Volume 75(1) February - Volume 76(2-3) November-December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accounting and
Economics 1979-2023 | Journal Updates by Year
Aghamolla, C. and K. Smith. 2023. Strategic complexity in disclosure. Journal of Accounting and Economics (November-December): 101635.
Amiraslani, H., J. Donovan, M. A. Phillips and R. Wittenberg-Moerman. 2023. Contracting in the dark: The rise of public-side lenders in the syndicated loan market. Journal of Accounting and Economics (August): 101586.
Arikan, M., M. Kara, A. Masli and Y. Xi. 2023. Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States. Journal of Accounting and Economics (April-May): 101552.
Avi-Yonah, R. 2023. Comment on Cong et al., "Tax loss harvesting with crytocurrencies." Journal of Accounting and Economics (November-December): 101612.
Badertscher, B. A., J. Kim, W. R. Kinney and E. Owens. 2023. Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms. Journal of Accounting and Economics (April-May): 101551.
Belnap, A. 2023. The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment. Journal of Accounting and Economics (February): 101522.
Belnap, A., A. Welsch and B. Williams. 2023. Remote tax authority. Journal of Accounting and Economics (April-May): 101570.
Bertomeu, J. 2023. Managers' choice of disclosure complexity. Journal of Accounting and Economics (November-December): 101637.
Binz, O., E. Ferracuti and P. Joos. 2023. Investment, inflation, and the role of internal information systems as a transmission channel. Journal of Accounting and Economics (November-December): 101632.
Bloomfield, M. J., C. Marvao and G. Spagnolo. 2023. Relative performance evaluation, sabotage and collusion. Journal of Accounting and Economics (November-December): 101608.
Campbell, B., M. Drake, J. Thornock and B. Twedt. 2023. Earnings virality. Journal of Accounting and Economics (February): 101517.
Chay, J. B., B. Chong and H. J. Im. 2023. Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform. Journal of Accounting and Economics (February): 101514.
Chen, J. V. 2023. The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors. Journal of Accounting and Economics (April-May): 101567.
Cheng, S. F., G. De Franco and P. Lin. 2023. Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. Journal of Accounting and Economics (February): 101516.
Choi, B., J. H. Choi and S. Malik. 2023. Not just for investors: The role of earnings announcements in guiding job seekers. Journal of Accounting and Economics (August): 101588.
Christensen, T. E., J. D'Adduzio and K. K. Nelson. 2023. Explaining accruals quality over time. Journal of Accounting and Economics (August): 101575.
Chy, M. and H. Kyung. 2023. The effect of bond market transparency on bank loan contracting. Journal of Accounting and Economics (April-May): 101536.
Cohen, S., I. Kadach and G. Ormazabal. 2023. Institutional investors, climate disclosure, and carbon emissions. Journal of Accounting and Economics (November-December): 101640.
Colonnello, S., M. Koetter and K. Wagner. 2023. Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap. Journal of Accounting and Economics (August): 101576.
Cong, L. W., W. Landsman, E. Maydew and D. Rabetti. 2023. Tax-loss harvesting with crytocurrencies. Journal of Accounting and Economics (November-December): 101607.
Core, J. E., E. deHaan, W. Guay, M. Hanlon, M. Lang, and J. Wu. 2023. Editorial data. Journal of Accounting and Economics (February): 101584.
Core, J. E., E. deHaan, W. Guay, M. Hanlon, M. Lang, and J. Wu. 2023. Editorial data. Journal of Accounting and Economics (April-May): 101595.
Core, J. E., E. deHaan, W. Guay, M. Hanlon, M. Lang, and J. Wu. 2023. Editorial data. Journal of Accounting and Economics (August): 101625.
Core, J. E., E. deHaan, W. Guay, M. Hanlon, M. Lang, and J. Wu. 2023. Editorial data. Journal of Accounting and Economics (November-December): 101665.
Dambra, M., O. Even-Tov and J. P. Naughton. 2023. The economic consequences GASB financial statement disclosure. Journal of Accounting and Economics (April-May): 101555.
De Franco, G., T. Shohfi, D. Xu and Z. Zhu. 2023. Fixed income conference calls. Journal of Accounting and Economics (February): 101518.
DeHaan, E., J. Li and E. M. Watts. 2023. Retail bond investors and credit ratings. Journal of Accounting and Economics (August): 101587.
Du, K., S. Huddart and D. Jiang. 2023. Lost in standardization: Effects of financial statement database discrepancies on inference. Journal of Accounting and Economics (August): 101573.
Du, M. 2023. Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures. Journal of Accounting and Economics (August): 101603.
Fee, C. E., Z. Li and Q. Peng. 2023. Hidden gems: Do market participants respond to performance expectations revealed in compensation disclosures? Journal of Accounting and Economics (February): 101519.
Gallo, L. A. 2023. Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023). Journal of Accounting and Economics (November-December): 101638.
Gelsomin, E. and A. Hutton. 2023. The learning hypothesis revisited: A discussion of Sani, Shroffand and White (2023). Journal of Accounting and Economics (November-December): 101644.
Glover, J. and H. Xue. 2023. Accounting conservatism and relational contracting. Journal of Accounting and Economics (August): 101571.
Goldman, N. C. and N. B. Ozel. 2023. Executive compensation, individual-level tax rates, and insider trading profits. Journal of Accounting and Economics (August): 101574.
Hales, J. 2023. Everything changes: A look at sustainable investing and disclosure over time and a discussion of "Institutional investors, climate disclosure, and carbon emissions." Journal of Accounting and Economics (November-December): 101645.
Karpoff, J. M. 2023. Unlikely sabotage: Comment on Bloomfield, Marvao, and Spagnolo. Journal of Accounting and Economics (November-December): 101606.
Kim, J. and K. Valentine. 2023. Public firm disclosures and the market for innovation. Journal of Accounting and Economics (August): 101577.
Kohlhase, S. and J. L. Wielhouwer. 2023. Tax and tariff planning through transfer prices: The role of the head office and business unit. Journal of Accounting and Economics (April-May): 101568.
Labro, E., M. Lang and J. D. Omartian. 2023. Predictive analytics and centralization of authority. Journal of Accounting and Economics (February): 101526.
Lennox, C., C. Wang and X. Wu. 2023. Delegated leadership at public accounting firms. Journal of Accounting and Economics (August): 101572.
Liu, Y. and X. Wu. 2023. How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions. Journal of Accounting and Economics (April-May): 101569.
Lu, H., J. Shin and M. Zhang. 2023. Financial reporting and disclosure practices in China. Journal of Accounting and Economics (August): 101598.
Ma, M. and W. B. Thomas. 2023. Economic consequences of operating lease recognition. Journal of Accounting and Economics (April-May): 101566.
Nesbitt, W. L., E. Outslay and A. V. Persson. 2023. A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks. Journal of Accounting and Economics (April-May): 101537.
Pan, Y., N. Shroff and P. Zhang. 2023. The dark side of audit market competition. Journal of Accounting and Economics (February): 101520.
Pinto, J. 2023. Mandatory disclosure and learning from external market participants: Evidence from the JOBS act. Journal of Accounting and Economics (February): 101528.
Sani, J., N. Shroff and H. White. 2023. Spillover effects of mandatory portfolio disclosures on corporate investment. Journal of Accounting and Economics (November-December): 101641.
Stewart, C. R. 2023. Appraisal rights and corporate disclosure during mergers and acquisitions. Journal of Accounting and Economics (February): 101527.
Wu, S. and W. Xue. 2023. Accounting comparability and relative performance evaluation by capital markets. Journal of Accounting and Economics (February): 101535.
Ye, M., M. Y. Zheng and W. Zhu. 2023. The effect of tick size on managerial learning from stock prices. Journal of Accounting and Economics (February): 101515.
Yost, B. P. 2023. Do tax-based proprietary costs discourage public listing? Journal of Accounting and Economics (April-May): 101553.
Zhang, R. X. 2023. Do managers learn from institutional investors through direct interactions? Journal of Accounting and Economics (April-May): 101554.
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