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Journal of Accounting and Economics

Volume 76 · Issue 2-3

November 202315 articles

Acknowledgement

Authors not recorded

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November 2023pp. 101666DOI: 10.1016/j.jacceco.2023.101666 ↗

Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”

Reuven Avi-Yonah

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November 2023pp. 101612DOI: 10.1016/j.jacceco.2023.101612 ↗

Editorial Board

Authors not recorded

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November 2023pp. 101652DOI: 10.1016/s0165-4101(23)00076-9 ↗

Editorial data

John E. Core · Ed deHaan · Wayne Guay · Michelle Hanlon · Mark Lang · Joanna Wu

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November 2023pp. 101665DOI: 10.1016/j.jacceco.2023.101665 ↗

Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”

Jeffrey Hales

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November 2023pp. 101645DOI: 10.1016/j.jacceco.2023.101645 ↗

Institutional investors, climate disclosure, and carbon emissions

Shira Cohen · Igor Kadach · Gaizka Ormazabal

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November 2023pp. 101640DOI: 10.1016/j.jacceco.2023.101640 ↗

Investment, inflation, and the role of internal information systems as a transmission channel

Oliver Binz · Elia Ferracuti · Peter Joos

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November 2023pp. 101632DOI: 10.1016/j.jacceco.2023.101632 ↗

Managers’ choice of disclosure complexity

Jeremy Bertomeu

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November 2023pp. 101637DOI: 10.1016/j.jacceco.2023.101637 ↗

Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)

Lindsey A. Gallo

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November 2023pp. 101638DOI: 10.1016/j.jacceco.2023.101638 ↗

Relative performance evaluation, sabotage and collusion

Matthew J. Bloomfield · Catarina Marvão · Giancarlo Spagnolo

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November 2023pp. 101608DOI: 10.1016/j.jacceco.2023.101608 ↗

Spillover effects of mandatory portfolio disclosures on corporate investment

Jalal Sani · Nemit Shroff · Hal White

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November 2023pp. 101641DOI: 10.1016/j.jacceco.2023.101641 ↗

Strategic complexity in disclosure

Cyrus Aghamolla · Kevin Smith

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November 2023pp. 101635DOI: 10.1016/j.jacceco.2023.101635 ↗

Tax-loss harvesting with cryptocurrencies

Lin William Cong · Wayne Landsman · Edward Maydew · Daniel Rabetti

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November 2023pp. 101607DOI: 10.1016/j.jacceco.2023.101607 ↗

The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)

Eric Gelsomin · Amy Hutton

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November 2023pp. 101644DOI: 10.1016/j.jacceco.2023.101644 ↗

Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo

Jonathan M. Karpoff

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November 2023pp. 101606DOI: 10.1016/j.jacceco.2023.101606 ↗