Journal of Accounting Research

Issue Number

Latest documents

• The Effects of Mandatory ESG Disclosure Around the World
• Issue Information ‐ Request for Papers
• The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective
• Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P
• Comply or Explain: Do Firms Opportunistically Claim Trade Secrets in Mandatory Environmental Disclosure Programs?
• Issue Information ‐ Standing Call for Proposals for
• Sexism, Culture, and Firm Value: Evidence from the Harvey Weinstein Scandal and the #MeToo Movement
• The Financially Material Effects of Mandatory Nonfinancial Disclosure
• ESG Disclosures in the Private Equity Industry
• On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight

Featured documents

• Issue Information ‐ TOC
• Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
• Call for Papers
• Association Between Borrower and Lender State Ownership and Accounting Conservatism
• The q‐Theory Approach to Understanding the Accrual Anomaly
• Uninvited U.S. Investors? Economic Consequences of Involuntary Cross‐Listings
• Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
• Do Earnings Targets and Managerial Incentives Affect Sticky Costs?
• Private Interaction Between Firm Management and Sell‐Side Analysts
• Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment