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Content
2026, Volume 81, Issue 2
- S0165410125000679 Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents
by Aobdia, Daniel & Yoon, Aaron
- S0165410125000680 Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders
by Ferguson, Duke & Krupa, Trent J. & Laux, Rick C.
- S0165410125000692 Supply chain shocks and firm productivity: The role of reporting quality
by Berger, Philip G. & Tomy, Rimmy E.
- S0165410125000709 Critical audit matters and internal control quality: The disciplining role of CAM reporting
by Dee, Carol Callaway & Luo, Bing & Wang, Elaine & Zhang, Jing
- S0165410125000710 News management, moral hazard, and the properties of earnings, prices, and compensation
by Bonham, Jonathan
- S0165410125000746 Paying your fair share: Perceived fairness and tax compliance
by Nathan, Brad & Perez-Truglia, Ricardo & Zentner, Alejandro
- S0165410125000758 Does taxpayer assistance encourage entrepreneurship?
by Armstrong, Daphne M. & Glaeser, Stephen
- S0165410125000850 Carbon accounting quality: Measurement and the role of assurance
by Gipper, Brandon & Sequeira, Fiona & Shi, Shawn X.
- S0165410126000017 On the economics of accounting and contracting in firms
by Ball, Ray
- S0165410126000182 Editorial data
by Blankespoor, Elizabeth & deHaan, Ed & Guay, Wayne & Lang, Mark & Shroff, Nemit & Wu, Joanna
2026, Volume 81, Issue 1
- S0165410125000382 With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure
by Libgober, Jonathan & Michaeli, Beatrice & Wiedman, Elyashiv
- S0165410125000394 Information sharing within institutional investor networks
by Loh, Wei Ting
- S0165410125000424 Unraveling the time-series dynamics between aggregate earnings and GDP
by Gallo, Lindsey A. & Jin, Hengda & Sridharan, Suhas A.
- S0165410125000473 How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases
by Leonelli, Sinja & Muhn, Maximilian & Rauter, Thomas & Sran, Gurpal S.
- S0165410125000539 Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization
by Dai, Jiyuan & Ormazabal, Gaizka & Penalva, Fernando & Raney, Robert
- S0165410125000564 Real effects of proposed scope 3 disclosures
by Carter, Mary Ellen & Lee, Lian Fen & Yu, Enshuai
- S0165410125000655 Mandatory disclosure of investors’ fossil fuel holdings
by Miller, Gregory S. & Stockbridge, Douglas R. & Williams, Christopher D.
- S0165410125000667 Innovation in firms: Experimentation and strategic communication
by Azinovic-Yang, Li & Baldenius, Tim
2025, Volume 80, Issue 2
- S0165410124000922 Reflections on the founding of The Journal of Accounting and Economics
by Zimmerman, Jerold L.
- S0165410125000370 Do major corporate customers deter supplier misconduct?
by Chen, Jie & Su, Xunhua & Tian, Xuan & Xu, Bin & Zuo, Luo
- S0165410125000400 Trading of emission allowances and reporting incentives
by N'Gatta, Donald & Ormazabal, Gaizka & Raney, Robert
- S0165410125000412 Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis
by Binz, Oliver & Schipper, Katherine & Standridge, Kevin R.
- S0165410125000436 Discussion of “real effects of lagged guidance from prudential regulators on CECL”
by Ryan, Stephen G.
- S0165410125000448 Real effects of lagged guidance from prudential regulators on CECL
by Basu, Riddha & Roychowdhury, Sugata & Sinha, Kirti
- S0165410125000461 Accounting standards and antidumping investigations
by Sun, Stephen Teng & Wei, Shang-Jin & Xie, Jin
- S0165410125000485 Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms
by Wasserman, Melissa F.
- S0165410125000497 The innovation consequences of judicial efficiency
by Kim, Jinhwan & Shi, Terrence Tianshuo & Verdi, Rodrigo S.
- S0165410125000503 The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025)
by Rauter, Thomas
- S0165410125000515 Does antitrust enforcement against interlocking directorates impair corporate governance?
by Donelson, Dain C. & Hutzler, Christian M. & Rhodes, Adrienne
- S0165410125000527 What director experience matters: A discussion of Donelson, Hutzler and Rhodes (2025)
by Carter, Mary Ellen
- S0165410125000552 Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie
by Schipper, Katherine
- S0165410125000576 Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages
by Cheng, Qiang & Lin, Pengkai & Zhao, Yue
- S0165410125000722 Firms’ real and reporting response to taxation: A discussion
by Blouin, Jennifer
- S0165410125000734 Firms’ real and reporting responses to taxation: A review
by Lester, Rebecca & Olbert, Marcel
- S016541012500045X Cross-border investment, deterrence, and compliance effects of ownership transparency
by Amberger, Harald J. & Wilde, Jaron H. & Wu, Yuchen
2025, Volume 80, Issue 1
- S0165410124000867 The effect of limited tax loss carryforwards on corporate investment
by Hillmann, Lisa & Jacob, Martin
- S0165410124000934 Vocal delivery quality in earnings conference calls
by Baik, Bok & Kim, Alex G. & Kim, David S. & Yoon, Sangwon
- S0165410125000047 Signaling long-term information using short-term forecasts
by Heinle, Mirko S. & Kim, Chongho & Taylor, Daniel J. & Zhou, Frank S.
- S0165410125000059 Reporting regulation and corporate innovation
by Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven
- S0165410125000060 The asset pricing and real implications of relationship intensity disclosure
by Jiang, Xu & Mondria, Jordi & Yang, Liyan
- S0165410125000138 Partisan regulatory actions: Evidence from the SEC
by Pandey, Vivek & Shen, Xingyu & Wu, Joanna Shuang
- S0165410125000175 Current Expected Credit Losses and consumer loans
by Granja, João & Nagel, Fabian
- S0165410125000187 The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy
by Bertomeu, Jeremy & Lin, Yupeng & Liu, Yibin & Ni, Zhenghui
- S0165410125000199 Mandatory disclosures and opportunism: Evidence from repurchases
by Bratten, Brian & Huang, Meng & Jenkins, Nicole Thorne & Xie, Hong
- S0165410125000205 Tax enforcement and R&D credits
by Cowx, Mary
- S0165410125000308 Assessing the objective function of the SEC against financial misconduct: A structural approach
by Chen, Chuan & Jia, Yanrong & Martin, Xiumin & Silveira, Bernardo
- S0165410125000333 Muni Disclosure: All talk and no trade?
by Cuny, Christine & Li, Ken & Nakhmurina, Anya & Watts, Edward M.
- S0165410125000345 Equity-based compensation and the timing of share repurchases: the role of the corporate calendar
by Dittmann, Ingolf & Li, Amy Yazhu & Obernberger, Stefan & Zheng, Jiaqi (Jacky)
- S0165410125000357 Gone but not forgotten: Investor reaction to “excluded” recurring expenses
by Griffin, Laura & McInnis, John
- S0165410125000369 Does observability of ratings shopping improve ratings quality?
by Kallapur, Sanjay & Khizer, Abdul & Manchiraju, Hariom & Vijayaraghavan, Rajesh
2025, Volume 79, Issue 2
- S0165410124000673 Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India
by Tantri, Prasanna & Vishen, Nitin
- S0165410124000697 Preference dynamics and risk-taking incentives
by Cen, Xiao & Li, Nan & Tang, Chao & Wang, Juanting
- S0165410124000703 New accounting standards and the performance of quantitative investors
by Dyer, Travis & Guest, Nicholas & Yu, Elisha
- S0165410124000715 Client restatement announcement, audit office human capital investment, and audit quality improvements
by Aobdia, Daniel & Liu, Xuejiao & Na, Ke & Wu, Hong
- S0165410124000727 Creditor protection and government procurement contracting
by Liu, Xiao & Ma, Zhiming & Ruan, Lufei
- S0165410124000739 Contract contingencies and uncertainty: Evidence from product market contracts
by Hui, Kai Wai & Oh, Jun & She, Guoman & Yeung, P. Eric
- S0165410124000740 Global evidence on profit shifting within firms and across time
by Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven
- S0165410124000843 Board risk oversight and environmental and social performance
by Amiraslani, Hami & Deller, Carolyn & Ittner, Christopher D. & Keusch, Thomas
- S0165410124000855 Generalist managers and firm innovation worldwide: The role of innovation-specific institutions
by Wu, Yue Rio & Huang, Sterling & Tsang, Albert & Wang, Kun Tracy
- S0165410124000879 Sell-by-plan mandate and opportunistic insider selling: Evidence from China
by Ye, Pengfei & Zeng, Qingsheng & Zhang, Cheng
- S0165410124000880 Do personal income taxes affect corporate tax-motivated profit shifting?
by De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert
- S0165410124000892 Sell-side analysts’ assessment of ESG risk
by Park, Min & Yoon, Aaron & Zach, Tzachi
- S0165410124000909 The future performance implications of Non-GAAP firms’ investments
by Ahn, Minkwan & Christensen, Theodore E. & Johnson, Ryan G. & Lewis-Western, Melissa F.
- S0165410124000910 Tax havens and reputational costs
by DePaul, Adrienne & Murphy, Frank & Vernon, Mary E.
- S0165410124000946 The role of accounting information in an era of fake news
by Liu, Betty & Moss, Austin
- S0165410125000011 Comply-or-explain regulation and investor protection
by Bourveau, Thomas & Gao, Xingchao & Li, Rongchen & Zhou, Frank S.
- S0165410125000035 FOMC news and segmented markets
by Golez, Benjamin & Kelly, Peter & Matthies, Ben
- S016541012400065X The value of lending to bellwether firms by institutional investors
by Landsman, Wayne R. & Peña-Romera, F. Dimas & Zhao, Jianxin (Donny)
2025, Volume 79, Issue 1
- S0165410124000338 Measuring firm exposure to government agencies
by Armstrong, Daphne M. & Glaeser, Stephen & Hoopes, Jeffrey L.
- S0165410124000351 Fair value accounting standards and securities litigation
by Ashraf, Musaib & Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D.
- S0165410124000363 Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control
by Cheng, Qiang & Lin, An-Ping & Yang, Mengjie
- S0165410124000375 Do sell-side analysts react too pessimistically to bad news for minority-led firms? Evidence from target price valuations
by Rupar, Kathy & Wang, Sean & Yoon, Hayoung
- S0165410124000387 Executive compensation: The trend toward one-size-fits-all
by Cabezon, Felipe
- S0165410124000399 Complexity of CEO compensation packages
by Albuquerque, Ana & Carter, Mary Ellen & Guo, Zhe (Michael) & Lynch, Luann J.
- S0165410124000430 Transaction-level transparency and portfolio mimicking
by Hagenberg, Thomas C.
- S0165410124000442 Foreign bank branch participation and U.S. syndicated loan contract design
by Yang, Daniel G.
- S0165410124000454 Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?
by DeFond, Mark & Qi, Baolei & Si, Yi & Zhang, Jieying
- S0165410124000648 Early-life experience and CEOs’ reactions to COVID-19
by Ru, Hong & Yang, Endong & Zou, Kunru
- S016541012400034X Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes
by Garman, Amy D. & Kubick, Thomas R.
- S016541012400048X Signaling innovation: The nontax benefits of claiming R&D tax credits
by Hepfer, Bradford F. & Judd, Hannah W. & Rice, Sarah C.
2024, Volume 78, Issue 2
- S0165410124000405 Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)
by Mayew, William J.
- S0165410124000417 Does accounting information identify bubbles for Fama? Evidence from accruals
by Arif, Salman & Sul, Edward
- S0165410124000466 Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter
by Demerjian, Peter
- S0165410124000478 Accounting for bubbles: A discussion of Arif and Sul (2024)
by Ellahie, Atif
- S0165410124000491 Retail investors and ESG news
by Li, Qianqian & Watts, Edward M. & Zhu, Christina
- S0165410124000508 Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation
by Glaeser, Stephen & Lang, Mark
- S0165410124000600 Retail investors and ESG news: A discussion
by Sloan, Richard G.
- S0165410124000612 Corporate managers’ perspectives on forward-looking guidance: Survey evidence
by Call, Andrew C. & Hribar, Paul & Skinner, Douglas J. & Volant, David
- S0165410124000624 Financial statements not required
by Minnis, Michael & Sutherland, Andrew G. & Vetter, Felix W.
- S0165410124000636 Accounting and innovation: Paths forward for research
by Barth, Mary E. & Gee, Kurt H.
- S0165410124000661 The unicorn quest: Deriving empirical predictions from theory
by Beyer, Anne & Jeong, Junyoung
- S0165410124000685 In search of a unicorn: Dynamic agency with endogenous investment opportunities
by Feng, Felix Zhiyu & Luo, Robin Yifan & Michaeli, Beatrice
2024, Volume 78, Issue 1
- S0165410124000016 Litigation risk and strategic M&A valuations
by Imperatore, Claudia & Pündrich, Gabriel & Verdi, Rodrigo S. & Yost, Benjamin P.
- S0165410124000028 Rank-and-file accounting employee compensation and financial reporting quality
by Armstrong, Christopher S. & Kepler, John D. & Larcker, David F. & Shi, Shawn X.
- S0165410124000065 Mandatory financial information disclosure and credit ratings
by Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten
- S0165410124000156 Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation
by Tseng, Kevin & Zhong, Rong (Irene)
- S0165410124000168 Institutional trading, news, and accounting anomalies
by Wang, Feifei & Yan, Xuemin Sterling & Zheng, Lingling
- S0165410124000181 Quants and market anomalies
by Birru, Justin & Gokkaya, Sinan & Liu, Xi & Markov, Stanimir
- S0165410124000272 Community membership and reciprocity in lending: Evidence from informal markets
by Tomy, Rimmy E. & Wittenberg-Moerman, Regina
- S0165410124000302 Labor supply and M&A in the audit market
by Abramova, Inna
- S0165410124000314 Employee responses to CEO activism
by Anahit Mkrtchyan, & Sandvik, Jason & Xu, Da
- S0165410124000326 Competence vs. Independence: Auditors' connections with members of their clients’ business community
by DeFond, Mark & Li, Zengquan & Wong, T.J. & Wu, Kaiwen
- S016541012400003X Fraudulent financial reporting and the consequences for employees
by Choi, Jung Ho & Gipper, Brandon
- S016541012400017X Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling
by Gardner, Jesse & Sloan, Richard G. & Yoon, Joon Sang
2024, Volume 77, Issue 2
- S0165410123000447 Learning from peers: Evidence from disclosure of consumer complaints
by Dou, Yiwei & Hung, Mingyi & She, Guoman & Wang, Lynn Linghuan
- S0165410123000459 Public environmental enforcement and private lender monitoring: Evidence from environmental covenants
by Choy, Stacey & Jiang, Shushu & Liao, Scott & Wang, Emma
- S0165410123000551 Data visualization in 10-K filings
by Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K.
- S0165410123000605 The SEC's September spike: Regulatory inconsistency within the fiscal year
by Donelson, Dain C. & Kubic, Matthew & Toynbee, Sara
- S0165410123000630 Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling
by Pierce, Andrew T.
- S0165410123000666 Firm-level political risk and credit markets
by Gad, Mahmoud & Nikolaev, Valeri & Tahoun, Ahmed & van Lent, Laurence
- S0165410123000678 The misuse of regression-based x-Scores as dependent variables
by Byzalov, Dmitri & Basu, Sudipta
- S0165410123000708 Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures
by Arya, Anil & Ramanan, Ram N.V.
- S0165410123000721 “Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
by Kelley, Stacie O. & Lewellen, Christina M. & Lynch, Daniel P. & Samuel, David M.P.
- S0165410123000861 Disclosure paternalism
by Bertomeu, Jeremy
- S0165410123000873 Gone with the big data: Institutional lender demand for private information
by Kang, Jung Koo
- S0165410123000915 Accounting information and risk shifting with asymmetrically informed creditors
by Baldenius, Tim & Deng, Mingcherng & Li, Jing
- S0165410123000939 Auditor industry range and audit quality
by Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo
- S0165410123000940 Do industry-specific accounting standards matter for capital allocation decisions?
by Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies
- S016541012300054X Accounting conservatism and managerial information acquisition
by Laux, Christian & Laux, Volker
- S016541012300071X The effect of patent disclosure quality on innovation
by Dyer, Travis A. & Glaeser, Stephen & Lang, Mark H. & Sprecher, Caroline
2024, Volume 77, Issue 1
- S0165410123000289 Calling for transparency: Evidence from a field experiment
by Wong, T.J. & Yu, Gwen & Zhang, Shubo & Zhang, Tianyu
- S0165410123000290 Disclosure regulation, cost of capital, and firm values
by Hao, Jinji
- S0165410123000332 Who really matters in corporate tax?
by Belnap, Andrew & Hoopes, Jeffrey L. & Wilde, Jaron H.
- S0165410123000344 When are firms on the hot seat? An analysis of SEC investigation preferences
by Holzman, Eric R. & Marshall, Nathan T. & Schmidt, Brent A.
- S0165410123000356 Advertising rivalry and discretionary disclosure
by Liang, Chuchu
- S0165410123000381 Conflicts of interest in subscriber-paid credit ratings
by Bonsall, Samuel B. & Gillette, Jacquelyn R. & Pundrich, Gabriel & So, Eric
- S0165410123000393 Managing decision fatigue: Evidence from analysts’ earnings forecasts
by Jiao, Yawen
- S0165410123000411 MiFID II unbundling and sell-side analyst research
by Lang, Mark & Pinto, Jedson & Sul, Edward
- S0165410123000423 The effects of non-Big 4 mergers on audit efficiency and audit market competition☆
by Kitto, Andrew R.
- S0165410123000435 Pay for prudence
by Arif, Salman & Donovan, John & Gopalan, Yadav & Morris, Arthur
- S016541012300037X The managerial perception of uncertainty and cost elasticity
by Chen, Jason V. & Kama, Itay & Lehavy, Reuven
- S016541012300040X Whistleblowing bounties and informational effects
by Nan, Lin & Tang, Chao & Zhang, Gaoqing
2023, Volume 76, Issue 2
- S0165410123000307 Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo
by Karpoff, Jonathan M.
- S0165410123000319 Tax-loss harvesting with cryptocurrencies
by Cong, Lin William & Landsman, Wayne & Maydew, Edward & Rabetti, Daniel
- S0165410123000368 Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”
by Avi-Yonah, Reuven
- S0165410123000563 Investment, inflation, and the role of internal information systems as a transmission channel
by Binz, Oliver & Ferracuti, Elia & Joos, Peter
- S0165410123000599 Strategic complexity in disclosure
by Aghamolla, Cyrus & Smith, Kevin
- S0165410123000617 Managers’ choice of disclosure complexity
by Bertomeu, Jeremy
- S0165410123000642 Institutional investors, climate disclosure, and carbon emissions
by Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka
- S0165410123000654 Spillover effects of mandatory portfolio disclosures on corporate investment
by Sani, Jalal & Shroff, Nemit & White, Hal
2023, Volume 76, Issue 1
- S0165410122000945 Accounting conservatism and relational contracting
by Glover, Jonathan & Xue, Hao
- S0165410122000957 Delegated leadership at public accounting firms
by Lennox, Clive & Wang, Chunfei & Wu, Xi
- S0165410122000969 Lost in standardization: Effects of financial statement database discrepancies on inference
by Du, Kai & Huddart, Steven & Jiang, Xin Daniel
- S0165410122000970 Executive compensation, individual-level tax rates, and insider trading profits
by Goldman, Nathan C. & Ozel, Naim Bugra
- S0165410122000982 Explaining accruals quality over time
by Christensen, Theodore E. & D'Adduzio, Jenna & Nelson, Karen K.
- S0165410122000994 Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap
by Colonnello, Stefano & Koetter, Michael & Wagner, Konstantin
- S0165410123000010 Public firm disclosures and the market for innovation
by Kim, Jinhwan & Valentine, Kristen
- S0165410123000101 Contracting in the Dark: The rise of public-side lenders in the syndicated loan market
by Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina
- S0165410123000113 Retail bond investors and credit ratings
by deHaan, Ed & Li, Jiacui & Watts, Edward M.
- S0165410123000125 Not just for investors: The role of earnings announcements in guiding job seekers
by Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara
- S0165410123000228 Financial reporting and disclosure practices in China
by Lu, Hai & Shin, Jee-Eun & Zhang, Mingyue
- S0165410123000277 Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures
by Du, Mengqiao
2023, Volume 75, Issue 2
- S0165410122000593 The effect of bond market transparency on bank loan contracting
by Chy, Mahfuz & Kyung, Hoyoun
- S0165410122000751 Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States
by Arikan, Mazhar & Kara, Mehmet & Masli, Adi & Xi, Yaoyi
- S0165410122000763 Do tax-based proprietary costs discourage public listing?
by Yost, Benjamin P.
- S0165410122000775 Do Managers learn from institutional investors through direct interactions?
by Zhang, Rachel Xi
- S0165410122000787 The economic consequences of GASB financial statement disclosure
by Dambra, Michael & Even-Tov, Omri & Naughton, James P.
- S0165410122000891 Economic consequences of operating lease recognition
by Ma, Mark (Shuai) & Thomas, Wayne B.
- S0165410122000908 The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors
by Chen, Jason V.
- S0165410122000921 How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions
by Liu, Yukun & Wu, Xi
- S0165410122000933 Remote tax authority
by Belnap, Andrew & Welsch, Anthony & Williams, Braden
- S016541012200060X A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks
by Nesbitt, Wayne L. & Outslay, Edmund & Persson, Anh V.
- S016541012200074X Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms
by Badertscher, Brad A. & Kim, Jaewoo & Kinney, William R. & Owens, Edward
- S016541012200091X Tax and tariff planning through transfer prices: The role of the head office and business unit
by Kohlhase, Saskia & Wielhouwer, Jacco L.
2023, Volume 75, Issue 1
- S0165410122000374 Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform
by Chay, J.B. & Chong, Byung-Uk & Im, Hyun Joong
- S0165410122000386 The effect of tick size on managerial learning from stock prices
by Ye, Mao & Zheng, Miles Y. & Zhu, Wei
- S0165410122000398 Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws
by Cheng, Stephanie F. & De Franco, Gus & Lin, Pengkai
- S0165410122000404 Earnings Virality
by Campbell, Brett & Drake, Michael & Thornock, Jacob & Twedt, Brady
- S0165410122000416 Fixed income conference calls
by De Franco, Gus & Shohfi, Thomas & Xu, Da & Zhu, Zhiwei (Vivi)
- S0165410122000428 Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?
by Fee, C Edward & Li, Zhi & Peng, Qiyuan
- S0165410122000453 The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment
by Belnap, Andrew
- S0165410122000490 Predictive analytics and centralization of authority
by Labro, Eva & Lang, Mark & Omartian, James D.
- S0165410122000507 Appraisal rights and corporate disclosure during mergers and acquisitions
by Stewart, Christopher R.
- S0165410122000519 Mandatory disclosure and learning from external market participants: Evidence from the JOBS act
by Pinto, Jedson
- S0165410122000581 Accounting comparability and relative performance evaluation by capital markets
by Wu, Sang & Xue, Wenjie
- S016541012200043X The dark side of audit market competition
by Pan, Yue & Shroff, Nemit & Zhang, Pengdong
2022, Volume 74, Issue 2
- S0165410122000441 Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
by Armstrong, Christopher & Kepler, John D. & Samuels, Delphine & Taylor, Daniel
- S0165410122000465 Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)
by Blankespoor, Elizabeth
- S0165410122000477 Shall we talk? The role of interactive investor platforms in corporate communication
by Lee, Charles M.C. & Zhong, Qinlin
- S0165410122000489 The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage
by Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico
- S0165410122000611 Importing activists: Determinants and consequences of increased cross-border shareholder activism
by Maffett, Mark & Nakhmurina, Anya & Skinner, Douglas J.
- S0165410122000623 A review of China-related accounting research in the past 25 years
by Lennox, Clive & Wu, Joanna Shuang
- S0165410122000635 Discussion of ‘Importing Activists: Determinants and Consequences of Increased Cross-border shareholder activism’
by Lowry, Michelle
- S0165410122000647 Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)
by Whited, Toni M.
- S0165410122000659 Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)
by Christensen, Hans B.
- S0165410122000660 Does greater private firm disclosure affect public equity markets? A discussion of Kim and Olbert (2022)
by Minnis, Michael
- S0165410122000672 The past, present, and future of China-related accounting research
by Cheng, Qiang & Hail, Luzi & Yu, Gwen
- S0165410122000684 How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market
by Kim, Jinhwan & Olbert, Marcel
- S0165410122000738 Towards a design-based approach to accounting research
by Leuz, Christian
2022, Volume 74, Issue 1
- S0165410122000027 Does differential taxation of short-term relative to long-term capital gains affect long-term investment?
by He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan
- S0165410122000039 Government subsidies and corporate disclosure
by Huang, Ying
- S0165410122000131 Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies
by Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao
- S0165410122000143 The effect of income-shifting aggressiveness on corporate investment
by De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K.
- S0165410122000155 Small innovators: No risk, No return
by Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz
- S0165410122000167 Information uncertainty and organizational design
by Ferracuti, Elia
- S0165410122000179 Signaling private information via accounting system design
by Dordzhieva, Aysa & Laux, Volker & Zheng, Ronghuo
- S0165410122000180 The benefits of transaction-level data: The case of NielsenIQ scanner data
by Dichev, Ilia D. & Qian, Jingyi
- S0165410122000192 Cross-industry information sharing among colleagues and analyst research
by Huang, Allen H. & Lin, An-Ping & Zang, Amy Y.
- S0165410122000209 Insights into auditor public oversight boards: Whether, how, and why they “work”
by Hanlon, Michelle & Shroff, Nemit