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Content
December 2018, Volume 56, Issue 5
- 1483-1519 Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use
by W. Brooke Elliott & Stephanie M. Grant & Frank D. Hodge
September 2018, Volume 56, Issue 4
- 1039-1081 Disentangling Managers’ and Analysts’ Non‐GAAP Reporting
by Jeremiah W. Bentley & Theodore E. Christensen & Kurt H. Gee & Benjamin C. Whipple - 1083-1137 Non‐GAAP Earnings Disclosure in Loss Firms
by Edith Leung & David Veenman - 1139-1203 Inference with Dependent Data in Accounting and Finance Applications
by Timothy Conley & Silvia Gonçalves & Christian Hansen - 1205-1252 The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
by Jasmijn C. Bol & Cassandra Estep & Frank Moers & Mark E. Peecher - 1253-1283 Mandatory and Voluntary Disclosures: Dynamic Interactions
by Davide Cianciaruso & Sri S. Sridhar - 1285-1329 Zombie Board: Board Tenure and Firm Performance
by Sterling Huang & Gilles Hilary
June 2018, Volume 56, Issue 3
- 751-796 Incorrect Inferences When Using Residuals as Dependent Variables
by Wei Chen & Paul Hribar & Samuel Melessa - 797-842 Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
by Thomas Bourveau & Yun Lou & Rencheng Wang - 843-882 The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions
by Yiwei Dou & Stephen G. Ryan & Biqin Xie - 883-911 Cross‐Firm Real Earnings Management
by Eti Einhorn & Nisan Langberg & Tsahi Versano - 913-952 Buy‐Side Analysts and Earnings Conference Calls
by Michael J. Jung & M. H. Franco Wong & X. Frank Zhang - 953-988 Credit Default Swaps and Managers’ Voluntary Disclosure
by Jae B. Kim & Pervin Shroff & Dushyantkumar Vyas & Regina Wittenberg‐Moerman - 989-1034 Wisdom of Crowds: Cross‐Sectional Variation in the Informativeness of Third‐Party‐Generated Product Information on Twitter
by Vicki Wei Tang
May 2018, Volume 56, Issue 2
- 313-362 No System Is Perfect: Understanding How Registration‐Based Editorial Processes Affect Reproducibility and Investment in Research Quality
by Robert Bloomfield & Kristina Rennekamp & Blake Steenhoven - 363-430 Disclosure “Scriptability”
by Kristian D. Allee & Matthew D. Deangelis & James R. Moon - 431-466 Investor Behavior and the Benefits of Direct Stock Ownership
by Darren Bernard & Nicole L. Cade & Frank Hodge - 467-519 The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality
by Sanne R. Van Duin & Henri C. Dekker & Jacco L. Wielhouwer & Juan P. Mendoza - 521-579 Bridging the Gap: Evidence from Externally Hired CEOs
by Yonca Ertimur & Caleb Rawson & Jonathan L. Rogers & Sarah L. C. Zechman - 581-615 Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison
by Henry Eyring & V. G. Narayanan - 617-671 Corporate Scandals and Regulation
by Luzi Hail & Ahmed Tahoun & Clare Wang - 673-711 The Impact of Consulting Services on Audit Quality: An Experimental Approach
by Zachary T. Kowaleski & Brian W. Mayhew & Amy C. Tegeler - 713-747 Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
by Shelley Xin Li & Tatiana Sandino
March 2018, Volume 56, Issue 1
- 5-44 How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
by Anastasia A. Zakolyukina - 45-83 Corporate Loan Securitization and the Standardization of Financial Covenants
by Zahn Bozanic & Maria Loumioti & Florin P. Vasvari - 85-121 Linguistic Complexity in Firm Disclosures: Obfuscation or Information?
by Brian J. Bushee & Ian D. Gow & Daniel J. Taylor - 123-171 Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions
by Andrew C. Call & Gerald S. Martin & Nathan Y. Sharp & Jaron H. Wilde - 173-216 Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era
by João Granja - 217-263 Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns
by Travis L. Johnson & Eric C. So - 265-308 Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis
by Yinghua Li & Yupeng Lin & Liandong Zhang
December 2017, Volume 55, Issue 5
- 1021-1050 Contracting on GAAP Changes: Large Sample Evidence
by Hans B. Christensen & Valeri V. Nikolaev - 1051-1088 The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction
by Pablo Casas‐Arce & Sofia M. Lourenço & F. Asís Martínez‐Jerez - 1089-1135 CFO Narcissism and Financial Reporting Quality
by Charles Ham & Mark Lang & Nicholas Seybert & Sean Wang - 1137-1166 Improving Experienced Auditors’ Detection of Deception in CEO Narratives
by Jessen L. Hobson & William J. Mayew & Mark E. Peecher & Mohan Venkatachalam - 1167-1212 Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence
by Hyun A. Hong & Jeong‐Bon Kim & Michael Welker - 1213-1255 Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?
by Michael Kisser & John Kiff & Mauricio Soto - 1257-1300 Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013
by Hariom Manchiraju & Shivaram Rajgopal
September 2017, Volume 55, Issue 4
- 745-794 Economic Growth and Financial Statement Verification
by Petro Lisowsky & Michael Minnis & Andrew Sutherland - 795-836 The JOBS Act and the Costs of Going Public
by Susan Chaplinsky & Kathleen Weiss Hanley & S. Katie Moon - 837-876 CEO Inside Debt Incentives and Corporate Tax Sheltering
by Sabrina Chi & Shawn X. Huang & Juan Manuel Sanchez - 877-918 Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative
by Aytekin Ertan & Maria Loumioti & Regina Wittenberg‐Moerman - 919-962 Imperfect Accounting and Reporting Bias
by Vivian W. Fang & Allen H. Huang & Wenyu Wang - 963-994 Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments
by Steven J. Kachelmeier & Ben W. Van Landuyt - 995-1016 Supporting and Assessing Agents
by Volker Laux
June 2017, Volume 55, Issue 3
- 509-550 Do Weather‐Induced Moods Affect the Processing of Earnings News?
by Ed Dehaan & Joshua Madsen & Joseph D. Piotroski - 551-590 Under weighting of Private Information by Top Analysts
by Gil Aharoni & Eti Einhorn & Qi Zeng - 591-627 Do PCAOB Inspections Improve the Quality of Internal Control Audits?
by Mark L. Defond & Clive S. Lennox - 629-668 Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance
by Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang - 669-707 Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
by Alexander Ljungqvist & Liandong Zhang & Luo Zuo - 709-741 Anticipated Earnings Announcements and the Customer–Supplier Anomaly
by Joshua Madsen
May 2017, Volume 55, Issue 2
- 237-273 Procyclicality of U.S. Bank Leverage
by Christian Laux & Thomas Rauter - 275-327 Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows
by Elizabeth Blankespoor & Bradley E. Hendricks & Gregory S. Miller - 329-369 Dynamic Effects of Information Disclosure on Investment Efficiency
by Sunil Dutta & Alexander Nezlobin - 371-406 Direct Evidence on the Informational Properties of Earnings in Loan Contracts
by Scott D. Dyreng & Rahul Vashishtha & Joseph Weber - 407-457 Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence
by David Godsell & Michael Welker & Ning Zhang - 459-505 Run EDGAR Run: SEC Dissemination in a High‐Frequency World
by Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman
March 2017, Volume 55, Issue 1
- 3-34 Disclosure Versus Recognition: Inferences from Subsequent Events
by Jeremy Michels - 35-78 The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession
by Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz - 79-114 IRS Attention
by Zahn Bozanic & Jeffrey L. Hoopes & Jacob R. Thornock & Braden M. Williams - 115-152 The Informational Role of the Media in Private Lending
by Robert M. Bushman & Christopher D. Williams & Regina Wittenberg‐Moerman - 153-196 Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
by Qi Chen & Tracy R. Lewis & Katherine Schipper & Yun Zhang - 197-233 Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
by Michael Minnis & Andrew Sutherland
December 2016, Volume 54, Issue 5
- 1233-1266 Real Earnings Management in Sales
by Michael J. Ahearne & Jeffrey P. Boichuk & Craig J. Chapman & Thomas J. Steenburgh - 1267-1296 How Do Experienced Users Evaluate Hybrid Financial Instruments?
by Shana Clor‐Proell & Lisa Koonce & Brian White - 1297-1330 Biases in Accounting and Nonaccounting Information: Substitutes or Complements?
by Xu Jiang - 1331-1364 If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates
by W. Robert Knechel & Justin Leiby - 1365-1394 Voluntary Disclosure with Informed Trading in the IPO Market
by Praveen Kumar & Nisan Langberg & K. Sivaramakrishnan
September 2016, Volume 54, Issue 4
- 941-986 Public Information Precision and Coordination Failure: An Experiment
by Sanjay Banerjee & Michael Maier - 987-1040 The Reluctant Analyst
by Dan Bernhardt & Chi Wan & Zhijie Xiao - 1041-1076 Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
by Peter R. Demerjian & John Donovan & Chad R. Larson - 1077-1110 The Value of Crowdsourced Earnings Forecasts
by Russell Jame & Rick Johnston & Stanimir Markov & Michael C. Wolfe - 1111-1148 Do Opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers
by Lian Fen Lee & Alvis K. Lo - 1149-1186 Performance Measures in Earnings‐Based Financial Covenants in Debt Contracts
by Ningzhong Li - 1187-1230 Textual Analysis in Accounting and Finance: A Survey
by Tim Loughran & Bill Mcdonald
June 2016, Volume 54, Issue 3
- 679-723 Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption
by Anna Bergman Brown - 725-775 Auditor–Client Compatibility and Audit Firm Selection
by Stephen V. Brown & W. Robert Knechel - 777-826 Bank Competition: Measurement, Decision‐Making, and Risk‐Taking
by Robert M. Bushman & Bradley E. Hendricks & Christopher D. Williams - 827-861 Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence
by Dain C. Donelson & John Mcinnis & Richard D. Mergenthaler - 863-893 Lobbying and Uniform Disclosure Regulation
by Henry L. Friedman & Mirko S. Heinle - 895-937 Real Activity Forecasts Using Loan Portfolio Information
by Urooj Khan & N. Bugra Ozel
May 2016, Volume 54, Issue 2
- 277-340 Banks’ Financial Reporting and Financial System Stability
by Viral V. Acharya & Stephen G. Ryan - 341-395 Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
by Robert Bloomfield & Mark W. Nelson & Eugene Soltes - 397-435 Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
by Hans B. Christensen & Valeri V. Nikolaev & Regina Wittenberg‐Moerman - 437-475 Using Field Experiments in Accounting and Finance
by Eric Floyd & John A. List - 477-523 Causal Inference in Accounting Research
by Ian D. Gow & David F. Larcker & Peter C. Reiss - 525-622 The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
by Christian Leuz & Peter D. Wysocki - 623-676 A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
by Chandra Kanodia & Haresh Sapra
March 2016, Volume 54, Issue 1
- 3-40 Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
by Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters - 41-78 The Changing Landscape of Accrual Accounting
by Robert M. Bushman & Alina Lerman & X. Frank Zhang - 79-112 Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence
by Feng Chen & Songlan Peng & Shuang Xue & Zhifeng Yang & Feiteng Ye - 113-146 The Role of Visual Attention in the Managerial Judgment of Balanced‐Scorecard Performance Evaluation: Insights from Using an Eye‐Tracking Device
by Yasheng Chen & Johnny Jermias & Tota Panggabean - 147-186 Public Pressure and Corporate Tax Behavior
by Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde - 187-234 The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms
by Roger Silvers - 235-274 Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
by Biqin Xie
December 2015, Volume 53, Issue 5
- 915-963 Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
by Ray Ball & Xi Li & Lakshmanan Shivakumar - 965-984 Asset Measurement in Imperfect Credit Markets
by Jeremy Bertomeu & Edwige Cheynel - 985-1015 Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts
by Eddy Cardinaels & Huaxiang Yin - 1017-1054 A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
by Shuping Chen & Bin Miao & Terry Shevlin - 1055-1108 The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios
by Hyungshin Park & Dimitris Vrettos - 1109-1149 Issuer Operating Performance and IPO Price Formation
by Michael Willenborg & Biyu Wu & Yanhua Sunny Yang
September 2015, Volume 53, Issue 4
- 633-668 Are Employee Selection and Incentive Contracts Complements or Substitutes?
by Margaret A. Abernethy & Henri C. Dekker & Axel K‐D. Schulz - 669-723 Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
by Young Jun Cho - 725-775 Competition in the Audit Market: Policy Implications
by Joseph Gerakos & Chad Syverson - 777-819 Taxes and Financial Constraints: Evidence from Linguistic Cues
by Kelvin K. F. Law & Lillian F. Mills - 821-861 Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular‐Hour and After‐Hours Revisions
by Edward Xuejun Li & K. Ramesh & Min Shen & Joanna Shuang Wu - 863-905 Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
by Gilberto Loureiro & Alvaro G. Taboada
June 2015, Volume 53, Issue 3
- 461-509 Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality
by Timothy B. Bell & Monika Causholli & W. Robert Knechel - 511-553 Delayed Expected Loss Recognition and the Risk Profile of Banks
by Robert M. Bushman & Christopher D. Williams - 555-592 Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets
by W. Brooke Elliott & Jessen L. Hobson & Brian J. White - 593-631 Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
by Vivian W. Fang & Mark Maffett & Bohui Zhang
May 2015, Volume 53, Issue 2
- 221-239 The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
by Gregory S. Miller & Douglas J. Skinner - 241-274 The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion
by Kristian D. Allee & Matthew D. Deangelis - 275-329 Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws
by Nerissa C. Brown & Han Stice & Roger M. White - 331-366 The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading
by Lili Dai & Jerry T. Parwada & Bohui Zhang - 367-404 The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
by Lian Fen Lee & Amy P. Hutton & Susan Shu - 405-459 Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms
by Joseph D. Piotroski & T. J. Wong & Tianyu Zhang
March 2015, Volume 53, Issue 1
- 1-47 Inside the “Black Box” of Sell‐Side Financial Analysts
by Lawrence D. Brown & Andrew C. Call & Michael B. Clement & Nathan Y. Sharp - 49-77 Auditor Mindsets and Audits of Complex Estimates
by Emily E. Griffith & Jacqueline S. Hammersley & Kathryn Kadous & Donald Young - 79-117 Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment
by Yinghua Li & Liandong Zhang - 119-173 Analyst Reputation, Communication, and Information Acquisition
by Xiaojing Meng - 175-220 Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?
by Jonathan A. Milian
December 2014, Volume 52, Issue 5
- 993-1027 Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
by Jagadison K. Aier & Long Chen & Mikhail Pevzner - 1029-1060 Do Joint Audits Improve or Impair Audit Quality?
by Mingcherng Deng & Tong Lu & Dan A. Simunic & Minlei Ye - 1061-1085 Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts
by Mei Feng & Chan Li - 1087-1125 Trust and Financial Reporting Quality
by Jace Garrett & Rani Hoitash & Douglas F. Prawitt - 1127-1163 Why Do Countries Mandate Accrual Accounting for Tax Purposes?
by Igor Goncharov & Martin Jacob - 1165-1193 The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions
by Jeremy B. Griffin - 1195-1246 Masculinity, Testosterone, and Financial Misreporting
by Yuping Jia & Laurence Van Lent & Yachang Zeng
September 2014, Volume 52, Issue 4
- 817-847 Optimal Contracts with Performance Manipulation
by Anne Beyer & Ilan Guttman & Iván Marinovic - 849-876 Advantageous Comparison and Rationalization of Earnings Management
by Timothy J. Brown - 877-909 Are Trade Size‐Based Inferences About Traders Reliable? Evidence from Institutional Earnings‐Related Trading
by William Cready & Abdullah Kumas & Musa Subasi - 911-954 Sell‐Side Analyst Research and Stock Comovement
by Volkan Muslu & Michael Rebello & Yexiao Xu - 955-992 Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
by Clare Wang
June 2014, Volume 52, Issue 3
- 599-634 Changes in Cash: Persistence and Pricing Implications
by Jeff Zeyun Chen & Philip B. Shane - 635-669 The Effects of Public Information with Asymmetrically Informed Short‐Horizon Investors
by Qi Chen & Zeqiong Huang & Yun Zhang - 671-701 The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective
by Shana M. Clor‐Proell & Laureen A. Maines - 703-732 Options in Compensation: Promises and Pitfalls
by Christian Riis Flor & Hans Frimor & Claus Munk - 733-774 Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?
by Edward Lee & Norman Strong & Zhenmei (Judy) Zhu - 775-815 A Glimpse Behind a Closed Door: The Long‐Term Investment Value of Buy‐Side Research and Its Effect on Fund Trades and Performance
by Michael Rebello & Kelsey D. Wei
May 2014, Volume 52, Issue 2
- 303-339 Public Equity and Audit Pricing in the United States
by Brad Badertscher & Bjorn Jorgensen & Sharon Katz & William Kinney - 341-356 Issues in Examining the Effect of Auditor Litigation on Audit Fees
by Miguel Minutti‐Meza - 357-387 How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
by Frank Gigler & Chandra Kanodia & Haresh Sapra & Raghu Venugopalan - 389-401 Trading off Costs and Benefits of Frequent Financial Reporting
by Alfred Wagenhofer - 403-456 Dividend Payouts and Information Shocks
by Luzi Hail & Ahmed Tahoun & Clare Wang - 457-472 International Payout Policy, Information Asymmetry, and Agency Costs
by Alon Kalay - 473-519 Uninvited U.S. Investors? Economic Consequences of Involuntary Cross‐Listings
by Peter Iliev & Darius P. Miller & Lukas Roth - 521-540 Incorporating Field Data into Archival Research
by Eugene Soltes - 541-581 Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
by Alvis K. Lo - 583-598 Identifying Disclosure Incentives of Bank Borrowers During a Banking Crisis
by Jannis Bischof
March 2014, Volume 52, Issue 1
- 1-36 The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
by Karthik Balakrishnan & John E. Core & Rodrigo S. Verdi - 37-74 Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R)
by Brian Cadman & Richard Carrizosa & Lucile Faurel - 75-106 Aggregate Earnings and Corporate Bond Markets
by Xanthi Gkougkousi - 107-162 Auditor Choice in Politically Connected Firms
by Omrane Guedhami & Jeffrey A. Pittman & Walid Saffar - 163-191 Management Forecast Consistency
by Gilles Hilary & Charles Hsu & Rencheng Wang - 193-243 Political Connections and the Cost of Bank Loans
by Joel F. Houston & Liangliang Jiang & Chen Lin & Yue Ma - 245-272 Private Interaction Between Firm Management and Sell‐Side Analysts
by Eugene Soltes - 273-302 When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments
by Hun‐Tong Tan & Elaine Ying Wang & Bo Zhou
December 2013, Volume 51, Issue 5
- 909-950 The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans
by Christopher S. Armstrong & Ian D. Gow & David F. Larcker - 951-996 Shareholder Votes and Proxy Advisors: Evidence from Say on Pay
by Yonca Ertimur & Fabrizio Ferri & David Oesch - 997-1029 Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests
by Jannis Bischof & Holger Daske - 1031-1070 The Relation Between Bank Resolutions and Information Environment: Evidence from the Auctions for Failed Banks
by João Granja - 1071-1097 Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
by Ray Ball & S. P. Kothari & Valeri V. Nikolaev - 1099-1132 Dissecting Earnings Recognition Timeliness
by Ryan T. Ball & Peter Easton - 1133-1158 Informational Feedback, Adverse Selection, and Optimal Disclosure Policy
by Pingyang Gao & Pierre Jinghong Liang - 1159-1186 How Control System Design Influences Performance Misreporting
by Victor S. Maas & Marcel Van Rinsum - 1187-1220 Managers' Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments
by Isabella Grabner & Frank Moers - 1221-1260 How Do Market Prices and Cheap Talk Affect Coordination?
by Hong Qu - 1261-1297 Location of Decision Rights Within Multinational Firms
by Leslie A. Robinson & Phillip C. Stocken - 1299-1345 Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
by Nemit Shroff & Amy X. Sun & Hal D. White & Weining Zhang
September 2013, Volume 51, Issue 4
- 701-737 Underreaction to Industry‐Wide Earnings and the Post‐Forecast Revision Drift
by Kai Wai Hui & P. Eric Yeung - 739-778 Tax Aggressiveness and Accounting Fraud
by Clive Lennox & Petro Lisowsky & Jeffrey Pittman - 779-817 Does Auditor Industry Specialization Improve Audit Quality?
by Miguel Minutti‐Meza - 819-854 CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
by Ron Shalev & Ivy Xiying Zhang & Yong Zhang - 855-907 Financial Analysts and the False Consensus Effect
by Jared Williams
June 2013, Volume 51, Issue 3
- 495-547 Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
by Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi - 549-581 Decision Usefulness and Accelerated Filing Deadlines
by Jeffrey T. Doyle & Matthew J. Magilke - 583-629 Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
by Petro Lisowsky & Leslie Robinson & Andrew Schmidt - 631-671 How Do Ex Ante Severance Pay Contracts Fit into Optimal Executive Incentive Schemes?
by P. Raghavendra Rau & Jin Xu - 673-700 The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions
by Elaine Ying Wang & Hun‐Tong Tan
May 2013, Volume 51, Issue 2
- 225-266 What Do Management Earnings Forecasts Convey About the Macroeconomy?
by Samuel B. Bonsall & Zahn Bozanic & Paul E.. Fischer - 267-279 Discussion of What Do Management Earnings Forecasts Convey About the Macroeconomy?
by Maria Ogneva - 281-334 On the Stewardship and Valuation Implications of Accrual Accounting Systems
by George Drymiotes & Thomas Hemmer - 335-347 Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems
by Ilan Guttman - 349-387 Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
by W. Robert Knechel & Lasse Niemi & Mikko Zerni - 389-397 Discussion of Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
by Steven Huddart - 399-436 A Measure of Competition Based on 10‐K Filings
by Feng Li & Russell Lundholm & Michael Minnis - 437-447 Discussion of A Measure of Competition Based on 10‐K Filings
by Gordon M. Phillips - 449-473 Earnings Manipulation and the Cost of Capital
by Günter Strobl - 475-493 Discussion of Earnings Manipulation and the Cost of Capital
by Jeremy Bertomeu
March 2013, Volume 51, Issue 1
- 1-30 Managerial Overconfidence and Accounting Conservatism
by Anwer S. Ahmed & Scott Duellman - 31-66 Does Anticipated Information Impose a Cost on Risk‐Averse Investors? A Test of the Hirshleifer Effect
by Ryan T. Ball - 67-103 Fair Value Accounting and Managers' Hedging Decisions
by Wei Chen & Hun‐Tong Tan & Elaine Ying Wang - 105-133 Strategy Selection, Surrogation, and Strategic Performance Measurement Systems
by Jongwoon (Willie) Choi & Gary W. Hecht & William B. Tayler - 135-164 The Information Content of Tax Expense for Firms Reporting Losses
by Dan S. Dhaliwal & Steven E. Kaplan & Rick C. Laux & Eric Weisbrod - 165-200 The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations?
by Michael Firth & Chen Lin & Ping Liu & Yuhai Xuan - 201-224 Do Earnings Targets and Managerial Incentives Affect Sticky Costs?
by Itay Kama & Dan Weiss
December 2012, Volume 50, Issue 5
- 1109-1139 U.S. International Equity Investment
by John Ammer & Sara B. Holland & David C. Smith & Francis E. Warnock - 1141-1177 Voluntary Disclosure, Manipulation, and Real Effects
by Anne Beyer & Ilan Guttman