Management And Accounting Web

Journal of Accounting and Economics 2016

Volume 61(1) February - Volume 62(2-3) November-December

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

Journal of Accounting and Economics 1979-2021  |  Journal Updates by Year

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

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.

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.

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

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

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.

Bernard, D. 2016. Is the risk of product market predation a cost of disclosure? Journal of Accounting and Economics (November-December): 305-325.

Brown, L. D., A. C. Call, M. B. Clement and N. Y. Sharp. 2016. The activities of buy-side analysts and the determinants of their stock recommendations. Journal of Accounting and Economics (August): 139-156.

Cai, Y., Y. Kim, J. C. Park and H. D. White. 2016. Common auditors in M&A transactions. Journal of Accounting and Economics (February): 77-99.

Call, A. C., S. Kedia and S. Rajgopal. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics (November-December): 277-300.

Chang, H. S., M. Donohoe and T. Sougiannis. 2016. Do analysts understand the economic and reporting complexities of derivatives? Journal of Accounting and Economics (April-May): 584-604.

Chen, P. F., S. He, Z. Ma and D. Stice. 2016. The information role of audit opinions in debt contracting. Journal of Accounting and Economics (February): 121-144.

Chen, Z., O. Z. Li and H. Zou. 2016. Directors' and officers' liability insurance and the cost of equity. Journal of Accounting and Economics (February): 100-120.

Chircop, J. and Z. Novotny-Farkas. 2016. The economic consequences of extending the use of fair value accounting in regulatory capital calculation. Journal of Accounting and Economics (November-December): 183-203.

Cuny, C. 2016. Voluntary disclosure incentives: Evidence from the municipal bond market. Journal of Accounting and Economics (August): 87-102.

De Simone, L. 2016. Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? Journal of Accounting and Economics (February): 145-165.

Demerjian, P. R. and E. L. Owens. 2016. Measuring the probability of financial covenant violation in private debt contracts. Journal of Accounting and Economics (April-May): 433-447.

Dhaliwal, D., J. S. Judd, M. Serfling and S. Shaikh. 2016. Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics (February): 23-48.

Dhaliwal, D. S., P. T. Lamoreaux, L. P. Litov and J. B. Neyland. 2016. Shared auditors in mergers and acquisitions. Journal of Accounting and Economics (February): 49-76.

Dou, Y., M. Khan and Y. Zou. 2016. Labor unemployment insurance and earnings management. Journal of Accounting and Economics (February): 166-184.

Drake, M. S., D. T. Roulstone and J. R. Thornock. 2016. The usefulness of historical accounting reports. Journal of Accounting and Economics (April-May): 448-464.

Dyer, T., M. Lang and L. Stice-Lawrence. 2016. Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure. Journal of Accounting and Economics (November-December): 270-276.

Fich, E. M., E. M. Rice and A. L. Tran. 2016. Contractual revisions in compensation: Evidence from merger bonuses to target CEOs. Journal of Accounting and Economics (April-May): 338-368.

Fischer, P. E., M. S. Heinle and R. E. Verrecchia. 2016. Beliefs-driven price association. Journal of Accounting and Economics (April-May): 563-585.

Frankel, R., J. Jennings and J. Lee. 2016. Using unstructured and qualitative disclosures to explain accruals. Journal of Accounting and Economics (November-December): 209-227.

Gallo, L. A., R. N. Hann and C. Li. 2016. Aggregate earnings surprises, monetary policy, and stock returns. Journal of Accounting and Economics (August): 103-120.

Guan, Y., L. Su, D. Wu and Z. Yang. 2016. Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics (April-May): 506-525.

Guay, W., D. Samuels and D. Taylor. 2016. Guiding through the fog: Financial statement complexity and voluntary disclosure. Journal of Accounting and Economics (November-December): 234-269.

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.

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.

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.

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.

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.

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

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

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.

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.

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.

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.

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.

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, 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.

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

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.

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.

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.

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.

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.

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