Journal of Accounting Research - 2010
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- Predicting Stock Market Returns with Aggregate Discretionary Accruals
- Association Between Borrower and Lender State Ownership and Accounting Conservatism
- Earnings Trend and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use
- The q‐Theory Approach to Understanding the Accrual Anomaly
- National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
- The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
- Self‐Selection and the Forecasting Abilities of Female Equity Analysts
- The Influence of Institutional Constraints on Outsourcing
- The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
- Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls
- The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
- Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
- Discussion of Chief Executive Officer Equity Incentives and Accounting Irregularities
- Elections and Discretionary Accruals: Evidence from 2004
- Disclosure “Bunching”
- Investors' Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
- Discussion of Elections and Discretionary Accruals: Evidence from 2004
- Voluntary Disclosures and Analyst Feedback
- Debt Covenants and Accounting Conservatism
- Price Discovery and Dissemination of Private Information by Loan Syndicate Participants
- Discussion of Self‐Selection and the Forecasting Abilities of Female Equity Analysts
- Aggregate Market Reaction to Earnings Announcements
- Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
- Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
- Chief Executive Officer Equity Incentives and Accounting Irregularities
- Discussion of Aggregate Market Reaction to Earnings Announcements
- Evidence Complexity and Information Search in the Decision to Restate Prior‐Period Financial Statements
- Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
- The Role of the Business Press as an Information Intermediary
- Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity
- CEO Turnover and Retention Light: Retaining Former CEOs on the Board
- Negotiated Measurement Rules in Debt Contracts
- The Regulation of Public Company Auditing: Evidence from the Transition to AS5
- Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve