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Journal of Accounting Research

© 2013 The Accounting Research Center at the University of Chicago Booth School of Business

Cover image for Vol. 51 Issue 1

March 2013

Volume 51, Issue 1

Pages 1–224

  1. Original Articles

    1. Top of page
    2. Original Articles
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      Managerial Overconfidence and Accounting Conservatism (pages 1–30)

      ANWER S. AHMED and SCOTT DUELLMAN

      Article first published online: 4 SEP 2012 | DOI: 10.1111/j.1475-679X.2012.00467.x

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      Does Anticipated Information Impose a Cost on Risk-Averse Investors? A Test of the Hirshleifer Effect (pages 31–66)

      RYAN T. BALL

      Article first published online: 3 JAN 2013 | DOI: 10.1111/j.1475-679X.2012.00473.x

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      Fair Value Accounting and Managers' Hedging Decisions (pages 67–103)

      WEI CHEN, HUN-TONG TAN and ELAINE YING WANG

      Article first published online: 13 SEP 2012 | DOI: 10.1111/j.1475-679X.2012.00468.x

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      Strategy Selection, Surrogation, and Strategic Performance Measurement Systems (pages 105–133)

      JONGWOON (WILLIE) CHOI, GARY W. HECHT and WILLIAM B. TAYLER

      Article first published online: 29 AUG 2012 | DOI: 10.1111/j.1475-679X.2012.00465.x

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      The Information Content of Tax Expense for Firms Reporting Losses (pages 135–164)

      DAN S. DHALIWAL, STEVEN E. KAPLAN, RICK C. LAUX and ERIC WEISBROD

      Article first published online: 29 AUG 2012 | DOI: 10.1111/j.1475-679X.2012.00466.x

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      The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations? (pages 165–200)

      MICHAEL FIRTH, CHEN LIN, PING LIU and YUHAI XUAN

      Article first published online: 23 OCT 2012 | DOI: 10.1111/j.1475-679X.2012.00469.x

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      Do Earnings Targets and Managerial Incentives Affect Sticky Costs? (pages 201–224)

      ITAY KAMA and DAN WEISS

      Article first published online: 16 NOV 2012 | DOI: 10.1111/j.1475-679X.2012.00471.x

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