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Journal of Accounting and Economics

Volume 70 · Issue 2-3

November 202015 articles

Acknowledgements

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November 2020pp. 101376DOI: 10.1016/s0165-4101(20)30078-1 ↗

Alternative evidence and views on asymmetric loan loss provisioning

Anne Beatty · Scott Liao

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November 2020pp. 101362DOI: 10.1016/j.jacceco.2020.101362 ↗

Asymmetric loan loss provision models

Sudipta Basu · Justin Vitanza · Wei Wang

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November 2020pp. 101359DOI: 10.1016/j.jacceco.2020.101359 ↗

Disclosure processing costs, investors’ information choice, and equity market outcomes: A review

Elizabeth Blankespoor · Ed deHaan · Iván Marinovic

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November 2020pp. 101344DOI: 10.1016/j.jacceco.2020.101344 ↗

Discussion of “disclosure processing costs, investors' information choice, and equity market outcomes: A review”

Snehal Banerjee · Bradyn Breon-Drish · Joseph Engelberg

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November 2020pp. 101337DOI: 10.1016/j.jacceco.2020.101337 ↗

Discussion of “ETFs and information transfer across firms”

Suresh Nallareddy

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November 2020pp. 101358DOI: 10.1016/j.jacceco.2020.101358 ↗

Discussion of “The effect of fair value accounting on the performance evaluation role of earnings”

Ivy Xiying Zhang · Yong Zhang

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November 2020pp. 101343DOI: 10.1016/j.jacceco.2020.101343 ↗

Does low latency trading improve market efficiency? A discussion

Ryan Erhard · Richard G. Sloan

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November 2020pp. 101342DOI: 10.1016/j.jacceco.2020.101342 ↗

Editorial Board

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November 2020pp. 101371DOI: 10.1016/s0165-4101(20)30073-2 ↗

Editorial Data

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November 2020pp. 101374DOI: 10.1016/s0165-4101(20)30076-8 ↗

ETFs and information transfer across firms

Sanjeev Bhojraj · Partha Mohanram · Suning Zhang

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November 2020pp. 101336DOI: 10.1016/j.jacceco.2020.101336 ↗

Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models

Anna M. Costello · Andrea K. Down · Mihir N. Mehta

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November 2020pp. 101360DOI: 10.1016/j.jacceco.2020.101360 ↗

Market efficiency in real time: Evidence from low latency activity around earnings announcements

Tarun Chordia · Bin Miao

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November 2020pp. 101335DOI: 10.1016/j.jacceco.2020.101335 ↗

Technology is changing lending: Implications for research

Andrew G. Sutherland

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November 2020pp. 101361DOI: 10.1016/j.jacceco.2020.101361 ↗

The effect of fair value accounting on the performance evaluation role of earnings

Mark DeFond · Jinshuai Hu · Mingyi Hung · Siqi Li

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November 2020pp. 101341DOI: 10.1016/j.jacceco.2020.101341 ↗