Volume 61 · Issue 1

February 201614 articles

A Tribute to Ross Watts and Jerry Zimmerman

Authors not recorded

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February 2016pp. iv-vDOI: 10.1016/s0165-4101(16)00015-x ↗

Accounting conservatism and firm investment efficiency

Juan Manuel García Lara · Beatriz García Osma · Fernando Penalva

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February 2016pp. 221-238DOI: 10.1016/j.jacceco.2015.07.003 ↗

Common auditors in M&A transactions

Ye Cai · Yongtae Kim · Jong Chool Park · Hal D. White

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February 2016pp. 77-99DOI: 10.1016/j.jacceco.2015.01.004 ↗

Customer concentration risk and the cost of equity capital

Dan Dhaliwal · J. Scott Judd · Matthew Serfling · Sarah Shaikh

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February 2016pp. 23-48DOI: 10.1016/j.jacceco.2015.03.005 ↗

Directors׳ and officers׳ liability insurance and the cost of equity

Zhihong Chen · Oliver Zhen Li · Hong Zou

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February 2016pp. 100-120DOI: 10.1016/j.jacceco.2015.04.001 ↗

Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?

Lisa De Simone

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February 2016pp. 145-165DOI: 10.1016/j.jacceco.2015.06.002 ↗

Editorial Board

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February 2016pp. IFCDOI: 10.1016/s0165-4101(16)00006-9 ↗

Labor unemployment insurance and earnings management

Yiwei Dou · Mozaffar Khan · Youli Zou

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February 2016pp. 166-184DOI: 10.1016/j.jacceco.2015.06.001 ↗

Managers’ green investment disclosures and investors’ reaction

Patrick R. Martin · Donald V. Moser

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February 2016pp. 239-254DOI: 10.1016/j.jacceco.2015.08.004 ↗

On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals

Kai Wai Hui · Karen K. Nelson · P. Eric Yeung

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February 2016pp. 185-202DOI: 10.1016/j.jacceco.2015.06.003 ↗

Shared auditors in mergers and acquisitions

Dan S. Dhaliwal · Phillip T. Lamoreaux · Lubomir P. Litov · Jordan B. Neyland

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February 2016pp. 49-76DOI: 10.1016/j.jacceco.2015.01.005 ↗

The confounding effect of cost stickiness on conservatism estimates

Rajiv D. Banker · Sudipta Basu · Dmitri Byzalov · Janice Y.S. Chen

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February 2016pp. 203-220DOI: 10.1016/j.jacceco.2015.07.001 ↗

The information role of audit opinions in debt contracting

Peter F. Chen · Shaohua He · Zhiming Ma · Derrald Stice

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February 2016pp. 121-144DOI: 10.1016/j.jacceco.2015.04.002 ↗

The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings

Adrienne Rhodes

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February 2016pp. 1-22DOI: 10.1016/j.jacceco.2015.11.002 ↗