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Journal of Accounting and Economics

Volume 67 · Issue 2-3

April 201915 articles

Acknowledgements

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April 2019pp. I-VDOI: 10.1016/s0165-4101(19)30030-8 ↗

Agency costs and tax planning when the government is a major Shareholder

Mark Bradshaw · Guanmin Liao · Mark (Shuai) Ma

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April 2019pp. 255-277DOI: 10.1016/j.jacceco.2018.10.002 ↗

An analyst by any other surname: Surname favorability and market reaction to analyst forecasts

Jay Heon Jung · Alok Kumar · Sonya S. Lim · Choong-Yuel Yoo

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April 2019pp. 306-335DOI: 10.1016/j.jacceco.2019.02.002 ↗

Disclosure incentives when competing firms have common ownership

Jihwon Park · Jalal Sani · Nemit Shroff · Hal White

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April 2019pp. 387-415DOI: 10.1016/j.jacceco.2019.02.001 ↗

Editorial Board

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April 2019pp. iiDOI: 10.1016/s0165-4101(19)30024-2 ↗

Editorial data

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April 2019pp. iiiDOI: 10.1016/s0165-4101(19)30029-1 ↗

How does quasi-indexer ownership affect corporate tax planning?

Shuping Chen · Ying Huang · Ningzhong Li · Terry Shevlin

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April 2019pp. 278-296DOI: 10.1016/j.jacceco.2018.01.001 ↗

Loan loss accounting and procyclical bank lending: The role of direct regulatory actions

P. Barrett Wheeler

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April 2019pp. 463-495DOI: 10.1016/j.jacceco.2019.01.003 ↗

Portfolio performance manipulation in collateralized loan obligations

Maria Loumioti · Florin P. Vasvari

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April 2019pp. 438-462DOI: 10.1016/j.jacceco.2018.09.003 ↗

Relative performance evaluation and the timing of earnings release

Guojin Gong · Laura Yue Li · Huifang Yin

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April 2019pp. 358-386DOI: 10.1016/j.jacceco.2019.03.002 ↗

Richardson, S.A., Sloan, R.G., Soliman, M.T., Tuna, I., 2005. Accrual Reliability, Earnings Persistence and Stock Prices. Journal of Accounting and Economics 39, 437-485. March 14, 2019

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April 2019pp. 357DOI: 10.1016/j.jacceco.2019.101235 ↗

The effect of banks’ financial reporting on syndicated-loan structures

Anne Beatty · Scott Liao · Haiwen (Helen) Zhang

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April 2019pp. 496-520DOI: 10.1016/j.jacceco.2019.01.002 ↗

The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise

Jon N. Kerr

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April 2019pp. 297-305DOI: 10.1016/j.jacceco.2018.10.001 ↗

Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments

Hun-Tong Tan · Elaine Ying Wang · G-Song Yoo

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April 2019pp. 416-437DOI: 10.1016/j.jacceco.2019.03.001 ↗

Why do accruals predict earnings?

Jonathan Lewellen · Robert J. Resutek

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April 2019pp. 336-356DOI: 10.1016/j.jacceco.2018.12.003 ↗