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Journal of Accounting and Economics

Volume 51 · Issue 1-2

February 201114 articles

Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’

Philip G. Berger

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February 2011pp. 204-218DOI: 10.1016/j.jacceco.2011.01.001 ↗

Consistency in meeting or beating earnings expectations and management earnings forecasts

William J. Kross · Byung T. Ro · Inho Suk

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February 2011pp. 37-57DOI: 10.1016/j.jacceco.2010.06.004 ↗

Earnouts: A study of financial contracting in acquisition agreements

Matthew D. Cain · David J. Denis · Diane K. Denis

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February 2011pp. 151-170DOI: 10.1016/j.jacceco.2010.05.001 ↗

Editorial Board

Authors not recorded

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February 2011pp. IFCDOI: 10.1016/s0165-4101(11)00008-5 ↗

Editors' statement- 2009 JAE Conference Issue on Contemporary Accounting Research

Authors not recorded

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February 2011pp. 203DOI: 10.1016/j.jacceco.2011.01.003 ↗

Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options

Preeti Choudhary

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February 2011pp. 77-94DOI: 10.1016/j.jacceco.2010.09.004 ↗

Financial reporting quality and idiosyncratic return volatility

Shiva Rajgopal · Mohan Venkatachalam

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February 2011pp. 1-20DOI: 10.1016/j.jacceco.2010.06.001 ↗

Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance

Shuping Chen · Dawn Matsumoto · Shiva Rajgopal

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February 2011pp. 134-150DOI: 10.1016/j.jacceco.2010.10.006 ↗

Pension plan accounting estimates and the freezing of defined benefit pension plans

Joseph Comprix · Karl A. Muller

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February 2011pp. 115-133DOI: 10.1016/j.jacceco.2010.06.003 ↗

Target ratcheting and effort reduction

Jan Bouwens · Peter Kroos

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February 2011pp. 171-185DOI: 10.1016/j.jacceco.2010.07.002 ↗

The quality of accounting information in politically connected firms

Paul K. Chaney · Mara Faccio · David Parsley

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February 2011pp. 58-76DOI: 10.1016/j.jacceco.2010.07.003 ↗

The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases

Scott N. Bronson · Chris E. Hogan · Marilyn F. Johnson · K. Ramesh

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February 2011pp. 95-114DOI: 10.1016/j.jacceco.2010.06.002 ↗

The valuation impact of reconciling pro forma earnings to GAAP earnings

Huai Zhang · Liu Zheng

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February 2011pp. 186-202DOI: 10.1016/j.jacceco.2010.07.001 ↗

Why do CFOs become involved in material accounting manipulations?

Mei Feng · Weili Ge · Shuqing Luo · Terry Shevlin

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February 2011pp. 21-36DOI: 10.1016/j.jacceco.2010.09.005 ↗