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Journal of Accounting and Economics

Volume 81 · Issue 3

May 202610 articles

Do designated market makers facilitate earnings news discovery?

Nilabhra Bhattacharya · Bidisha Chakrabarty · Matthew Ma · Jing Pan

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May 2026pp. 101852DOI: 10.1016/j.jacceco.2025.101852 ↗

Earnings targets, strategic patent sales, and patent trolls

Jinhwan Kim · Kristen Valentine

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May 2026pp. 101853DOI: 10.1016/j.jacceco.2025.101853 ↗

Editorial Board

Authors not recorded

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May 2026pp. 101891DOI: 10.1016/s0165-4101(26)00034-0 ↗

Editorial data

Elizabeth Blankespoor · Ed deHaan · Wayne Guay · Mark Lang · Nemit Shroff · Joanna Wu

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May 2026pp. 101886DOI: 10.1016/j.jacceco.2026.101886 ↗

Political costs and strategic corporate communication

Christine Cuny · Jungbae Kim · Mihir N. Mehta

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May 2026pp. 101860DOI: 10.1016/j.jacceco.2026.101860 ↗

Seasonal variation in cash flows and the timing role of accruals

Martin Kapons · David Veenman

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May 2026pp. 101854DOI: 10.1016/j.jacceco.2025.101854 ↗

SEC scrutiny and corporate risk-taking

David P. Weber · Nina Xu · Kangkang Zhang

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May 2026pp. 101855DOI: 10.1016/j.jacceco.2025.101855 ↗

Social media livestreaming: Investor information or persuasion?

Ed deHaan · Allen H. Huang · Srijith Kannan · Lu Qiu

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May 2026pp. 101861DOI: 10.1016/j.jacceco.2026.101861 ↗

The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners

Lisa Yao Liu · Lijing Tong

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May 2026pp. 101857DOI: 10.1016/j.jacceco.2025.101857 ↗

Weak capital, weak provisions—Credit risk provisioning under IFRS 9

Markus Behn · Cyril Couaillier

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May 2026pp. 101856DOI: 10.1016/j.jacceco.2025.101856 ↗