Journal of Accounting and Economics H-Z

A-G  |  H-Z

Volume 1(1) 1979 - Volume 76(2-3) November-December 2023

Recent Updates by Year

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.

Hales, J. 2023. Everything changes: A look at sustainable investing and disclosure over time and a discussion of "Institutional investors, climate disclosure, and carbon emissions." Journal of Accounting and Economics (November-December): 101645.

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

Hallman, N. J., A. Kartapanis and J. J. Schmidt. 2022. How do auditors respond to competition? Evidence from the bidding process. Journal of Accounting and Economics (April-May): 101475.

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.

Hanley, K. W., A. D. Jagolinzer and S. Nikolova. 2018. Strategic estimation of asset fair values. Journal of Accounting and Economics (August): 25-45.

Hanlon, M. and N. Shroff. 2022. Insight into auditor public oversight boards: Whether, how, and why they "work." Journal of Accounting and Economics (August): 101497.

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, J. and W. O'Brien. 2018. U.S. worldwide taxation and domestic mergers and acquisitions. Journal of Accounting and Economics (November-December): 419-438.

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.

He, E., M. Jacob, R. Vashishtha and M. Venkatachalam. 2022. Does differential taxation of short-term relative to long-term capital gains affect long-term investment? Journal of Accounting and Economics (August): 101479.

He, S., and G. Narayanamoorthy. 2020. Earnings acceleration and stock returns. Journal of Accounting and Economics (February): 101238.

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.

Heater, J. C., S. Nallareddy and M. Venkatachalam. 2021. Aggregate accruals and market returns: The role of aggregate M&A activity. Journal of Accounting and Economics (November-December): 101432.

Heese, J. and G. Perez-Cavazos. 2021. The effect of retaliation costs on employee whistleblowing. Journal of Accounting and Economics (April-May): 101385.

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.

Heese, J., R. Krishnan and H. Ramasubramanian. 2021. The department of justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. Journal of Accounting and Economics (February): 101357.

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.

Herpfer, C. 2021. The role of bankers in the U.S. syndicated loan market. Journal of Accounting and Economics (April-May): 101383.

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.

Hills, R., M. Kubic and W. J. Mayew. 2021. State sponsors of terrorism disclosure and SEC financial reporting oversight. Journal of Accounting and Economics (August): 101407.

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.

Hoitash, U. and A. Mkrtchyan. 2022. Internal governance and outside directors' connections to non-director executives. Journal of Accounting and Economics (February): 101436.

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.

Hoopes, J. L., L. Robinson and J. Slemrod. 2018. Public tax-return disclosure. Journal of Accounting and Economics (August): 142-162.

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.

Houston, J. F., J. Lee and F. Suntheim. 2018. Social networks in the global banking sector. Journal of Accounting and Economics (April-May): 237-269.

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.

Hsieh, T., J. Kim, R. R. Wang and Z. Wang. 2020. Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees. Journal of Accounting and Economics (February): 101260.

Hsu, C., R. Wang and B. C. Whipple. 2022. Non-GAAP earnings and stock price crash risk. Journal of Accounting and Economics (April-May): 101473.

Huang, A. H., A. Lin and A. Y. Zang. 2022. Cross-industry information sharing among colleagues and analyst research. Journal of Accounting and Economics (August): 101496.

Huang, Y. 2022. Government subsidies and corporate disclosure. Journal of Accounting and Economics (August): 101480.

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., P. Kraft, S. Wang and G. Yu. 2022. Market power and credit rating standards: Global evidence. Journal of Accounting and Economics (April-May): 101474.

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.

Iselin, M., M. Park and A. Van Buskirk. 2021. Seemingly inconsistent analyst revisions. Journal of Accounting and Economics (February): 101339.

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.

Jia, W., G. Redigolo, S. Shu and J. Zhao. 2020. Can social meida distort price discovery? Evidence from merger rumors. Journal of Accounting and Economics (August): 101334.

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.

Jung, J. H., A. Kumar, S. S. Lim and C. Yoo. 2019. An analyst by and other surname: Surname favorability and market reaction to analyst forecasts. Journal of Accounting and Economics (April-May): 306-335.

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.

Kang, J. K., C. Lennox and V. Pandey. 2022. Client concerns about information spillovers from sharing audit partners. Journal of Accounting and Economics (February): 101434.

Kang, J. K., M. Loumioti and R. Wittenberg-Moerman. 2021. The harmonization of lending standards within banks through mandated loan-level transparency. Journal of Accounting and Economics (August): 101386.

Kang, Y., O. Z. Li and Y. Lin. 2021. Tax incidence in loan pricing. Journal of Accounting and Economics (August): 101418.

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.

Karpoff, J. M. 2023. Unlikely sabotage: Comment on Bloomfield, Marvao, and Spagnolo. Journal of Accounting and Economics (November-December): 101606.

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.

Kepler, J. D. 2021. Private communication among competitors and public disclosure. Journal of Accounting and Economics (April-May): 101387.

Kerr, J. N. 2019. The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise. Journal of Accounting and Economics (April-May): 297-305.

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. 2018. Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market. Journal of Accounting and Economics (February): 148-168.

Kim, J. and K. Valentine. 2021. The innovation consequences of mandatory patent disclosures. Journal of Accounting and Economics (April-May): 101381.

Kim, J. and K. Valentine. 2023. Public firm disclosures and the market for innovation. Journal of Accounting and Economics (August): 101577.

Kim, J. and M. Olbert. 2022. How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. Journal of Accounting and Economics (November-December): 101545.

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.

Kim, Y., L. Su, G. Zhou and X. Zhu. 2020. PCAOB international inspections and merger and acquisition outcomes. Journal of Accounting and Economics (August): 101318.

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.

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