Volume 79 · Issue 1

February 202514 articles

Complexity of CEO compensation packages

Ana Albuquerque · Mary Ellen Carter · Zhe (Michael) Guo · Luann J. Lynch

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February 2025pp. 101709DOI: 10.1016/j.jacceco.2024.101709 ↗

Do sell-side analysts react too pessimistically to bad news for minority-led firms? Evidence from target price valuations

Kathy Rupar · Sean Wang · Hayoung Yoon

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February 2025pp. 101707DOI: 10.1016/j.jacceco.2024.101707 ↗

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

Mark DeFond · Baolei Qi · Yi Si · Jieying Zhang

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February 2025pp. 101715DOI: 10.1016/j.jacceco.2024.101715 ↗

Early-life experience and CEOs’ reactions to COVID-19

Hong Ru · Endong Yang · Kunru Zou

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February 2025pp. 101734DOI: 10.1016/j.jacceco.2024.101734 ↗

Editorial Board

Authors not recorded

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February 2025pp. 101774DOI: 10.1016/s0165-4101(25)00010-2 ↗

EDITORIAL DATA

Authors not recorded

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February 2025pp. 101766DOI: 10.1016/j.jacceco.2025.101766 ↗

Executive compensation: The trend toward one-size-fits-all

Felipe Cabezon

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February 2025pp. 101708DOI: 10.1016/j.jacceco.2024.101708 ↗

Fair value accounting standards and securities litigation

Musaib Ashraf · Dain C. Donelson · John McInnis · Richard D. Mergenthaler

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February 2025pp. 101705DOI: 10.1016/j.jacceco.2024.101705 ↗

Foreign bank branch participation and U.S. syndicated loan contract design

Daniel G. Yang

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February 2025pp. 101714DOI: 10.1016/j.jacceco.2024.101714 ↗

Green innovation and firms’ financial and environmental performance: The roles of pollution prevention versus control

Qiang Cheng · An-Ping Lin · Mengjie Yang

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February 2025pp. 101706DOI: 10.1016/j.jacceco.2024.101706 ↗

Measuring firm exposure to government agencies

Daphne M. Armstrong · Stephen Glaeser · Jeffrey L. Hoopes

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February 2025pp. 101703DOI: 10.1016/j.jacceco.2024.101703 ↗

Mitigating risk-shifting in corporate pension plans: Evidence from stakeholder constituency statutes

Amy D. Garman · Thomas R. Kubick

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February 2025pp. 101704DOI: 10.1016/j.jacceco.2024.101704 ↗

Signaling innovation: The nontax benefits of claiming R&D tax credits

Bradford F. Hepfer · Hannah W. Judd · Sarah C. Rice

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February 2025pp. 101718DOI: 10.1016/j.jacceco.2024.101718 ↗

Transaction-level transparency and portfolio mimicking

Thomas C. Hagenberg

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February 2025pp. 101713DOI: 10.1016/j.jacceco.2024.101713 ↗