Journal of accounting and economics

• 

  Año 2016, Vol. 61, Número 1

  • A Tribute to Ross Watts and Jerry Zimmerman

    págs. 1-1

    

  • The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings

    Adrienne Rhodes

    • Resumen

    págs. 1-22

    

  • Customer concentration risk and the cost of equity capital

    Dan Dhaliwal, J. Scott Judd, Matthew Serfling, Sarah Shaikh

    • Resumen

    págs. 23-48

    

  • Shared auditors in mergers and acquisitions

    Dan Dhaliwal, Phillip T. Lamoreaux, Lubomir Litov, Jordan B. Neyland

    • Resumen

    págs. 49-76

    

  • Common auditors in M&A transactions

    Ye Cai, Yongtae Kim, Jong Chool Park, Hal D. White

    • Resumen

    págs. 77-99

    

  • Directors׳ and officers׳ liability insurance and the cost of equity

    Zhihong Chen, Oliver Zhen Li, Hong Zou

    • Resumen

    págs. 100-120

    

  • The information role of audit opinions in debt contracting

    Peter Chen, Shaohua He, Zhiming Ma, Derrald Stice

    • Resumen

    págs. 121-144

    

  • Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?

    Lisa De Simone

    • Resumen

    págs. 145-165

    

  • Labor unemployment insurance and earnings management

    Yiwei Dou, Mozaffar Khan, Youli Zou

    • Resumen

    págs. 166-184

    

  • On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals

    Kai Wai Hui, Karen K. Nelson, P. Eric Yeung

    • Resumen

    págs. 185-202

    

  • The confounding effect of cost stickiness on conservatism estimates

    Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov, Janice Y.S. Chen

    • Resumen

    págs. 203-220

    

  • Accounting conservatism and firm investment efficiency

    Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva

    • Resumen

    págs. 221-238

    

  • Managers’ green investment disclosures and investors’ reaction

    Patrick R. Martin, Donald V. Moser

    • Resumen

    págs. 239-254