Journal of Accounting Research - 2013
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- Tax Aggressiveness and Accounting Fraud
- Fair Value Accounting and Managers' Hedging Decisions
- Shareholder Votes and Proxy Advisors: Evidence from Say on Pay
- Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
- How Control System Design Influences Performance Misreporting
- Underreaction to Industry‐Wide Earnings and the Post‐Forecast Revision Drift
- Discussion of Earnings Manipulation and the Cost of Capital
- Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
- Do Earnings Targets and Managerial Incentives Affect Sticky Costs?
- Discussion of Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
- Discussion of What Do Management Earnings Forecasts Convey About the Macroeconomy?
- Decision Usefulness and Accelerated Filing Deadlines
- The Information Content of Tax Expense for Firms Reporting Losses
- Managerial Overconfidence and Accounting Conservatism
- Location of Decision Rights Within Multinational Firms
- Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests
- Does Anticipated Information Impose a Cost on Risk‐Averse Investors? A Test of the Hirshleifer Effect
- The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions
- Managers' Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments
- The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans
- Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
- Strategy Selection, Surrogation, and Strategic Performance Measurement Systems
- Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
- Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
- Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems
- Does Auditor Industry Specialization Improve Audit Quality?
- How Do Market Prices and Cheap Talk Affect Coordination?
- How Do Ex Ante Severance Pay Contracts Fit into Optimal Executive Incentive Schemes?
- A Measure of Competition Based on 10‐K Filings
- The Relation Between Bank Resolutions and Information Environment: Evidence from the Auctions for Failed Banks
- Dissecting Earnings Recognition Timeliness
- What Do Management Earnings Forecasts Convey About the Macroeconomy?
- CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
- Informational Feedback, Adverse Selection, and Optimal Disclosure Policy
- On the Stewardship and Valuation Implications of Accrual Accounting Systems
- The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations?
- Financial Analysts and the False Consensus Effect
- Discussion of A Measure of Competition Based on 10‐K Filings
- Earnings Manipulation and the Cost of Capital