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Journal of Accounting and Economics

Volume 71 · Issue 2-3

April 202118 articles

Acknowledgement

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April 2021pp. 101413DOI: 10.1016/s0165-4101(21)00028-8 ↗

Analysts’ estimates of the cost of equity capital

Karthik Balakrishnan · Lakshmanan Shivakumar · Peeyush Taori

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April 2021pp. 101367DOI: 10.1016/j.jacceco.2020.101367 ↗

Are CEOs’ purchases more profitable than they appear?

Christopher Armstrong · Terrence Blackburne · Phillip Quinn

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April 2021pp. 101378DOI: 10.1016/j.jacceco.2020.101378 ↗

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities

Divya Anantharaman · Darren Henderson

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April 2021pp. 101366DOI: 10.1016/j.jacceco.2020.101366 ↗

Editorial Board

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April 2021pp. 101411DOI: 10.1016/s0165-4101(21)00026-4 ↗

EDITORIAL DATA

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April 2021pp. 101412DOI: 10.1016/s0165-4101(21)00027-6 ↗

Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures

Darren Bernard · Devrimi Kaya · John Wertz

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April 2021pp. 101379DOI: 10.1016/j.jacceco.2020.101379 ↗

Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms

Yashu Dong · Danqing Young

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April 2021pp. 101400DOI: 10.1016/j.jacceco.2021.101400 ↗

Labor mobility and antitakeover provisions

Aiyesha Dey · Joshua T. White

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April 2021pp. 101388DOI: 10.1016/j.jacceco.2021.101388 ↗

Private communication among competitors and public disclosure

John D. Kepler

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April 2021pp. 101387DOI: 10.1016/j.jacceco.2021.101387 ↗

Silence can be golden: On the value of allowing managers to keep silent when information is soft

Tsahi Versano

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April 2021pp. 101399DOI: 10.1016/j.jacceco.2021.101399 ↗

The distraction effect of non-audit services on audit quality

Erik L. Beardsley · Andrew J. Imdieke · Thomas C. Omer

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April 2021pp. 101380DOI: 10.1016/j.jacceco.2020.101380 ↗

The effect of retaliation costs on employee whistleblowing

Jonas Heese · Gerardo Pérez-Cavazos

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April 2021pp. 101385DOI: 10.1016/j.jacceco.2020.101385 ↗

The effect of supplier industry competition on pay-for-performance incentive intensity

Mary Ellen Carter · Jen Choi · Karen L. Sedatole

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April 2021pp. 101389DOI: 10.1016/j.jacceco.2021.101389 ↗

The effect of tax avoidance crackdown on corporate innovation

Qin Li · Mark (Shuai) Ma · Terry Shevlin

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April 2021pp. 101382DOI: 10.1016/j.jacceco.2020.101382 ↗

The influence of loan officers on loan contract design and performance

Robert Bushman · Janet Gao · Xiumin Martin · Joseph Pacelli

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April 2021pp. 101384DOI: 10.1016/j.jacceco.2020.101384 ↗

The innovation consequences of mandatory patent disclosures

Jinhwan Kim · Kristen Valentine

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April 2021pp. 101381DOI: 10.1016/j.jacceco.2020.101381 ↗

The role of bankers in the U.S. syndicated loan market

Christoph Herpfer

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April 2021pp. 101383DOI: 10.1016/j.jacceco.2020.101383 ↗