Journal of Accounting and Economics

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Editor: J. L. Zimmerman
Editor: S. P. Kothari
Editor: T. Z. Lys
Editor:
For technical questions regarding this series, please contact (Heidi Boesdal)
Series handle: repec:eee:jaecon

2009, Volume 47, Issue 1-2

• 2-26 The impact of the options backdating scandal on shareholders
  by Bernile, Gennaro & Jarrell, Gregg A. [Downloadable! (restricted)]
• 27-49 Taxes and the backdating of stock option exercise dates
  by Dhaliwal, Dan & Erickson, Merle & Heitzman, Shane [Downloadable! (restricted)]
• 50-58 Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates"
  by Armstrong, Christopher S. & Larcker, David F. [Downloadable! (restricted)]
• 59-86 What determine financial analysts' career outcomes during mergers?
  by Wu, Joanna Shuang & Zang, Amy Y. [Downloadable! (restricted)]
• 87-90 Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?"
  by Healy, Paul M. [Downloadable! (restricted)]
• 91-107 Sell-side debt analysts
  by Johnston, Rick & Markov, Stanimir & Ramnath, Sundaresh [Downloadable! (restricted)]
• 108-130 An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility
  by Cheng, Mei & Neamtiu, Monica [Downloadable! (restricted)]
• 131-135 A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009)
  by Kolasinski, Adam C. [Downloadable! (restricted)]
• 136-156 Shareholder litigation and changes in disclosure behavior
  by Rogers, Jonathan L. & Van Buskirk, Andrew [Downloadable! (restricted)]
• 157-159 Discussion of [`]shareholder litigation and changes in disclosure behavior'
  by Lowry, Michelle [Downloadable! (restricted)]
• 160-181 Earnings volatility and earnings predictability
  by Dichev, Ilia D. & Tang, Vicki Wei [Downloadable! (restricted)]
• 182-190 Earnings persistence
  by Frankel, Richard & Litov, Lubomir [Downloadable! (restricted)]

• 218-239 The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis
  by Skinner, Douglas J. [Downloadable! (restricted)]
• 240-260 The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
  by Wittenberg-Moerman, Regina [Downloadable! (restricted)]
• 261-278 Economic consequences of increasing the conformity in accounting for uncertain tax benefits
  by Frischmann, Peter J. & Shevlin, Terry & Wilson, Ryan [Downloadable! (restricted)]
• 279-293 The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?
  by Nelson, Karen K. & Price, Richard A. & Rountree, Brian R. [Downloadable! (restricted)]
• 294-311 An unintended consequence of book-tax conformity: A loss of earnings informativeness
  by Hanlon, Michelle & Maydew, Edward L. & Shevlin, Terry [Downloadable! (restricted)]
• 312-333 A positive theory of flexibility in accounting standards
  by Dye, Ronald A. & Sridhar, Sri S. [Downloadable! (restricted)]
• 334-348 Financial analysts' forecast revisions and managers' reporting behavior
  by Beyer, Anne [Downloadable! (restricted)]
• 349-365 The impact of the SEC's regulation of non-GAAP disclosures
  by Heflin, Frank & Hsu, Charles [Downloadable! (restricted)]
• 366-388 Using tax return data to simulate corporate marginal tax rates
  by Graham, John R. & Mills, Lillian F. [Downloadable! (restricted)]
• 389-404 The effect of "invisible" tax preferences on investment and tax preference measures
  by Robinson, Leslie A. & Sansing, Richard [Downloadable! (restricted)]

• 2-22 Is accruals quality a priced risk factor?
  by Core, John E. & Guay, Wayne R. & Verdi, Rodrigo [Downloadable! (restricted)]
• 23-46 Effect of personal taxes on managers' decisions to sell their stock
  by Jin, Li & Kothari, S.P. [Downloadable! (restricted)]
• 47-61 Institutional stakeholdings and better-informed traders at earnings announcements
  by Ali, Ashiq & Klasa, Sandy & Zhen Li, Oliver [Downloadable! (restricted)]
• 62-77 Earnings management, lawsuits, and stock-for-stock acquirers' market performance
  by Gong, Guojin & Louis, Henock & Sun, Amy X. [Downloadable! (restricted)]
• 78-100 Voluntary disclosures and information production by analysts
  by Langberg, Nisan & Sivaramakrishnan, K. [Downloadable! (restricted)]
• 101-111 The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options
  by Blacconiere, Walter G. & Johnson, Marilyn F. & Lewis, Melissa F. [Downloadable! (restricted)]
• 112-134 State ownership, the institutional environment, and auditor choice: Evidence from China
  by Wang, Qian & Wong, T.J. & Xia, Lijun [Downloadable! (restricted)]
• 135-153 Managerial legal liability coverage and earnings conservatism
  by Chung, Hyeesoo H. & Wynn, Jinyoung P. [Downloadable! (restricted)]
• 154-171 Do directors perform for pay?
  by Adams, Renée B. & Ferreira, Daniel [Downloadable! (restricted)]
• 172-200 Dynamic incentives and retirement
  by Sabac, Florin [Downloadable! (restricted)]
• 201-215 Analyst responsiveness and the post-earnings-announcement drift
  by Zhang, Yuan [Downloadable! (restricted)]

• 154-174 Conservatism and Debt
  by Beatty, Anne & Weber, Joseph & Yu, Jeff Jiewei [Downloadable! (restricted)]
• 175-180 Conservative financial reporting, debt covenants, and the agency costs of debt
  by Guay, Wayne R. [Downloadable! (restricted)]
• 181-208 Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
  by Leuz, Christian & Triantis, Alexander & Yue Wang, Tracy [Downloadable! (restricted)]
• 209-220 Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark"
  by Coles, Jeffrey L. [Downloadable! (restricted)]
• 221-247 Annual report readability, current earnings, and earnings persistence
  by Li, Feng [Downloadable! (restricted)]
• 248-252 Discussion of "Annual report readability, current earnings, and earnings persistence"
  by Bloomfield, Robert [Downloadable! (restricted)]
• 253-281 The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
  by Ramanna, Karthik [Downloadable! (restricted)]
• 282-288 Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting"
  by Skinner, Douglas J. [Downloadable! (restricted)]
• 289-316 The superiority and disciplining role of independent analysts
  by Gu, Zhaoyang & Xue, Jian [Downloadable! (restricted)]
• 317-323 Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts
  by Lys, Thomas Z. & Sunder, Jayanthi [Downloadable! (restricted)]
• 324-349 Earnings quality at initial public offerings
  by Ball, Ray & Shivakumar, Lakshmanan [Downloadable! (restricted)]
• 350-357 Earnings management and earnings quality
  by Lo, Kin [Downloadable! (restricted)]
• 358-378 Mark-to-market accounting and liquidity pricing
  by Allen, Franklin & Carletti, Elena [Downloadable! (restricted)]
• 379-387 Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing
  by Sapra, Haresh [Downloadable! (restricted)]

• 2-26 Do firms manage earnings to meet dividend thresholds
  by Daniel, Naveen D. & Denis, David J. & Naveen, Lalitha [Downloadable! (restricted)]
• 27-54 The contracting benefits of accounting conservatism to lenders and borrowers
  by Zhang, Jieying [Downloadable! (restricted)]
• 55-77 Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model
  by Khan, Mozaffar [Downloadable! (restricted)]
• 78-93 The timing of industry and firm earnings information in security prices: A re-evaluation
  by Elgers, Pieter T. & Porter, Susan L. & Emily Xu, Le [Downloadable! (restricted)]
• 94-115 What's in a vote The short- and long-run impact of dual-class equity on IPO firm values
  by Smart, Scott B. & Thirumalai, Ramabhadran S. & Zutter, Chad J. [Downloadable! (restricted)]
• 116-138 Audit effort and earnings management
  by Caramanis, Constantinos & Lennox, Clive [Downloadable! (restricted)]
• 139-152 Performance standards and optimal incentives
  by Gutiérrez Arnaiz, Óscar & Salas-Fumás, Vicente [Downloadable! (restricted)]

• 300-327 Performance-based compensation in member-owned firms: An examination of medical group practices
  by Ittner, Christopher D. & Larcker, David F. & Pizzini, Mina [Downloadable! (restricted)]
• 328-358 Fair-value pension accounting
  by Hann, Rebecca N. & Heflin, Frank & Subramanayam, K.R. [Downloadable! (restricted)]
• 359-377 The monitoring role of insiders
  by Drymiotes, George [Downloadable! (restricted)]
• 378-398 The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance
  by Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J. [Downloadable! (restricted)]
• 399-419 Intra-year shifts in the earnings distribution and their implications for earnings management
  by Kerstein, Joseph & Rai, Atul [Downloadable! (restricted)]

• 2-31 Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
  by Roychowdhury, Sugata & Watts, Ross L. [Downloadable! (restricted)]
• 32-35 Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"
  by Beatty, Anne [Downloadable! (restricted)]
• 36-63 Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance
  by Anilowski, Carol & Feng, Mei & Skinner, Douglas J. [Downloadable! (restricted)]
• 64-73 Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance'
  by Shivakumar, Lakshmanan [Downloadable! (restricted)]
• 74-115 Economic consequences of the Sarbanes-Oxley Act of 2002
  by Zhang, Ivy Xiying [Downloadable! (restricted)]
• 116-145 The Sarbanes-Oxley Act and firms' going-private decisions
  by Engel, Ellen & Hayes, Rachel M. & Wang, Xue [Downloadable! (restricted)]
• 146-165 Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
  by Leuz, Christian [Downloadable! (restricted)]
• 166-192 The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
  by Ashbaugh-Skaife, Hollis & Collins, Daniel W. & Kinney Jr., William R. [Downloadable! (restricted)]
• 193-223 Determinants of weaknesses in internal control over financial reporting
  by Doyle, Jeffrey & Ge, Weili & McVay, Sarah [Downloadable! (restricted)]
• 224-237 Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)
  by Leone, Andrew J. [Downloadable! (restricted)]
• 238-286 Corporate disclosures by family firms
  by Ali, Ashiq & Chen, Tai-Yuan & Radhakrishnan, Suresh [Downloadable! (restricted)]
• 287-297 A discussion of `corporate disclosure by family firms'
  by Hutton, Amy P. [Downloadable! (restricted)]

• 153-180 Earnings announcement premia and the limits to arbitrage
  by Cohen, Daniel A. & Dey, Aiyesha & Lys, Thomas Z. & Sunder, Shyam V. [Downloadable! (restricted)]
• 181-217 The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports
  by Butler, Marty & Kraft, Arthur & Weiss, Ira S. [Downloadable! (restricted)]
• 219-244 How do accounting variables explain stock price movements? Theory and evidence
  by Chen, Peter & Zhang, Guochang [Downloadable! (restricted)]
• 245-274 Voluntary disclosure under uncertainty about the reporting objective
  by Einhorn, Eti [Downloadable! (restricted)]
• 275-297 Industry product market competition and managerial incentives
  by Karuna, Christo [Downloadable! (restricted)]
• 299-320 The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry
  by Gaver, Jennifer J. & Paterson, Jeffrey S. [Downloadable! (restricted)]
• 321-339 The interaction among disclosure, competition between firms, and analyst following
  by Arya, Anil & Mittendorf, Brian [Downloadable! (restricted)]
• 341-368 Delisting returns and their effect on accounting-based market anomalies
  by Beaver, William & McNichols, Maureen & Price, Richard [Downloadable! (restricted)]
• 369-390 Earnings management and accounting income aggregation
  by Jacob, John & Jorgensen, Bjorn N. [Downloadable! (restricted)]
• 391-410 Voluntary disclosure of information when firms are uncertain of investor response
  by Suijs, Jeroen [Downloadable! (restricted)]
• 411-437 Accounting conservatism and board of director characteristics: An empirical analysis
  by Ahmed, Anwer S. & Duellman, Scott [Downloadable! (restricted)]
• 439-452 Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia
  by Ogneva, Maria & Subramanyam, K.R. [Downloadable! (restricted)]

• 3-36 Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings
  by Huddart, Steven & Ke, Bin & Shi, Charles [Downloadable! (restricted)]
• 37-67 Investor protection and the information content of annual earnings announcements: International evidence
  by DeFond, Mark & Hung, Mingyi & Trezevant, Robert [Downloadable! (restricted)]
• 69-93 Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay
  by Ortiz-Molina, Hernan [Downloadable! (restricted)]
• 95-119 The effect of equity compensation on voluntary executive turnover
  by Balsam, Steven & Miharjo, Setiyono [Downloadable! (restricted)]
• 121-150 Did the 2003 Tax Act reduce the cost of equity capital?
  by Dhaliwal, Dan & Krull, Linda & Li, Oliver Zhen [Downloadable! (restricted)]

• 303-334 Differential properties in the ratings of certified versus non-certified bond-rating agencies
  by Beaver, William H. & Shakespeare, Catherine & Soliman, Mark T. [Downloadable! (restricted)]
• 335-370 Earnings management through real activities manipulation
  by Roychowdhury, Sugata [Downloadable! (restricted)]
• 371-383 Fundamentals of shareholder tax capitalization
  by Guenther, David A. & Sansing, Richard [Downloadable! (restricted)]
• 385-416 Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
  by Comprix, Joseph & Muller III, Karl A. [Downloadable! (restricted)]
• 417-437 Dynamic incentives and dual-purpose accounting
  by Feltham, Gerald & Indjejikian, Raffi & Nanda, Dhananjay [Downloadable! (restricted)]
• 439-458 The informativeness of earnings and management's issuance of earnings forecasts
  by Lennox, Clive S. & Park, Chul W. [Downloadable! (restricted)]

• 3-33 Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
  by Mashruwala, Christina & Rajgopal, Shivaram & Shevlin, Terry [Downloadable! (restricted)]
• 35-52 Costly arbitrage and the myth of idiosyncratic risk
  by Pontiff, Jeffrey [Downloadable! (restricted)]
• 53-85 The relation between corporate financing activities, analysts' forecasts and stock returns
  by Bradshaw, Mark T. & Richardson, Scott A. & Sloan, Richard G. [Downloadable! (restricted)]
• 87-105 Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns
  by Cohen, Daniel A. & Lys, Thomas Z. [Downloadable! (restricted)]
• 107-148 Financial reporting incentives for conservative accounting: The influence of legal and political institutions
  by Bushman, Robert M. & Piotroski, Joseph D. [Downloadable! (restricted)]
• 149-165 Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
  by Guay, Wayne & Verrecchia, Robert [Downloadable! (restricted)]
• 167-192 Asymmetric sensitivity of CEO cash compensation to stock returns
  by Leone, Andrew J. & Wu, Joanna Shuang & Zimmerman, Jerold L. [Downloadable! (restricted)]
• 193-202 Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion
  by Dechow, Patricia M. [Downloadable! (restricted)]
• 203-243 The effects of corporate governance on firms' credit ratings
  by Ashbaugh-Skaife, Hollis & Collins, Daniel W. & LaFond, Ryan [Downloadable! (restricted)]
• 245-254 Discussion of the effects of corporate governance on firms' credit ratings
  by Weber, Joseph [Downloadable! (restricted)]
• 255-283 Earnings management and cross listing: Are reconciled earnings comparable to US earnings?
  by Lang, Mark & Smith Raedy, Jana & Wilson, Wendy [Downloadable! (restricted)]
• 285-299 Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)
  by Leuz, Christian [Downloadable! (restricted)]

• 237-256 Golden handshakes: Separation pay for retired and dismissed CEOs
  by Yermack, David [Downloadable! (restricted)]
• 257-270 Capital budgeting for new projects: On the role of auditing in information acquisition
  by Kim, Doyoung [Downloadable! (restricted)]
• 271-292 Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks
  by Francis, Jennifer & Nanda, Dhananjay & Wang, Xin [Downloadable! (restricted)]
• 293-305 An introduction to the governance and taxation of not-for-profit organizations
  by Bolton, Patrick & Mehran, Hamid [Downloadable! (restricted)]
• 307-333 Agency problems of excess endowment holdings in not-for-profit firms
  by Core, John E. & Guay, Wayne R. & Verdi, Rodrigo S. [Downloadable! (restricted)]
• 335-362 Corporate-sponsored foundations and earnings management
  by Petrovits, Christine M. [Downloadable! (restricted)]
• 363-384 Governing private foundations using the tax law
  by Sansing, Richard & Yetman, Robert [Downloadable! (restricted)]

• 3-27 Stock repurchases as an earnings management device
  by Hribar, Paul & Jenkins, Nicole Thorne & Johnson, W. Bruce [Downloadable! (restricted)]
• 29-54 Determinants of the informativeness of analyst research
  by Frankel, Richard & Kothari, S.P. & Weber, Joseph [Downloadable! (restricted)]
• 55-85 Identifying the effect of managerial control on firm performance
  by Adams, Renee B. & Santos, Joao A.C. [Downloadable! (restricted)]
• 87-117 Buys, holds, and sells: The distribution of investment banks' stock ratings and the implications for the profitability of analysts' recommendations
  by Barber, Brad M. & Lehavy, Reuven & McNichols, Maureen & Trueman, Brett [Downloadable! (restricted)]
• 119-146 Which types of analyst firms are more optimistic?
  by Cowen, Amanda & Groysberg, Boris & Healy, Paul [Downloadable! (restricted)]
• 147-171 Revenue surprises and stock returns
  by Jegadeesh, Narasimhan & Livnat, Joshua [Downloadable! (restricted)]
• 173-200 Earnings management around employee stock option reissues
  by Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan [Downloadable! (restricted)]
• 201-234 Information technology, organizational design, and transfer pricing
  by Dikolli, Shane S. & Vaysman, Igor [Downloadable! (restricted)]

• 3-73 The economic implications of corporate financial reporting
  by Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva [Downloadable! (restricted)]
• 75-99 Acquirers' abnormal returns and the non-Big 4 auditor clientele effect
  by Louis, Henock [Downloadable! (restricted)]
• 101-128 Performance pricing in bank debt contracts
  by Asquith, Paul & Beatty, Anne & Weber, Joseph [Downloadable! (restricted)]
• 129-152 The persistence of relative performance in stock recommendations of sell-side financial analysts
  by Li, Xi [Downloadable! (restricted)]
• 153-187 Profit sharing and monitoring in partnerships
  by Huddart, Steven & Liang, Pierre Jinghong [Downloadable! (restricted)]
• 189-210 Offering stock options to gauge managerial talent
  by Arya, Anil & Mittendorf, Brian [Downloadable! (restricted)]
• 211-229 The credibility of self-regulation: Evidence from the accounting profession's peer review program
  by Hilary, Gilles & Lennox, Clive [Downloadable! (restricted)]
• 231-246 Using disclosure to influence herd behavior and alter competition
  by Arya, Anil & Mittendorf, Brian [Downloadable! (restricted)]

• 383-409 Selective disclosures in the presence of uncertainty about information endowment
  by Pae, Suil [Downloadable! (restricted)]
• 411-436 Operating performance following open market share repurchase announcements
  by Lie, Erik [Downloadable! (restricted)]
• 437-485 Accrual reliability, earnings persistence and stock prices
  by Richardson, Scott A. & Sloan, Richard G. & Soliman, Mark T. & Tuna, Irem [Downloadable! (restricted)]
• 487-507 Does disclosure deter or trigger litigation?
  by Field, Laura & Lowry, Michelle & Shu, Susan [Downloadable! (restricted)]
• 509-533 To blame or not to blame: Analysts' reactions to external explanations for poor financial performance
  by Barton, Jan & Mercer, Molly [Downloadable! (restricted)]
• 535-561 Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1
  by Zhang, Yuan [Downloadable! (restricted)]

• 201-231 Audit quality and executive officers' affiliations with CPA firms
  by Lennox, Clive [Downloadable! (restricted)]
• 233-264 Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
  by Bushee, Brian J. & Leuz, Christian [Downloadable! (restricted)]
• 265-294 A contracting perspective on earnings quality
  by Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin [Downloadable! (restricted)]
• 295-327 The market pricing of accruals quality
  by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine [Downloadable! (restricted)]
• 329-360 Earnings and dividend informativeness when cash flow rights are separated from voting rights
  by Francis, Jennifer & Schipper, Katherine & Vincent, Linda [Downloadable! (restricted)]
• 361-380 Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
  by Louis, Henock & Robinson, Dahlia [Downloadable! (restricted)]

• 3-24 Investor learning about analyst predictive ability
  by Chen, Qi & Francis, Jennifer & Jiang, Wei [Downloadable! (restricted)]
• 25-53 Do institutional investors exploit the post-earnings announcement drift?
  by Ke, Bin & Ramalingegowda, Santhosh [Downloadable! (restricted)]
• 55-81 Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations?
  by Piotroski, Joseph D. & Roulstone, Darren T. [Downloadable! (restricted)]
• 83-128 Earnings quality in UK private firms: comparative loss recognition timeliness
  by Ball, Ray & Shivakumar, Lakshmanan [Downloadable! (restricted)]
• 129-161 Implications of survival and data trimming for tests of market efficiency
  by Kothari, S. P. & Sabino, Jowell S. & Zach, Tzachi [Downloadable! (restricted)]
• 163-197 Performance matched discretionary accrual measures
  by Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E. [Downloadable! (restricted)]

• 3-50 Testing behavioral finance theories using trends and consistency in financial performance
  by Chan, Wesley S. & Frankel, Richard & Kothari, S.P. [Downloadable! (restricted)]
• 51-64 Discussion of: "Testing behavioral finance theories using trends and sequences in financial performance," (by Wesley Chan, Richard Frankel, and S.P. Kothari)
  by Daniel, Kent [Downloadable! (restricted)]
• 65-116 Investor protection under unregulated financial reporting
  by Barton, Jan & Waymire, Gregory [Downloadable! (restricted)]
• 117-128 Discussion of: "Investor protection under unregulated financial reporting" (by Jan Barton and Gregory Waymire)
  by Leftwich, Richard [Downloadable! (restricted)]
• 129-170 Analysts' treatment of nonrecurring items in street earnings
  by Gu, Zhaoyang & Chen, Ting [Downloadable! (restricted)]
• 171-203 Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
  by Basu, Sudipta & Markov, Stanimir [Downloadable! (restricted)]
• 205-222 Discussion of analysts' treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
  by Lambert, Richard A. [Downloadable! (restricted)]
• 223-250 Disclosure bias
  by Fischer, Paul E. & Verrecchia, Robert E. [Downloadable! (restricted)]
• 251-262 Benefits of a slanted view: a discussion of 'disclosure bias'
  by Arya, Anil & Mittendorf, Brian [Downloadable! (restricted)]
• 263-296 In denial? Stock market underreaction to going-concern audit report disclosures
  by Taffler, Richard J. & Lu, Jeffrey & Kausar, Asad [Downloadable! (restricted)]
• 297-331 Do investors overvalue firms with bloated balance sheets?
  by Hirshleifer, David & Kewei Hou & Teoh, Siew Hong & Yinglei Zhang [Downloadable! (restricted)]
• 333-348 What do we learn from two new accounting-based stock market anomalies?
  by Basu, Sudipta [Downloadable! (restricted)]

• 293-314 The effectiveness of Regulation FD
  by Gintschel, Andreas & Markov, Stanimir [Downloadable! (restricted)]
• 315-342 Board characteristics, accounting report integrity, and the cost of debt
  by Anderson, Ronald C. & Mansi, Sattar A. & Reeb, David M. [Downloadable! (restricted)]
• 343-366 Conference calls and information asymmetry
  by Brown, Stephen & Hillegeist, Stephen A. & Lo, Kin [Downloadable! (restricted)]
• 367-391 Regulatory monitoring as a substitute for debt covenants
  by Black, Ervin L. & Carnes, Thomas A. & Mosebach, Michael & Moyer, Susan E. [Downloadable! (restricted)]
• 393-416 Do insurers manipulate loss reserves to mask solvency problems?
  by Gaver, Jennifer J. & Paterson, Jeffrey S. [Downloadable! (restricted)]

• 139-165 An empirical analysis of auditor reporting and its association with abnormal accruals
  by Butler, Marty & Leone, Andrew J. & Willenborg, Michael [Downloadable! (restricted)]
• 167-201 Financial accounting information, organizational complexity and corporate governance systems
  by Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie [Downloadable! (restricted)]
• 203-228 Taxes, keiretsu affiliation, and income shifting
  by Gramlich, J.D.Jeffrey D. & Limpaphayom, Piman & Ghon Rhee, S. [Downloadable! (restricted)]
• 229-259 Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders
  by Frankel, Richard & Li, Xu [Downloadable! (restricted)]
• 261-289 Voluntary disclosure of precision information
  by Hughes, J.S.John S. & Pae, Suil [Downloadable! (restricted)]

• 3-38 Management turnover across the corporate hierarchy
  by Fee, C. Edward & Hadlock, Charles J. [Downloadable! (restricted)]
• 39-57 Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactions
  by Weber, Joseph P. [Downloadable! (restricted)]
• 59-89 Determinants of market reactions to restatement announcements
  by Palmrose, Zoe-Vonna & Richardson, Vernon J. & Scholz, Susan [Downloadable! (restricted)]
• 91-112 The effect of stock option repricing on employee turnover
  by Carter, Mary Ellen & Lynch, Luann J. [Downloadable! (restricted)]
• 113-136 Auditor choice and the cost of debt capital for newly public firms
  by Pittman, Jeffrey A. & Fortin, Steve [Downloadable! (restricted)]

• 3-43 Are executive stock options associated with future earnings?
  by Hanlon, Michelle & Rajgopal, Shivaram & Shevlin, Terry [Downloadable! (restricted)]
• 45-49 Discussion of "employee stock options, EPS dilution, and stock repurchases"
  by Larcker, David F. [Downloadable! (restricted)]
• 51-90 Employee stock options, EPS dilution, and stock repurchases
  by Bens, Daniel A. & Nagar, Venky & Skinner, Douglas J. & Wong, M. H. Franco [Downloadable! (restricted)]
• 91-103 Discussion of "are executive stock options associated with future earnings?"
  by Larcker, David F. [Downloadable! (restricted)]
• 105-146 Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts
  by Abarbanell, Jeffery & Lehavy, Reuven [Downloadable! (restricted)]
• 147-164 A note on analysts' earnings forecast errors distribution
  by Cohen, Daniel A. & Lys, Thomas Z. [Downloadable! (restricted)]
• 165-196 Impact of firm performance expectations on CEO turnover and replacement decisions
  by Farrell, Kathleen A. & Whidbee, David A. [Downloadable! (restricted)]
• 197-226 CEO turnover and properties of accounting information
  by Engel, Ellen & Hayes, Rachel M. & Wang, Xue [Downloadable! (restricted)]
• 227-233 Empirical research on CEO turnover and firm-performance: a discussion
  by Brickley, James A. [Downloadable! (restricted)]
• 235-270 Incentives versus standards: properties of accounting income in four East Asian countries
  by Ball, Ray & Robin, Ashok & Wu, Joanna Shuang [Downloadable! (restricted)]
• 271-283 Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting
  by Holthausen, Robert W. [Downloadable! (restricted)]
• 285-319 Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings
  by Bhattacharya, Nilabhra & Black, Ervin L. & Christensen, Theodore E. & Larson, Chad R. [Downloadable! (restricted)]
• 321-335 A discussion of 'Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings'
  by Bradshaw, Mark T. [Downloadable! (restricted)]
• 337-386 Limited attention, information disclosure, and financial reporting
  by Hirshleifer, David & Teoh, Siew Hong [Downloadable! (restricted)]
• 387-400 Discussion of 'limited attention, information disclosure, and financial reporting'
  by Lambert, R. A. [Downloadable! (restricted)]

• 285-314 Economic consequences of regulated changes in disclosure: the case of executive compensation
  by Lo, Kin [Downloadable! (restricted)]
• 315-346 What insiders know about future earnings and how they use it: Evidence from insider trades
  by Ke, Bin & Huddart, Steven & Petroni, Kathy [Downloadable! (restricted)]
• 347-376 Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
  by Beaver, William H. & McNichols, Maureen F. & Nelson, Karen K. [Downloadable! (restricted)]
• 377-404 Public versus private governance: a study of incentives and operational performance
  by Eldenburg, Leslie & Krishnan, Ranjani [Downloadable! (restricted)]
• 405-422 Anticipatory income smoothing: a re-examination
  by Elgers, Pieter T. & Pfeiffer, Ray Jr & Porter, Susan L. [Downloadable! (restricted)]
• 423-436 Dynamic incentives and responsibility accounting: a comment
  by Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin [Downloadable! (restricted)]
• 437-441 Reply to: dynamic incentives and responsibility accounting: a comment
  by Indjejikian, Raffi & Nanda, Dhananjay [Downloadable! (restricted)]

• 119-153 Dividend taxes and firm valuation:: a re-examination
  by Hanlon, Michelle & Myers, James N. & Shevlin, Terry [Downloadable! (restricted)]
• 155-178 Is a dividend tax penalty incorporated into the return on a firm's common stock?
  by Dhaliwal, Dan & Zhen Li, Oliver & Trezevant, Robert [Downloadable! (restricted)]
• 179-200 Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis
  by Dhaliwal, Dan & Erickson, Merle & Frank, Mary Margaret & Banyi, Monica [Downloadable! (restricted)]
• 201-226 An evaluation of alternative measures of corporate tax rates
  by Plesko, George A. [Downloadable! (restricted)]

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This page was last updated on 2009-7-3.