The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems.
The Securities and Exchange Commission acts as Wall Street's traffic cop, fining companies for such infractions as securities fraud and insider trading. New research from Texas McCombs finds another parallel between the SEC ...
Economics & Business
May 16, 2024
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It's commonly accepted that U.S. and Chinese companies treat financial reporting and disclosure differently.
Economics & Business
Sep 12, 2023
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Researchers have been studying the performance of equity analysts working in brokerage houses for four decades. Most of these studies typically assume that the analysts work in silos.
Economics & Business
Aug 25, 2023
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New research finds that corporate executives are more likely to increase their profits from insider trading when individual state income taxes go up, presumably because the executives are attempting to offset the increased ...
Economics & Business
Jan 9, 2023
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Regulators have expressed concerns that audit firms' emphasis on non-audit services (NAS) such as consulting could distract from an audit, and quality does suffer in certain cases, according to new research from the University ...
Economics & Business
Dec 10, 2020
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Financial analysts whose surnames are perceived as favourable elicit stronger market reactions to their earnings forecasts, new research from Cass Business School has found.
Economics & Business
Feb 6, 2019
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When equity analysts are more involved in a firm's initial public offering, investors who purchase stock based on these analysts' reports lose more than 3 percent of their investment, according to a new study from the University ...
Economics & Business
Jan 25, 2018
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The key to a thriving business may be the educational level of non-executive employees, according to new University of Georgia research.
Economics & Business
Sep 21, 2017
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Managers of U.S. companies facing market pressures to meet earnings expectations may risk damaging the health and safety of workers to please investors according to recent research from the Naveen Jindal School of Management ...
Economics & Business
Apr 19, 2017
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Geographic proximity to Internal Revenue Service offices makes it more likely public companies will face an audit, but those companies also engage in greater tax avoidance, according to a study led by a University of Kansas ...
Economics & Business
Feb 23, 2017
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