Journal of Accounting Research

Editorial Note: The 40th Anniversary of Ball and Brown [1968]
pp. 973-973(1)

How Much New Information Is There in Earnings?
pp. 975-1016(42)
Authors: BALL, RAY; SHIVAKUMAR, LAKSHMANAN

Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 46
pp. 1017-1055(39)
Authors: BENS, DANIEL A.; MONAHAN, STEVEN J.

Investor Sentiment and Corporate Disclosure
pp. 1057-1083(27)
Authors: BERGMAN, NITTAI K.; ROYCHOWDHURY, SUGATA

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
pp. 1085-1142(58)
Authors: DASKE, HOLGER; HAIL, LUZI; LEUZ, CHRISTIAN; VERDI, RODRIGO

Corporate Governance and Agency Conflicts
pp. 1143-1181(39)
Author: DEY, AIYESHA

Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting
pp. 1183-1207(25)
Authors: HATFIELD, RICHARD C.; AGOGLIA, CHRISTOPHER P.; SANCHEZ, MARIA H.

On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
pp. 1209-1240(32)
Authors: HEMMER, THOMAS; LABRO, EVA

Can Audit Partners Predict Subordinates' Ability to Detect Errors?
pp. 1241-1264(24)
Authors: MESSIER JR., WILLIAM F.; OWHOSO, VINCENT; RAKOVSKI, CARTER

Disclosure Quality and Management Trading Incentives
pp. 1265-1296(32)
Author: ROGERS, JONATHAN L.

On the Value Relevance of Asymmetric Financial Reporting Policies
pp. 1297-1321(25)
Author: SUIJS, JEROEN