Volume 80 · Issue 2-3

November 202520 articles

Accounting standards and antidumping investigations

Stephen Teng Sun · Shang-Jin Wei · Jin Xie

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November 2025pp. 101810DOI: 10.1016/j.jacceco.2025.101810 ↗

Acknowledgement

Authors not recorded

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November 2025pp. 101841DOI: 10.1016/j.jacceco.2025.101841 ↗

Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms

Melissa F. Wasserman

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November 2025pp. 101812DOI: 10.1016/j.jacceco.2025.101812 ↗

Cross-border investment, deterrence, and compliance effects of ownership transparency

Harald J. Amberger · Jaron H. Wilde · Yuchen Wu

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November 2025pp. 101809DOI: 10.1016/j.jacceco.2025.101809 ↗

Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie

Katherine Schipper

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November 2025pp. 101819DOI: 10.1016/j.jacceco.2025.101819 ↗

Discussion of “real effects of lagged guidance from prudential regulators on CECL”

Stephen G. Ryan

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November 2025pp. 101807DOI: 10.1016/j.jacceco.2025.101807 ↗

Do major corporate customers deter supplier misconduct?

Jie Chen · Xunhua Su · Xuan Tian · Bin Xu · Luo Zuo

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November 2025pp. 101801DOI: 10.1016/j.jacceco.2025.101801 ↗

Does antitrust enforcement against interlocking directorates impair corporate governance?

Dain C. Donelson · Christian M. Hutzler · Adrienne Rhodes

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November 2025pp. 101815DOI: 10.1016/j.jacceco.2025.101815 ↗

Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages

Qiang Cheng · Pengkai Lin · Yue Zhao

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November 2025pp. 101821DOI: 10.1016/j.jacceco.2025.101821 ↗

Editorial Board

Authors not recorded

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November 2025pp. 101846DOI: 10.1016/s0165-4101(25)00082-5 ↗

Editorial data

Authors not recorded

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November 2025pp. 101840DOI: 10.1016/j.jacceco.2025.101840 ↗

Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis

Oliver Binz · Katherine Schipper · Kevin R. Standridge

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November 2025pp. 101805DOI: 10.1016/j.jacceco.2025.101805 ↗

Firms’ real and reporting response to taxation: A discussion

Jennifer Blouin

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November 2025pp. 101836DOI: 10.1016/j.jacceco.2025.101836 ↗

Firms’ real and reporting responses to taxation: A review

Rebecca Lester · Marcel Olbert

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November 2025pp. 101837DOI: 10.1016/j.jacceco.2025.101837 ↗

Real effects of lagged guidance from prudential regulators on CECL

Riddha Basu · Sugata Roychowdhury · Kirti Sinha

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November 2025pp. 101808DOI: 10.1016/j.jacceco.2025.101808 ↗

Reflections on the founding of The Journal of Accounting and Economics

Jerold L. Zimmerman

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November 2025pp. 101762DOI: 10.1016/j.jacceco.2024.101762 ↗

The innovation consequences of judicial efficiency

Jinhwan Kim · Terrence Tianshuo Shi · Rodrigo S. Verdi

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November 2025pp. 101813DOI: 10.1016/j.jacceco.2025.101813 ↗

The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025)

Thomas Rauter

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November 2025pp. 101814DOI: 10.1016/j.jacceco.2025.101814 ↗

Trading of emission allowances and reporting incentives

Donald N'Gatta · Gaizka Ormazabal · Robert Raney

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November 2025pp. 101804DOI: 10.1016/j.jacceco.2025.101804 ↗

What director experience matters: A discussion of Donelson, Hutzler and Rhodes (2025)

Mary Ellen Carter

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November 2025pp. 101816DOI: 10.1016/j.jacceco.2025.101816 ↗