Volume 51(1) March - Volume 51(5) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accounting Research 1963-2023
| Journal Updates by Year
Ahmed, A. S. and S. Duellman. 2013. Managerial overconfidence and accounting conservatism. Journal of Accounting Research (March): 1-30.
Armstrong, C. S., I. D. Gow and D. F. Larcker. 2013. The efficacy of shareholder voting: Evidence from equity compensation plans. Journal of Accounting Research (December): 909-950.
Ball, R., S. P. Kothari and V. V. Nikolaev. 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research (December): 1071-1097.
Ball, R. T. 2013. Does anticipated information impose a cost on risk-averse investors? A test of the Hirshleifer effect. Journal of Accounting Research (March): 31-66.
Ball, R. T. and P. Easton. 2013. Dissecting earnings recognition timeliness. Journal of Accounting Research (December): 1099-1132.
Bertomeu, J. 2013. Discussion of Earnings manipulation and the cost of capital. Journal of Accounting Research (May): 475-493.
Bischof, J. and H. Daske. 2013. Mandatory disclosure, voluntary disclosure, and stock market liquidity: Evidence from the EU bank stress tests. Journal of Accounting Research (December): 997-1029.
Bonsall, S. B., Z. Bozanic and P. E. Fischer. 2013. What do management earnings forecasts convey about the macroeconomy? Journal of Accounting Research (May): 225-266.
Chen, W., H. Tan and E. Y. Wang. 2013. Fair value accounting and managers' hedging decisions. Journal of Accounting Research (March): 67-103.
Choi, J., G. W. Hecht and W. B. Tayler. 2013. Strategy selection, surrogation, and strategic performance measurement systems. Journal of Accounting Research (March): 105-133.
Daske, H., L. Hail, C. Leuz and R. Verdi. 2013. Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoption. Journal of Accounting Research (June): 495-547.
Dhaliwal, D. S., S. E. Kaplan, R. C. Laux and E. Weisbrod. 2013. The information content of tax expense firms reporting losses. Journal of Accounting Research (March): 135-164.
Doyle, J. T. and M. J. Magilke. 2013. Decision usefulness and accelerated filings deadlines. Journal of Accounting Research (June): 549-581.
Drymiotes, G. and T. Hemmer. 2013. On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research (May): 281-334.
Ertimur, Y., F. Ferri and D. Oesch. 2013. Shareholder votes and proxy advisors: Evidence from Say on Pay. Journal of Accounting Research (December): 951-996.
Firth, M., C. Lin, P. Liu and Y. Xuan. 2013. The client is king: Do mutual fund relationships bias analyst recommendations? Journal of Accounting Research (March): 165-200.
Gao, P. and P. J. Liang. 2013. Informational feedback, adverse selection, and optimal disclosure policy. Journal of Accounting Research (December): 1133-1158.
Grabner, I. and F. Moers. 2013. Managers' choices of performance measures in promotion decisions: An analysis of alternative job assignments. Journal of Accounting Research (December): 1187-1220.
Granja, J. 2013. The relation between bank resolutions and information environment: Evidence from the auctions for failed banks. Journal of Accounting Research (December): 1031-1070.
Guttman, I. 2013. Discussion of On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research (May): 335-347.
Huddart, S. 2013. Discussion of empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships. Journal of Accounting Research (May): 389-397.
Hui, K. W. and P. E. Yeung. 2013. Underreaction to industry-wide earnings and the post-forecast revision drift. Journal of Accounting Research (September): 701-737.
Kama, I. and D. Weiss. 2013. Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research (March): 201-224.
Knechel, W. R., L. Niemi and M. Zerni. 2013. Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships. Journal of Accounting Research (May): 349-387.
Lennox, C., P. Lisowsky and J. Pittman. 2013. Tax aggressiveness and accounting fraud. Journal of Accounting Research (September): 739-778.
Li, F., R. Lundholm and M. Minnis. 2013. A measure of competition based on 10-K filings. Journal of Accounting Research (May): 399-436.
Lisowsky, P., L. Robinson and A. Schmidt. 2013. Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity? Journal of Accounting Research (June): 583-629.
Maas, V. S. and M. Van Rinsum. 2013. How control system design influences performance misreporting. Journal of Accounting Research (December): 1159-1186.
Minutti-Meza, M. 2013. Does auditor industry specialization improve audit quality? Journal of Accounting Research (September): 779-817.
Ogneva, M. 2013. Discussion of What do management earnings forecasts convey about the macroeconomy? Journal of Accounting Research (May): 267-279.
Phillips, G. M. 2013. Discussion of A measure of competition based on 10-K filings. Journal of Accounting Research (May): 437-447.
Qu, H. 2013. How do market prices and cheap talk affect coordination? Journal of Accounting Research (December): 1221-1260.
Rau, P. R. and J. Xu. 2013. How do ex ante severance pay contracts fit into optimal executive incentive schemes? Journal of Accounting Research (June): 631-671.
Robinson, L. A. and P. C. Stocken. 2013. Location of decision rights within multinational firms. Journal of Accounting Research (December): 1261-1297.
Shalev, R., I. X. Zhang and Y. Zhang. 2013. CEO compensation and fair value accounting: Evidence from purchase price allocation. Journal of Accounting Research (September): 819-854.
Shroff, N., A. X. Sun, H. D. White and W. Zhang. 2013. Voluntary disclosure and information asymmetry: Evidence from the 2005 securities offering reform. Journal of Accounting Research (December): 1299-1345.
Strobl, G. 2013. Earnings manipulation and the cost of capital. Journal of Accounting Research (May): 449-473.
Williams, J. 2013. Financial analysis and the false consensus effect. Journal of Accounting Research (September): 855-907.
Ying Wang, E. and H. Tan. 2013. The effects of guidance frequency and guidance goal on managerial decisions. Journal of Accounting Research (June): 673-700.