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Journal of Accounting and Economics
1979
- September 2008 |
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Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.
Abarbanell, J. S. 1991. Do analysts' earnings forecasts incorporate information in prior stock price changes? Journal of Accounting and Economics (June): 147-165.
Abarbanell, J. S., W. N. Lanen and R. E. Verrecchia. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics (July): 31-60.
Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.
Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100.
Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.
Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.
Adams, R. B. and D. Ferreira. 2008. Do directors perform for pay? Journal of Accounting and Economics (September): 154-171.
Adams, R. B. and J. A. C. Santos. 2006. Identifying the effect of managerial control on firm performance. Journal of Accounting and Economics (April): 55-85.
Adiel, R. 1996. Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. Journal of Accounting and Economics (August-December): 207-240.
Ahmed, A. S. 1994. Accounting earnings and future economic rents: An empirical analysis. Journal of Accounting and Economics (May): 377-400.
Ahmed, A. S. and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis. Journal of Accounting and Economics (September): 207-225.
Ahmed, A. S. and S. Duellman. 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics (July): 411-437.
Ahmed, A. S., C. Takeda and S. Thomas. 1999. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects. Journal of Accounting and Economics (November): 1-25.
Ajinkya, B. B. and P. C. Jain. 1989. The behavior of daily stock market trading volume. Journal of Accounting and Economics (November): 331-359.
Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.
Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.
Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.
Ali, A. and P. Zarowin. 1992. Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients. Journal of Accounting and Economics (June-September): 249-264.
Ali, A., S. Klasa and O. Z. Li. 2008. Institutional stakeholdings and better-informed traders at earnings announcements. Journal of Accounting and Economics (September): 47-61.
Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.
Allen, F. and E. Carletti. 2008. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 358-378.
Amir, E. and B. Lev. 1996. Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics (August-December): 3-30.
Anderson, R. C., S. A. Mansi and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics (September): 315-342.
Anilowski, C., M. Feng, D. J. Skinner. 2007. Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. Journal of Accounting and Economics (September): 36-63.
Anthony, J. H. and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics (June-September): 203-227.
Arnaiz, O. G. and V. Salas-Fumás. 2008. Performance standards and optimal incentives. Journal of Accounting and Economics (March): 139-152.
Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: a discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.
Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.
Arya, A. and B. Mittendorf. 2005. Using disclosure to influence herd behavior and alter competition. Journal of Accounting and Economics (December): 231-246.
Arya, A. and B. Mittendorf. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting and Economics (July): 321-339.
Arya, A., J. Fellingham, and J. Glover. 1997. Teams, repeated tasks, and implicit incentives. Journal of Accounting and Economics (May): 7-30.
Ashbaugh-Skaife, H., D. W. Collins and R. LaFond. 2006. The effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics (October): 203-243.
Ashbaugh-Skaife, H., D. W. Collins and W. R. Kinney Jr. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics (September): 166-192.
Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.
Atiase, R. K. and L. S. Bamber. 1994. Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry. Journal of Accounting and Economics (May): 309-329.
Ayers, B. and R. N. Freeman. 1997. Market assessment of industry and firm earnings information. Journal of Accounting and Economics (15 December): 205-218.
Ayres, F. L. 1986. Characteristics of firms electing early adoption of SFAS 52. Journal of Accounting and Economics (June): 143-158.
Baber, W. R. 1983. Toward understanding the role of auditing in the public sector. Journal of Accounting and Economics (5): 213-227.
Baber, W. R., S. Kang, and K. R. Kumar. 1998. Accounting earnings and executive compensation:: The role of earnings persistence. Journal of Accounting and Economics (27 May): 169-193.
Baber, W. R., S. N. Janakiraman and S. Kang. 1996. Investment opportunities and the structure of executive compensation. Journal of Accounting and Economics (June): 297-318.
Bagnoli, M., M. D. Beneish and S. G. Watts. 1999. Whisper forecasts of quarterly earnings per share. Journal of Accounting and Economics (November): 27-50.
Baiman, S. and R. E. Verrecchia. 1995. Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting. Journal of Accounting and Economics (July): 93-121.
Baker, G. P. 1993. Growth, corporate policies, and the investment opportunity set. Journal of Accounting and Economics (January-July): 161-165.
Ball, R. 1992. The earnings-price anomaly. Journal of Accounting and Economics (June-September): 319-345.
Ball, R. and E. Bartov. 1996. How naive is the stock market's use of earnings information? Journal of Accounting and Economics (June): 319-337.
Ball, R. and G. M. MacDonald. 1995. Editorial: Organizations, incentives, and innovation. Journal of Accounting and Economics (March-May): 177.
Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.
Ball, R. and L. Shivakumar. 2008. Earnings quality at initial public offerings. Journal of Accounting and Economics (August): 324-349.
Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics (December): 235-270.
Ball, R., R. L. Watts and J. L. Zimmerman. 1987. The first eight years of the Journal of Accounting and Economics. Journal of Accounting and Economics (April): 3-6.
Ball, R., R. L. Watts and J. L. Zimmerman. 1992. Five year report on the Journal of Accounting & Economics. Journal of Accounting and Economics (March): 3-6.
Ball, R., R. L. Watts and J. L. Zimmerman. 1997. Five year report on the Journal of Accounting and Economics. Journal of Accounting and Economics (May): 3-6.
Ball, R., S. P. Kothari and A. Robin. 2000. Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]. Journal of Accounting and Economics (October): 241.
Ball, R., S. P. Kothari and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics (February): 1-51.
Balsam, S. and S. Miharjo. 2007. The effect of equity compensation on voluntary executive turnover. Journal of Accounting and Economics (March): 95-119.
Balsam, S., I. Haw and S. B. Lilien. 1995. Mandated accounting changes and managerial discretion. Journal of Accounting and Economics (July): 3-29.
Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics (February): 115-137.
Banker, R. D., H. Chang and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting and Economics (June): 255-281.
Banker, R. D., S. Lee and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics (April): 195-226.
Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 2000. An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan. Journal of Accounting and Economics (December): 315-350.
Banker, R. D., S. M. Datar and S. Kekre. 1988. Relevant costs, congestion and stochasticity in production environments. Journal of Accounting and Economics (July): 171-197.
Barber, B. M., R. Lehavy, M. McNichols and B. Trueman. 2006. Buys, holds, and sells: The distribution of investment banks’ stock ratings and the implications for the profitability of analysts’ recommendations. Journal of Accounting and Economics (April): 87-117.
Barth, M. E. 2003. Discussion of “Compensation policy and discretionary disclosure”. Journal of Accounting and Economics (January): 311-318.
Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.
Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.
Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.
Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.
Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics (September): 77-104.
Barton, J. and G. Waymire. 2004. Investor protection under unregulated financial reporting. Journal of Accounting and Economics (December): 65-116.
Barton, J. and M. Mercer. 2005. To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance. Journal of Accounting and Economics (September): 509-533.
Bartov, E. 1991. Open-market stock repurchases as signals for earnings and risk changes. Journal of Accounting and Economics (September): 275-294.
Bartov, E., D. Givoly and C. Hayn. 2002. The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics (June): 173-204.
Bartov, E., F. A. Gul, and J. S. L. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics (December): 421-452.
Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics (December): 3-37.
Basu, S. 2004. What do we learn from two new accounting-based stock market anomalies? Journal of Accounting and Economics (December): 333-348.
Basu, S. and S. Markov. 2004. Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 171-203.
Beatty, A. 1999. Assessing the use of derivatives as part of a risk-management strategy. Journal of Accounting and Economics (January): 353-357.
Beatty, A. 2007. Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”. Journal of Accounting and Economics (September): 32-35.
Beatty, A., J. Weber and J. J. Yu. 2008. Conservatism and debt. Journal of Accounting and Economics (August): 154-174.
Beatty, A., K. Ramesh and J. Weber. 2002. The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations. Journal of Accounting and Economics (June): 205-227.
Beatty, A., P. G. Berger and J. Magliolo. 1995. Motives for forming research & development financing organizations. Journal of Accounting and Economics (March-May): 411-442.
Beatty, A., S. Chamberlain and J. Magliolo. 1996. An empirical analysis of the economic implications of fair value accounting for investment securities. Journal of Accounting and Economics (August-December): 43-77.
Beaver, W., M. McNichols and R. Price. 2007. Delisting returns and their effect on accounting-based market anomalies. Journal of Accounting and Economics (July): 341-368.
Beaver, W., R. Lambert and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics (March): 3-28.
Beaver, W. H. 1999. Comments on ‘An empirical assessment of the residual income valuation model'. Journal of Accounting and Economics (January): 35-42.
Beaver, W. H. and E. E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics (August-December): 177-206.
Beaver, W. H. and W. R. Landsman. 1981. Note on the behavior of residual security returns for winner and loser portfolios. Journal of Accounting and Economics (December): 233-241.
Beaver, W. H., R. A. Lambert and S. G. Ryan. 1987. The information content of security prices : A second look. Journal of Accounting and Economics (July): 139-157.
Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.
Beaver, W. H., C. Shakespeare and M. T. Soliman. 2006. Differential properties in the ratings of certified versus non-certified bond-rating agencies. Journal of Accounting and Economics (December): 303-334.
Beaver, W. H., M. F. McNichols and K. K. Nelson. 2003. Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry. Journal of Accounting and Economics (August): 347-376.
Beaver, W. H., M. L. McAnally and C. H. Stinson. 1997. The information content of earnings and prices: A simultaneous equations approach. Journal of Accounting and Economics (May): 53-81.
Beaver, W. H., P. A. Griffin and W. R. Landsman. 1982.The incremental information content of replacement cost earnings. Journal of Accounting and Economics (July): 15-39.
Beaver, W. H., P. A. Griffin, and W. R. Landsman. 1984. Testing for incremental information content in the presence of collinearity: A comment. Journal of Accounting and Economics (December): 219-223.
Begley, J. 1990. Debt covenants and accounting choice. Journal of Accounting and Economics (January): 125-139.
Begley, J. and G. A. Feltham. 1999. An empirical examination of the relation between debt contracts and management incentives. Journal of Accounting and Economics (April): 229-259.
Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.
Benston, G. J. 1985. The self-serving management hypothesis: Some evidence. Journal of Accounting and Economics (April): 67-84.
Berger, P. G. 2003. Discussion of “Anomalous stock returns around internet firms’ earnings announcements”. Journal of Accounting and Economics (January): 273-281.
Bernard, V. L. and D. J. Skinner. 1996. What motivates managers' choice of discretionary accruals? Journal of Accounting and Economics (August-December): 313-325.
Bernard, V. L. and J. K. Thomas. 1990. Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics (December): 305-340.
Bhagat, S. and I. Welch. 1995. Corporate research & development investments international comparisons. Journal of Accounting and Economics (March-May): 443-470.
Bhattacharya, N., E. L. Black, T. E. Christensen and C. R. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics (December): 285-319.
Bhushan, R. 1989. Collection of information about publicly traded firms: Theory and evidence. Journal of Accounting and Economics (July): 183-206.
Bhushan, R. 1989. Firm characteristics and analyst following. Journal of Accounting and Economics (July): 255-274.
Bhushan, R. 1994. An informational efficiency perspective on the post-earnings announcement drift. Journal of Accounting and Economics (July): 45-65.
Biddle, G. C., R. M. Bowen and J. S. Wallace. 1997. Does EVA® beat earnings? Evidence on associations with stock returns and firm values. Journal of Accounting and Economics (31 December): 301-336.
Bizjak, J. M., J. A. Brickley and J. L. Coles. 1993. Stock-based incentive compensation and investment behavior. Journal of Accounting and Economics (January-July): 349-372.
Blacconiere, W. G. 1991. Market reactions to accounting regulations in the savings and loan industry. Journal of Accounting and Economics (March): 91-113.
Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.
Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.
Blacconiere, W. G., M. F. Johnson and M. S. Johnson. 2000. Market valuation and deregulation of electric utilities. Journal of Accounting and Economics (April): 231-260.
Blacconiere, W. G., R. M. Bowen, S. E. Sefcik and C. H. Stinson. 1991. Determinants of the use of regulatory accounting principles by savings and loans. Journal of Accounting and Economics (June): 167-201.
Black, E. L., T. A. Carnes, M. Mosebach and S. E. Moyer. 2004. Regulatory monitoring as a substitute for debt covenants. Journal of Accounting and Economics (September): 367-391.
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Bloomfield, R. 2008. Discussion of “Annual report readability, current earnings, and earnings persistence”. Journal of Accounting and Economics (August): 248-252.
Bodnar, G. M. and J. Weintrop. 1997. The valuation of the foreign income of US multinational firms: A growth opportunities perspective. Journal of Accounting and Economics (December): 69-97.
Bolton, P. and H. Mehran. 2006. An introduction to the governance and taxation of not-for-profit organizations. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 293-305.
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Bowen, R. M., L. DuCharme and D. Shores. 1995. Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics (December): 255-295.
Bowen, R. M., M. F. Johnson and T. Shevlin. 1989. Informational efficiency and the information content of earnings during the market crash of October 1987. Journal of Accounting and Economics (July): 225-254.
Bradshaw, M. T. 2003. A discussion of ‘Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings’. Journal of Accounting and Economics (December): 321-335.
Bradshaw, M. T., S. A. Richardson and R. G. Sloan. 2006. The relation between corporate financing activities, analysts’ forecasts and stock returns. Journal of Accounting and Economics (October): 53-85.
Brickley, J. A. 2003. Empirical research on CEO turnover and firm-performance: A discussion. Journal of Accounting and Economics (December): 227-233.
Brickley, J. A. and L. D. Van Drunen. 1990. Internal corporate restructuring: An empirical analysis. Journal of Accounting and Economics (January): 251-280.
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Brown, S., K. Lo and T. Lys. 1999. Use of R2 in accounting research: Measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28(2)(December): 83-115.
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Bushee, B. J. and C. Leuz. 2005. Economic consequences of SEC disclosure regulation: Evidence from the OTC bulletin board. Journal of Accounting and Economics (June): 233-264.
Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2003. Open versus closed conference calls: The determinants and effects of broadening access to disclosure. Journal of Accounting and Economics (January): 149-180.
Bushman, R., Q. Chen, E. Engel and A. Smith. 2004. Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics (June): 167-201.
Bushman, R. M. and A. J. Smith. 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics (December): 237-333.
Bushman, R. M. and J. D. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics (October): 107-148.
Bushman, R. M. and R. J. Indjejikian. 1993. Accounting income, stock price, and managerial compensation. Journal of Accounting and Economics (January-July): 3-23.
Bushman, R. M., R. J. Indjejikian and A. Smith. 1996. CEO compensation: The role of individual performance evaluation. Journal of Accounting and Economics (April): 161-193.
Butler, M., A. J. Leone and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics (June): 139-165.
Butler, M., A. Kraft and I. S. Weiss. 2007. The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports. Journal of Accounting and Economics (July): 181-217.
Calegari, M. J. 2000. The effect of tax accounting rules on capital structure and discretionary accruals. Journal of Accounting and Economics (August): 1-31.
Caramanis, C. and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics (March): 116-138.
Cardinal, L. B. and T. C. Opler. 1995. Corporate diversification and innovative efficiency an empirical study. Journal of Accounting and Economics (March-May): 365-381.
Carter, M. E. and L. J. Lynch. 2003. The consequences of the FASB's 1998 proposal on accounting for stock option repricing. Journal of Accounting and Economics (April): 51-72.
Carter, M. E. and L. J. Lynch. 2004. The effect of stock option repricing on employee turnover. Journal of Accounting and Economics (February): 91-112.
Chan, K. C. and G. S. Seow. 1996. The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. Journal of Accounting and Economics (February): 139-158.
Chan, K. H. and L. Chow. 1997. An empirical study of tax audits in China on international transfer pricing. Journal of Accounting and Economics (May): 83-112.
Chan, W. S., R. Frankel and S. P. Kothari. 2004. Testing behavioral finance theories using trends and consistency in financial performance. Journal of Accounting and Economics (December): 3-50.
Chaney, P. K., C. E. Hogan and D. C. Jeter. 1999. The effect of reporting restructuring charges on analysts’ forecast revisions and errors. Journal of Accounting and Economics (July): 261-284.
Chase, B. W. and E. N. Coffman. 1994. Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities. Journal of Accounting and Economics (September): 233-243.
Chen, P. and G. Zhang. 2007. How do accounting variables explain stock price movements? Theory and evidence. Journal of Accounting and Economics (July): 219-244.
Chen, S., M. L. DeFond and C. W. Park. 2002. Voluntary disclosure of balance sheet information in quarterly earnings announcements. Journal of Accounting and Economics (June): 229-251.
Chen, Q., J. Francis and W. Jiang. 2005. Investor learning about analyst predictive ability. Journal of Accounting and Economics (February): 3-24.
Choi, S. K. and D. C. Jeter. 1992. The effects of qualified audit opinions on earnings response coefficients. Journal of Accounting and Economics (June-September): 229-247.
Christensen, P. O., G. A. Feltham and F. Sabac. 2003. Dynamic incentives and responsibility accounting: a comment. Journal of Accounting and Economics (August): 423-436.
Christensen, P. O., G. A. Feltham and F. Şabac. 2005. A contracting perspective on earnings quality. Journal of Accounting and Economics (June): 265-294.
Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics (December): 231-258.
Christie, A. A. 1990. Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses. Journal of Accounting and Economics (January): 15-36.
Christie, A. A. , M. D. Kennelley, J. W. King and T. F. Schaefer. 1984. Testing for incremental information content in the presence of collinearity. Journal of Accounting and Economics (December): 205-217.
Chung, H. H. and J. P. Wynn. 2008. Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics (September): 135-153.
Clarkson, P. M. and D. A. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics (January): 207-228.
Clement, M. B. 1999. Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? Journal of Accounting and Economics (July): 285-303.
Clement, M. B., L. Koonce, T. J. Lopez. 2007. The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance. Journal of Accounting and Economics (December): 378-398.
Clinch, G. and J. Magliolo. 1993. CEO compensation and components of earnings in bank holding companies. Journal of Accounting and Economics (January-July): 241-272.
Clinch, G. and T. Shibano. 1996. Differential tax benefits and the pension reversion decision. Journal of Accounting and Economics (February): 69-106.
Clinch, G. J. and N. A. Sinclair. 1987. Intra-industry information releases : A recursive systems approach. Journal of Accounting and Economics (April): 89-106.
Coase, R. H. 1990. Accounting and the theory of the firm. Journal of Accounting and Economics (January): 3-13.
Cohen, D. A. and T. Z. Lys. 2003. A note on analysts’ earnings forecast errors distribution. Journal of Accounting and Economics (December): 147-164.
Cohen, D. A. and T. Z. Lys. 2006. Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns. Journal of Accounting and Economics (October): 87-105.
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