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Journal of Accounting and Economics

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. Editors:

Ross L. Watts

Jerold L. Zimmerman

Robert W. Holthausen

S.P. Kothari

Thomas Z. Lys

Editorial Assistant: Gail L. Pratt

gail.pratt@simon.rochester.edu