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Journal of Accounting and Economics

Volume 76 · Issue 1

August 202314 articles

Accounting conservatism and relational contracting

Jonathan Glover · Hao Xue

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August 2023pp. 101571DOI: 10.1016/j.jacceco.2022.101571 ↗

Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap

Stefano Colonnello · Michael Koetter · Konstantin Wagner

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August 2023pp. 101576DOI: 10.1016/j.jacceco.2022.101576 ↗

Contracting in the Dark: The rise of public-side lenders in the syndicated loan market

Hami Amiraslani · John Donovan · Matthew A. Phillips · Regina Wittenberg-Moerman

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August 2023pp. 101586DOI: 10.1016/j.jacceco.2023.101586 ↗

Delegated leadership at public accounting firms

Clive Lennox · Chunfei Wang · Xi Wu

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August 2023pp. 101572DOI: 10.1016/j.jacceco.2022.101572 ↗

Editorial Board

Authors not recorded

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August 2023pp. 101625DOI: 10.1016/s0165-4101(23)00049-6 ↗

EDITORIAL DATA

Authors not recorded

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August 2023pp. 101628DOI: 10.1016/s0165-4101(23)00052-6 ↗

Executive compensation, individual-level tax rates, and insider trading profits

Nathan C. Goldman · Naim Bugra Ozel

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August 2023pp. 101574DOI: 10.1016/j.jacceco.2022.101574 ↗

Explaining accruals quality over time

Theodore E. Christensen · Jenna D'Adduzio · Karen K. Nelson

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August 2023pp. 101575DOI: 10.1016/j.jacceco.2022.101575 ↗

Financial reporting and disclosure practices in China

Hai Lu · Jee-Eun Shin · Mingyue Zhang

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August 2023pp. 101598DOI: 10.1016/j.jacceco.2023.101598 ↗

Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures

Mengqiao Du

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August 2023pp. 101603DOI: 10.1016/j.jacceco.2023.101603 ↗

Not just for investors: The role of earnings announcements in guiding job seekers

Bong-Geun Choi · Jung Ho Choi · Sara Malik

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August 2023pp. 101588DOI: 10.1016/j.jacceco.2023.101588 ↗

Public firm disclosures and the market for innovation

Jinhwan Kim · Kristen Valentine

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August 2023pp. 101577DOI: 10.1016/j.jacceco.2023.101577 ↗

Retail bond investors and credit ratings

Ed deHaan · Jiacui Li · Edward M. Watts

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August 2023pp. 101587DOI: 10.1016/j.jacceco.2023.101587 ↗

RETRACTED: Lost in standardization: Effects of financial statement database discrepancies on inference

Kai Du · Steven Huddart · Xin Daniel Jiang

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August 2023pp. 101573DOI: 10.1016/j.jacceco.2022.101573 ↗