Volume 77 · Issue 2-3

April 202419 articles

Accounting conservatism and managerial information acquisition

Christian Laux · Volker Laux

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April 2024pp. 101630DOI: 10.1016/j.jacceco.2023.101630 ↗

Accounting information and risk shifting with asymmetrically informed creditors

Tim Baldenius · Mingcherng Deng · Jing Li

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April 2024pp. 101667DOI: 10.1016/j.jacceco.2023.101667 ↗

Acknowledgement

Authors not recorded

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April 2024pp. 101696DOI: 10.1016/j.jacceco.2024.101696 ↗

Auditor industry range and audit quality

Simon Dekeyser · Xianjie He · Tusheng Xiao · Luo Zuo

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April 2024pp. 101669DOI: 10.1016/j.jacceco.2023.101669 ↗

Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling

Andrew T. Pierce

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April 2024pp. 101639DOI: 10.1016/j.jacceco.2023.101639 ↗

Data visualization in 10-K filings

Theodore E. Christensen · Karson E. Fronk · Joshua A. Lee · Karen K. Nelson

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April 2024pp. 101631DOI: 10.1016/j.jacceco.2023.101631 ↗

Disclosure paternalism

Jeremy Bertomeu

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April 2024pp. 101662DOI: 10.1016/j.jacceco.2023.101662 ↗

Do industry-specific accounting standards matter for capital allocation decisions?

Peter Fiechter · Wayne R. Landsman · Kenneth Peasnell · Annelies Renders

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April 2024pp. 101670DOI: 10.1016/j.jacceco.2023.101670 ↗

Editorial Board

Authors not recorded

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April 2024pp. 101692DOI: 10.1016/s0165-4101(24)00022-3 ↗

Editorial data

Elizabeth Blankespoor · John E. Core · Ed deHaan · Wayne Guay · Michelle Hanlon · Mark Lang · Nemit Shroff · Joanna Wu

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April 2024pp. 101695DOI: 10.1016/j.jacceco.2024.101695 ↗

Firm-level political risk and credit markets

Mahmoud Gad · Valeri Nikolaev · Ahmed Tahoun · Laurence van Lent

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April 2024pp. 101642DOI: 10.1016/j.jacceco.2023.101642 ↗

Gone with the big data: Institutional lender demand for private information

Jung Koo Kang

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April 2024pp. 101663DOI: 10.1016/j.jacceco.2023.101663 ↗

Learning from peers: Evidence from disclosure of consumer complaints

Yiwei Dou · Mingyi Hung · Guoman She · Lynn Linghuan Wang

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April 2024pp. 101620DOI: 10.1016/j.jacceco.2023.101620 ↗

Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures

Anil Arya · Ram N.V. Ramanan

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April 2024pp. 101646DOI: 10.1016/j.jacceco.2023.101646 ↗

Public environmental enforcement and private lender monitoring: Evidence from environmental covenants

Stacey Choy · Shushu Jiang · Scott Liao · Emma Wang

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April 2024pp. 101621DOI: 10.1016/j.jacceco.2023.101621 ↗

The effect of patent disclosure quality on innovation

Travis A. Dyer · Stephen Glaeser · Mark H. Lang · Caroline Sprecher

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April 2024pp. 101647DOI: 10.1016/j.jacceco.2023.101647 ↗

The misuse of regression-based x-Scores as dependent variables

Dmitri Byzalov · Sudipta Basu

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April 2024pp. 101643DOI: 10.1016/j.jacceco.2023.101643 ↗

The SEC's September spike: Regulatory inconsistency within the fiscal year

Dain C. Donelson · Matthew Kubic · Sara Toynbee

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April 2024pp. 101636DOI: 10.1016/j.jacceco.2023.101636 ↗

“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

Stacie O. Kelley · Christina M. Lewellen · Daniel P. Lynch · David M.P. Samuel

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April 2024pp. 101648DOI: 10.1016/j.jacceco.2023.101648 ↗