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Journal of Accounting and Economics A-G

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1979 - August 2016

Recent Updates: 2014, 2015, 2016

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

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Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.

Abarbanell, J. S. 1991. Do analysts' earnings forecasts incorporate information in prior stock price changes? Journal of Accounting and Economics (June): 147-165.

Abarbanell, J. S., W. N. Lanen and R. E. Verrecchia. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics (July): 31-60.

Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.

Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100.

Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.

Aboody, D., N. B. Johnson and R. Kasznik. 2010. Employee stock options and future firm performance: Evidence from option repricings. Journal of Accounting and Economics (May): 74-92.

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Adams, R. B. and D. Ferreira. 2008. Do directors perform for pay? Journal of Accounting and Economics (September): 154-171.

Adams, R. B. and J. A. C. Santos. 2006. Identifying the effect of managerial control on firm performance. Journal of Accounting and Economics (April): 55-85.

Adiel, R. 1996. Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. Journal of Accounting and Economics (August-December): 207-240.

Aggarwal, R. K., M. E. Evans and D. Nanda. 2012. Nonprofit boards: Size, performance and managerial incentives. Journal of Accounting and Economics (February-April): 466-487.

Ahmed, A. S. 1994. Accounting earnings and future economic rents: An empirical analysis. Journal of Accounting and Economics (May): 377-400.

Ahmed, A. S. and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis. Journal of Accounting and Economics (September): 207-225.

Ahmed, A. S. and S. Duellman. 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics (July): 411-437.

Ahmed, A. S., C. Takeda and S. Thomas. 1999. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects. Journal of Accounting and Economics (November): 1-25.

Ajinkya, B. B. and P. C. Jain. 1989. The behavior of daily stock market trading volume. Journal of Accounting and Economics (November): 331-359.

Akbas, F., F. Meschke and M. B. Wintoki. 2016. Director networks and informed traders. Journal of Accounting and Economics (August): 1-23.

Albuquerque, A. 2009. Peer firms in relative performance evaluation. Journal of Accounting and Economics (October): 69-89.

Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.

Alexander, C. R., S. W. Bauguess, G. Bernile, Y. A. Lee and J. Marietta-Westberg. 2013. Economic effects of SOX Section 404 compliance: A corporate insider perspective. Journal of Accounting and Economics (November-December): 267-290.

Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.

Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.

Ali, A. and P. Zarowin. 1992. Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients. Journal of Accounting and Economics (June-September): 249-264.

Ali, A. and W. Zhang. 2015. CEO tenure and earnings management. Journal of Accounting and Economics (February): 60-79.

Ali, A., S. Klasa and E. Yeung. 2014. Industry concentration and corporate disclosure policy. Journal of Accounting and Economics (November-December): 240-264.

Ali, A., S. Klasa and O. Z. Li. 2008. Institutional stakeholdings and better-informed traders at earnings announcements. Journal of Accounting and Economics (September): 47-61.

Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.

Alissa, W., S. B. Bonsall IV, K. Koharki and M. W. Penn Jr. 2013. Firms' use of accounting discretion to influence credit ratings. Journal of Accounting and Economics (April-May): 129-147.

Allen, A. and K. Ramanna. 2013. Towards an understanding of the role of standard setters in standard setting. Journal of Accounting and Economics (February): 66-90.

Allen, E. J., C. R. Larson and R. G. Sloan. 2013. Accrual reversals, earnings and stock returns. Journal of Accounting and Economics (July): 113-129.

Allen, F. and E. Carletti. 2008. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 358-378.

Altamuro, J. and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics (February): 58-74.

Altınkılıç, O. and R. S. Hansen. 2009. On the information role of stock recommendation revisions. Journal of Accounting and Economics (October): 17-36.

Amir, E. and B. Lev. 1996. Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics (August-December): 3-30.

Amiram, D., E. Owens and O. Rozenbaum. 2016. Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements. Journal of Accounting and Economics (August): 121-138.

Anderson, R. C., S. A. Mansi and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics (September): 315-342.

Anilowski, C., M. Feng, D. J. Skinner. 2007. Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. Journal of Accounting and Economics (September): 36-63.

Anthony, J. H. and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics (June-September): 203-227.

Arif, S., N. Marshall and T. L. Yohn. 2016. Understanding the relation between accruals and volatility: A real options-based investment approach. Journal of Accounting and Economics (August): 65-86.

Armstrong, C. S. 2013. Discussion of "CEO compensation and corporate risk-taking: Evidence from a natural experiment". Journal of Accounting and Economics (December Supplement): 102-111

Armstrong, C. S. and D. F. Larcker. 2009. Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”. Journal of Accounting and Economics (March): 50-58.

Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics (August): 1-17.

Armstrong, C. S., J. L. Blouin and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics (February-April): 391-411.

Armstrong, C. S., K. Balakrishnan and D. Cohen. 2012. Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics (February-April): 185-204.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Arnaiz, O. G. and V. Salas-Fumás. 2008. Performance standards and optimal incentives. Journal of Accounting and Economics (March): 139-152.

Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: a discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.

Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.

Arya, A. and B. Mittendorf. 2005. Using disclosure to influence herd behavior and alter competition. Journal of Accounting and Economics (December): 231-246.

Arya, A. and B. Mittendorf. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting and Economics (July): 321-339.

Arya, A. and B. Mittendorf. 2013. Discretionary disclosure in the presence of dual distribution channels. Journal of Accounting and Economics (April-May): 168-182.

Arya, A. and B. Mittendorf. 2016. On the synergy between disclosure and investment beauty contests. Journal of Accounting and Economics (April-May): 255-273.

Arya, A., J. Fellingham, and J. Glover. 1997. Teams, repeated tasks, and implicit incentives. Journal of Accounting and Economics (May): 7-30.

Ashbaugh-Skaife, H., D. W. Collins and R. LaFond. 2006. The effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics (October): 203-243.

Ashbaugh-Skaife, H., D. W. Collins and W. R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics (September): 166-192.

Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.

Atiase, R. K. and L. S. Bamber. 1994. Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry. Journal of Accounting and Economics (May): 309-329.

Atwood, T. J., M. S. Drake and L. A. Myers. 2010. Book-tax conformity, earnings persistence and the association between earnings and future cash flows. Journal of Accounting and Economics (May): 111-125.

Ayers, B. and R. N. Freeman. 1997. Market assessment of industry and firm earnings information. Journal of Accounting and Economics (15 December): 205-218.

Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.

Ayers, G. C., S. Ramalingegowda and P. E. Yeung. 2011. Hometown advantage: The effects of monitoring institution location on financial reporting discretion. Journal of Accounting and Economics (June): 41-61.

Baber, W. R. 1983. Toward understanding the role of auditing in the public sector. Journal of Accounting and Economics (5): 213-227.

Baber, W. R., A. K. Gore, K. T. Rich and J. X. Zhang. 2013. Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics (November-December): 212-227.

Baber, W. R., S. Kang, and K. R. Kumar. 1998. Accounting earnings and executive compensation:: The role of earnings persistence. Journal of Accounting and Economics (27 May): 169-193.

Baber, W. R., S. N. Janakiraman and S. Kang. 1996. Investment opportunities and the structure of executive compensation. Journal of Accounting and Economics (June): 297-318.

Badertscher, B. A., D. W. Collins and T. Z. Lys. 2012. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics (February-April): 330-352.

Badertscher, B. A., S. P. Katz and S. O. Rego. 2013. The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics (November-December): 228-250.

Bagnoli, M., M. D. Beneish and S. G. Watts. 1999. Whisper forecasts of quarterly earnings per share. Journal of Accounting and Economics (November): 27-50.

Baiman, S. and R. E. Verrecchia. 1995. Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting. Journal of Accounting and Economics (July): 93-121.

Baker, G. P. 1993. Growth, corporate policies, and the investment opportunity set. Journal of Accounting and Economics (January-July): 161-165.

Balakrishnan, K., E. Bartov and L. Faurel. 2010. Post loss/profit announcement drift. Journal of Accounting and Economics (May): 20-41.

Baldenius, T., J. Glover and H. Xue. 2016. Relational contracts with and between agents. Journal of Accounting and Economics (April-May): 369-390.

Ball, R. 1992. The earnings-price anomaly. Journal of Accounting and Economics (June-September): 319-345.

Ball, R. and E. Bartov. 1996. How naive is the stock market's use of earnings information? Journal of Accounting and Economics (June): 319-337.

Ball, R. and G. M. MacDonald. 1995. Editorial: Organizations, incentives, and innovation. Journal of Accounting and Economics (March-May): 177.

Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.

Ball, R. and L. Shivakumar. 2008. Earnings quality at initial public offerings. Journal of Accounting and Economics (August): 324-349.

Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics (December): 235-270.

Ball, R., R. L. Watts and J. L. Zimmerman. 1987. The first eight years of the Journal of Accounting and Economics. Journal of Accounting and Economics (April): 3-6.

Ball, R., R. L. Watts and J. L. Zimmerman. 1992. Five year report on the Journal of Accounting & Economics. Journal of Accounting and Economics (March): 3-6.

Ball, R., R. L. Watts and J. L. Zimmerman. 1997. Five year report on the Journal of Accounting and Economics. Journal of Accounting and Economics (May): 3-6.

Ball, R., S. Jayaraman and L. Shivakumar. 2012. Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis. Journal of Accounting and Economics (February-April): 136-166.

Ball, R., S. P. Kothari and A. Robin. 2000. Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]. Journal of Accounting and Economics (October): 241.

Ball, R., S. P. Kothari and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics (February): 1-51.

Balsam, S. and S. Miharjo. 2007. The effect of equity compensation on voluntary executive turnover. Journal of Accounting and Economics (March): 95-119.

Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics (February): 115-137.

Banker, R. D., H. Chang and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting and Economics (June): 255-281.

Banker, R. D., S. Basu, D. Byzalov and J. Y. S. Chen. 2016. The confounding effect of cost stickiness on conservatism estimates. Journal of Accounting and Economics (February): 203-220.

Banker, R. D., S. Lee and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics (April): 195-226.

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 2000. An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan. Journal of Accounting and Economics (December): 315-350.

Banker, R. D., S. M. Datar and S. Kekre. 1988. Relevant costs, congestion and stochasticity in production environments. Journal of Accounting and Economics (July): 171-197.

Barber, B. M., R. Lehavy, M. McNichols and B. Trueman. 2006. Buys, holds, and sells: The distribution of investment banks’ stock ratings and the implications for the profitability of analysts’ recommendations. Journal of Accounting and Economics (April): 87-117.

Bargeron, L. L., K. M. Lehn and C. J. Zutter. 2010. Sarbanes-Oxley and corporate risk-taking. Journal of Accounting and Economics (February): 34-52.

Barth, M. and D. Taylor. 2010. In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.

Barth, M. E. and D. Israeli. 2013. Disentangling mandatory IFRS reporting and changes in enforcement. Journal of Accounting and Economics (December Supplement): 178-188.

Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.

Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics (September): 77-104.

Barth, M. E., W. R. Landsman, M. Lang and C. Williams. 2012. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics (August): 68-93.

Barth, M. E., Y. Konchitchki and W. R. Landsman. 2013. Cost of capital and earnings transparency. Journal of Accounting and Economics (April-May): 206-224.

Barton, J. and G. Waymire. 2004. Investor protection under unregulated financial reporting. Journal of Accounting and Economics (December): 65-116.

Barton, J. and M. Mercer. 2005. To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance. Journal of Accounting and Economics (September): 509-533.

Bartov, E. 1991. Open-market stock repurchases as signals for earnings and risk changes. Journal of Accounting and Economics (September): 275-294.

Bartov, E., D. Givoly and C. Hayn. 2002. The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics (June): 173-204.

Bartov, E., F. A. Gul, and J. S. L. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics (December): 421-452.

Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics (December): 3-37.

Basu, S. 2004. What do we learn from two new accounting-based stock market anomalies? Journal of Accounting and Economics (December): 333-348.

Basu, S. and S. Markov. 2004. Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 171-203.

Battalio, R. H., A. Lerman, J. Livnat and R. R. Mendenhall. 2012. Who, if anyone, reacts to accrual information? Journal of Accounting and Economics (February-April): 205-224.

Beatty, A. 1999. Assessing the use of derivatives as part of a risk-management strategy. Journal of Accounting and Economics (January): 353-357.

Beatty, A. 2007. Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”. Journal of Accounting and Economics (September): 32-35.

Beatty, A. and S. Liao. 2011. Do delays in expected loss recognition affect banks' willingness to lend? Journal of Accounting and Economics (June): 1-20.

Beatty, A. and S. Liao. 2014. Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics (November-December): 339-383.

Beatty, A., J. Weber and J. J. Yu. 2008. Conservatism and debt. Journal of Accounting and Economics (August): 154-174.

Beatty, A., K. Ramesh and J. Weber. 2002. The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations. Journal of Accounting and Economics (June): 205-227.

Beatty, A., P. G. Berger and J. Magliolo. 1995. Motives for forming research & development financing organizations. Journal of Accounting and Economics (March-May): 411-442.

Beatty, A., S. Chamberlain and J. Magliolo. 1996. An empirical analysis of the economic implications of fair value accounting for investment securities. Journal of Accounting and Economics (August-December): 43-77.

Beatty, A., S. Liao and J. J. Yu. 2013. The spillover effect of fraudulent financial reporting on peer firms' investments. Journal of Accounting and Economics (April-May): 183-205.

Beatty, A., S. Liao and J. Weber. 2012. Evidence on the determinants and economic consequences of delegated monitoring. Journal of Accounting and Economics (June): 555-576.

Beaver, W., M. McNichols and R. Price. 2007. Delisting returns and their effect on accounting-based market anomalies. Journal of Accounting and Economics (July): 341-368.

Beaver, W., R. Lambert and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics (March): 3-28.

Beaver, W. H. 1999. Comments on ‘An empirical assessment of the residual income valuation model'. Journal of Accounting and Economics (January): 35-42.

Beaver, W. H. and E. E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics (August-December): 177-206.

Beaver, W. H. and W. R. Landsman. 1981. Note on the behavior of residual security returns for winner and loser portfolios. Journal of Accounting and Economics (December): 233-241.

Beaver, W. H., R. A. Lambert and S. G. Ryan. 1987. The information content of security prices : A second look. Journal of Accounting and Economics (July): 139-157.

Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.

Beaver, W. H., C. Shakespeare and M. T. Soliman. 2006. Differential properties in the ratings of certified versus non-certified bond-rating agencies. Journal of Accounting and Economics (December): 303-334.

Beaver, W. H., M. F. McNichols and K. K. Nelson. 2003. Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry. Journal of Accounting and Economics (August): 347-376.

Beaver, W. H., M. L. McAnally and C. H. Stinson. 1997. The information content of earnings and prices: A simultaneous equations approach. Journal of Accounting and Economics (May): 53-81.

Beaver, W. H., P. A. Griffin and W. R. Landsman. 1982.The incremental information content of replacement cost earnings. Journal of Accounting and Economics (July): 15-39.

Beaver, W. H., P. A. Griffin, and W. R. Landsman. 1984. Testing for incremental information content in the presence of collinearity: A comment. Journal of Accounting and Economics (December): 219-223.

Beck, P. J. and G. S. Narayanamoorthy. 2013. Did the SEC impact banks' loan loss reserve policies and their informativeness? Journal of Accounting and Economics (December Supplement): 42-65.

Begley, J. 1990. Debt covenants and accounting choice. Journal of Accounting and Economics (January): 125-139.

Begley, J. and G. A. Feltham. 1999. An empirical examination of the relation between debt contracts and management incentives. Journal of Accounting and Economics (April): 229-259.

Beneish, M. D., C. M. C. Lee and D. C. Nichols. 2015. In short supply: Short-sellers and stock returns. Journal of Accounting and Economics (November-December): 33-57.

Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.

Benston, G. J. 1985. The self-serving management hypothesis: Some evidence. Journal of Accounting and Economics (April): 67-84.

Berger, P. G. 2003. Discussion of “Anomalous stock returns around internet firms’ earnings announcements”. Journal of Accounting and Economics (January): 273-281.

Berger, P. G. 2011. Challenges and opportunities in disclosure research - A discussion of ‘the financial reporting environment: Review of the recent literature’. Journal of Accounting and Economics (February): 204-218.

Bernard, V. L. and D. J. Skinner. 1996. What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics (August-December): 313-325.

Bernard, V. L. and J. K. Thomas. 1990. Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics (December): 305-340.

Bernile, G. and G. A. Jarrell. 2009. The impact of the options backdating scandal on shareholders. Journal of Accounting and Economics (March): 2-26.

Bertomeu, J. and R. P. Magee. 2011. From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 209-227.

Bertomeu, J. and R. P. Magee. 2015. Mandatory disclosure and asymmetry in financial reporting. Journal of Accounting and Economics (April-May): 284-299.

Beyer, A. 2008. Financial analysts’ forecast revisions and managers’ reporting behavior. Journal of Accounting and Economics (December): 334-348.

Beyer, A., D. A. Cohen, T. Z. Lys and B. R. Walther. 2010. The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics (December): 296-343.

Bhagat, S. and I. Welch. 1995. Corporate research & development investments international comparisons. Journal of Accounting and Economics (March-May): 443-470.

Bhat, G., R. Frankel and X. Martin. 2011. Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting. Journal of Accounting and Economics (November): 153-173.

Bhattacharya, N., E. L. Black, T. E. Christensen and C. R. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics (December): 285-319.

Bhushan, R. 1989. Collection of information about publicly traded firms: Theory and evidence. Journal of Accounting and Economics (July): 183-206.

Bhushan, R. 1989. Firm characteristics and analyst following. Journal of Accounting and Economics (July): 255-274.

Bhushan, R. 1994. An informational efficiency perspective on the post-earnings announcement drift. Journal of Accounting and Economics (July): 45-65.

Biddle, G. C., G. Hilary and R. S. Verdi. 2009. How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics (December): 112-131.

Biddle, G. C., R. M. Bowen and J. S. Wallace. 1997. Does EVA® beat earnings? Evidence on associations with stock returns and firm values. Journal of Accounting and Economics (31 December): 301-336.

Billings, M. B. and M. C. Cedergren. 2015. Strategic silence, insider selling and litigation risk. Journal of Accounting and Economics (April-May): 119-142.

Billings, M. B., R. Jennings and B. Lev. 2015. On guidance and volatility. Journal of Accounting and Economics (November-December): 161-180.

Bizjak, J. M., J. A. Brickley and J. L. Coles. 1993. Stock-based incentive compensation and investment behavior. Journal of Accounting and Economics (January-July): 349-372.

Blacconiere, W. G. 1991. Market reactions to accounting regulations in the savings and loan industry. Journal of Accounting and Economics (March): 91-113.

Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.

Blacconiere, W. G., J. R. Frederickson, M. F. Johnson and M. F. Lewis. 2011. Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic? Journal of Accounting and Economics (November): 235-251.

Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.

Blacconiere, W. G., M. F. Johnson and M. S. Johnson. 2000. Market valuation and deregulation of electric utilities. Journal of Accounting and Economics (April): 231-260.

Blacconiere, W. G., R. M. Bowen, S. E. Sefcik and C. H. Stinson. 1991. Determinants of the use of regulatory accounting principles by savings and loans. Journal of Accounting and Economics (June): 167-201.

Black, E. L., T. A. Carnes, M. Mosebach and S. E. Moyer. 2004. Regulatory monitoring as a substitute for debt covenants. Journal of Accounting and Economics (September): 367-391.

Blackwell, D. W., J. A. Brickley and M. S. Weisback. 1994. Accounting information and internal performance evaluation: Evidence from Texas banks. Journal of Accounting and Economics (May): 331-358.

Bloomfield, M. J. and R. Bloomfield. 2015. Discussion of "Delegated trade and pricing of public and private information". Journal of Accounting and Economics (November-December): 104-109.

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