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Journal of Accounting and Economics

Volume 73 · Issue 2-3

April 202214 articles

Acknowledgement

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April 2022pp. 101508DOI: 10.1016/j.jacceco.2022.101508 ↗

An accounting-based asset pricing model and a fundamental factor

Stephen Penman · Julie Zhu

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April 2022pp. 101476DOI: 10.1016/j.jacceco.2021.101476 ↗

Complexity aversion when Seeking Alpha

Tarik Umar

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April 2022pp. 101477DOI: 10.1016/j.jacceco.2021.101477 ↗

Economic consequences of managerial compensation contract disclosure

Yan Xiong · Xu Jiang

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April 2022pp. 101489DOI: 10.1016/j.jacceco.2022.101489 ↗

Editorial Board

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April 2022pp. 101503DOI: 10.1016/s0165-4101(22)00026-x ↗

EDITORIAL DATA

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April 2022pp. 101506DOI: 10.1016/s0165-4101(22)00029-5 ↗

Firms’ response to macroeconomic estimation errors

Oliver Binz · William J. Mayew · Suresh Nallareddy

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April 2022pp. 101454DOI: 10.1016/j.jacceco.2021.101454 ↗

How do auditors respond to competition? Evidence from the bidding process

Nicholas J. Hallman · Antonis Kartapanis · Jaime J. Schmidt

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April 2022pp. 101475DOI: 10.1016/j.jacceco.2021.101475 ↗

Learning from the Joneses: Technology spillover, innovation externality, and stock returns

Kevin Tseng

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April 2022pp. 101478DOI: 10.1016/j.jacceco.2022.101478 ↗

Market power and credit rating standards: Global evidence

Mingyi Hung · Pepa Kraft · Shiheng Wang · Gwen Yu

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April 2022pp. 101474DOI: 10.1016/j.jacceco.2021.101474 ↗

Meet the press: Survey evidence on financial journalists as information intermediaries

Andrew C. Call · Scott A. Emett · Eldar Maksymov · Nathan Y. Sharp

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April 2022pp. 101455DOI: 10.1016/j.jacceco.2021.101455 ↗

Non-GAAP earnings and stock price crash risk

Charles Hsu · Rencheng Wang · Benjamin C. Whipple

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April 2022pp. 101473DOI: 10.1016/j.jacceco.2021.101473 ↗

The politics of bank opacity

Heng Yue · Liandong Zhang · Qinlin Zhong

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April 2022pp. 101452DOI: 10.1016/j.jacceco.2021.101452 ↗

Who did it matters: Executive equity compensation and financial reporting fraud

Robert H. Davidson

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April 2022pp. 101453DOI: 10.1016/j.jacceco.2021.101453 ↗