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Editor: J. L. Zimmerman
Editor: J. L. Zimmerman
Editor: J. L. Zimmerman
Editor: J. L. Zimmerman
Additional information is available for the following registered editor(s):
Ross Leslie Watts , Jerold Zimmerman .
Series handle: RePEc:eee:jaecon
ISSN: 0165-4101
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Content
December 1997, Volume 24, Issue 2
December 1997, Volume 24, Issue 1
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, ]Jerold L. & Kothari, S. P. & Holthausen, Robert W.
- 3-37 The conservatism principle and the asymmetric timeliness of earnings
by Basu, Sudipta
- 39-67 Changes in the value-relevance of earnings and book values over the past forty years
by Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S.
- 69-97 The valuation of the foreign income of US multinational firms: a growth opportunities perspective
by Bodnar, Gordon M. & Weintrop, Joseph
- 99-126 Earnings management to avoid earnings decreases and losses
by Burgstahler, David & Dichev, Ilia
November 1997, Volume 23, Issue 3
- 223-223 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L. & Kothari, S. P. & Holthausen, Robert W.
- 225-248 Financial reporting, tax costs, and book-tax conformity
by Guenther, David A. & Maydew, Edward L. & Nutter, Sarah E.
- 249-282 Earnings disclosures and stockholder lawsuits
by Skinner, Douglas J.
- 283-308 Stock price effects of the allowance of LIFO for tax purposes
by Pincus, Morton
- 309-337 Political cost incentives for earnings management in the cable television industry
by Key, Kimberly Galligan
July 1997, Volume 23, Issue 2
- 113-113 Editorial data
by Kothari, S. P. & Holthausen, Robert W. & Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 115-139 Smoothing income in anticipation of future earnings
by DeFond, Mark L. & Park, Chul W.
- 141-161 Estimation of benchmark performance standards: An application to public school expenditures
by Dopuch, Nicholas & Gupta, Mahendra
- 163-187 Disclosure policy choices of UK firms receiving modified audit reports
by Frost, Carol A.
- 189-221 An experimental investigation of multi-defendant bargaining in 'joint and several' and proportionate liability regimes
by Dopuch, Nicholas & Ingberman, Daniel E. & King, Ronald R.
May 1997, Volume 23, Issue 1
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-6 Five year report on the Journal of Accounting and Economics
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 7-30 Teams, repeated tasks, and implicit incentives
by Arya, Anil & Fellingham, John & Glover, Jonathan
- 31-51 Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes
by Eldenburg, Leslie & Kallapur, Sanjay
- 83-112 An empirical study of tax audits in China on international transfer pricing
by Chan, K. Hung & Chow, Lynne
October 1996, Volume 22, Issue 1-3
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-30 Value-relevance of nonfinancial information: The wireless communications industry
by Amir, Eli & Lev, Baruch
- 31-42 The value-relevance of nonfinancial information: A discussion
by Shevlin, Terry
- 43-77 An empirical analysis of the economic implications of fair value accounting for investment securities
by Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph
- 79-117 Fair value disclosures by bank holding companies
by Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu
- 119-154 An investigation of capital market reactions to pronouncements on fair value accounting
by Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan
- 155-175 Abandoning the transactions-based accounting model: Weighing the evidence
by Lys, Thomas
- 177-206 Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
by Beaver, William H. & Engel, Ellen E.
- 207-240 Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry
by Adiel, Ron
- 241-247 Earnings, regulatory capital, and tax management: Comments
by Shackelford, Douglas A.
- 249-281 The pricing of discretionary accruals
by Subramanyam, K. R.
- 283-312 Dividend-based earnings management: Empirical evidence from Finland
by Kasanen, Eero & Kinnunen, Juha & Niskanen, Jyrki
- 313-325 What motivates managers' choice of discretionary accruals?
by Bernard, Victor L. & Skinner, Douglas J.
- 327-355 Value-relevance of banks' derivatives disclosures
by Venkatachalam, Mohan
- 357-391 Market valuation of employee stock options
by Aboody, David
- 393-405 Are disclosures about bank derivatives and employee stock options 'value-relevant'?
by Skinner, Douglas J.
June 1996, Volume 21, Issue 3
- 277-277 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 279-295 Estimating earnings response coefficients: Pooled versus firm-specific models
by Teets, Walter R. & Wasley, Charles E.
- 297-318 Investment opportunities and the structure of executive compensation
by Baber, William R. & Janakiraman, Surya N. & Kang, Sok-Hyon
- 319-337 How naive is the stock market's use of earnings information?
by Ball, Ray & Bartov, Eli
- 339-374 Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms
by Hunt, Alister & Moyer, Susan E. & Shevlin, Terry
April 1996, Volume 21, Issue 2
- 159-159 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 161-193 CEO compensation: The role of individual performance evaluation
by Bushman, Robert M. & Indjejikian, Raffi J. & Smith, Abbie
- 195-226 A field study of the impact of a performance-based incentive plan
by Banker, Rajiv D. & Lee, Seok-Young & Potter, Gordon
- 227-251 Self-serving behavior in managers' discretionary information disclosure decisions
by Lewellen, Wilbur G. & Park, Taewoo & Ro, Byung T.
- 253-275 Corporate responses to segment disclosure requirements
by Nagarajan, Nandu J. & Sridhar, Sri S.
February 1996, Volume 21, Issue 1
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 5-43 Employee stock option exercises an empirical analysis
by Huddart, Steven & Lang, Mark
- 45-68 The influence of risk diversification on the early exercise of employee stock options by executive officers
by Hemmer, Thomas & Matsunaga, Steve & Shevlin, Terry
- 69-106 Differential tax benefits and the pension reversion decision
by Clinch, Greg & Shibano, Toshi
- 107-138 The capitalization, amortization, and value-relevance of R&D
by Lev, Baruch & Sougiannis, Theodore
- 139-158 The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP
by Chan, Kam C. & Seow, Gim S.
December 1995, Volume 20, Issue 3
- 227-227 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 229-253 Taxation, regulation, and the organizational structure of property-casualty insurers
by Petroni, Kathy R. & Shackelford, Douglas A.
- 255-295 Stakeholders' implicit claims and accounting method choice
by Bowen, Robert M. & DuCharme, Larry & Shores, D.
- 297-322 Auditor brand name reputations and industry specializations
by Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L.
September 1995, Volume 20, Issue 2
July 1995, Volume 20, Issue 1
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-29 Mandated accounting changes and managerial discretion
by Balsam, Steven & Haw, In-Mu & Lilien, Steven B.
- 31-60 Analysts' forecasts as proxies for investor beliefs in empirical research
by Abarbanell, Jeffery S. & Lanen, William N. & Verrecchia, Robert E.
- 61-91 Managerial ownership, accounting choices, and informativeness of earnings
by Warfield, Terry D. & Wild, John J. & Wild, Kenneth L.
- 93-121 Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting
by Baiman, Stanley & Verrecchia, Robert E.
April 1995, Volume 19, Issue 2-3
- 175-175 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 177-177 Editorial: Organizations, incentives, and innovation
by Ball, Ray & MacDonald, Glenn M.
- 179-208 Complementarities and fit strategy, structure, and organizational change in manufacturing
by Milgrom, Paul & Roberts, John
- 209-245 On the interrelation between production technology, job design, and incentives
by Hemmer, Thomas
- 247-277 Incentive compensation in a corporate hierarchy
by Gibbs, Michael
- 279-313 Business unit innovation and the structure of executive compensation
by Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G.
- 315-344 Communication and delegation in collusive agencies
by Villadsen, Bente
- 345-364 Partner selection and group formation in cooperative benchmarking
by Elnathan, Dan & Kim, Oliver
- 365-381 Corporate diversification and innovative efficiency an empirical study
by Cardinal, Laura B. & Opler, Tim C.
- 383-409 Agency costs and innovation some empirical evidence
by Francis, Jennifer & Smith, Abbie
- 411-442 Motives for forming research & development financing organizations
by Beatty, Anne & Berger, Philip G. & Magliolo, Joseph
- 443-470 Corporate research & development investments international comparisons
by Bhagat, Sanjai & Welch, Ivo
February 1995, Volume 19, Issue 1
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-28 Additional evidence on bonus plans and income management
by Gaver, Jennifer J. & Gaver, Kenneth M. & Austin, Jeffrey R.
- 29-74 Annual bonus schemes and the manipulation of earnings
by Holthausen, Robert W. & Larcker, David F. & Sloan, Richard G.
- 75-114 Incorporation and the audit market
by Dye, Ronald A.
- 115-137 An empirical analysis of manufacturing overhead cost drivers
by Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G.
- 139-167 Experimental tests of disclosure with an opponent
by King, Ronald R. & Wallin, David E.
- 169-169 Erratum
by Kim, Oliver & Verrecchia, Robert E.
November 1994, Volume 18, Issue 3
- 247-287 Science, specific knowledge, and total quality management
by Wruck, Karen Hopper & Jensen, Michael C.
- 289-324 Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association
by Collins, Daniel W. & Kothari, S. P. & Shanken, Jay & Sloan, Richard G.
- 325-356 Repricing executive stock opition in a down market
by Saly, P. Jane
- 357-377 Environmental disclosures, regulatory costs, and changes in firm value
by Blacconiere, Walter G. & Patten, Dennis M.
- 379-393 The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions
by Guenther, David A.
September 1994, Volume 18, Issue 2
- 131-155 Why do companies purchase timely quarterly reviews?
by Ettredge, Mike & Simon, Dan & Smith, David & Stone, Mary
- 157-179 Earnings management preceding management buyout offers
by Perry, Susan E. & Williams, Thomas H.
- 181-206 Bonus and penalty incentives contract choice by employees
by Luft, Joan
- 207-231 Employee stock options
by Huddart, Steven
- 233-243 Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities
by Chase, Bruce W. & Coffman, Edward N.
July 1994, Volume 18, Issue 1
May 1994, Volume 17, Issue 3
January 1994, Volume 17, Issue 1-2
- 3-40 Market response to financial reports
by Demski, Joel S. & Feltham, Gerald A.
- 69-94 Public disclosure, private information collection, and short-term trading
by McNichols, Maureen & Trueman, Brett
- 95-111 Contracting cost determinants of GAAP for joint ventures in an unregulated environment
by Whittred, Greg & Zimmer, Ian
- 113-143 Accounting choice in troubled companies
by DeAngelo, Harry & DeAngelo, Linda & Skinner, Douglas J.
- 145-176 Debt covenant violation and manipulation of accruals
by DeFond, Mark L. & Jiambalvo, James
- 177-205 Compensation policies and financial characteristics of real estate investment trusts
by Golec, Joseph H.
- 207-228 The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets
by Clarkson, Peter M. & Simunic, Dan A.
- 229-254 Extensions and violations of the statutory SEC form 10-K filing requirements
by Alford, Andrew W. & Jones, Jennifer J. & Zmijewski, Mark E.
- 255-278 Are overhead costs strictly proportional to activity? : Evidence from hospital departments
by Noreen, Eric & Noreen, Eric & Soderstrom, Naomi
October 1993, Volume 16, Issue 4
April 1993, Volume 16, Issue 1-3
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-23 Accounting income, stock price, and managerial compensation
by Bushman, Robert M. & Indjejikian, Raffi J.
- 25-53 Incentive efficiency of compensation based on accounting and market performance
by Kim, Oliver & Suh, Yoon
- 55-100 Accounting earnings and top executive compensation
by Sloan, Richard G.
- 101-123 The use of accounting and security price measures of performance in managerial compensation contracts: A discussion
by Lambert, Richard A.
- 125-160 Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
by Gaver, Jennifer J. & Gaver, Kenneth M.
- 161-165 Growth, corporate policies, and the investment opportunity set
by Baker, George P.
- 167-198 Board composition, ownership structure, and hostile takeovers
by Shivdasani, Anil
- 199-208 Corporate governance and hostile takeovers
by Weisbach, Michael S.
- 209-236 Managerial discretion, organizational structure, and corporate performance : A study of leveraged recapitalizations
by Denis, David J. & Denis, Diane K.
- 237-240 Highly leveraged transactions and managerial discretion over investment policy: An overview
by Dann, Larry Y.
- 241-272 CEO compensation and components of earnings in bank holding companies
by Clinch, Greg & Magliolo, Joseph
- 273-315 Financial performance surrounding CEO turnover
by Murphy, Kevin J. & Zimmerman, Jerold L.
- 317-336 Earnings management and nonroutine executive changes
by Pourciau, Susan
- 337-347 Earnings and management incentives: Comments
by Smith, Abbie
- 349-372 Stock-based incentive compensation and investment behavior
by Bizjak, John M. & Brickley, James A. & Coles, Jeffrey L.
- 373-380 Stock-based incentives and investment decisions: A comment
by Wruck, Karen Hopper
December 1992, Volume 15, Issue 4
August 1992, Volume 15, Issue 2-3
- 115-115 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 119-142 Aggregate accounting earnings can explain most of security returns : The case of long return intervals
by Easton, Peter D. & Harris, Trevor S. & Ohlson, James A.
- 143-171 Information in prices about future earnings : Implications for earnings response coefficients
by Kothari, S. P. & Sloan, Richard G.
- 173-202 Price-earnings regressions in the presence of prices leading earnings : Earnings level versus change specifications and alternative deflators
by Kothari, S. P.
- 203-227 Association between accounting performance measures and stock prices : A test of the life cycle hypothesis
by Anthony, Joseph H. & Ramesh, K.
- 229-247 The effects of qualified audit opinions on earnings response coefficients
by Choi, Sung K. & Jeter, Debra C.
- 249-264 Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients
by Ali, Ashiq & Zarowin, Paul
- 265-302 Earnings news and small traders : An intraday analysis
by Lee, Charles M. C.
- 303-316 The relative and complementary performance of analyst and security-price-based measures of expected earnings
by Elgers, Pieter & Murray, Dennis
- 319-345 The earnings-price anomaly
by Ball, Ray
- 347-372 Summary financial statement measures and analysts' forecasts of earnings
by Stober, Thomas L.
- 373-411 The prediction of stock returns using financial statement information
by Holthausen, Robert W. & Larcker, David F.
- 413-442 Fundamental analysis and subsequent stock returns
by Greig, Anthony C.
March 1992, Volume 15, Issue 1
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-6 Five year report on the journal of accounting & economics
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 7-26 The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting
by Dhaliwal, Dan & Wang, Shiing-wu
- 27-62 The market valuation implications of net periodic pension cost components
by Barth, Mary E. & Beaver, William H. & Landsman, Wayne R.
- 63-86 Communication of nonearnings information at the financial statements release date
by Han, Bong H. & Jennings, Ross & Noel, James
- 87-114 Economic determinants of accounting policy choice : The case of current cost accounting in the U.K
by Lemke, Kenneth W. & Page, Michael J.
December 1991, Volume 14, Issue 4
- 321-321 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 323-346 Impact on equity prices of pronouncements related to nonpension postretirement benefits
by Espahbodi, Hassan & Strock, Elizabeth & Tehranian, Hassan
- 347-374 Informationally motivated auditor replacement
by Dye, Ronald A.
- 375-399 Empirical assessment of the impact of auditor quality on the valuation of new issues
by Feltham, Gerald A. & Hughes, John S. & Simunic, Dan A.
September 1991, Volume 14, Issue 3
- 215-215 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 217-251 Repurchase tender offers and earnings information
by Dann, Larry Y. & Masulis, Ronald W. & Mayers, David
- 253-274 Earnings and risk changes around stock repurchase tender offers
by Hertzel, Michael & Jain, Prem C.
- 275-294 Open-market stock repurchases as signals for earnings and risk changes
by Bartov, Eli
- 295-320 Overfunded defined benefit pension plan settlements without asset reversions
by Haw, In-Hu & Jung, Kooyul & Lilien, Steven B.
June 1991, Volume 14, Issue 2
- 115-115 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 117-145 The market for tax benefits : Evidence from leveraged ESOPs
by Shackelford, Douglas A.
- 147-165 Do analysts' earnings forecasts incorporate information in prior stock price changes?
by Abarbanell, Jeffery S.
- 167-201 Determinants of the use of regulatory accounting principles by Savings and Loans
by Blacconiere, Walter G. & Bowen, Robert M. & Sefcik, Stephan E. & Stinson, Christopher H.
- 203-214 The power of tests employing log-transformed volume in detecting abnormal trading
by Cready, William M. & Ramanan, Ramachandran
March 1991, Volume 14, Issue 1
December 1990, Volume 13, Issue 4
October 1990, Volume 13, Issue 3
July 1990, Volume 13, Issue 2
May 1990, Volume 13, Issue 1
March 1990, Volume 12, Issue 4
January 1990, Volume 12, Issue 1-3
- 1-1 Editorial data
by Ball, Ray & Watts, Ross L. & Zimmerman, Jerold L.
- 3-13 Accounting and the theory of the firm
by Coase, Ronald H.
- 15-36 Aggregation of test statistics : An evaluation of the evidence on contracting and size hypotheses
by Christie, Andrew A.
- 37-44 Aggregation of test statistics: Statistics vs. economics
by Leftwich, Richard
- 45-63 An empirical examination of debt covenant restrictions and accounting-related debt proxies
by Duke, Joanne C. & Hunt, Herbert III
- 65-95 Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice
by Press, Eric G. & Weintrop, Joseph B.
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