financial expertise and earnings management: The role of status" by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics (November-December): 231-239.

Hayes, R. M. 2015. Discussion of "The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation" by deHaan, Kedia, Koh, and Rajgopal (2015). Journal of Accounting and Economics (November-December): 1-7.

Hayes, R. M. and S. Schaefer. 1999. How much are differences in managerial ability worth? Journal of Accounting and Economics (April): 125-148.

Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics (September): 125-153.

Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics (April): 85-107.

Healy, P. M. 1999. Discussion of earnings-based bonus plans and earnings management by business unit managers. Journal of Accounting and Economics (January): 143-147.

Healy, P. M. 2009. Discussion of “What determines financial analysts’ career outcomes during mergers?” Journal of Accounting and Economics (March): 87-90.

Healy, P. M. 2015. Discussion of "On guidance and volatility". Journal of Accounting and Economics (November-December): 136-140.

Healy, P. M. and K. G. Palepu. 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics (January): 97-123.

Healy, P. M. and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics (September): 405-440.

Healy, P. M., S. Kang and K. G. Palepu. 1987. The effect of accounting procedure changes on CEOs' cash salary and bonus compensation. Journal of Accounting and Economics (April): 7-34.

Heese, J., M. Khan and K. Ramanna. 2017. Is the SEC captured? Evidence from comment-letter reviews. Journal of Accounting and Economics (August): 98-122.

Heflin, F. and C. Hsu. 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics (December): 349-365.

Heitzman, S., C. Wasley and J. Zimmerman. 2010. The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions. Journal of Accounting and Economics (February): 109-132.

Hemmer, T. 1993. Risk-free incentive contracts: Eliminating agency cost using option-based compensation schemes. Journal of Accounting and Economics (October): 447-473.

Hemmer, T. 1995. On the interrelation between production technology, job design, and incentives. Journal of Accounting and Economics (March-May): 209-245.

Hemmer, T. 1998. Performance measurement systems, incentives, and the optimal allocation of responsibilities. Journal of Accounting and Economics (30 June): 321-347.

Hemmer, T., O. Kim and R. E. Verrecchia. 1999. Introducing convexity into optimal compensation contracts. Journal of Accounting and Economics 28(3)(December): 307-327.

Hemmer, T., S. Matsunaga and T. Shevlin. 1996. The influence of risk diversification on the early exercise of employee stock options by executive officers. Journal of Accounting and Economics (February): 45-68.

Hertzel, M. and P. C. Jain. 1991. Earnings and risk changes around stock repurchase tender offers. Journal of Accounting and Economics (September): 253-274.

Hilary, G. and C. Hsu. 2011. Endogenous overconfidence in managerial forecasts. Journal of Accounting and Economics (April): 300-313.

Hilary, G. and C. Lennox. 2005. The credibility of self-regulation: Evidence from the accounting profession's peer review program. Journal of Accounting and Economics (December): 211-229.

Hilary, G., C. Hsu, B. Segal and R. Wang. 2016. The bright side of managerial over-optimism. Journal of Accounting and Economics (August): 46-64.

Hirshleifer, D. and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics (December): 337-386.

Hirshleifer, D., K. Hou, S. H. Teoh and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics (December): 297-331.

Hite, G. L. and M. S. Long. 1982. Taxes and executive stock options. Journal of Accounting and Economics (July): 3-14.

Hoberg, G. 2016. Discussion of using unstructured and qualitative disclosures to explain accruals. Journal of Accounting and Economics (November-December): 228-233.

Hoitash, R., U. Hoitash and A. C. Kurt. 2016. Do accountants make better chief financial officers? Journal of Accounting and Economics (April-May): 414-432.

Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back. Journal of Accounting and Economics (March): 73-109.

Holthausen, R. W. 1990. Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics (January): 207-218.

Holthausen, R. W. 2003. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting. Journal of Accounting and Economics (December): 271-283.

Holthausen, R. W. and D. F. Larcker. 1992. The prediction of stock returns using financial statement information. Journal of Accounting and Economics (June-September): 373-411.

Holthausen, R. W. and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics (September): 3-75.

Holthausen, R. W. and R. W. Leftwich. 1983. The economic consequences of accounting choice implications of costly contracting and monitoring. Journal of Accounting and Economics (5): 77-117.

Holthausen, R. W., D. F. Larcker and R. G. Sloan. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics (February): 29-74.

Holthausen, R. W., D. F. Larcker and R. G. Sloan. 1995. Business unit innovation and the structure of executive compensation. Journal of Accounting and Economics (March-May): 279-313.

Hope, O., D. Hu and W. Zhao. 2017. Third-party consequences of short-selling threats: The case of auditor behavior. Journal of Accounting and Economics (April-May): 479-498.

Hope, O., M. Ma and W. B. Thomas. 2013. Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics (November-December): 170-189.

Horton, J., G. Serafeim and S. Wu. 2017. Career concerns of banking analysts. Journal of Accounting and Economics (April-May): 231-252.

Hou, K., M. A. van Dijk and Y. Zhang. 2012. The implied cost of capital: A new approach. Journal of Accounting and Economics (June): 504-526.

Hribar, P., N. T. Jenkins and W. B. Johnson. 2006. Stock repurchases as an earnings management device. Journal of Accounting and Economics (April): 3-27.

Hribar, P., S. J. Melessa, R. C. Small and J. H. Wilde. 2017. Does managerial sentiment affect accrual estimates? Evidence from the banking industry. Journal of Accounting and Economics (February): 26-50.

Huddart, S. 1994. Employee stock options. Journal of Accounting and Economics (September): 207-231.

Huddart, S. and M. Lang. 1996. Employee stock option exercises an empirical analysis. Journal of Accounting and Economics (February): 5-43.

Huddart, S. and M. Lang. 2003. Information distribution within firms: Evidence from stock option exercises. Journal of Accounting and Economics (January): 3-31.

Huddart, S. and P. J. Liang. 2005. Profit sharing and monitoring in partnerships. Journal of Accounting and Economics (December): 153-187.

Huddart, S., B. Ke and C. Shi. 2007. Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings. Journal of Accounting and Economics (March): 3-36.

Huddart, S., J. S. Hughes and M. Brunnermeier. 1999. Disclosure requirements and stock exchange listing choice in an international context. Journal of Accounting and Economics (January): 237-269.

Hughes, J. S. and S. Pae. 2004. Voluntary disclosure of precision information. Journal of Accounting and Economics (June): 261-289.

Hughes, J. S. and W. E. Ricks. 1984. Accounting for retail land sales: Analysis of a mandated change. Journal of Accounting and Economics (August): 101-132.

Hughes, P. J. 1986. Signalling by direct disclosure under asymmetric information. Journal of Accounting and Economics (June): 119-142.

Hugon, A. and V. Muslu. 2010. Market demand for conservative analysts. Journal of Accounting and Economics (May): 42-57.

Hui, K. W., K. K. Nelson and P. E. Yeung. 2016. On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals. Journal of Accounting and Economics (February): 185-202.

Hui, K. W., S. Klasa and P. E. Yeung. 2012. Corporate suppliers and customers and accounting conservatism. Journal of Accounting and Economics (February-April): 115-135.

Hui, K. W., S. Matsunaga and D. Morse. 2009. The impact of conservatism on management earnings forecasts. Journal of Accounting and Economics (June): 192-207.

Hung, M. 2000. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics (December): 401-420.

Hung, M., T. J. Wong and T. Zhang. 2012. Political considerations in the decision of Chinese SOEs to list in Hong Kong. Journal of Accounting and Economics (February-April): 435-449.

Hunt, A., S. E. Moyer and T. Shevlin. 1996. Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms. Journal of Accounting and Economics (June): 339-374.

Hutton, A. P. 2007. A discussion of ‘corporate disclosure by family firms’. Journal of Accounting and Economics (September): 287-297.

Huyghebaert, N. and W. Xu. 2016. Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment. Journal of Accounting and Economics (April-May): 486-505.

Hwang, L., W. Lee, S. Lim and K. Park. 2013. Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN. Journal of Accounting and Economics (April-May): 148-167. (Probability of informed trading).

Indjejikian, R. and D. Nanda. 1999. Dynamic incentives and responsibility accounting. Journal of Accounting and Economics (April): 177-201.

Indjejikian, R. and D. Nanda. 2003. Reply to: Dynamic incentives and responsibility accounting: a comment. Journal of Accounting and Economics (August): 437-441.

Imhoff, E. A. Jr. and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics (December): 277-310.

Irvine, P. J. A. 2000. Do analysts generate trade for their firms? Evidence from the Toronto stock exchange. Journal of Accounting and Economics (October): 209-226.

Iselin, M. and A. Nicoletti. 2017. The effects of SFAS 157 disclosures on investment decisions. Journal of Accounting and Economics (April-May): 404-427.

Ittner, C. D. and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics (December): 349-410. (Summary).

Ittner, C. D., D. F. Larcker and M. Pizzini. 2007. Performance-based compensation in member-owned firms: An examination of medical group practices. Journal of Accounting and Economics (December): 300-327.

Ittner, C. D., R. A. Lambert, D. F. Larcker. 2003. The structure and performance consequences of equity grants to employees of new economy firms. Journal of Accounting and Economics (January): 89-127.

Jackson, S. B., T. M. Keune and L. Salzsieder. 2013. Debt, equity, and capital investment. Journal of Accounting and Economics (November-December): 291-310.

Jackson, S. B., X. Liu and M. Cecchini. 2009. Economic consequences of firms’ depreciation method choice: Evidence from capital investments. Journal of Accounting and Economics (October): 54-68.

Jacob, J. and B. N. Jorgensen. 2007. Earnings management and accounting income aggregation. Journal of Accounting and Economics (July): 369-390.

Jacob, J., T. Lys and J. Sabino. 1999. Autocorrelation structure of forecast errors from time-series models: Alternative assessments of the causes of post-earnings announcement drift. Journal of Accounting and Economics 28(3)(December): 329-358.

Jacob, J., T. Z. Lys and M. A. Neale. 1999. Expertise in forecasting performance of security analysts. Journal of Accounting and Economics (November): 51-82.

Jacobson, R. and D. Aaker. 1993. Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan. Journal of Accounting and Economics (October): 383-405.

Jain, P. C. 1982. Cross-sectional association between abnormal returns and firm specific variables. Journal of Accounting and Economics (December): 205-228.

Jarrell, G. A. 1979. Pro-producer regulation and accounting for assets: The case of electric utilities. Journal of Accounting and Economics (August): 93-116.

Jayaraman, S. 2012. The effect of enforcement on timely loss recognition: Evidence from insider trading laws. Journal of Accounting and Economics (February-April): 77-97.

Jegadeesh, N. and J. Livnat. 2006. Revenue surprises and stock returns. Journal of Accounting and Economics (April): 147-171.

Jensen, M. C., J. L. Zimmerman. 1985. Management compensation and the managerial labor market. Journal of Accounting and Economics (April): 3-9.

Jiang, X. and M. Yang. 2017. Properties of optimal accounting rules in a signaling game. Journal of Accounting and Economics (April-May): 499-512.

Jin, L. and S. P. Kothari. 2008. Effect of personal taxes on managers’ decisions to sell their stock. Journal of Accounting and Economics (September): 23-46.

Johnson, W. B. and T. Lys. 1990. The market for audit services : Evidence from voluntary auditor changes. Journal of Accounting and Economics (January): 281-308.

Johnson, W. B., R. P. Magee, N. J. Nagarajan, and H. A. Newman. 1985. An analysis of the stock price reaction to sudden executive deaths : Implications for the managerial labor market. Journal of Accounting and Economics (April): 151-174.

Johnston, R., A. J. Leone, S. Ramnath and Y. Yang. 2012. 14-Week quarters. Journal of Accounting and Economics (February-April): 271-289.

Johnston, R., S. Markov and S. Ramnath. 2009. Sell-side debt analysts. Journal of Accounting and Economics (March): 91-107.

Jongjaroenkamol, P. and V. Laux. 2017. Insider versus outsider CEOs, executive compensation, and accounting manipulation. Journal of Accounting and Economics (April-May): 253-261.

Jorgensen, B., J. Li and G. Sadka. 2012. Earnings dispersion and aggregate stock returns. Journal of Accounting and Economics (February-April): 1-20.

Journal of Accounting and Economics. 1996. In memoriam, Victor L. Bernard 1953–1995. Journal of Accounting and Economics (February): 3.

Journal of Accounting and Economics. 2016. A tribute to Ross Watts and Jerry Zimmerman. Journal of Accounting and Economics (February): iv-v.

Jung, B., P. B. Shane and Y. S. Yang. 2012. Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes. Journal of Accounting and Economics (February-April): 55-76.

Kadan, O., L. Madureira, R. Wang and T. Zach. 2012. Analysts' industry expertise. Journal of Accounting and Economics (October-December): 95-120.

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

Kallunki, J., H. Nilsson and J. Hellström. 2009. Why do insiders trade? Evidence based on unique data on Swedish insiders. Journal of Accounting and Economics (October): 37-53.

Kaplan, R. S. 1985. Evidence on the effect of bonus schemes on accounting procedure and accrual decisions. Journal of Accounting and Economics (April): 109-113.

Karuna, C. 2007. Industry product market competition and managerial incentives. Journal of Accounting and Economics (July): 275-297.

Kasanen, E., J. Kinnunen and J. Niskanen. 1996. Dividend-based earnings management: Empirical evidence from Finland. Journal of Accounting and Economics (August-December): 283-312.

Kasznik, R. 2003. Discussion of “Information distribution within firms: Evidence from stock option exercises”. Journal of Accounting and Economics (January): 33-41.

Kausar, A., N. Shroff and H. White. 2016. Real effects of the audit choice. Journal of Accounting and Economics (August): 157-181.

Ke, B. and S. Ramalingegowda. 2005. Do institutional investors exploit the post-earnings announcement drift? Journal of Accounting and Economics (February): 25-53.

Ke, B., K. Petroni and A. Safieddine. 1999. Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies. Journal of Accounting and Economics 28(2)(December): 185-209.

Ke, B., K. R. Petroni and D. A. Shackelford. 2000. The impact of state taxes on self-insurance. Journal of Accounting and Economics (August): 99-122.

Ke, B., S. Huddart and K. Petroni. 2003. What insiders know about future earnings and how they use it: Evidence from insider trades. Journal of Accounting and Economics (August): 315-346.

Keating, A. S. 1997. Determinants of divisional performance evaluation practices. Journal of Accounting and Economics (31 December): 243-273.

Keating, A. S. and J. L. Zimmerman. 1999. Depreciation-policy changes: tax, earnings management, and investment opportunity incentives. Journal of Accounting and Economics 28(3)(December): 359-389.

Keating, E. K., T. Z. Lys and R. P. Magee. 2003. Internet downturn: Finding valuation factors in Spring 2000. Journal of Accounting and Economics (January): 189-236.

Kedia, S. and S. Rajgopal. 2011. Do the SEC's enforcement preferences affect corporate misconduct? Journal of Accounting and Economics (April): 259-278.

Kellogg, R. L. 1984. Accounting activities, security prices, and class action lawsuits. Journal of Accounting and Economics (December): 185-204.

Kerstein, J. and A. Rai. 2007. Intra-year shifts in the earnings distribution and their implications for earnings management. Journal of Accounting and Economics (December): 399-419.

Key, K. G. 1997. Political cost incentives for earnings management in the cable television industry. Journal of Accounting and Economics (November): 309-337.

Khan, M. 2008. Are accruals mispriced evidence from tests of an intertemporal capital asset pricing model. Journal of Accounting and Economics (March): 55-77.

Khan, M. and R. L. Watts. 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics (December): 132-150.

Kim, D. 2006. Capital budgeting for new projects: On the role of auditing in information acquisition. Journal of Accounting and Economics (September): 257-270.

Kim, I. and D. J. Skinner. 2012. Measuring securities litigation risk. Journal of Accounting and Economics (February-April): 290-310.

Kim, J., L. Li, L. Y. Lu and Y. Yu. 2016. Financial statement comparability and expected crash risk. Journal of Accounting and Economics (April-May): 294-312.

Kim, J., Y. Kim and J. Zhou. 2017. Languages and earnings management. Journal of Accounting and Economics (April-May): 288-306.

Kim, K. and D. A. Schroeder. 1990. Analysts' use of managerial bonus incentives in forecasting earnings. Journal of Accounting and Economics (May): 3-23.

Kim, K., E. Mauldin and S. Patro. 2014. Outside directors and board advising and monitoring performance. Journal of Accounting and Economics (April-May): 110-131.

Kim, M. and G. Moore. 1988. Economic vs. accounting depreciation. Journal of Accounting and Economics (April): 111-125.

Kim, M. and W. Kross. 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of Accounting and Economics (26 February): 69-99.

Kim, O. and R. E. Verrecchia. 1994. Market liquidity and volume around earnings announcements. Journal of Accounting and Economics (January): 41-67.

Kim, O. and R. E. Verrecchia. 1995. Erratum. Journal of Accounting and Economics (February): 169.

Kim, O. and R. E. Verrecchia. 1997. Pre-announcement and event-period private information. Journal of Accounting and Economics (31 December): 395-419.

Kim, O. and Y. Suh. 1993. Incentive efficiency of compensation based on accounting and market performance. Journal of Accounting and Economics (January-July): 25-53.

Kim, Y., H. Li and S. Li. 2012. Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? Journal of Accounting and Economics (February-April): 249-270.

King, R. R. and D. E. Wallin. 1995. Experimental tests of disclosure with an opponent. Journal of Accounting and Economics (February): 139-167.

Kinney, W. R. Jr. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics (March): 73-89.

Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics (February): 71-93.

Klassen, K. J. and D. A. Shackelford. 1998. State and provincial corporate tax planning: Income shifting and sales apportionment factor management. Journal of Accounting and Economics (30 June): 385-406.

Klein, A. 1990. A direct test of the cognitive bias theory of share price reversals. Journal of Accounting and Economics (July): 155-166.

Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics (August): 375-400.

Koh, P. and D. M. Reeb. 2015. Missing R&D. Journal of Accounting and Economics (August): 73-94.

Kolasinski, A. C. 2009. A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009). Journal of Accounting and Economics (March): 131-135.

Kolasinski, A. C. 2011. Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007-2009. Journal of Accounting and Economics (November): 174-177.

Konchitchki, Y. and P. Patatoukas. 2014. Accounting earnings and gross domestic product. Journal of Accounting and Economics (February): 76-88.

Kothari, S. P. 1992. Price-earnings regressions in the presence of prices leading earnings: Earnings level versus change specifications and alternative deflators. Journal of Accounting and Economics (June-September): 173-202.

Kothari, S. P. 2001. Capital markets research in accounting. Journal of Accounting and Economics (September): 105-231.

Kothari, S. P. and J. L. Zimmerman. 1995. Price and return models. Journal of Accounting and Economics (September): 155-192.

Kothari, S. P. and J. Shanken. 2003. Time-series coefficient variation in value-relevance regressions: A discussion of Core, Guay, and Van Buskirk and new evidence. Journal of Accounting and Economics (January): 69-87.

Kothari, S. P. and R. G. Sloan. 1992. Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting and Economics (June-September): 143-171.

Kothari, S. P., A. J. Leone and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics (February): 163-197.

Kothari, S. P., J. S. Sabino and T. Zach. 2005. Implications of survival and data trimming for tests of market efficiency. Journal of Accounting and Economics (February): 129-161.

Kothari, S. P., K. Ramanna and D. J. Skinner. 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics (December): 246-286.

Kraft, P. 2015. Do rating agencies cater? Evidence from rating-based contracts. Journal of Accounting and Economics (April-May): 264-283.

Kravet, T. D. 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions. Journal of Accounting and Economics (April-May): 218-240.

Kross, W., G. Ha and F. Heflin. 1994. A test of risk clientele effects via an examination of trading volume response to earnings announcements. Journal of Accounting and Economics (July): 67-87.

Kross, W. J. and I. Suk. 2012. Does Regulation FD work? Evidence from analysts' reliance on public disclosure. Journal of Accounting and Economics (February-April): 225-248.

Kross, W. J., B. T. Ro and I. Suk. 2011. Consistency in meeting or beating earnings expectations and management earnings forecasts. Journal of Accounting and Economics (February): 37-57.

Kubick, T. R., G. B. Lockhart, L. F. Mills and J. R. Robinson. 2017. IRS and corporate taxpayer effects of geographic proximity. Journal of Accounting and Economics (April-May): 428-453.

Kumar, P., N. Lanberg, J. Oded and K. Sivarmakrishnan. 2017. Voluntary disclosure and strategic stock repurchases. Journal of Accounting and Economics (April-May): 207-230.

Kwak, B., B. T. Ro and I. Suk. 2012. The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics (August): 19-41.

LaFond, R. and H. You. 2010. The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality. Journal of Accounting and Economics (February): 75-83.

Lambert, R. 2010. Discussion of “Implications for GAAP from an analysis of positive research in accounting”. Journal of Accounting and Economics (December): 287-295.

Lambert, R. A. 1993. The use of accounting and security price measures of performance in managerial compensation contracts: A discussion. Journal of Accounting and Economics (January-July): 101-123.

Lambert, R. A. 2001. Contracting theory and accounting. Journal of Accounting and Economics (December): 3-87.

Lambert, R. A. 2003. Discussion of ‘limited attention, information disclosure, and financial reporting’. Journal of Accounting and Economics (December): 387-400.

Lambert, R. A. 2004. Discussion of analysts’ treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 205-222.

Lambert, R. A. and D. F. Larcker. 1985. Golden parachutes, executive decision-making, and shareholder wealth. Journal of Accounting and Economics (April): 179-203.

Lamoreaux, P. T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States. Journal of Accounting and Economics (April-May): 313-337.

Landsman, W. R., E. L. Maydew and J. R. Thornock. 2012. The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics (February-April): 34-54.

Lanen, W. N. and R. Thompson. 1988. Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions. Journal of Accounting and Economics (December): 311-334.

Lang, M. and E. Sul. 2014. Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities. Journal of Accounting and Economics (November-December): 265-274.

Lang, M. and L. Stice-Lawrence. 2015. Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics (November-December): 110-135.

Lang, M. and M. Maffett. 2011. Transparency and liquidity uncertainty in crisis periods. Journal of Accounting and Economics (November): 101-125.

Lang, M., J. S. Raedy and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics (October): 255-283.

Langberg, N. and K. Sivaramakrishnan. 2008. Voluntary disclosures and information production by analysts. Journal of Accounting and Economics (September): 78-100.

Lara, J. M. G., B. G. Osma and F. Penalva. 2016. Accounting conservatism and firm investment efficiency. Journal of Accounting and Economics (February): 221-238.

Larcker, D. F. 1983. The association between performance plan adoption and corporate capital investment. Journal of Accounting and Economics (5): 3-30.

Larcker, D. F. 2003. Discussion of “are executive stock options associated with future earnings?” Journal of Accounting and Economics (December): 91-103.

Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.

Larcker, D. F. and T. O. Rusticus. 2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics (April): 186-205.

Larcker, D. F., A. L. McCall and G. Ormazabal. 2013. Proxy advisory firms and stock option repricing. Journal of Accounting and Economics (November-December): 149-169.

Larcker, D. F., E. C. So and C. C. Y. Wang. 2013. Boardroom centrality and firm performance. Journal of Accounting and Economics (April-May): 225-250.

Laux, C. 2016. The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. Journal of Accounting and Economics (November-December): 204-208.

Laux, V. and P. C. Stocken. 2012. Managerial reporting, over optimism, and litigation risk. Journal of Accounting and Economics (June): 577-591.

Lawrence, A. 2013. Individual investors and financial disclosure. Journal of Accounting and Economics (July): 130-147.

Lawrence, A., R. Sloan and Y. Sun. 2013. Non-discretionary conservatism: Evidence and implications. Journal of Accounting and Economics (December Supplement): 112-133.

Lee, C. J. and C. Chen. 1990. Structural changes and the forecasting of quarterly accounting earnings in the utility industry. Journal of Accounting and Economics (July): 93-122.

Lee, C. J., C. Liu and T. Wang. 1999. The 150-hour rule. Journal of Accounting and Economics (April): 203-228.

Lee, C. M. C. 1992. Earnings news and small traders: An intraday analysis. Journal of Accounting and Economics (June-September): 265-302.

Lee, C. M. C. 2001. Market efficiency and accounting research: A discussion of ‘capital market research in accounting’ by S. P. Kothari. Journal of Accounting and Economics (September): 233-253.

Leftwich, R. 1980. Market failure fallacies and accounting information. Journal of Accounting and Economics (December): 193-211.

Leftwich, R. 1981. Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements. Journal of Accounting and Economics (March): 3-36.

Leftwich, R. 1990. Aggregation of test statistics: Statistics vs. economics. Journal of Accounting and Economics (January): 37-44.

Leftwich, R. 2004. Discussion of: “Investor protection under unregulated financial reporting” (by Jan Barton and Gregory Waymire). Journal of Accounting and Economics (December): 117-128.

Lemke, K. W. and M. J. Page. 1992. Economic determinants of accounting policy choice: The case of current cost accounting in the U.K. Journal of Accounting and Economics (March): 87-114.

Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics (June): 321-337.

Lennox, C. 2005. Audit quality and executive officers’ affiliations with CPA firms. Journal of Accounting and Economics (June): 201-231.

Lennox, C. and B. Li. 2012. The consequences of protecting audit partners' assets from the threat of liability. Journal of Accounting and Economics (October-December): 154-173.

Lennox, C. and B. Li. 2014. Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics (February): 58-75.

Lennox, C. S. and C. W. Park. 2006. The informativeness of earnings and management's issuance of earnings forecasts. Journal of Accounting and Economics (December): 439-458.

Lennox, C. and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics (February: 84-103.

Lennox, C., X. Wu and T. Zhang. 2016. The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics (April-May): 545-562.

Leone, A. J. 2007. Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics (September): 224-237.

Leone, A. J. and S. Rock. 2002. Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices. Journal of Accounting and Economics (February): 43-67.

Leone, A. J., J. S. Wu and J. L. Zimmerman. 2006. Asymmetric sensitivity of CEO cash compensation to stock returns. Journal of Accounting and Economics (October): 167-192.

Leuz, C. 2006. Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006). Journal of Accounting and Economics (October): 285-299.

Leuz, C. 2007. Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions. Journal of Accounting and Economics (September): 146-165.

Leuz, C., A. Triantis and T. Y. Wang. 2008. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations. Journal of Accounting and Economics (August): 181-208.

Lev, B. 1983. Some economic determinants of time-series properties of earnings. Journal of Accounting and Economics (5): 31-48.

Lev, B. and S. Sunder. 1979. Methodological issues in the use of financial ratios. Journal of Accounting and Economics (December): 187-210.

Lev, B. and T. Sougiannis. 1996. The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics (February): 107-138.

Levy, H. and R. Shalev. 2017. Bond repurchase objectives and the repurchase method choice. Journal of Accounting and Economics (April-May): 385-403.

Lewellen, J. 2003. Discussion of “The Internet downturn: Finding valuation factors in Spring 2000”. Journal of Accounting and Economics (January): 237-247.

Lewellen, J. 2010. Accounting anomalies and fundamental analysis: An alternative view. Journal of Accounting and Economics (December): 455-466.

Lewellen, W., C. Loderer and A. Rosenfeld. 1985. Merger decisions and executive stock ownership in acquiring firms. Journal of Accounting and Economics (April): 209-231.

Lewellen, W., C. Loderer and K. Martin. 1987. Executive compensation and executive incentive problems: An empirical analysis. Journal of Accounting and Economics (December): 287-310.

Lewellen, W. G., T. Park and B. T. Ro. 1996. Self-serving behavior in managers' discretionary information disclosure decisions. Journal of Accounting and Economics (April): 227-251.

Li, C., L. Sun and M. Ettredge. 2010. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics (May): 93-110.

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, F., M. Minnis, V. Nagar and M. Rajan. 2014. Knowledge compensation, and firm value: An empirical analysis of firm communication. Journal of Accounting and Economics (August): 96-116.

Li, K. K. and H. You. 2015. What is the value of sell-side analysts? Evidence from coverage initiations and terminations. Journal of Accounting and Economics (November-December): 141-160.

Li, N., F. P. Vasvari and R. Wittenberg-Moerman. 2016. Dynamic threshold values in earnings-based covenants. Journal of Accounting and Economics (April-May): 605-629.

Li, N., S. Richardson and I. Tuna. 2014. Macro to micro: Country exposures, firm fundamentals and stock returns. Journal of Accounting and Economics (August): 1-20.

Li, O. Z., Y. Lin and J. R. Robinson. 2016. The effect of capital taxes on the initial pricing and underpricing of IPOs. Journal of Accounting and Economics (April-May): 465-485.

Li, X. 2005. The persistence of relative performance in stock recommendations of sell-side financial analysts. Journal of Accounting and Economics (December): 129-152.

Li, X. 2014. The Sarbanes-Oxley act and cross-listed foreign private issuers. Journal of Accounting and Economics (August): 21-40.

Lie, E. 2005. Operating performance following open market share repurchase announcements. Journal of Accounting and Economics (September): 411-436.

Lilien, S. and V. Pastena. 1982. Determinants of intramethod choice in the oil and gas industry. Journal of Accounting and Economics (December): 145-170.

Lim, S. S. and S. Sunder. 1990. Accuracy of linear valuation rules in industry-segmented environments: Industry- vs. economy-weighted indexes. Journal of Accounting and Economics (July): 167-188.

Lin, H. and M. F. McNichols. 1998. Underwriting relationships, analysts' earnings forecasts and investment recommendations. Journal of Accounting and Economics (26 February): 101-127.

Lipe, R. C., L. Bryant and S. K. Widener. 1998. Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? Journal of Accounting and Economics (27 May): 195-214.

Livnat, J. and P. Zarowin. 1990. The incremental information content of cash-flow components. Journal of Accounting and Economics (May): 25-46.

Lo, K. 2003. Economic consequences of regulated changes in disclosure: The case of executive compensation. Journal of Accounting and Economics (August): 285-314.

Lo, K. 2008. Earnings management and earnings quality. Journal of Accounting and Economics (August): 350-357.

Lo, K. 2010. Materiality and voluntary disclosures. Journal of Accounting and Economics (February): 133-135.

Lo, K., F. Ramos and R. Rogo. 2017. Earnings management and annual report readability. Journal of Accounting and Economics (February): 1-25.

Louis, H. 2005. Acquirers’ abnormal returns and the non-Big 4 auditor clientele effect. Journal of Accounting and Economics (December): 75-99.

Louis, H. and D. Robinson. 2005. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. Journal of Accounting and Economics (June): 361-380.

Lowry, M. 2009. Discussion of ‘shareholder litigation and changes in disclosure behavior’. Journal of Accounting and Economics (March): 157-159.

Luft, J. 1994. Bonus and penalty incentives contract choice by employees. Journal of Accounting and Economics (September): 181-206.

Lustgarten, S. 1982. The impact of replacement cost disclosure on security prices: New evidence. Journal of Accounting and Economics (October): 121-141.

Lys, T. 1984. Mandated accounting changes and debt covenants: The case of oil and gas accounting. Journal of Accounting and Economics (April): 39-65.

Lys, T. 1996. Abandoning the transactions-based accounting model: Weighing the evidence. Journal of Accounting and Economics (August-December): 155-175.

Lys, T. and S. Sohn. 1990. The association between revisions of financial analysts' earnings forecasts and security-price changes. Journal of Accounting and Economics (December): 341-363.

Lys, T., J. P. Naughton and C. Wang. 2015. Signaling through corporate accountability reporting. Journal of Accounting and Economics (August): 56-72.

Lys, T. Z. and J. Sunder. 2008. Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts. Journal of Accounting and Economics (August): 317-323.

Maffett, M. 2012. Financial reporting opacity and informed trading by international institutional investors. Journal of Accounting and Economics (October-December): 201-220.

Magee, R. P. 2001. Discussion of “Contracting theory and accounting”. Journal of Accounting and Economics (December): 89-96.

Malmquist, D. H. 1990. Efficient contracting and the choice of accounting method in the oil and gas industry. Journal of Accounting and Economics (January): 173-205.

Marinovic, I. and P. Povel. 2017. Competition for talent under performance manipulation. Journal of Accounting and Economics (August): 1-14.

Marinovic, I. and S. S. Sridhar. 2015. Discretionary disclosures using a certifier. Journal of Accounting and Economics (February): 25-40.

Martin, P. R. and D. V. Moser. 2016. Managers' green investment disclosures and investors' reaction. Journal of Accounting and Economics (February): 239-254.

Martin, X. and S. Roychowdhury. 2015. Do financial market developments influence accounting practices? Credit default swaps and borrowers' reporting conservatism. Journal of Accounting and Economics (February): 80-104.

Mashruwala, C., S. Rajgopal and T. Shevlin. 2006. Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs. Journal of Accounting and Economics (October): 3-33.

Masulis, R. W., C. Wang and F. Xie. 2012. Globalizing the boardroom - The effects of foreign directors on corporate governance and firm performance. Journal of Accounting and Economics (June): 527-554.

Matsumoto, D. A. and S. Shaikh. 2017. Discussion of "When does the peer information environment matter?" Journal of Accounting and Economics (November): 215-220.

Maydew, E. L. 2001. Empirical tax research in accounting: A discussion. Journal of Accounting and Economics (September): 389-403.

Maydew, E. L., K. Schipper and L. Vincent. 1999. The impact of taxes on the choice of divestiture method. Journal of Accounting and Economics 28(2)(December): 117-150.

McInnis, J. and D. W. Collins. 2011. The effect of cash flow forecasts on accrual quality and benchmark beating. Journal of Accounting and Economics (April): 219-239.

McNichols, M. 1988. A comparison of the skewness of stock return distributions at earnings and non-earnings announcement dates. Journal of Accounting and Economics (July): 239-273.

McNichols, M. and B. Trueman. 1994. Public disclosure, private information collection, and short-term trading. Journal of Accounting and Economics (January): 69-94.

McNichols, M. and J. G. Manegold. 1983. The effect of the information environment on the relationship between financial disclosure and security price variability. Journal of Accounting and Economics (5): 49-74.

Meckling, W. H. 1985. Three reflections on performance rewards and higher education. Journal of Accounting and Economics (April): 247-251.

Melumad, N., D. Mookherjee and S. Reichelstein. 1992. A theory of responsibility centers. Journal of Accounting and Economics (December): 445-484.

Mendenhall, R. R. and D. H. Fehrs. 1999. Option listing and the stock-price response to earnings announcements. Journal of Accounting and Economics (February): 57-87.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics (October): 249-266.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives for unconsolidated financial reporting. Journal of Accounting and Economics (January): 141-171.

Michaely, R., A. Rubin and A. Vedrashko. 2016. Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day. Journal of Accounting and Economics (August): 24-45.

Mikhail, M. B., B. R. Walther and R. H. Willis. 2003. The effect of experience on security analyst underreaction. Journal of Accounting and Economics (April): 101-116.

Mikkelson, W. H. and R. S. Ruback. 1985. Takeovers and managerial compensation a discussion. Journal of Accounting and Economics (April): 233-238.

Milgrom, P. and J. Roberts. 1995. Complementarities and fit strategy, structure, and organizational change in manufacturing. Journal of Accounting and Economics (March-May): 179-208.

Miller, G. S. 2017. Discussion of "The evolution of 10-K textual disclosure: Evidence from Latent Direchlet Allocation." Journal of Accounting and Economics (November): 246-252.

Mittelstaedt, H. F. 1989. An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans. Journal of Accounting and Economics (November): 399-418.

Mohanram, P. and S. Rajgopal. 2009. Is PIN priced risk? Journal of Accounting and Economics (June): 226-243.

Moyer, S. E. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics (July): 123-154.

Muller, K. A. III. 1999. An examination of the voluntary recognition of acquired brand names in the United Kingdom. Journal of Accounting and Economics (January): 179-191.

Murphy, K. J. 1985. Corporate performance and managerial remuneration : An empirical analysis. Journal of Accounting and Economics (April): 11-42.

Murphy, K. J. 2000. Performance standards in incentive contracts. Journal of Accounting and Economics (December): 245-278.

Murphy, K. J. 2003. Stock-based pay in new economy firms. Journal of Accounting and Economics (January): 129-147.

Murphy, K. J. and J. L. Zimmerman. 1993. Financial performance surrounding CEO turnover. Journal of Accounting and Economics (January-July): 273-315.

Murphy, K. J. and T. Sandino. 2010. Executive pay and “independent” compensation consultants. Journal of Accounting and Economics (April): 247-262.

Nagar, V., D. Nanda and P. Wysocki. 2003. Discretionary disclosure and stock-based incentives. Journal of Accounting and Economics (January): 283-309.

Nagarajan, N. J. and S. S. Sridhar. 1996. Corporate responses to segment disclosure requirements. Journal of Accounting and Economics (April): 253-275.

Narayanan, V. G. and A. Davila. 1998. Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals. Journal of Accounting and Economics (30 June): 255-282.

Naughton, J., R. Petacchi and J. Weber. 2015. Public pension accounting rules and economic outcomes. Journal of Accounting and Economics (April-May): 221-241.

Nelson, K. K., R. A. Price and B. R. Rountree. 2008. The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? Journal of Accounting and Economics (December): 279-293.

Nelson, M. W. and D. J. Skinner. 2013. How should we think about earnings quality? A discussion of "Earnings quality: Evidence from the field". Journal of Accounting and Economics (December Supplement): 34-41.

Ng, J. 2011. The effect of information quality on liquidity risk. Journal of Accounting and Economics (November): 126-143.

Nikolaev, V. V. 2017. Discussion of "Borrower private information covenants and loan contract monitoring." Journal of Accounting and Economics (November): 340-345.

Noe, C. F. 1999. Voluntary disclosures and insider transactions. Journal of Accounting and Economics (July): 305-326.

Noreen, E. and N. Soderstrom. 1994. Are overhead costs strictly proportional to activity?: Evidence from hospital departments. Journal of Accounting and Economics (January): 255-278.

Numan, W. and M. Willekens. 2012. An empirical test of spatial competition in the audit market. Journal of Accounting and Economics (February-April): 450-465.

O'Brien, P. C. 1988. Analysts' forecasts as earnings expectations. Journal of Accounting and Economics (January): 53-83.

O'Brien, P. C. and H. Tan. 2015. Geographic proximity and analyst coverage decisions: Evidence from IPOs. Journal of Accounting and Economics (February): 41-59.

Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting and Economics (July): 439-452.

Ohlson, J. A. 1979. On financial disclosure and the behavior of security prices. Journal of Accounting and Economics (December): 211-232.

Ohlson, J. A. 1989. Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model. Journal of Accounting and Economics (July): 109-115.

Ortiz-Molina, H. 2007. Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay. Journal of Accounting and Economics (March): 69-93.

Ou, J. A. and S. H. Penman. 1989. Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics (November): 295-329.

Pae, S. 2002. Discretionary disclosure, efficiency, and signal informativeness. Journal of Accounting and Economics (August): 279-311.

Pae, S. 2005. Selective disclosures in the presence of uncertainty about information endowment. Journal of Accounting and Economics (September): 383-409.

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Palmrose, Z., V. J. Richardson and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics (February): 59-89.

Patell, J. M. and M. A. Wolfson. 1979. Anticipated information releases reflected in call option prices. Journal of Accounting and Economics (August): 117-140.

Penman, S. H. 1984. Abnormal returns to investment strategies based on the timing of earnings reports. Journal of Accounting and Economics (December): 165-183.

Perry, S. E. and T. H. Williams. 1994. Earnings management preceding management buyout offers. Journal of Accounting and Economics (September): 157-179.

Petacchi, R. 2015. Information asymmetry and capital structure: Evidence from regulation FD. Journal of Accounting and Economics (April-May): 143-162.

Petroni, K. R. 1992. Optimistic reporting in the property-casualty insurance industry. Journal of Accounting and Economics (December): 485-508.

Petroni, K. R. and D. A. Shackelford. 1995. Taxation, regulation, and the organizational structure of property-casualty insurers. Journal of Accounting and Economics (December): 229-253.

Petrovits, C. M. 2006. Corporate-sponsored foundations and earnings management. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 335-362.

Pincus, M. 1997. Stock price effects of the allowance of LIFO for tax purposes. Journal of Accounting and Economics (November): 283-308.

Piotroski, J. D. 2013. The London Stock Exchange's AIM experiment: Regulatory or market failure? A discussion of Gerakos, Lang and Maffett. Journal of Accounting and Economics (December Supplement): 216-223.

Piotroski, J. D. and D. T. Roulstone. 2005. Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? Journal of Accounting and Economics (February): 55-81.

Pittman, J. A. and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics (February): 113-136.

Plesko, G. A. 2003. An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics (June): 201-226.

Pontiff, J. 2006. Costly arbitrage and the myth of idiosyncratic risk. Journal of Accounting and Economics (October): 35-52.

Pourciau, S. 1993. Earnings management and nonroutine executive changes. Journal of Accounting and Economics (January-July): 317-336.

Press, E. G. and J. B. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics (January): 65-95.

Price, R. 1999. Voluntary earnings disclosures in uniform franchise offering circulars. Journal of Accounting and Economics 28(3)(December): 391-423.

Pyo, Y. and S. Lustgarten. 1990. Differential intra-industry information transfer associated with management earnings forecasts. Journal of Accounting and Economics (December): 365-379.

Rajgopal, S. and M. Venkatachalam. 2011. Financial reporting quality and idiosyncratic return volatility. Journal of Accounting and Economics (February): 1-20.

Rajgopal, S. and T. Shevlin. 2002. Empirical evidence on the relation between stock option compensation and risk taking. Journal of Accounting and Economics (June): 145-171.

Ramalingegowda, S. and Y. Yu. 2012. Institutional ownership and conservatism. Journal of Accounting and Economics (February-April): 98-114.

Ramanna, K. 2008. The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting. Journal of Accounting and Economics (August): 253-281.

Ramesh, K. and L. Revsine. 2000. The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits. Journal of Accounting and Economics (October): 159-186.

Raviv, A. 1985. Management compensation and the managerial labor market an overview. Journal of Accounting and Economics (April): 239-245.

Reed, A. V. 2015. Connecting supply, short-sellers and stock returns: Research challenges. Journal of Accounting and Economics (November-December): 97-103.

Reynolds, J. K. and J. R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics (December): 375-400.

Rhodes, A. 2016. The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings. Journal of Accounting and Economics (February): 1-22.

Richardson, S., I Tuna and P. Wysocki. 2010. Accounting anomalies and fundamental analysis: A review of recent research advances. Journal of Accounting and Economics (December): 410-454.

Richardson, S. A., R. G. Sloan, M. T. Soliman and İ. Tuna. 2005. Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics (September): 437-485.

Ro, B. T. 1980. The adjustment of security returns to the disclosure of replacement cost accounting information. Journal of Accounting and Economics (August): 159-189.

Robinson, L. A. and R. Sansing. 2008. The effect of “invisible” tax preferences on investment and tax preference measures. Journal of Accounting and Economics (December): 389-404.

Rock, S., S. Sedo and M. Willenborg. 2000. Analyst following and count-data econometrics. Journal of Accounting and Economics (December): 351-373.

Rogers, J. L. and A. Van Buskirk. 2009. Shareholder litigation and changes in disclosure behavior. Journal of Accounting and Economics (March): 136-156.

Rogers, J. L. and A. Van Buskirk. 2013. Bundled forecasts empirical accounting research. Journal of Accounting and Economics (February): 43-65.

Rogers, J. L., D. J. Skinner, A. Van Buskirk. 2009. Earnings guidance and market uncertainty. Journal of Accounting and Economics (October): 90-109.

Rosen, S. 1985. Commentary on ‘golden parachutes, executive decision-making, and shareholder wealth’. Journal of Accounting and Economics (April): 205-208.

Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics (December): 335-370.

Roychowdhury, S. 2010. Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin. Journal of Accounting and Economics (February): 179-183.

Roychowdhury, S. and R. L. Watts. 2007. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics (September): 2-31.

Roychowdhury, S. and X. Martin. 2013. Understanding discretion in conservatism: An alternative viewpoint. Journal of Accounting and Economics (December Supplement): 134-146. (Related to how conservatively a firm represents economic events on its financial statements).

Ryan, S. G. and J. H. Keeley. 2013. Discussion of "Did the SEC impact banks' loan loss reserve policies and their informativeness?" Journal of Accounting and Economics (December Supplement): 66-78.

Şabac, F. 2008. Dynamic incentives and retirement. Journal of Accounting and Economics (September): 172-200.

Sadka, R. 2011. Liquidity risk and accounting information. Journal of Accounting and Economics (November): 144-152.

Salatka, W. K. 1989. The impact of SFAS no. 8 on equity prices of early and late adopting firms: An events study and cross-sectional analysis. Journal of Accounting and Economics (February): 35-69.

Saly, P. J. 1994. Repricing executive stock option in a down market. Journal of Accounting and Economics (November): 325-356.

Sansing, R. and R. Yetman. 2006. Governing private foundations using the tax law. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 363-384.

Sapra, H. 2008. Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 379-387.

Schoenfeld, J. 2017. The effect of voluntary disclosure on stock liquidity: New evidence from index funds. Journal of Accounting and Economics (February): 51-74.

Schrand, C. 2014. Discussion of "Cash flow asymmetry: Causes and implications for conditional conservatism research". Journal of Accounting and Economics (November-December): 201-207.

Schrand, C. M. and S. L. C. Zechman. 2012. Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics (February-April): 311-329.

Schwert, G. W. 1985. A discussion of CEO deaths and the reaction of stock prices. Journal of Accounting and Economics (April): 175-178.

Seetharaman, A., F. A. Gul and S. G. Lynn. 2002. Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics (February): 91-115.

Seida, J. A. and W. F. Wempe. 2000. Do capital gain tax rate increases affect individual investors’ trading decisions? Journal of Accounting and Economics (August): 33-57.

Shackelford, D. A. 1991. The market for tax benefits: Evidence from leveraged ESOPs. Journal of Accounting and Economics (June): 117-145.

Shackelford, D. A. 1996. Earnings, regulatory capital, and tax management: Comments. Journal of Accounting and Economics (August-December): 241-247.

Shackelford, D. A. and T. Shevlin. 2001. Empirical tax research in accounting. Journal of Accounting and Economics (September): 321-387.

Sheng, X. and M. Thevenot. 2012. A new measure of earnings forecast uncertainty. Journal of Accounting and Economics (February-April): 21-33.

Shevlin, T. 1996. The value-relevance of nonfinancial information: A discussion. Journal of Accounting and Economics (August-December): 31-42.

Shi, C. 2003. On the trade-off between the future benefits and riskiness of R&D: A bondholders’ perspective. Journal of Accounting and Economics (June): 227-254.

Shivdasani, A. 1993. Board composition, ownership structure, and hostile takeovers. Journal of Accounting and Economics (January-July): 167-198.

Shivakumar, L. 2000. Do firms mislead investors by overstating earnings before seasoned equity offerings? Journal of Accounting and Economics (June): 339-371.

Shivakumar, L. 2007. Aggregate earnings, stock market returns and macroeconomic activity: A discussion of ‘does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance’. Journal of Accounting and Economics (September): 64-73.

Shroff, N. 2016. Discussion of "Is the risk of product market predation a cost of disclosure?" Journal of Accounting and Economics (November-December): 326-332.

Shroff, N., R. S. Verdi and B. P. Yost. 2017. When does the peer information environment matter? Journal of Accounting and Economics (November): 183-214.

Shu, S. Z. 2000. Auditor resignations: Clientele effects and legal liability. Journal of Accounting and Economics (April): 173-205.

Sikes, S. A. 2014. The turn-of-the-year effect and tax-loss-selling by institutional investors. Journal of Accounting and Economics (February): 22-42.

Sikes, S. A., X. Tian and R. Wilson. 2014. Investors' reaction to the use of poison pills as a tax loss preservation tool. Journal of Accounting and Economics (April-May): 132-148.

Skaife, H. A., D. Veeman and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics (February): 91-110.

Skinner, D. J. 1990. Options markets and the information content of accounting earnings releases. Journal of Accounting and Economics (October): 191-211.

Skinner, D. J. 1993. The investment opportunity set and accounting procedure choice: Preliminary evidence. Journal of Accounting and Economics (October): 407-445.

Skinner, D. J. 1996. Are disclosures about bank derivatives and employee stock options ‘value-relevant’? Journal of Accounting and Economics (August-December): 393-405.

Skinner, D. J. 1997. Earnings disclosures and stockholder lawsuits. Journal of Accounting and Economics (November): 249-282.

Skinner, D. J. 1999. How well does net income measure firm performance? A discussion of two studies. Journal of Accounting and Economics (January): 105-111.

Skinner, D. J. 2003. Should firms disclose everything to everybody? A discussion of “Open vs. closed conference calls: The determinants and effects of broadening access to disclosure”. Journal of Accounting and Economics (January): 181-187.

Skinner, D. J. 2008. Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”. Journal of Accounting and Economics (August): 282-288.

Skinner, D. J. 2008. The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis. Journal of Accounting and Economics (December): 218-239.

Skinner, D. J. 2011. Discussion of “Accounting standards and debt covenants: Has the “Balance Sheet Approach” led to a decline in the use of balance sheet covenants?” Journal of Accounting and Economics (November): 203-208.

Sloan, R. G. 1993. Accounting earnings and top executive compensation. Journal of Accounting and Economics (January-July): 55-100.

Sloan, R. G. 1999. Evaluating the reliability of current value estimates. Journal of Accounting and Economics (January): 193-200.

Sloan, R. G. 2001. Financial accounting and corporate governance: A discussion. Journal of Accounting and Economics (December): 335-347.

Sloan, R. G. 2016. Discussion of: Ranking and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics (November-December): 301-304.

Slovin, M. B., M. E. Sushka and C. D. Hudson. 1990. External monitoring and its effect on seasoned common stock issues. Journal of Accounting and Economics (March): 397-417.

Smart, S. B., R. S. Thirumalai and C. J. Zutter. 2008. What's in a vote The short- and long-run impact of dual-class equity on IPO firm values. Journal of Accounting and Economics (March): 94-115.

Smith, A. 1993. Earnings and management incentives: Comments. Journal of Accounting and Economics (January-July): 337-347.

Smith, D. B. and D. R. Nichols. 1982. A market test of investor reaction to disagreements. Journal of Accounting and Economics (October): 109-120.

Smith, D. B. and S. Pourciau. 1988. A comparison of the financial characteristics of December and non-December year-end companies. Journal of Accounting and Economics (December): 335-344.

Smith, D. B., H. Stettler and W. Beedles. 1984. An investigation of the information content of foreign sensitive payment disclosures. Journal of Accounting and Economics (August): 153-162.

Srivastava, A. 2014. Why have measures of earnings quality changed over time? Journal of Accounting and Economics (April-May): 196-217.

Srivastav, A., K. Keasey, S. Mollah and F. Vallascas. 2017. CEO turnover in large banks: Does tail risk matter? Journal of Accounting and Economics (August): 37-55.

Stickel, S. E. 1986. The effect of preferred stock rating changes on preferred and common stock prices. Journal of Accounting and Economics (October): 197-215.

Stickel, S. E. 1989. The timing of and incentives for annual earnings forecasts near interim earnings announcements. Journal of Accounting and Economics (July): 275-292.

Stober, T. L. 1992. Summary financial statement measures and analysts' forecasts of earnings. Journal of Accounting and Economics (June-September): 347-372.

Strahan, P. E. 2017. Are concentrated banks better informed than diversified ones? Journal of Accounting and Economics (November): 278-283.

Strong, J. S. 1990. Valuation effects of holding gains on long-term debt. Journal of Accounting and Economics (October): 267-283.

Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics (August-December): 249-281.

Suijs, J. 2007. Voluntary disclosure of information when firms are uncertain of investor response. Journal of Accounting and Economics (July): 391-410.

Sutton, T. G. 1988. The proposed introduction of current cost accounting in the U.K.: Determinants of corporate preference. Journal of Accounting and Economics (April): 127-149.

Sweeney, A. P. 1994. Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics (May): 281-308.

Taffler, R. J., J. Lu and A. Kausar. 2004. In denial? Stock market underreaction to going-concern audit report disclosures. Journal of Accounting and Economics (December): 263-296.

Tan, L. 2013. Creditor control rights, state of nature verification, and financial reporting conservatism. Journal of Accounting and Economics (February): 1-22.

Tang, W. W. 2011. Isolating the effect of disclosure on information risk. Journal of Accounting and Economics (June): 81-99.

Taylor, D. J. and R. E. Verrecchia. 2015. Delegated trade and the pricing of public and private information. Journal of Accounting and Economics (November-December): 8-32.

Teets, W. R. and C. E. Wasley. 1996. Estimating earnings response coefficients: Pooled versus firm-specific models. Journal of Accounting and Economics (June): 279-295.

Tehranian, H. and J. F. Waegelein. 1985. Market reaction to short-term executive compensation plan adoption. Journal of Accounting and Economics (April): 131-144.

Thevenot, M. 2012. The factors affecting illegal insider trading in firms with violations of GAAP. Journal of Accounting and Economics (February-April): 375-390.

Thomas, J. K. 1988. Corporate taxes and defined benefit pension plans. Journal of Accounting and Economics (July): 199-237.

Thomas, J. K. 1989. Why do firms terminate their overfunded pension plans? Journal of Accounting and Economics (November): 361-398.

Thomas, W. B. 1999. A test of the market's mispricing of domestic and foreign earnings. Journal of Accounting and Economics 28(3)(December): 243-267.

Tian, X., G. F. Udell and X. Yu. 2016. Disciplining monitors: When venture capitalists fail to prevent fraud by their IPO firms. Journal of Accounting and Economics (April-May): 526-544.

Titman, S. and B. Trueman. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics (June): 159-172.

Trueman, B. 1986. Why do managers voluntarily release earnings forecasts? Journal of Accounting and Economics (March): 53-71.

Trueman, B. 1990. Theories of earnings-announcement timing. Journal of Accounting and Economics (October): 285-301.

Trueman, B., M. H. F. Wong and X. Zhang. 2003. Anomalous stock returns around internet firms’ earnings announcements. Journal of Accounting and Economics (January): 249-271.

Utama, S. and W. M. Cready. 1997. Institutional ownership, differential predisclosure precision and trading volume at announcement dates. Journal of Accounting and Economics (15 December): 129-150.

Vashishtha, R. 2014. The role of bank monitoring in borrowers' discretionary disclosure: Evidence from covenant violations. Journal of Accounting and Economics (April-May): 176-195.

Vaysman, I. 1998. A model of negotiated transfer pricing. Journal of Accounting and Economics (30 June): 349-384.

Venkatachalam, M. 1996. Value-relevance of banks' derivatives disclosures. Journal of Accounting and Economics (August-December): 327-355.

Venkatachalam, M. 1999. Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics (January): 313-318.

Verdi, R. S. 2012. Discussion of "Financial reporting frequency, information asymmetry, and the cost of equity". Journal of Accounting and Economics (October-December): 150-153.

Verrecchia, R. E. 1979. On the theory of market information efficiency. Journal of Accounting and Economics (March): 77-90.

Verrecchia, R. E. 1980. The rapidity of price adjustments to information. Journal of Accounting and Economics (March): 63-92.

Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics (5): 179-194.

Verrecchia, R. E. 1986. Managerial discretion in the choice among financial reporting alternatives. Journal of Accounting and Economics (October): 175-195.

Verrecchia, R. E. 1990. Endogenous proprietary costs through firm interdependence. Journal of Accounting and Economics (January): 245-250.

Verrecchia, R. E. 1990. Information quality and discretionary disclosure. Journal of Accounting and Economics (March): 365-380.

Verrecchia, R. E. 1999. Disclosure and the cost of capital: A discussion. Journal of Accounting and Economics (January): 271-283.

Verrecchia, R. E. 2001. Essays on disclosure. Journal of Accounting and Economics (December): 97-180.

Villadsen, B. 1995. Communication and delegation in collusive agencies. Journal of Accounting and Economics (March-May): 315-344.

Vincent, L. 1999. The information content of funds from operations (FFO) for real estate investment trusts (REITs). Journal of Accounting and Economics (January): 69-104.

Wagenhofer, A. 1990. Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics (March): 341-363.

Wagenhofer, A. 2011. Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 228-234.

Wakeman, L. M. 1980. Optimal tax depreciation. Journal of Accounting and Economics (December): 213-237.

Wallace, J. S. 1997. Adopting residual income-based compensation plans: Do you get what you pay for? Journal of Accounting and Economics (31 December): 275-300.

Wang, Q., T.J. Wong and L. Xia. 2008. State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics (September): 112-134.

Warfield, T. D., J. J. Wild and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics (July): 61-91.

Warner, J. B. 1985. Stock market reaction to management incentive plan adoption: An overview. Journal of Accounting and Economics (April): 145-149.

Watts, R. L. 1998. Commemorating the 25th Volume of the Journal of Accounting and Economics. Journal of Accounting and Economics (30 June): 217-233.

Watts, R. L. and J. L. Zimmerman. 1980. On the irrelevance of replacement cost disclosures for security prices. Journal of Accounting and Economics (August): 95-106.

Watts, R. L., J. L. Zimmerman, R. W. Holthausen, J. E. Core, M. Hanlon and S. P. Kothari. 2011. Editors' statement- 2009 JAE Conference Issue on Contemporary Accounting Research. Journal of Accounting and Economics (February): 203.

Weber, J. 2006. Discussion of the effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics (October): 245-254.

Weber, J. P. 2004. Shareholder wealth effects of pooling-of-interests accounting: Evidence from the SEC's restriction on share repurchases following pooling transactions. Journal of Accounting and Economics (February): 39-57.

Weisbach, M. S. 1993. Corporate governance and hostile takeovers. Journal of Accounting and Economics (January-July): 199-208.

Whaley, R. E., J. K. Cheung. 1982. Anticipation of quarterly earnings announcements: A test of option market efficiency. Journal of Accounting and Economics (October): 57-83.

Whittred, G. 1987. The derived demand for consolidated financial reporting. Journal of Accounting and Economics (December): 259-285.

Whittred, G. and I. Zimmer. 1994. Contracting cost determinants of GAAP for joint ventures in an unregulated environment. Journal of Accounting and Economics (January): 95-111.

Willenborg, M. and J. C. McKeown. 2000. Going-concern initial public offerings. Journal of Accounting and Economics (December): 279-313.

Wittenberg-Moerman, R. 2008. The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market. Journal of Accounting and Economics (December): 240-260.

Wong, J. 1988. Economic incentives for the voluntary disclosure of current cost financial statements. Journal of Accounting and Economics (April): 151-167.

Wong, J. 1988. Political costs and an intraperiod accounting choice for export tax credits. Journal of Accounting and Economics (January): 37-51.

Wruck, K. H. 1993. Stock-based incentives and investment decisions: A comment. Journal of Accounting and Economics (January-July): 373-380.

Wruck, K. H. and M. C. Jensen. 1994. Science, specific knowledge, and total quality management. Journal of Accounting and Economics (November): 247-287.

Wu, J. S. and A. Y. Zang. 2009. What determine financial analysts’ career outcomes during mergers? Journal of Accounting and Economics (March): 59-86.

Wysocki, P. 2010. Corporate compensation policies and audit fees. Journal of Accounting and Economics (February): 155-160.

Xu, W. 2010. Do management earnings forecasts incorporate information in accruals? Journal of Accounting and Economics (April): 227-246.

Yang, H. I. 2012. Capital market consequences of managers' voluntary disclosure styles. Journal of Accounting and Economics (February-April): 167-184.

Yermack, D. 2006. Golden handshakes: Separation pay for retired and dismissed CEOs. Journal of Accounting and Economics (September): 237-256.

Yezegel, A. 2015. Why do analysts revise their stock recommendations after earnings announcements? Journal of Accounting and Economics (April-May): 163-181.

Zarowin, P. 1988. Non-linearities and nominal contracting effects : The case of the depreciation tax shield. Journal of Accounting and Economics (April): 89-110.

Zhang, H. 2009. Effect of derivative accounting rules on corporate risk-management behavior. Journal of Accounting and Economics (June): 244-264.

Zhang, H. and L. Zheng. 2011. The valuation impact of reconciling pro forma earnings to GAAP earnings. Journal of Accounting and Economics (February): 186-202.

Zhang, I. X. 2007. Economic consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting and Economics (September): 74-115.

Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics (March): 27-54.

Zhang, Q., C. X. Cai and K. Keasey. 2013. Market reaction to earnings news: A unified test of information risk and transaction costs. Journal of Accounting and Economics (November-December): 251-266.

Zhang, X. 2000. Conservative accounting and equity valuation. Journal of Accounting and Economics (February): 125-149.

Zhang, Y. 2005. Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1. Journal of Accounting and Economics (September): 535-561.

Zhang, Y. 2008. Analyst responsiveness and the post-earnings-announcement drift. Journal of Accounting and Economics (September): 201-215.

Zimmer, I. 1986. Accounting for interest by real estate developers. Journal of Accounting and Economics (March): 37-51.

Zimmerman, J. L. 1983. Taxes and firm size. Journal of Accounting and Economics (5): 119-149.

Zimmerman, J. L. 2001. Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics (December): 411-427. (Summary).

Zmijewski, M. E. and R. L. Hagerman. 1981. An income strategy approach to the positive theory of accounting standard setting/choice. Journal of Accounting and Economics (August): 129-149.

Zuo, L. 2016. The informational feedback effect of stock prices on management forecasts. Journal of Accounting and Economics (April-May): 391-413.

A-G  |  H-Z