Earnings are important since they are used as a summary measure of firm performance by a wide range of users. Management typically have some discretion over the recognition of accruals. International journal of management, accounting and economics ijmae is an electronic independent international scientific and academic journal aims to publish scholars original and high quality manuscripts and reports in all fields of business. The journal of accounting and economics encourages the application of economic theory to the explanation of accounting phenomena. Journal of accounting and economics 61 2016 433447. Knowledge of economic and accounting principles and practices, the financial markets, banking, and the analysis and reporting of. Accounting quality and the transmission of monetary policy christopher s. Journal of accounting and economics 61 2016 433447 thresholds will make accounting choices to avoid technical default watts and zimmerman,1978, 1986. Citescore values are based on citation counts in a given year e. Journal of accounting and economics 59 2015 6079 the market islikely tobemore uncertainaboutceosability intheearly years of theirservice, andearnings reported atthat time would have a greater effect on the markets assessment of their ability see e.
Difference between accounting and economics difference. The editorial office will automatically be informed of your. Volume 68, issue 1, 2019 firm value and market liquidity around the adoption of common accounting. International journal of economics, finance and management sciences. Dechow journal of accounting and economics 18 1994 342 5 however, the use of accruals introduces a new set of problems.
Accounting prepares, analyzes and understands financial statements, whereas economic studies the production, consumption, and even the distribution, of certain goods and services. Recent journal of accounting and economics articles elsevier. Journal of accounting and economics 58 2014 275326. You will have your choice of making a payment using a major credit card or using a paypal account. Another example is the interrelation between earnings management, managements propensity to issue voluntary forecasts, and the informativeness of managements forecasts. International journal of management, accounting and economy. Journal of accounting and economics 55 20 225250 using these.
Journal of accounting and economics in longterm transactions with a. The journal had been published since 1963 by the accounting research center arc at the university of chicago booth school of business. Journal of accounting and economics 50 2010 296343 second, the expost demand for accounting information arises from a separation of ownership and control a characteristic of modern economies, which results in capital providers not having full decisionmaking rights. Journal of finance and accounting jfa provides a forum for sharing timely and uptodate publication of scientific research and. Economics and accounting journals journal of economics and. First, directors possess a wealth of information on industry trends, market conditions, regulatory changes, and other key market data, which can. The study is potentially relevant to current policy debates relating to possible use of ifrs by us. The international dimension is emphasised in order to overcome cultural and national barriers and to meet the needs of accelerating technological. Journal of accounting and economics 56 20 190211 sic2, 1. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. It publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. Journal of accounting and economics 63 2017 358384 nonexempt firms from 2003 to 2014. Four sources of value one source of value that could be signaled when analysts announce their initial coverage is the bene.
Accounting utilizes certain principles to support its actions, while economics makes use of assumptions that will tend to make certain situations simpler. Kepler modeling the determinants of meetorjustbeat behavior in distribution discontinuity tests dmitri byzalov and sudipta basu. I gratefully acknowledge financial support from the wharton school. But accounting is a profession devoted to recording, analyzing, and reporting income and expenses, while economics is a branch of. Journal of accounting and economics 64 2017 123149 we examine whether the quality of a.
The existences of accounting research on erps has created an opportunity for further research on the accounting information systems ais quality and effectiveness in the decision making process related to the level of the use of the erps. International journal of economics and accounting ijea. Economics and accounting journals journal of economics. Journal of accounting and economics 53 2012 290310. Ijmae adheres to open access policy to accelerate the barrierfree dissemination of scientific. Accounting involves recording income and expenses, while economics focuses on the larger trends that drive consumption. A wide range of methodologies and topics are encouraged and covered. Imposing typical requirements 10 observations besides the event firm 2 are available for an industry to be includedleads to substantial sample attrition and the compl. Journal of accounting and economics 51 2011 240258.
Imposing typical requirements 10 observations besides the event firm 2 are available for an. Journal of accounting and economics 60 2015 168186 bysurvey evidence in dichev et al. Financial accounting information, organizational complexity and. Journal of finance and accounting science publishing group. Journal of accounting and economics 52 2011 2140 adoption of sox. Journal of accounting research wiley online library. Journal of accounting and economics 63 2017 207230 boosting earnings pershare to beat analyst forecasts hribar et al. More generally, the probability of covenant violation is often considered a proxy for borrower riskiness or the degree of agency con.
Jul 23, 2019 accounting and economics both involve plenty of numbercrunching. Journal of accounting and economics 64 2017 284304 ido disclosures before and after msd. The journal of accounting research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. It provides a forum for the publication of the highest quality manuscripts. Watts from elsevier bibliographic data for series maintained by dana niculescu. When the final article is assigned to volumesissues of the publication, the article in press version will be removed and the final version will appear in the associated published volumesissues of the publication. Tull school of accounting, university of georgia, athens, ga 306066252, united. The objective of ijea is to establish an effective channel of communication between policy makers, government agencies, academic and research institutions and persons concerned with the complex role of economics and accounting in society. Forthcoming in journal of accounting and economics corporate disclosures by family firms ashiq alia the university of texas at dallas, richardson, tx 750830688, usa taiyuan chen hong kong university of science and technology, kowloon, hong kong suresh radhakrishnan the university of texas at dallas, richardson, tx 750830688, usa january 2007. Accounting and economics both involve plenty of numbercrunching. The system converts your article files to a single pdf file used in. Journal of accounting and economics 63 2017 207230. This research is using alternative methods of partial least square pls. Jefa invites all manuscripts in the areas of economics, finance and accounting.
Economics and accounting 1 2 3 4 5 6 7 onet resource center. Hansen journal of accounting and economics 60 2015 5864 59. National income accounting is a branch of macroeconomics that captures the total flows of income as well as of goods and services within a certain period. Recent accounting papers that use this measure include batta and wongsunwai 2011, correia et al. Introduction earnings are the summary measure of firm performance produced under the accrual basis of accounting. Journal of accounting and economics 50 2010 296343 297. Journal of accounting and economics rg journal impact. It is reasonable to expect that litigation is associated with industry membership.
Journal of accounting and economics 64 2017 123149 125 disclosure reporting quality. Journal of accounting and economics 37 2004 167201. This research question is important because it speaks to the extent to which incentivecompensation contracts can be designed to mitigate riskrelated agency problems, whereby risk averse and undiversified ceos forego risky, positive net. Vashishtha, as well as from comments and questions from the participants at the 2012 journal of accounting and economics conference. Zhang journal of accounting and economics 59 2015 6079 61. Guay journal of accounting and economics 64 2017 305312 of the phenomenon, and there is ample room for both broad sample and narrow sample research designs to update the priors of the academic community. Jae journal of accounting and economics vol 35, issue. Dechow 1 journal of accounting and economics 18 1994 342 i the paper predicts that for firms in steady state i.
Department of justice and state attorney generals usually involve criminal. Sjr is a prestige metric based on the idea that not all citations are the same. It is devoted to enhancing research outlets for the finance and accounting disciplines in the world. Eric yeungc,n a department of accounting, hong kong university of science and technology, clear water bay, kowloon, hong kong b department of finance, university of arizona, tucson, az 857210108, united states c j. Vashishtha journal of accounting and economics 64 2017 5677 57 understanding of their consequences, and contributes to the growing literature that seeks to understand how. Dechow journal of accounting and economics 18 1994 342 1. Guide for authors journal of accounting and economics. Professors of accounting and economics, professors of finance, practising accountants.