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Journal of Accounting and Economics

Volume 74 · Issue 1

August 202216 articles

Cross-industry information sharing among colleagues and analyst research

Allen H. Huang · An-Ping Lin · Amy Y. Zang

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August 2022pp. 101496DOI: 10.1016/j.jacceco.2022.101496 ↗

Does differential taxation of short-term relative to long-term capital gains affect long-term investment?

Eric He · Martin Jacob · Rahul Vashishtha · Mohan Venkatachalam

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August 2022pp. 101479DOI: 10.1016/j.jacceco.2022.101479 ↗

Does tax enforcement deter managers' self-dealing?

Benjamin P. Yost · Susan Shu

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August 2022pp. 101512DOI: 10.1016/j.jacceco.2022.101512 ↗

Editorial Board

Authors not recorded

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August 2022pp. 101532DOI: 10.1016/s0165-4101(22)00055-6 ↗

EDITORIAL DATA

Authors not recorded

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August 2022pp. 101548DOI: 10.1016/j.jacceco.2022.101548 ↗

Engagement in earnings conference calls

Kristina M. Rennekamp · Mani Sethuraman · Blake A. Steenhoven

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August 2022pp. 101498DOI: 10.1016/j.jacceco.2022.101498 ↗

Government subsidies and corporate disclosure

Ying Huang

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August 2022pp. 101480DOI: 10.1016/j.jacceco.2022.101480 ↗

Information uncertainty and organizational design

Elia Ferracuti

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August 2022pp. 101493DOI: 10.1016/j.jacceco.2022.101493 ↗

Insights into auditor public oversight boards: Whether, how, and why they “work”

Michelle Hanlon · Nemit Shroff

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August 2022pp. 101497DOI: 10.1016/j.jacceco.2022.101497 ↗

Investor information gathering and the resolution of uncertainty

Jed J. Neilson

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August 2022pp. 101513DOI: 10.1016/j.jacceco.2022.101513 ↗

Political connections and the SEC confidential treatment process

Anne M. Thompson

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August 2022pp. 101511DOI: 10.1016/j.jacceco.2022.101511 ↗

Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies

Gary Chen · Xiaoli (Shaolee) Tian · Miaomiao Yu

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August 2022pp. 101490DOI: 10.1016/j.jacceco.2022.101490 ↗

Signaling private information via accounting system design

Aysa Dordzhieva · Volker Laux · Ronghuo Zheng

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August 2022pp. 101494DOI: 10.1016/j.jacceco.2022.101494 ↗

Small innovators: No risk, No return

Noah Stoffman · Michael Woeppel · M. Deniz Yavuz

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August 2022pp. 101492DOI: 10.1016/j.jacceco.2022.101492 ↗

The benefits of transaction-level data: The case of NielsenIQ scanner data

Ilia D. Dichev · Jingyi Qian

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August 2022pp. 101495DOI: 10.1016/j.jacceco.2022.101495 ↗

The effect of income-shifting aggressiveness on corporate investment

Lisa De Simone · Kenneth J. Klassen · Jeri K. Seidman

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August 2022pp. 101491DOI: 10.1016/j.jacceco.2022.101491 ↗