Journal of Accounting Research
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Discussion of Valuation of Internet Stocks—An IPO Perspective
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Balance Sheet Management: The Case of Short‐Term Obligations Reclassified as Long‐Term Debt
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Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns
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The Effect of Earnings Forecasts on Earnings Management
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Equity Risk and the Labor Stock: The Case of Union Contracts
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Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
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Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
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External and Internal Pricing in Multidivisional Firms
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Issue Information ‐ TOC
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Advantageous Comparison and Rationalization of Earnings Management
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Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment
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ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
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Comparing the Post–Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts
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Do Managers Withhold Bad News?
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Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors
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Limited Attention: Implications for Financial Reporting
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Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting
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Issue Information ‐ Request for Registered Reports
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Erratum
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Issue Information ‐ Request for Papers
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
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It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
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Private Equity and Local Public Finances
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Issue Information ‐ Request for Papers
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Do Investors Care Who Did the Audit? Evidence from Form AP
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Boards of a Feather: Homophily in Foreign Director Appointments Around the World
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Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
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Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment
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Disclosure Practices of Foreign Companies Interacting with U.S. Markets
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Disclosure Risk and Price Drift
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Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
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How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections
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Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
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Issue Information ‐ TOC
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Call for Papers
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Issue Information ‐ TOC
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Economic Downturns and the Informativeness of Management Earnings Forecasts
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Regulation Fair Disclosure and the Cost of Adverse Selection
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Inference with Dependent Data in Accounting and Finance Applications
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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
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Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
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Information Transparency and Coordination Failure: Theory and Experiment
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Issue Information ‐ TOC
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Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks
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The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
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Issue Information ‐ Request for Papers
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Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence
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Discussion of Marking‐to‐Market: Panacea or Pandora's Box?
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Does Corporate Transparency Contribute to Efficient Resource Allocation?
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An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion
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Issue Information ‐ TOC
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Asymmetric Cost Behavior and Dividend Policy
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Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
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Issue Information
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Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
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Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges
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Issue Information ‐ Request for Papers
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The Impact of SFAS No. 131 on Information and Monitoring
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Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure
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The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings
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Securities Laws, Disclosure, and National Capital Markets in the Age of Financial Globalization
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Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?
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Delayed Expected Loss Recognition and the Risk Profile of Banks
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What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research
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Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication
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Identifying Disclosure Incentives of Bank Borrowers During a Banking Crisis
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Discussion of Accounting Information, Disclosure, and the Cost of Capital
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Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB
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Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance
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Virtual Issue on Empirical Management Accounting Research
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Which Institutional Investors Trade Based on Private Information About Earnings and Returns?
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Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions
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Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision
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Taxes and Financial Constraints: Evidence from Linguistic Cues
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Audit Implications of Non‐GAAP Reporting
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Discussion of The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
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Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
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The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
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Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
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Discussion of Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
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Discussion of Information Transparency and Coordination Failure: Theory and Experiment
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The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases
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Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
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Intertemporal Dynamics of Corporate Voluntary Disclosures
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Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
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Tax Expense Momentum
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The Effect of Client Industry Agglomerations on Auditor Industry Specialization
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
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Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior
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Aggregate Market Reaction to Earnings Announcements
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Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems
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The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
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Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
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How Do Ex Ante Severance Pay Contracts Fit into Optimal Executive Incentive Schemes?
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Voluntary Disclosures and Analyst Feedback
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A Temporal Analysis of Earnings Surprises: Profits versus Losses
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The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
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Aggregate Earnings and Asset Prices
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Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?
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IPO Failure Risk
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Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
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When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments
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Earnings Volatility, Cash Flow Volatility, and Informed Trading
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Issue Information ‐ Request for Papers
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Why Do Managers Voluntarily Issue Cash Flow Forecasts?
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Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
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Informational Feedback, Adverse Selection, and Optimal Disclosure Policy
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Discussion of Competitive Costs of Disclosure by Biotech IPOs
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Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures
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Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
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A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital
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Errors in Estimating Accruals: Implications for Empirical Research
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Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
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Corporate Governance and Agency Conflicts
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Negotiated Measurement Rules in Debt Contracts
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The Effects of Public Information with Asymmetrically Informed Short‐Horizon Investors
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Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation
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Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus
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Retracted: Analysts’ Reactions to Earnings Preannouncement Strategies
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How Do Market Prices and Cheap Talk Affect Coordination?
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The Value of Crowdsourced Earnings Forecasts
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Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
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Are Employee Selection and Incentive Contracts Complements or Substitutes?
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Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico
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Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality
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The Politics of M&A Antitrust
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Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
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Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
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Analysts' Incentives and Street Earnings
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On the Value Relevance of Asymmetric Financial Reporting Policies
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Asset Measurement in Imperfect Credit Markets
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Analyst Specialization and Conglomerate Stock Breakups
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Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
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Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
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Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
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The Effect of Regulation FD on Transient Institutional Investors' Trading Behavior
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Facial Structure and Achievement Drive: Evidence from Financial Analysts
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
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Issue Information ‐ TOC
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Do Earnings Targets and Managerial Incentives Affect Sticky Costs?
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Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
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The Influence of Institutional Constraints on Outsourcing
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Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm
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Issue Information ‐ TOC
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Call for Papers
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Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use
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Are Trade Size‐Based Inferences About Traders Reliable? Evidence from Institutional Earnings‐Related Trading
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Biases in Accounting and Nonaccounting Information: Substitutes or Complements?
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Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?
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The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms
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Issue Information ‐ TOC
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Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
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Detecting Deceptive Discussions in Conference Calls
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Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
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Issue Information ‐ TOC
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Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?
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Editorial Note: The 40th Anniversary of Ball and Brown [1968]
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Issue Information ‐ Request for Papers
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The Predictive Content of Aggregate Analyst Recommendations
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Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk
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Reporting Discretion and Private Information Communication through Earnings
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The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
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Optimal Contracts with Performance Manipulation
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Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads
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Predicting Stock Market Returns with Aggregate Discretionary Accruals
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Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
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Does Opinion Shopping Impair Auditor Independence and Audit Quality?
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Capital Gains Taxes and Equity Trading: Empirical Evidence
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Investment Dynamics and Earnings‐Return Properties: A Structural Approach
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The Role of Supplementary Statements with Management Earnings Forecasts
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Issue Information ‐ Request for Papers
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Issue Information ‐ TOC
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The Keynote Papers and the Current Financial Crisis
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Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
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GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
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Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
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Zombie Board: Board Tenure and Firm Performance
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Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership
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Discussion of Nonfinancial Performance Measures and Promotion‐Based Incentives
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Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
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Shredded Reputation: The Cost of Audit Failure
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Call for Papers
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Discussion of Elections and Discretionary Accruals: Evidence from 2004
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Standard Error Biases When Using Generated Regressors in Accounting Research
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Discussion of Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage
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The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
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The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings
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Processing Fluency and Investors’ Reactions to Disclosure Readability
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Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
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Depreciation Rules and the Relation between Marginal and Historical Cost
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Issue Information ‐ TOC
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The Association Between Activity‐Based Costing and Manufacturing Performance
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Effect of Investor Speculation on Earnings Management
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Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data
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Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts
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Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role
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Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending
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How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
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Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era
