Journal of Accounting and Economics

Green Table of Contents

 

 

Volume 70, Issue 1

August 2020

 

The spillover effects of MD&A disclosures for real investment: The role of industry competition

    Art Durnev, Claudine Mangen

    Article 101299

Link to preprint

 

Deterrence of financial misreporting when public and private enforcement strategically interact

    Stefan F. Schantl, Alfred Wagenhofer

    Article 101311

Request copy from author via ResearchGate

 

 

PCAOB international inspections and Merger and Acquisition outcomes

    Yongtae Kim, Lixin (Nancy) Su, Gaoguang (Stephen) Zhou, Xindong (Kevin) Zhu

    Article 101318

Link to preprint

 

Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations

    Katharine D. Drake, Russ Hamilton, Stephen J. Lusch

    Article 101317

Link to preprint

 

 

Local soldier fatalities and war profiteers: New tests of the political cost hypothesis

    Matthew Boland, David Godsell

    Article 101316

Link to preprint

 

 

Effects of accounting conservatism on investment efficiency and innovation

    Volker Laux, Korok Ray

    Article 101319

Link to preprint

 

 

Auditors are known by the companies they keep

    Jonathan Cook, Zachary T. Kowaleski, Michael Minnis, Andrew Sutherland, Karla M. Zehms

    Article 101314

Link to preprint

 

Cultural diversity on Wall Street: Evidence from consensus earnings forecasts

    Kenneth Merkley, Roni Michaely, Joseph Pacelli

    Article 101330

Link to preprint

 

Implications of Non-GAAP earnings for real activities and accounting choices

    Henry Laurion

    Article 101333

Link to preprint

 

Can social media distort price discovery? Evidence from merger rumors

    Weishi Jia, Giulia Redigolo, Susan Shu, Jingran Zhao

    Article 101334

Link to preprint