Issue Information ‐ TOC

• Date: 01 May 2016
• Published date: 01 May 2016
• DOI: http://doi.org/10.1111/1475-679X.12122

Journal of Accounting Research

Editors: Philip G. Berger, Christian Leuz,

and Douglas J. Skinner

VOL. 54, NO. 2

May 2016

Banks’ Financial Reporting and Financial System Stability

Viral V. Acharya and Stephen G. Ryan 277

Gathering Data for Archival, Field, Survey, and Experimental

Accounting Research

Robert Bloomfield, Mark W. Nelson, and Eugene Soltes 341

Accounting Information in Financial Contracting: The Incomplete Contract

Theory Perspective

Hans B. Christensen, Valeri V. Nikolaev, and Regina Wittenberg-Moerman 397

Using Field Experiments in Accounting and Finance

Eric Floyd and John A. List 437

Causal Inference in Accounting Research

Ian D. Gow, David F. Larcker, and Peter C. Reiss 477

The Economics of Disclosure and Financial Reporting Regulation:

Evidence and Suggestions for Future Research

Christian Leuz and Peter D. Wysocki 525

A Real Effects Perspective to Accounting Measurement and Disclosure:

Implications and Insights for Future Research

Chandra Kanodia and Haresh Sapra 623