Journal of Accounting Research

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
    1. 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

    2. 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

    3. 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

    4. 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

    5. 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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