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Elsevier Journal of Accounting and Economics Contact information of
Elsevier: http://www.elsevier.com/locate/jae
Download restrictions: Full text for ScienceDirect subscribers only Editor: J. L. Zimmerman Editor: S. P. Kothari Editor: T. Z. Lys Editor:
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More pages of listings: 0 |1 |2 |3
2003, Volume 35, Issue 3
2003, Volume 35, Issue 2 119-153 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)]
227-254 On the trade-off between the future benefits and riskiness of R&D: a bondholders' perspective by Shi, Charles [Downloadable! (restricted)]
255-281 The public accounting industry production function by Banker, Rajiv D. & Chang, Hsihui & Cunningham, Reba [Downloadable! (restricted)]
2003, Volume 35, Issue 1 5-29 Earnings skewness and analyst forecast bias by Gu, Zhaoyang & Wu, Joanna Shuang [Downloadable! (restricted)]
31-50 Rounding-up in reported EPS, behavioral thresholds, and earnings management by Das, Somnath & Zhang, Huai [Downloadable! (restricted)]
51-72 The consequences of the FASB's 1998 proposal on accounting for stock option repricing by Carter, Mary Ellen & Lynch, Luann J. [Downloadable! (restricted)]
73-100 An empirical analysis of analysts' cash flow forecasts by DeFond, Mark L. & Hung, Mingyi [Downloadable! (restricted)]
101-116 The effect of experience on security analyst underreaction by Mikhail, Michael B. & Walther, Beverly R. & Willis, Richard H. [Downloadable! (restricted)]
2003, Volume 34, Issue 1-3 3-31 Information distribution within firms: evidence from stock option exercises by Huddart, Steven & Lang, Mark [Downloadable! (restricted)]
33-41 Discussion of "Information distribution within firms: evidence from stock option exercises" by Kasznik, Ron [Downloadable! (restricted)]
43-67 Market valuations in the New Economy: an investigation of what has changed by Core, John E. & Guay, Wayne R. & Buskirk, Andrew Van [Downloadable! (restricted)]
69-87 Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence by Kothari, S. P. & Shanken, Jay [Downloadable! (restricted)]
89-127 The structure and performance consequences of equity grants to employees of new economy firms by Ittner, Christopher D. & Lambert, Richard A. & Larcker, David F. [Downloadable! (restricted)]
129-147 Stock-based pay in new economy firms by Murphy, Kevin J. [Downloadable! (restricted)]
149-180 Open versus closed conference calls: the determinants and effects of broadening access to disclosure by Bushee, Brian J. & Matsumoto, Dawn A. & Miller, Gregory S. [Downloadable! (restricted)]
181-187 Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure" by Skinner, Douglas J. [Downloadable! (restricted)]
189-236 Internet downturn: finding valuation factors in Spring 2000 by Keating, Elizabeth K. & Lys, Thomas Z. & Magee, Robert P. [Downloadable! (restricted)]
237-247 Discussion of "The Internet downturn: Finding valuation factors in Spring 2000" by Lewellen, Jonathan [Downloadable! (restricted)]
283-309 Discretionary disclosure and stock-based incentives by Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter [Downloadable! (restricted)]
311-318 Discussion of "Compensation policy and discretionary disclosure" by Barth, Mary E. [Downloadable! (restricted)]
2002, Volume 33, Issue 3 277-277 Editorial data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
279-311 Discretionary disclosure, efficiency, and signal informativeness by Pae, Suil [Downloadable! (restricted)]
343-373 Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation by Espahbodi, Hassan & Espahbodi, Pouran & Rezaee, Zabihollah & Tehranian, Hassan [Downloadable! (restricted)]
375-400 Audit committee, board of director characteristics, and earnings management by Klein, April [Downloadable! (restricted)]
401-425 Corporate ownership structure and the informativeness of accounting earnings in East Asia by Fan, Joseph P. H. & Wong, T. J. [Downloadable! (restricted)]
2002, Volume 33, Issue 2 143-143 Editorial data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
145-171 Empirical evidence on the relation between stock option compensation and risk taking by Rajgopal, Shivaram & Shevlin, Terry [Downloadable! (restricted)]
173-204 The rewards to meeting or beating earnings expectations by Bartov, Eli & Givoly, Dan & Hayn, Carla [Downloadable! (restricted)]
205-227 The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations by Beatty, Anne & Ramesh, K. & Weber, Joseph [Downloadable! (restricted)]
253-275 Auditor independence and fee dependence by Craswell, Allen & Stokes, Donald J. & Laughton, Janet [Downloadable! (restricted)]
2002, Volume 33, Issue 1 1-1 Editorial data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
3-42 Stock options for undiversified executives by Hall, Brian J. & Murphy, Kevin J. [Downloadable! (restricted)]
43-67 Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices by Leone, Andrew J. & Rock, Steve [Downloadable! (restricted)]
69-90 Informational costs and benefits of creating separately identifiable operating segments by Gigler, Frank & Hemmer, Thomas [Downloadable! (restricted)]
91-115 Litigation risk and audit fees: evidence from UK firms cross-listed on US markets by Seetharaman, Ananth & Gul, Ferdinand A. & Lynn, Stephen G. [Downloadable! (restricted)]
117-139 Corporate multistate tax planning: benefits of multiple jurisdictions by Gupta, Sanjay & Mills, Lillian F. [Downloadable! (restricted)]
141-141 Erratum to "Use of R2 in accounting research: measuring changes in value relevance over the last four decades": [Journal of Accounting and Economics 28 (1999) 83-115] by Brown, Stephen & Lo, Kin & Lys, Thomas [Downloadable! (restricted)]
2001, Volume 32, Issue 1-3 1-1 Editorial Data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
3-87 Contracting theory and accounting by Lambert, Richard A. [Downloadable! (restricted)]
89-96 Discussion of "Contracting theory and accounting" by Magee, Robert P. [Downloadable! (restricted)]
97-180 Essays on disclosure by Verrecchia, Robert E. [Downloadable! (restricted)]
181-235 An evaluation of "essays on disclosure" and the disclosure literature in accounting by Dye, Ronald A. [Downloadable! (restricted)]
237-333 Financial accounting information and corporate governance by Bushman, Robert M. & Smith, Abbie J. [Downloadable! (restricted)]
335-347 Financial accounting and corporate governance: a discussion by Sloan, Richard G. [Downloadable! (restricted)]
349-410 Assessing empirical research in managerial accounting: a value-based management perspective by Ittner, Christopher D. & Larcker, David F. [Downloadable! (restricted)]
411-427 Conjectures regarding empirical managerial accounting research by Zimmerman, Jerold L. [Downloadable! (restricted)]
2001, Volume 31, Issue 1-3 1-1 Editorial data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
3-75 The relevance of the value-relevance literature for financial accounting standard setting by Holthausen, Robert W. & Watts, Ross L. [Downloadable! (restricted)]
77-104 The relevance of the value relevance literature for financial accounting standard setting: another view by Barth, Mary E. & Beaver, William H. & Landsman, Wayne R. [Downloadable! (restricted)]
105-231 Capital markets research in accounting by Kothari, S. P. [Downloadable! (restricted)]
233-253 Market efficiency and accounting research: a discussion of 'capital market research in accounting' by S.P. Kothari by Lee, Charles M. C. [Downloadable! (restricted)]
255-307 Empirical research on accounting choice by Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda [Downloadable! (restricted)]
309-319 Discussion of empirical research on accounting choice by Francis, Jennifer [Downloadable! (restricted)]
321-387 Empirical tax research in accounting by Shackelford, Douglas A. & Shevlin, Terry [Downloadable! (restricted)]
389-403 Empirical tax research in accounting: A discussion by Maydew, Edward L. [Downloadable! (restricted)]
405-440 Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature by Healy, Paul M. & Palepu, Krishna G. [Downloadable! (restricted)]
441-456 A review of the empirical disclosure literature: discussion by Core, John E. [Downloadable! (restricted)]
2000, Volume 30, Issue 3 243-243 Editorial data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
245-278 Performance standards in incentive contracts by Murphy, Kevin J. [Downloadable! (restricted)]
279-313 Going-concern initial public offerings by Willenborg, Michael & McKeown, J.C.James C. [Downloadable! (restricted)]
315-350 An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan by Banker, Rajiv D. & Lee, S.-Y.Seok-Young & Potter, Gordon & Srinivasan, Dhinu [Downloadable! (restricted)]
351-373 Analyst following and count-data econometrics by Rock, Steve & Sedo, Stanley & Willenborg, Michael [Downloadable! (restricted)]
375-400 Does size matter? The influence of large clients on office-level auditor reporting decisions by Reynolds, J. Kenneth & Francis, Jere R. [Downloadable! (restricted)]
401-420 Accounting standards and value relevance of financial statements: An international analysis by Hung, Mingyi [Downloadable! (restricted)]
421-452 Discretionary-accruals models and audit qualifications by Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L. [Downloadable! (restricted)]
2000, Volume 30, Issue 2 123-123 Editorial data by Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
125-158 The reliability of investment property fair value estimates by Richard Dietrich, J. & Harris, Mary S. & MullerIII, Karl A. [Downloadable! (restricted)]
159-186 The effects of regulatory and contracting costs on banks' choice of accounting method for other postretirement employee benefits by Ramesh, K. & Revsine, Lawrence [Downloadable! (restricted)]
187-208 The use of accounting flexibility to reduce labor renegotiation costs and manage earnings by D'Souza, Julia & Jacob, John & Ramesh, K. [Downloadable! (restricted)]
209-226 Do analysts generate trade for their firms? Evidence from the Toronto stock exchange by Irvine, P. J. A. [Downloadable! (restricted)]
227-240 Applying reverse regression techniques in earnings-return analyses by Cready, William M. & Hurtt, David N. & Seida, Jim A. [Downloadable! (restricted)]
241-241 Corrigendum to "The effect of international institutional factors on properties of accounting earnings"; [Journal of Accounting and Economics 29 (2000) 1-51] by Ball, Ray & Kothari, S. P. & Robin, Ashok [Downloadable! (restricted)]
2000, Volume 30, Issue 1 2000, Volume 29, Issue 3 261-286 Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? by Aboody, David & Kasznik, Ron & Williams, Michael [Downloadable! (restricted)]
287-320 The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? by Givoly, Dan & Hayn, Carla [Downloadable! (restricted)]
321-337 Do companies successfully engage in opinion-shopping? Evidence from the UK by Lennox, Clive [Downloadable! (restricted)]
339-371 Do firms mislead investors by overstating earnings before seasoned equity offerings? by Shivakumar, Lakshmanan [Downloadable! (restricted)]
iii-iii Editorial data by Kothari, S. P. & Watts, Ross L. & Zimmerman, Jerold L. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
2000, Volume 29, Issue 2 151-172 Accounting for the impairment of long-lived assets: Evidence from the petroleum industry by Alciatore, Mimi & Easton, Peter & Spear, Nasser [Downloadable! (restricted)]
173-205 Auditor resignations: clientele effects and legal liability by Zhan Shu, Susan [Downloadable! (restricted)]
207-230 Nuclear decommissioning costs: The impact of recoverability risk on valuation by D'Souza, Julia & Jacob, John & Soderstrom, Naomi S. [Downloadable! (restricted)]
231-260 Market valuation and deregulation of electric utilities by Blacconiere, Walter G. & Johnson, Marilyn F. & Johnson, Mark S. [Downloadable! (restricted)]
iii-iii Editorial data by Kothari, S. P. & Watts, Ross L. & Zimmerman, Jerold L. & Lys, Thomas Z. & Skinner, Douglas J. [Downloadable! (restricted)]
2000, Volume 29, Issue 1 1-51 The effect of international institutional factors on properties of accounting earnings by Ball, Ray & Kothari, S. P. & Robin, Ashok [Downloadable! (restricted)]
53-72 The association between financial accounting measures and real economic activity: a multinational study by Guenther, David A. & Young, Danqing [Downloadable! (restricted)]
73-100 CEO stock option awards and the timing of corporate voluntary disclosures by Aboody, David & Kasznik, Ron [Downloadable! (restricted)]
101-123 Earnings-based and accrual-based market anomalies: one effect or two? by Collins, Daniel W. & Hribar, Paul [Downloadable! (restricted)]
125-149 Conservative accounting and equity valuation by Zhang, Xiao-Jun [Downloadable! (restricted)]
vii-vii Editorial by Unknown [Downloadable! (restricted)]
1999, Volume 28, Issue 3 243-267 A test of the market's mispricing of domestic and foreign earnings by Thomas, Wayne B. [Downloadable! (restricted)]
269-305 The impact of improved auditor independence on audit market concentration in China by DeFond, Mark L. & Wong, T. J. & Li, Shuhua [Downloadable! (restricted)]
307-327 Introducing convexity into optimal compensation contracts by Hemmer, Thomas & Kim, Oliver & Verrecchia, Robert E. [Downloadable! (restricted)]
359-389 Depreciation-policy changes: tax, earnings management, and investment opportunity incentives by Keating, A. Scott & L. Zimmerman, Jerold [Downloadable! (restricted)]
391-423 Voluntry earnings disclosures in Uniform franchise offering circulars by Price, Renee [Downloadable! (restricted)]
1999, Volume 28, Issue 2 83-115 Use of R2 in accounting research: measuring changes in value relevance over the last four decades by Brown, Stephen & Lo, Kin & Lys, Thomas [Downloadable! (restricted)]
117-150 The impact of taxes on the choice of divestiture method by Maydew, Edward L. & Schipper, Katherine & Vincent, Linda [Downloadable! (restricted)]
151-184 The use of equity grants to manage optimal equity incentive levels by Core, John & Guay, Wayne [Downloadable! (restricted)]
185-209 Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies by Ke, Bin & Petroni, Kathy & Safieddine, Assem [Downloadable! (restricted)]
211-241 Share repurchases and intangible assets by Barth, Mary E. & Kasznik, Ron [Downloadable! (restricted)]
1999, Volume 28, Issue 1 1-25 Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects by Ahmed, Anwer S. & Takeda, Carolyn & Thomas, Shawn [Downloadable! (restricted)]
27-50 Whisper forecasts of quarterly earnings per share by Bagnoli, Mark & Beneish, Messod D. & Watts, Susan G. [Downloadable! (restricted)]
51-82 Expertise in forecasting performance of security analysts by Jacob, John & Lys, Thomas Z. & Neale, Margaret A. [Downloadable! (restricted)]
1999, Volume 27, Issue 3 1999, Volume 27, Issue 2 125-148 How much are differences in managerial ability worth? by Hayes, Rachel M. & Schaefer, Scott [Downloadable! (restricted)]
149-176 Earnings management by acquiring firms in stock for stock mergers by Erickson, Merle & Wang, Shiing-wu [Downloadable! (restricted)]
177-201 Dynamic incentives and responsibility accounting by Indjejikian, Raffi & Nanda, Dhananjay [Downloadable! (restricted)]
203-228 The 150-hour rule by Jevons Lee, Chi-Wen & Liu, Chiawen & Wang, Taychang [Downloadable! (restricted)]
229-259 An empirical examination of the relation between debt contracts and management incentives by Begley, Joy & Feltham, Gerald A. [Downloadable! (restricted)]
1999, Volume 27, Issue 1 1999, Volume 26, Issue 1-3 1-34 An empirical assessment of the residual income valuation model1 by Dechow, Patricia M. & Hutton, Amy P. & Sloan, Richard G. [Downloadable! (restricted)]
35-42 Comments on 'An empirical assessment of the residual income valuation model' by Beaver, William H. [Downloadable! (restricted)]
43-67 Is comprehensive income superior to net income as a measure of firm performance?1 by Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert [Downloadable! (restricted)]
105-111 How well does net income measure firm performance? A discussion of two studies1 by Skinner, Douglas J. [Downloadable! (restricted)]
113-142 Earnings-based bonus plans and earnings management by business-unit managers1 by Guidry, Flora & J. Leone, Andrew & Rock, Steve [Downloadable! (restricted)]
143-147 Discussion of earnings-based bonus plans and earnings management by business unit managers by Healy, Paul M. [Downloadable! (restricted)]
149-178 Revaluations of fixed assets and future firm performance: Evidence from the UK1 by Aboody, David & Barth, Mary E. & Kasznik, Ron [Downloadable! (restricted)]
179-191 An examination of the voluntary recognition of acquired brand names in the United Kingdom1 by Muller III, Karl A. [Downloadable! (restricted)]
193-200 Evaluating the reliability of current value estimates1 by Sloan, Richard G. [Downloadable! (restricted)]
201-235 International accounting harmonization and global equity markets1 by Barth, Mary E. & Clinch, Greg & Shibano, Toshi [Downloadable! (restricted)]
237-269 Disclosure requirements and stock exchange listing choice in an international context by Huddart, Steven & Hughes, John S. & Brunnermeier, Markus [Downloadable! (restricted)]
271-283 Disclosure and the cost of capital: A discussion by Verrecchia, Robert E. [Downloadable! (restricted)]
285-312 The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1 by Harris, Mary S. & Muller III, Karl A. [Downloadable! (restricted)]
313-318 Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion1 by Venkatachalam, Mohan [Downloadable! (restricted)]
319-351 The impact of derivatives on firm risk: An empirical examination of new derivative users1 by Guay, Wayne R. [Downloadable! (restricted)]
353-357 Assessing the use of derivatives as part of a risk-management strategy by Beatty, Anne [Downloadable! (restricted)]
1998, Volume 25, Issue 3 217-233 Commemorating the 25th Volume of the Journal of Accounting and Economics by Watts, Ross L. [Downloadable! (restricted)]
235-253 Concentration without differentiation: A new look at the determinants of audit market concentration by Doogar, Rajib & Easley, Robert F. [Downloadable! (restricted)]
255-282 Using delegation and control systems to mitigate the trade-off between the performance-evaluation and belief-revision uses of accounting signals by Narayanan, V. G. & Davila, Antonio [Downloadable! (restricted)]
283-319 Accounting valuation, market expectation, and cross-sectional stock returns by Frankel, Richard & Lee, Charles M. C. [Downloadable! (restricted)]
321-347 Performance measurement systems, incentives, and the optimal allocation of responsibilities by Hemmer, Thomas [Downloadable! (restricted)]
349-384 A model of negotiated transfer pricing by Vaysman, Igor [Downloadable! (restricted)]
385-406 State and provincial corporate tax planning: income shifting and sales apportionment factor management by Klassen, Kenneth J. & Shackelford, Douglas A. [Downloadable! (restricted)]
1998, Volume 25, Issue 2 133-168 The relation between earnings and cash flows by Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross [Downloadable! (restricted)]
169-193 Accounting earnings and executive compensation:: The role of earnings persistence by Baber, William R. & Kang, Sok-Hyon & Kumar, Krishna R. [Downloadable! (restricted)]
195-214 Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? by Lipe, Robert C. & Bryant, Lisa & Widener, Sally K. [Downloadable! (restricted)]
1998, Volume 25, Issue 1 1-34 Relative valuation roles of equity book value and net income as a function of financial health by Barth, Mary E. & Beaver, William H. & Landsman, Wayne R. [Downloadable! (restricted)]
35-67 Auditor changes and discretionary accruals by DeFond, Mark L. & Subramanyam, K. R. [Downloadable! (restricted)]
69-99 The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs by Kim, Myung-Sun & Kross, William [Downloadable! (restricted)]
101-127 Underwriting relationships, analysts' earnings forecasts and investment recommendations by Lin, Hsiou-wei & McNichols, Maureen F. [Downloadable! (restricted)]
1997, Volume 24, Issue 3 243-273 Determinants of divisional performance evaluation practices by Scott Keating, A. [Downloadable! (restricted)]
275-300 Adopting residual income-based compensation plans: Do you get what you pay for? by Wallace, James S. [Downloadable! (restricted)]
301-336 Does EVA(R) beat earnings? Evidence on associations with stock returns and firm values by Biddle, Gary C. & Bowen, Robert M. & Wallace, James S. [Downloadable! (restricted)]
337-361 The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations by Collins, Julie H. & Geisler, Greg G. & Shackelford, Douglas A. [Downloadable! (restricted)]
363-394 Management communications with securities analysts by Francis, Jennifer & Douglas Hanna, J. & Philbrick, Donna R. [Downloadable! (restricted)]
1997, Volume 24, Issue 2 127-127 by ., . [Downloadable! (restricted)]
151-173 Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates by Collins, Julie H. & Shackelford, Douglas A. [Downloadable! (restricted)]
175-203 The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51 by Hand, John R. M. & Skantz, Terrance R. [Downloadable! (restricted)]
205-218 Market assessment of industry and firm earnings information by Ayers, Benjamin & Freeman, Robert N. [Downloadable! (restricted)]
219-237 A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing by Gul, Ferdinand A. & L. Tsui, Judy S. [Downloadable! (restricted)]
1997, Volume 24, Issue 1 1-1 Editorial data by Ball, Ray & Watts, Ross L. & Zimmerman, ]Jerold L. & Kothari, S. P. & Holthausen, Robert W. [Downloadable! (restricted)]
3-37 The conservatism principle and the asymmetric timeliness of earnings by Basu, Sudipta [Downloadable! (restricted)]
39-67 Changes in the value-relevance of earnings and book values over the past forty years by Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S. [Downloadable! (restricted)]
69-97 The valuation of the foreign income of US multinational firms: a growth opportunities perspective by Bodnar, Gordon M. & Weintrop, Joseph [Downloadable! (restricted)]
99-126 Earnings management to avoid earnings decreases and losses by Burgstahler, David & Dichev, Ilia [Downloadable! (restricted)]
1997, Volume 23, Issue 3 223-223 Editorial data by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Holthausen, Robert W. [Downloadable! (restricted)]
225-248 Financial reporting, tax costs, and book-tax conformity by Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E. [Downloadable! (restricted)]
249-282 Earnings disclosures and stockholder lawsuits by Skinner, Douglas J. [Downloadable! (restricted)]
283-308 Stock price effects of the allowance of LIFO for tax purposes by Pincus, Morton [Downloadable! (restricted)]
309-337 Political cost incentives for earnings management in the cable television industry by Key, Kimberly Galligan [Downloadable! (restricted)]
1997, Volume 23, Issue 2 113-113 Editorial data by Kothari, S. P. & Holthausen, Robert W. & Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. [Downloadable! (restricted)]
115-139 Smoothing income in anticipation of future earnings by DeFond, Mark L. & Park, Chul W. [Downloadable! (restricted)]
141-161 Estimation of benchmark performance standards: An application to public school expenditures by Dopuch, Nicholas & Gupta, Mahendra [Downloadable! (restricted)]
163-187 Disclosure policy choices of UK firms receiving modified audit reports by Frost, Carol A. [Downloadable! (restricted)]
189-221 An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes by Dopuch, Nicholas & Ingberman, Daniel E. & King, Ronald R. [Downloadable! (restricted)]
1997, Volume 23, Issue 1 1-1 Editorial data by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. [Downloadable! (restricted)]
3-6 Five year report on the Journal of Accounting and Economics by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. [Downloadable! (restricted)]
7-30 Teams, repeated tasks, and implicit incentives by Arya, Anil & Fellingham, John & Glover, Jonathan [Downloadable! (restricted)]
31-51 Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes by Eldenburg, Leslie & Kallapur, Sanjay [Downloadable! (restricted)]
83-112 An empirical study of tax audits in China on international transfer pricing by Chan, K. Hung & Chow, Lynne [Downloadable! (restricted)]
1996, Volume 22, Issue 1-3 1-1 Editorial data by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. [Downloadable! (restricted)]
3-30 Value-relevance of nonfinancial information: The wireless communications industry by Amir, Eli & Lev, Baruch [Downloadable! (restricted)]
31-42 The value-relevance of nonfinancial information: A discussion by Shevlin, Terry [Downloadable! (restricted)]
43-77 An empirical analysis of the economic implications of fair value accounting for investment securities by Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph [Downloadable! (restricted)]
79-117 Fair value disclosures by bank holding companies by Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu [Downloadable! (restricted)]
119-154 An investigation of capital market reactions to pronouncements on fair value accounting by Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan [Downloadable! (restricted)]
155-175 Abandoning the transactions-based accounting model: Weighing the evidence by Lys, Thomas [Downloadable! (restricted)]
177-206 Discretionary behavior with respect to allowances for loan losses and the behavior of security prices by Beaver, William H. & Engel, Ellen E. [Downloadable! (restricted)]
207-240 Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry by Adiel, Ron [Downloadable! (restricted)]
241-247 Earnings, regulatory capital, and tax management: Comments by Shackelford, Douglas A. [Downloadable! (restricted)]
249-281 The pricing of discretionary accruals by Subramanyam, K. R. [Downloadable! (restricted)]
283-312 Dividend-based earnings management: Empirical evidence from Finland by Kasanen, Eero & Kinnunen, Juha & Niskanen, Jyrki [Downloadable! (restricted)]
313-325 What motivates managers' choice of discretionary accruals? by Bernard, Victor L. & Skinner, Douglas J. [Downloadable! (restricted)]
327-355 Value-relevance of banks' derivatives disclosures by Venkatachalam, Mohan [Downloadable! (restricted)]
357-391 Market valuation of employee stock options by Aboody, David [Downloadable! (restricted)]
393-405 Are disclosures about bank derivatives and employee stock options 'value-relevant'? by Skinner, Douglas J. [Downloadable! (restricted)]
1996, Volume 21, Issue 3 277-277 Editorial data by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. [Downloadable! (restricted)]
279-295 Estimating earnings response coefficients: Pooled versus firm-specific models by Teets, Walter R. & Wasley, Charles E. [Downloadable! (restricted)]
297-318 Investment opportunities and the structure of executive compensation by Baber, William R. & Janakiraman, Surya N. & Kang, Sok-Hyon [Downloadable! (restricted)]
319-337 How naive is the stock market's use of earnings information? by Ball, Ray & Bartov, Eli [Downloadable! (restricted)]
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