Journal of Accounting Research

Cover image for Vol. 42 Issue 2

May 2004

Volume 42, Issue 2

Pages 123–525

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. Firms' Voluntary Recognition of Stock-Based Compensation Expense (pages 123–150)

      DAVID ABOODY, MARY E. BARTH and RON KASZNIK

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00132.x

    2. Discussion of Firms' Voluntary Recognition of Stock-Based Compensation Expense (pages 151–158)

      CATHERINE SCHRAND

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00133.x

    3. Information Transparency and Coordination Failure: Theory and Experiment (pages 159–195)

      REGINA M. ANCTIL, JOHN DICKHAUT, CHANDRA KANODIA and BRIAN SHAPIRO

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00134.x

    4. Discussion of Information Transparency and Coordination Failure: Theory and Experiment (pages 197–205)

      BEVERLY R. WALTHER

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00135.x

    5. What Determines Corporate Transparency? (pages 207–252)

      ROBERT M. BUSHMAN, JOSEPH D. PIOTROSKI and ABBIE J. SMITH

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00136.x

    6. Discussion of What Determines Corporate Transparency? (pages 253–268)

      GREGORY S. MILLER

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00137.x

    7. Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover (pages 269–312)

      MARK L. DEFOND and MINGYI HUNG

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00138.x

    8. Competitive Costs of Disclosure by Biotech IPOs (pages 319–355)

      RE-JIN GUO, BARUCH LEV and NAN ZHOU

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00140.x

    9. Discussion of Competitive Costs of Disclosure by Biotech IPOs (pages 357–364)

      PAUL HRIBAR

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00141.x

    10. Underwater Options and the Dynamics of Executive Pay-to-Performance Sensitivities (pages 365–412)

      BRIAN J. HALL and THOMAS A. KNOX

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00142.x

    11. Ultimate Ownership, Income Management, and Legal and Extra-Legal Institutions (pages 423–462)

      IN-MU HAW, BINGBING HU, LEE-SEOK HWANG and WOODY WU

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00144.x

    12. Disclosure Practices of Foreign Companies Interacting with U.S. Markets (pages 475–508)

      TARUN KHANNA, KRISHNA G. PALEPU and SURAJ SRINIVASAN

      Article first published online: 15 APR 2004 | DOI: 10.1111/j.1475-679X.2004.00146.x

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