Journal of Accounting and Economics, August 2019

Green Table of Contents

 

Volume 68, Issue 1

 

Voluntary and mandatory disclosures: Do managers view them as substitutes?

     Suzie Noh, Eric C. So, Joseph P. Weber

     Article 101243

Link to preprint

 

Linked balance sheet presentation

     Lisa Koonce, Zheng Leitter, Brian J. White

     Article 101237

Link to preprint

 

The geographic decentralization of audit firms and audit quality

     Matthew J. Beck, Joshua L. Gunn, Nicholas Hallman

     Article 101234

Link to preprint

 

Macroeconomic effects of corporate tax policy

     Terry Shevlin, Lakshmanan Shivakumar, Oktay Urcan

     Article 101233

Link to preprint

 

Strategic reactions in corporate tax planning

     Christopher S. Armstrong, Stephen Glaeser, John D. Kepler

     Article 101232

Link to preprint

 

Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies

     Chen Lin, Micah S. Officer, Thomas Schmid, Hong Zou

     Article 101225

Link to preprint

 

Does short-selling threat discipline managers in mergers and acquisitions decisions?

     Eric C. Chang, Tse-Chun Lin, Xiaorong Ma

     Article 101223

Link to preprint

 

The labor market for directors and externalities in corporate governance: Evidence from the international labor market

     Ugur Lel, Darius Miller

     Article 101222

Link to preprint

 

A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks

     Salman Arif, Nathan T. Marshall, Joseph H. Schroeder, Teri Lombardi Yohn

     Article 101221

Link to preprint

 

Firm value and market liquidity around the adoption of common accounting standards

     Pingyang Gao, Xu Jiang, Gaoqing Zhang

     Article 101220

Link to preprint