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Journal of Accounting and Economics

Volume 63 · Issue 2-3

April 201717 articles

A plain English measure of financial reporting readability

Samuel B. Bonsall · Andrew J. Leone · Brian P. Miller · Kristina Rennekamp

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April 2017pp. 329-357DOI: 10.1016/j.jacceco.2017.03.002 ↗

Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts

Daniel Bradley · Sinan Gokkaya · Xi Liu · Fei Xie

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April 2017pp. 179-206DOI: 10.1016/j.jacceco.2017.01.003 ↗

Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures

Weili Ge · Allison Koester · Sarah McVay

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April 2017pp. 358-384DOI: 10.1016/j.jacceco.2017.01.001 ↗

Bond repurchase objectives and the repurchase method choice

Hagit Levy · Ron Shalev

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April 2017pp. 385-403DOI: 10.1016/j.jacceco.2016.09.003 ↗

Career concerns of banking analysts

Joanne Horton · George Serafeim · Shan Wu

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April 2017pp. 231-252DOI: 10.1016/j.jacceco.2017.03.003 ↗

Corruption in bank lending: The role of timely loan loss recognition

Brian Akins · Yiwei Dou · Jeffrey Ng

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April 2017pp. 454-478DOI: 10.1016/j.jacceco.2016.08.003 ↗

Editorial Board

Authors not recorded

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April 2017pp. IFCDOI: 10.1016/s0165-4101(17)30023-x ↗

Insider versus outsider CEOs, executive compensation, and accounting manipulation

Prasart Jongjaroenkamol · Volker Laux

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April 2017pp. 253-261DOI: 10.1016/j.jacceco.2017.01.002 ↗

IRS and corporate taxpayer effects of geographic proximity

Thomas R. Kubick · G. Brandon Lockhart · Lillian F. Mills · John R. Robinson

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April 2017pp. 428-453DOI: 10.1016/j.jacceco.2016.09.005 ↗

Languages and earnings management

Jaehyeon Kim · Yongtae Kim · Jian Zhou

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April 2017pp. 288-306DOI: 10.1016/j.jacceco.2017.04.001 ↗

Leaving before bad times: Does the labor market penalize preemptive director resignations?

Ying Dou

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April 2017pp. 161-178DOI: 10.1016/j.jacceco.2017.02.002 ↗

Properties of optimal accounting rules in a signaling game

Xu Jiang · Ming Yang

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April 2017pp. 499-512DOI: 10.1016/j.jacceco.2016.07.004 ↗

Regulatory oversight and auditor market share

Daniel Aobdia · Nemit Shroff

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April 2017pp. 262-287DOI: 10.1016/j.jacceco.2017.03.001 ↗

The effect of corporate taxation on bank transparency: Evidence from loan loss provisions

Kathleen Andries · John Gallemore · Martin Jacob

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April 2017pp. 307-328DOI: 10.1016/j.jacceco.2017.03.004 ↗

The effects of SFAS 157 disclosures on investment decisions

Michael Iselin · Allison Nicoletti

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April 2017pp. 404-427DOI: 10.1016/j.jacceco.2016.09.004 ↗

Third-party consequences of short-selling threats: The case of auditor behavior

Ole-Kristian Hope · Danqi Hu · Wuyang Zhao

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April 2017pp. 479-498DOI: 10.1016/j.jacceco.2016.09.006 ↗

Voluntary disclosure and strategic stock repurchases

Praveen Kumar · Nisan Langberg · Jacob Oded · K. Sivaramakrishnan

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April 2017pp. 207-230DOI: 10.1016/j.jacceco.2017.02.001 ↗