Volume 80 · Issue 1

August 202517 articles

Assessing the objective function of the SEC against financial misconduct: A structural approach

Chuan Chen · Yanrong Jia · Xiumin Martin · Bernardo Silveira

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August 2025pp. 101794DOI: 10.1016/j.jacceco.2025.101794 ↗

Current Expected Credit Losses and consumer loans

João Granja · Fabian Nagel

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August 2025pp. 101781DOI: 10.1016/j.jacceco.2025.101781 ↗

Does observability of ratings shopping improve ratings quality?

Sanjay Kallapur · Abdul Khizer · Hariom Manchiraju · Rajesh Vijayaraghavan

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August 2025pp. 101800DOI: 10.1016/j.jacceco.2025.101800 ↗

Editorial Board

Authors not recorded

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August 2025pp. 101826DOI: 10.1016/s0165-4101(25)00062-x ↗

Editorial data

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August 2025pp. 101818DOI: 10.1016/j.jacceco.2025.101818 ↗

Equity-based compensation and the timing of share repurchases: the role of the corporate calendar

Ingolf Dittmann · Amy Yazhu Li · Stefan Obernberger · Jiaqi (Jacky) Zheng

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August 2025pp. 101798DOI: 10.1016/j.jacceco.2025.101798 ↗

Gone but not forgotten: Investor reaction to “excluded” recurring expenses

Laura Griffin · John McInnis

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August 2025pp. 101799DOI: 10.1016/j.jacceco.2025.101799 ↗

Mandatory disclosures and opportunism: Evidence from repurchases

Brian Bratten · Meng Huang · Nicole Thorne Jenkins · Hong Xie

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August 2025pp. 101783DOI: 10.1016/j.jacceco.2025.101783 ↗

Muni Disclosure: All talk and no trade?

Christine Cuny · Ken Li · Anya Nakhmurina · Edward M. Watts

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August 2025pp. 101797DOI: 10.1016/j.jacceco.2025.101797 ↗

Partisan regulatory actions: Evidence from the SEC

Vivek Pandey · Xingyu Shen · Joanna Shuang Wu

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August 2025pp. 101777DOI: 10.1016/j.jacceco.2025.101777 ↗

Reporting regulation and corporate innovation

Matthias Breuer · Christian Leuz · Steven Vanhaverbeke

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August 2025pp. 101769DOI: 10.1016/j.jacceco.2025.101769 ↗

Signaling long-term information using short-term forecasts

Mirko S. Heinle · Chongho Kim · Daniel J. Taylor · Frank S. Zhou

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August 2025pp. 101768DOI: 10.1016/j.jacceco.2025.101768 ↗

Tax enforcement and R&D credits

Mary Cowx

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August 2025pp. 101784DOI: 10.1016/j.jacceco.2025.101784 ↗

The asset pricing and real implications of relationship intensity disclosure

Xu Jiang · Jordi Mondria · Liyan Yang

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August 2025pp. 101770DOI: 10.1016/j.jacceco.2025.101770 ↗

The effect of limited tax loss carryforwards on corporate investment

Lisa Hillmann · Martin Jacob

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August 2025pp. 101756DOI: 10.1016/j.jacceco.2024.101756 ↗

The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy

Jeremy Bertomeu · Yupeng Lin · Yibin Liu · Zhenghui Ni

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August 2025pp. 101782DOI: 10.1016/j.jacceco.2025.101782 ↗

Vocal delivery quality in earnings conference calls

Bok Baik · Alex G. Kim · David S. Kim · Sangwon Yoon

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August 2025pp. 101763DOI: 10.1016/j.jacceco.2024.101763 ↗