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Journal of Accounting and Economics

Volume 81 · Issue 1

February 202611 articles

Acknowledgement

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February 2026pp. 101863DOI: 10.1016/j.jacceco.2026.101863 ↗

Editorial Board

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February 2026pp. 101869DOI: 10.1016/s0165-4101(26)00012-1 ↗

Editorial data

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February 2026pp. 101862DOI: 10.1016/j.jacceco.2026.101862 ↗

How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases

Sinja Leonelli · Maximilian Muhn · Thomas Rauter · Gurpal S. Sran

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February 2026pp. 101811DOI: 10.1016/j.jacceco.2025.101811 ↗

Information sharing within institutional investor networks

Wei Ting Loh

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February 2026pp. 101803DOI: 10.1016/j.jacceco.2025.101803 ↗

Innovation in firms: Experimentation and strategic communication

Li Azinovic-Yang · Tim Baldenius

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February 2026pp. 101830DOI: 10.1016/j.jacceco.2025.101830 ↗

Mandatory disclosure of investors’ fossil fuel holdings

Gregory S. Miller · Douglas R. Stockbridge · Christopher D. Williams

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February 2026pp. 101829DOI: 10.1016/j.jacceco.2025.101829 ↗

Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization

Jiyuan Dai · Gaizka Ormazabal · Fernando Penalva · Robert Raney

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February 2026pp. 101817DOI: 10.1016/j.jacceco.2025.101817 ↗

Real effects of proposed scope 3 disclosures

Mary Ellen Carter · Lian Fen Lee · Enshuai Yu

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February 2026pp. 101820DOI: 10.1016/j.jacceco.2025.101820 ↗

Unraveling the time-series dynamics between aggregate earnings and GDP

Lindsey A. Gallo · Hengda Jin · Suhas A. Sridharan

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February 2026pp. 101806DOI: 10.1016/j.jacceco.2025.101806 ↗

With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure

Jonathan Libgober · Beatrice Michaeli · Elyashiv Wiedman

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February 2026pp. 101802DOI: 10.1016/j.jacceco.2025.101802 ↗