Journal of Accounting and Economics, April-May, 2019

Green Table of Contents

 

Volume  67, Issues 2–3

Pages 255-520 (April–May 2019)

 

Agency costs and tax planning when the government is a major Shareholder

Mark Bradshaw, Guanmin Liao, Mark (Shuai) Ma

Pages 255-277

 Link to preprint

 

 

How does quasi-indexer ownership affect corporate tax planning?

Shuping Chen, Ying Huang, Ningzhong Li, Terry Shevlin

Pages 278-296

Link to preprint

 

 

The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise

Jon N. Kerr

Pages 297-305

Link to preprint

 

 

 

An analyst by any other surname: Surname favorability and market reaction to analyst forecasts

Jay Heon Jung, Alok Kumar, Sonya S. Lim, Choong-Yuel Yoo

Pages 306-335

Link to preprint

 

 

Why do accruals predict earnings?

Jonathan Lewellen, Robert J. Resutek

Pages 336-356

Link to preprint

 

 

Relative performance evaluation and the timing of earnings release

Guojin Gong, Laura Yue Li, Huifang Yin

Pages 358-386

Link to preprint

 

Disclosure incentives when competing firms have common ownership

Jihwon Park, Jalal Sani, Nemit Shroff, Hal White

Pages 387-415

Link to preprint

 

 

Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments

Hun-Tong Tan, Elaine Ying Wang, G-Song Yoo

Pages 416-437

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Portfolio performance manipulation in collateralized loan obligations

Maria Loumioti, Florin P. Vasvari

Pages 438-462

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Loan loss accounting and procyclical bank lending: The role of direct regulatory actions

P. Barrett Wheeler

Pages 463-495

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The effect of banks’ financial reporting on syndicated-loan structures

Anne Beatty, Scott Liao, Haiwen (Helen) Zhang

Pages 496-520

Link to preprint