Volume 71(1) February - Volume 72(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
Allee, K. D., C. Do and M. Sterin. 2021. Product market competition, disclosure framing, and casting in earnings conference calls. Journal of Accounting and Economics (August): 101405.
Amel-Zadeh, A. and M. E. Barth. 2021. Auditor reporting to bank regulators: Effective regulation or regulatory overreach? Journal of Accounting and Economics (November-December): 101450.
Anantharaman, D. and D. Henderson. 2021. Contrasting the information demands of equity-and Debt-holders: Evidence from pension liabilities. Journal of Accounting and Economics (April-May): 101366.
Aobdia, D., Y. Dou and J. Kim. 2021. Public audit oversight and the originate-to-distribute model. Journal of Accounting and Economics (August): 101420.
Armstrong, C., T. Blackburne and P. Quinn. 2021. Are CEOs' purchases more profitable than they appear? Journal of Accounting and Economics (April-May): 101378.
Balakrishnan, K., E. T. De George, A. Ertan and H. Scobie. 2021. Economic consequences of mandatory auditor reporting to bank regulators. Journal of Accounting and Economics (November-December): 101431.
Balakrishnan, K., L. Shivakumar and P. Taori. 2021. Analysts' estimates of the cost of equity capital. Journal of Accounting and Economics (April-May): 101367.
Beardsley, E. L., A. J. Imdieke and T. C. Omer. 2021. The distraction effect of non-audit services on audit quality. Journal of Accounting and Economics (April-May): 101380.
Beardsley, E. L., J. R. Robinson and P. A. Wong. 2021. What's my target? Individual analyst forecasts and last-chance earnings management. Journal of Accounting and Economics (August): 101423.
Bernard, D., D. Kaya and J. Wertz. 2021. Entry and capital structure mimicking in concentrated markets: The role of incumbents' financial disclosures. Journal of Accounting and Economics (April-May): 101379.
Beyer, A. and K. C. Smith. 2021. Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation. Journal of Accounting and Economics (August): 101404.
Bloomfield, M., B. Gipper, J. D. Kepler and D. Tsui. 2021. Cost shielding in executive bonus plans. Journal of Accounting and Economics (November-December): 101428.
Blouin, J. L., E. M. Fich, E. M. Rice and A. L. Tran. 2021. Corporate tax cuts, merger activity, and shareholder wealth. Journal of Accounting and Economics (February): 101315.
Bradley, S., L. Robinson and M. Ruf. 2021. The impact of IP box regimes on the M&A market. Journal of Accounting and Economics (November-December): 101448.
Bushman, R. 2021. Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. Journal of Accounting and Economics (November-December): 101447.
Bushman, R., J. Gao, X. Martin and J. Pacelli. 2021. The influence of loan officers on loan contract design and performance. Journal of Accounting and Economics (April-May): 101384.
Carter, M. E., J. Choi and K. L. Sedatole. 2021. The effect of supplier industry competition on pay-for-performance incentive intensity. Journal of Accounting and Economics (April-May): 101389.
Chen, A. Y. and M. Agneva. 2021. From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachlam (2021). Journal of Accounting and Economics (November-December): 101435.
Chen, H., Y. Lee and S. Lo., and Y. Yu. 2021. Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality. Journal of Accounting and Economics (August): 101402.
Chy, M., G. De Franco and B. Su. 2021. The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment. Journal of Accounting and Economics (February): 101354.
DeHaan, E., Y. Song, C. Xie and C. Zhu. 2021. Obfuscation in mutual funds. Journal of Accounting and Economics (November-December): 101429.
Dey, A. and J. T. White. 2021. Labor mobility and antitakeover provisions. Journal of Accounting and Economics (April-May): 101388.
Dong, Y. and D. Young. 2021. Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms. Journal of Accounting and Economics (April-May): 101400.
Dyer, T. A. 2021. The demand for public information by local and nonlocal investors: Evidence from investor-level data. Journal of Accounting and Economics (August): 101417.
Edelen, R. M. 2021. Discussion of "Obfuscation in mutual funds": The role of financial advisers. Journal of Accounting and Economics (November-December): 101449.
Gipper, B. 2021. The economic effects of expanded compensation disclosures. Journal of Accounting and Economics (February): 101338.
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., 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.
Herpfer, C. 2021. The role of bankers in the U.S. syndicated loan market. Journal of Accounting and Economics (April-May): 101383.
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.
Iselin, M., M. Park and A. Van Buskirk. 2021. Seemingly inconsistent analyst revisions. Journal of Accounting and Economics (February): 101339.
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.
Kepler, J. D. 2021. Private communication among competitors and public disclosure. Journal of Accounting and Economics (April-May): 101387.
Kim, J. and K. Valentine. 2021. The innovation consequences of mandatory patent disclosures. Journal of Accounting and Economics (April-May): 101381.
Lampenius, N., T. Shevlin and A. Stenzel. 2021. Measuring corporate tax rate and tax base avoidance of U.S. domestic and U.S. multinational firms. Journal of Accounting and Economics (August): 101406.
Leone, A. J., E. X. Li and M. Liu. 2021. On the SEC's 2010 enforcement cooperation program. Journal of Accounting and Economics (February): 101355.
Lester, R. 2021. Tax accounting research on corporate investment: A discussion of The impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021). Journal of Accounting and Economics (November-December): 101451.
Li, Q., M. Ma and T. Shevlin. 2021. The effect of tax avoidance crackdown on corporate innovation. Journal of Accounting and Economics (April-May): 101382.
Liu, Z., H. Shen, M. Welker, N. Zhang and Y. Zhao. 2021. Gone with the wind: An externality of earnings pressure. Journal of Accounting and Economics (August): 101403.
Lunawat, R., T. W. Shields and G. Waymire. 2021. Financial reporting and moral sentiments. Journal of Accounting and Economics (August): 101421.
Mao, Y. 2021. Managing innovation: The role of collateral. Journal of Accounting and Economics (August): 101419.
Nagar, V. and J. Schoenfeld. 2021. Shareholder monitoring and discretionary disclosure. Journal of Accounting and Economics (August): 101422.
Reiter, N. 2021. Investor communication and the benefits of cross-listing. Journal of Accounting and Economics (February): 101356.
Samuels, D., D. J. Taylor and R. E. Verrecchia. 2021. The economics of misreporting and the role of public scrutiny. Journal of Accounting and Economics (February): 101340.
Seo, H. 2021. Peer effects in corporate disclosure decisions. Journal of Accounting and Economics (February): 101364.
Stephan, A. P., B. R. Walther and L. A. Wellman. 2021. Profiting from connections: Do politicians receive stock tips from brokerage houses? Journal of Accounting and Economics (August): 101401.
Versano, T. 2021. Silence can be golden: On the value of allowing managers to keep silent when information is soft. Journal of Accounting and Economics (April-May): 101399.
Xue, H. and R. Zheng. 2021. Word-of-mouth communication, noise-driven volatility, and public disclosure. Journal of Accounting and Economics (February): 101363.