Journal of Accounting and Economics

Green Table of Contents

 

 

Volume 70, Issues 2–3

November–December 2020

 

Disclosure processing costs, investors’ information choice, and equity market outcomes: A review

    Elizabeth Blankespoor, Ed deHaan, Iván Marinovic

    Article 101344

Link to preprint

 

Discussion of “disclosure processing costs, investors' information choice, and equity market outcomes: A review”

    Snehal Banerjee, Bradyn Breon-Drish, Joseph Engelberg

    Article 101337

Link to preprint

 

The effect of fair value accounting on the performance evaluation role of earnings

    Mark DeFond, Jinshuai Hu, Mingyi Hung, Siqi Li

    Article 101341

Link to preprint

 

 

Discussion of “The effect of fair value accounting on the performance evaluation role of earnings”

    Ivy Xiying Zhang, Yong Zhang

    Article 101343

Green copy not found

 

Market efficiency in real time: Evidence from low latency activity around earnings announcements

    Tarun Chordia, Bin Miao

    Article 101335

Link to preprint

 

 

Does low latency trading improve market efficiency? A discussion

    Ryan Erhard, Richard G. Sloan

    Article 101342

Request copy form author via ResearchGate

 

 

ETFs and information transfer across firms

    Sanjeev Bhojraj, Partha Mohanram, Suning Zhang

    Article 101336

Link to preprint

 

 

Discussion of “ETFs and information transfer across firms”

    Suresh Nallareddy

    Article 101358

Link to preprint

 

Asymmetric loan loss provision models

    Sudipta Basu, Justin Vitanza, Wei Wang

    Article 101359

Link to preprint

 

Alternative evidence and views on asymmetric loan loss provisioning

    Anne Beatty, Scott Liao

    Article 101362

Request copy from authors via ResearchGate

 

Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models

    Anna M. Costello, Andrea K. Down, Mihir N. Mehta

    Article 101360

Link to preprint

 

Technology is changing lending: Implications for research

    Andrew G. Sutherland

    Article 101361

Link to preprint