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Content
February 2026, Volume 53, Issue 1
- 5-31 The Cost of Related Party Transactions and the Intensity of Related Party Transactions: Evidence From Creditor Rights Reform
by Ranjeet Singh & Yogesh Chauhan & Nemiraja Jadiyappa - 32-52 Lottery Demand and Stock Returns Preceding Earnings Announcements
by Harvey Nguyen & Cameron Truong - 53-76 Changes in Tax Footnote Disclosure Quality
by Thomas R. Kubick & Michael A. Mayberry - 77-106 Forward‐Looking Statements and Investor Trading
by Jing‐Chi Chen & Pankaj K Jain & Sabatino (Dino) Silveri - 107-130 Strategic Alignment Between Supply Chain Partners and Supplier Audit Fees
by Hsihui Chang & Rong‐Ruey Duh & W. Robert Knechel & Sheng Liu - 131-149 Long‐Run Stock Returns Following Internal Control Disclosures
by Al (Aloke) Ghosh & Seppo Ikäheimo & Emma‐Riikka Myllymäki & Jukka Sihvonen - 150-180 Shifting Away the Pressure: How Does Local Air Quality Induce Pollution‐Driven Acquisitions?
by Zeyu Sun & Ge Yang & Xiaojia Zheng & Yue Yin - 181-206 Divisional Managers and Corporate Disclosure Quality
by Zhaoran (Jason) Gong & Lixin (Nancy) Su & Fujing Xue & Cheng (Colin) Zeng - 207-242 Top Management Team Finance Education: Implications for Stock Price Synchronicity and Crash Risk
by Xuan‐Qi Su - 243-265 Crashing in the Dark? Dark Trading and Stock Price Crashes
by Bidisha Chakrabarty & Kenneth W. Shaw & Xu (Frank) Wang - 266-296 Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees
by Hsin‐Chi Chen & Hsihui Chang & Jengfang Chen & Rong‐Ruey Duh & Yaou Zhou - 297-320 Explaining CSR Disclosure Levels of U.S. Firms
by Mert Demir & Terrence F. Martell & Mehmet Ozbilgin - 321-351 Do CEOs With a Financial Background Matter for the Success of Newly Public Firms?
by Dimitrios Gounopoulos & Georgios Loukopoulos & Panagiotis Loukopoulos & Geoffrey Wood - 352-379 Navigating New Terrain: Domestic Geographical Dispersion and IPO Survival in the United States
by Dimitrios Gounopoulos & Chen Huang & Yu Zhang - 380-410 ESG Reporting, ESG Contracting, and Executive Compensation: International Evidence
by Weiqing Chen & Chengzhu Sun & Albert Tsang & Xiao Zeng - 411-434 Labor Productivity, Return Predictability, and Operating Profitability
by Weimin Liu & Di Luo & Cheng Zeng & Huainan Zhao - 435-464 Are Delayed Earnings Announcements Informative for Peer Firms?
by Somnath Das & Alexander Z. King & Shailendra (Shail) Pandit - 465-486 Firm Differentiation and Tax Lobbying Decisions: When Firms Lobby Individually or Collectively
by Adam J. Olson & Frances Tice & Connie D. Weaver - 487-524 Liquidity, Information Production, and Corporate Financing Decisions
by Hyun Joong Im & Thomas Noe & William Cheung - 525-547 Assets on the Move, Leverage in Flux: How Asset Redeployability Shapes Leverage Adjustments
by Trung K. Do & Henry Hongren Huang - 548-577 CEO Narcissism, Management Team Characteristics, and Corporate Credit Risk
by Tsung‐Kang Chen & Yijie Tseng & Yun Hao & Yu‐Chun Lin - 578-608 Corporate General Counsels and Investment Efficiency: Novel Evidence
by Nader Atawnah & Michael Michael & Arman Eshraghi & Rashid Zaman & Muhammad J. Ali
November 2025, Volume 52, Issue 5
- 2091-2110 Mandatory Data Breach Disclosure and Insider Trading
by Xi Chen & Gilles Hilary & Xiaoli Tian - 2111-2144 Does Carbon Risk Influence Stock Price Crash Risk? International Evidence
by Sudipta Bose & Edwin KiaYang Lim & Kristina Minnick & Patrick J. Schorno & Syed Shams - 2145-2174 The Nexus of Corporate Disclosure and Investors’ Information Needs: An Analysis Using Topic Modeling
by Daphne Lui & Andreea Moraru‐Arfire & Cong Tao - 2175-2209 Retail Investors’ Trades Around Comment Letter Disclosures
by Ruby Brownen‐Trinh & Joe (Joonghi) Cho & Pawel Bilinski - 2210-2235 Investor Sentiment and Information Demand
by Jayson Talakai & Devon Erickson & Kevin H. Kim & Lynn Rees - 2236-2261 Equity Book‐to‐Market Ratios Above One and Recession Risk
by Mary E. Barth & Doron Israeli & Suhas A. Sridharan - 2262-2277 Broken Telephone Communication
by Eti Einhorn - 2278-2298 Sticky Expectations and Cross‐Firm Return Predictability
by Zilin Chen & Hui Ding & Fuwei Jiang - 2299-2334 Auditors’ Response to Client Corruption: Evidence From Google Document Frequency
by Nerissa C. Brown & Jennifer R. Joe & Kecia Williams Smith & Henry Wang - 2335-2362 Ex Post Settling Up of Financial Misreporting and CEO Compensation
by Yuyeon Ahn & Soong Soo Han & Jeong Hwan Joo & Taejin Kim - 2363-2391 Audit Personnel Turnover, Auditor Labor Market, and Audit Quality
by Weiyan Hu & Xuejiao Liu & Ke Na & Hong Wu - 2392-2414 Board Co‐Option and Workplace Safety
by Mohammad Hashemi Joo & Edward Lawrence & Ali M. Parhizgari & Yuka Nishikawa - 2415-2437 Firm Disclosures, Uncertain Profits, and (Indirectly) Priced Idiosyncratic Volatility
by Xuhui (Nick) Pan & Bharat Raj Parajuli & Petra Sinagl - 2438-2463 Does ESG Reporting Matter for Shareholder Value?—Evidence on Mandatory ESG Regulations in India
by Prasenjit Chakrabarti & Santushti Gupta - 2464-2491 The Gender Position Gap and Firm Performance
by Chuchu Liang & Ben Lourie & Alexander Nekrasov & Terry Shevlin
August 2025, Volume 52, Issue 4
- 1687-1712 Share Pledging and Environmental Investment: Evidence From China
by Yankun Zhou & Le Luo & Taijie Tang - 1713-1734 Corporate Resilience Against the COVID‐19 Crisis: How Valuable is an Islamic Label?
by Mohammed Abdullah Al Mamun & Md Lutfur Rahman & Md Reiazul Haque - 1735-1761 Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms
by Yuyuan Chang & Wen He - 1762-1783 Influence of Legal Environment and Banking System on Trade Credit in Private Firms
by Víctor M. González - 1784-1811 Influential Information Supply or Just a Modern Pillory? Investor Perceptions of the CEO Pay Ratio Disclosure Rule
by Anamarija Delic & Peter Schäfer - 1812-1839 Busy Directors and Monitoring: Evidence From Goodwill Impairments
by Mohamad Mazboudi & Satish Sahoo & Mark Soliman - 1840-1867 Management Forecasts and Reactions by Analysts and Investors: The Effect of CEO Gender
by Alison Cook & Adam Esplin & Christy Glass & J. Scott Judd & Kari Olsen - 1868-1889 GDP Manipulation, Cost of Equity, and Firm Performance
by Guilong Cai & Xiaoxia Li & Danglun Luo & Zhenyang (David) Tang - 1890-1924 Rollover Risk and Tax Avoidance
by Wulung Li & Chunchi Wu & Shu‐Ling Wu & Kenneth Zheng - 1925-1955 Do Institutional Cross‐Owners Obstruct Corporate Environmental Information Disclosure? Evidence From China
by Xin Cui & John W. Goodell & Jing Liao & Shouyu Yao & Xutang Liu - 1956-1984 Social Connections and Capital Allocation in Multidivisional Firms
by Tomas Jandik & Tatiana Salikhova - 1985-2009 How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts?
by Caroline Lee & Sudipta Basu - 2010-2036 Lead Independent Directors and Corporate Tax Policy
by Bo Gao & Thomas Omer - 2037-2061 Number Two Executives: Bottom‐Up Monitoring
by Zhichuan (Frank) Li - 2062-2088 The Upside of Loss Aversion: Evidence From Financial Reporting Loss Avoidance
by Michael Neel
June 2025, Volume 52, Issue 3
- 1255-1278 Does a Customer Focus Influence Firms’ Climate‐Change Reporting Decisions? The Role of Market‐Driven Corporate Culture
by Sudipta Bose & Steven F. Cahan & Sandip Dhole & Sagarika Mishra - 1279-1305 Do Unexpected Earnings of Industry Leaders Affect the Discretionary Reporting Behavior of Followers? Evidence From China
by Huiyun Cong & Dan Li & Xiao Li & Yuan Xie & Chun Yuan - 1306-1327 More than solely reactive: Audit committee director departures as anticipatory actions in financial misstatements
by Wu‐Po Liu & Hua‐Wei Huang & Wan‐Ci Huang - 1328-1348 Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades
by Scott Duellman & J. Philipp Klaus & Blair B. Marquardt - 1349-1373 The Importance of Luck in Executive Promotion Tournaments: Theory and Evidence
by Jed DeVaro & Scott Fung - 1374-1403 The Financial Reporting Consequences of Last Chance Earnings Management
by Michael A. Mayberry & Scott G. Rane - 1404-1430 Do Suppliers Care About Analyst Forecasts When Extending Trade Credit? A Quasi‐Natural Experiment
by Jiacai Xiong & Caiyue Ouyang & Wenxia Ge - 1431-1462 The Effect of CEO Overconfidence on Corporate Disclosures Amid a Pervasive Shock: Evidence From the COVID‐19 Pandemic
by Surendranath Jory & Thanh Ngo & Jurica Susnjara - 1463-1482 Cartelization and Expected Crash Risk: Evidence From Global Leniency Laws
by Dongyue Wang & Jeong‐Bon Kim & Louise Yi Lu & Yangxin Yu - 1483-1510 Short‐Selling Threats and Corporate Tax Avoidance: Evidence From Regulation SHO
by Johan Maharjan & Thomas Omer & Yijiang Zhao - 1511-1534 How Do Investors Value Tax Avoidance Under the Imputation Tax System?
by Ting‐Kai Chou & Nan‐Ting Kuo & Cheng‐Few Lee - 1535-1556 Press Freedom and Systemic Risk
by George Kladakis & Alexandros Skouralis - 1557-1584 Accounting for Asset Pricing Factors
by Stephen Penman & Xiao‐Jun Zhang - 1585-1603 Mandated Public Disclosure and Trade Credit Payment Practices
by Mirna Boghossian & Robert R. Carnes - 1604-1630 Corruption and Default Risk: Global Evidence
by Sivathaasan Nadarajah & Muhammad Atif & Vincent Tawiah & Jia Liu & Geoffrey Wood - 1631-1665 Directors' Bankruptcy Experience and Financial Reporting Choices
by Akram Khalilov & Irina Gazizova & Beatriz Garcia Osma - 1666-1684 Busy Boards, Delegated Decision‐Making, and Misreporting
by Abhishek Ramchandani & Alexandra Lilge
April 2025, Volume 52, Issue 2
- 657-690 Do audit firms discount initial full‐year audit engagements with multiple potential successor auditors?
by Thomas C. Omer & Ming (Mike) Yuan - 691-721 Product market competition and disclosure content differentiation: A topic modeling analysis
by Yongqiang Chu & Bo Huang & Haitong Li & Junqi Liu - 722-749 EPS‐motivated share repurchases and wealth transfer
by Christina Mashruwala & Shamin Mashruwala - 750-784 The real effects of M&As on targets’ peers
by Linda Du & Wen Li & Jianfei Sun - 785-816 Do analysts’ gross margin forecasts influence manager's decisions to recognize inventory losses?
by Nusrat Jahan & Padmakumar Sivadasan - 817-871 Does the textual quality of prospectuses affect gross spread in seasoned equity offerings?
by Nandu J. Nagarajan & Sridhar Panchapakesan Nerur & Bin Srinidhi & Xiaoxiao Yu - 872-891 Coarse performance evaluation for envious agents
by Eiji Ohashi - 892-922 Do politically connected subsidy recipients disclose less subsidy information?
by Ningzhong Li & Youchao Tan & Cheng Zeng - 923-962 Information acquisition and tax avoidance: Evidence from a natural experiment
by Lyu Fan & Caiyue Ouyang & Jeffrey Pittman & Jiacai Xiong & Jun Yao - 963-990 Top management team incentive dispersion and management earnings forecasts
by Rachana Kalelkar & Yuan Shi & Hongkang Xu - 991-1024 Verifiable content in social media stock‐analysis articles: The long and short of it
by Lei Chen & Shuping Chen & Tian Gao & Wuyang Zhao - 1025-1058 Does International Financial Reporting Standards adoption improve or impede comparability? New evidence from Chinese dual‐class firms
by Jenny Xinjiao Guan & Kangtao Ye & Shanshan Zhang & Xiao‐Jun Zhang - 1059-1094 How does audit quality affect firm innovation? Evidence from China
by Charles Hsu & Chaopeng Wu & Zehao Yan & Ruichao Zhu - 1095-1115 Out‐of‐sample predictability of firm‐specific stock price crashes: A machine learning approach
by Devrimi Kaya & Doron Reichmann & Milan Reichmann - 1116-1151 The management of nonearnings measures: Evidence from initial public offering firms
by Snow Xue Han & Su‐Jane Hsieh - 1152-1182 Interest rate liberalization and corporate innovation: Evidence from natural experiments in China
by Shuangli Yu & Yun Ke & Xiaofeng Quan & Wenhong Ding - 1183-1211 Government affiliation, analyst behavior and the economic consequences
by Ning Jia & Tianqi Lan & Dan Wang & Ma Xiaoteng - 1212-1249 Transient institutional ownership, costly external finance and corporate cash holdings
by Hyun Joong Im & Heungju Park & Shams Pathan & Robert Faff
February 2025, Volume 52, Issue 1
- 5-47 Speaking with one voice? Individual preferences and managers’ personal communication style
by Christoph J. Sextroh & Juliane Wutzler - 48-90 Green media coverage and corporate green innovation
by Jie Gao & Huiying Wu & Jiaxing You & Meg Smith - 91-126 Dividend cuts and a firm's investment opportunity set
by Somnath Das & Sandip Dhole - 127-157 Compromise in hard times? The impact of deglobalization on corporate social responsibility in the US–China supply chain
by Yanming Cao & Jengfang Chen & Xiaomeng Charlene Chen & Meiting Lu - 158-181 An unintentional consequence of taxation: Tax cuts and vertical pay dispersion
by Xiaoning Song & Cen Wu & Ying Zheng - 182-221 Generalist CEOs and stock price crash risk
by Xiaohua Fang & Claudia Girardone & Yiwei Li & Yeqin Zeng - 222-260 Dual holdings and shareholder–creditor agency conflicts: Evidence from the syndicated loan market
by Ingo Geburtig & Thomas Mählmann & Roberto Liebscher - 261-294 The impact of short‐selling threats on credit rating performance and usage: Evidence from a natural experiment
by Mei Cheng & Eliza X. Zhang - 295-341 Managers’ staging of earnings conference calls around actual share repurchases
by Hong Kim Duong & Chuong Do & Huy N. Do - 342-373 Multiple large shareholders and audit fees: Demand‐side evidence from China
by Xiaotong Yang & Fuxiu Jiang & John R. Nofsinger & Bo Zhang - 374-402 The voice of retail investors and corporate earnings quality
by Guilong Cai & Bingxuan Lin & Rui Lu & Yanan Zhang - 403-432 The impact of bond market liberalization on accounting conservatism
by Renhui Fu & Fang Gao & Yanhui Wang - 433-471 Target firm's integrity culture and M&A performance
by Balasingham Balachandran & Robert W. Faff & Sagarika Mishra & Syed Shams - 472-510 Government awards to CEOs
by François Belot & Timothée Waxin - 511-540 Do investors differentiate between types of component auditors? Evidence from auditor ratification voting
by Bullipe R. Chintha & Sriniwas Mahapatro - 541-568 Regulating data: Evidence from corporate America
by Fabio Motoki & Jedson Pinto - 569-608 KPI information acquisition by analysts: Evidence from conference calls
by Qi Rachel Tang & Alan Guoming Huang - 609-651 Does options trading affect audit pricing?
by Muhammad Jahangir Ali & Balasingham Balachandran & Huu Nhan Duong & Premkanth Puwanenthiren & Michael Theobald
October 2024, Volume 51, Issue 9-10
- 2279-2303 Shareholder voting on golden parachutes: Effective governance or too little too late?
by Stuart L. Gillan & Nga Q. Nguyen - 2304-2335 Local community's social capital and CEO pay duration
by Zhenjiang Gu & Jeong‐Bon Kim & Louise Yi Lu & Yangxin Yu - 2336-2370 Manager sentiment and conditional conservatism
by Daniel W. Collins & Nhat Q. Nguyen & Tri T. Nguyen - 2371-2409 Production flexibility and trade credit under revenue uncertainty
by Nicos Koussis & Florina Silaghi - 2410-2451 Options trading and firm investment efficiency
by Charles Hsu & Junqiang Ke & Zhiming Ma & Lufei Ruan - 2452-2489 Unexpected management forecasts and future stock returns
by Norio Kitagawa & Akinobu Shuto - 2490-2522 Acquisitions and social capital
by Hasibul Chowdhury & Ashrafee Hossain & Anand Jha - 2523-2560 The reputational costs of connections to controversial politicians: Evidence from political scandals
by Susanne Preuss & Jacco L. Wielhouwer - 2561-2591 Variable rate premiums and defined benefit pension funding
by Abbie Sadler - 2592-2634 Corporate disclosure differences around the world: International evidence
by Zihua Liu & Ziyao San & Albert Tsang & Li Yu - 2635-2667 Excess control of family board seats and corporate innovation
by Suyun Chen & Zongze Li & Lingling Chu & Qingzi Cao - 2668-2708 Political contributions and the auditor–client relationship
by Frank Heflin & Dana Wallace - 2709-2736 The unintended cost of data breach notification laws: Evidence from managerial bad news hoarding
by Ivan Obaydin & Limin Xu & Ralf Zurbruegg - 2737-2762 Tax enforcement and corporate cash holdings
by Jiaren Pang & Kun Wang & Le Zhao - 2763-2790 Audit partner style and financial statement comparability: New evidence from the US market
by Tracie Frost & Zhijian Chris He & Xin Luo & Derrald Stice - 2791-2819 Does corporate governance matter in competitive industries? Evidence from brokerage mergers and closures
by Savannah (Yuanyuan) Guo & Pritam Saha & Leyuan You & Michael Zheng - 2820-2847 Environmental policy and audit pricing
by Monika K. Rabarison & Ibrahim Siraj & Bin Wang - 2848-2883 Risk management and private debt contracts: The role of weather derivatives
by Viet Do & Thu Ha Nguyen & Tram Vu
July 2024, Volume 51, Issue 7-8
- 1597-1627 Are firms doing good also doing well?—The CSR advertising‐analogous effect
by She‐Chih Chiu & Hsuan‐Chu Lin - 1628-1664 State ownership and financial statement comparability
by William Francis & Xian Gu & Iftekhar Hasan & Joon Ho Kong - 1665-1692 The information spillover role of corporate spin‐offs in financing activities: Evidence from equity sales by private firms through Regulation D
by Sangwan Kim & Jangwon Suh - 1693-1723 Generalist CEOs and conditional accounting conservatism
by Karel Hrazdil & Yi Liang & Lufei Ruan & Hakjoon Song - 1724-1761 When do stock options affect CEO risk‐taking? The moderating role of CEO regulatory focus
by Yenn‐Ru Chen & Tuck Siong Chung & Chia‐Hsien Lin & Angie Low - 1762-1788 Risk management committee and bank performance: Evidence from the adoption of the Dodd–Frank Act
by Liangliang Jiang & Mingming Ji - 1789-1827 Earnings management risk and audit pricing: Evidence from big bath accounting
by Heeick Choi & Khondkar Karim & Yiye Zhang - 1828-1857 The effect of affiliation with a large business group on trade credit finance: An empirical analysis of chaebol firms in Korea
by Byung Uk Chong & Hyun Joong Im - 1858-1892 Information or pressure? The effect of director experience on CEO CSR compensation adoption and design
by Zhengyu Li & Lu Yang - 1893-1942 Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions
by Kun Tracy Wang & Yue Wu - 1943-1979 CEOs’ capital gains tax liabilities and accounting conservatism
by Gunratan Lonare - 1980-2019 Implicit government guarantees, media tone and bond pricing
by Yashu Dong & Yi Dong & Wenshuang Xuan - 2020-2054 Debt capacity, cash holdings and financial constraints
by Chien‐Lin Lu & Hsuan‐Chi Chen & Robin K. Chou & Chih‐Yung Lin - 2055-2092 Does audit regulation improve corporate decision making? Evidence from the disclosure of tax‐related key audit matters
by Lijun (Gillian) Lei & Sydney Qing Shu - 2093-2121 The ability of employee disclosures to reveal private information
by Yun Fan & Jiajia Fu & Yuan Ji & Wayne B. Thomas - 2122-2152 The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending
by Jeffrey L. Callen & Mahfuz Chy - 2153-2180 Do climate risk disclosures matter to financial analysts?
by Walid Ben‐Amar & Diana Castro Herrera & Isabelle Martinez - 2181-2200 Does good news cover bad news?
by Qingbin Meng & Shaojing Ke & Daxuan Zhao & Yongqiang Chu - 2201-2238 Internal governance and corporate social responsibility performance
by Wanyu (Tina) Chen & Janus Jian Zhang & Gaoguang Zhou - 2239-2274 Geographic links and predictable returns
by Zuben Jin & Frank Weikai Li
May 2024, Volume 51, Issue 5-6
- 885-910 Financial reporting quality and optimal capital structure
by Christina Synn & Christopher D. Williams - 911-942 Environment‐specific political risk mitigation: Political lobbying versus green innovation
by Sohanur Rahman & Elisabeth Sinnewe & Larelle Chapple & Sarah Osborne - 943-1014 Founder premiums, venture capital investments and acquirer benefits
by Yamin Xie - 1015-1045 Restricting CEO pay backfires: Evidence from China
by Kee‐Hong Bae & Zhaoran (Jason) Gong & Wilson H. S. Tong - 1046-1083 Audit quality and engagement partner busyness: The role of internal resource allocation
by Katsushi Suzuki & Tomomi Takada - 1084-1119 Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations
by C. S. Agnes Cheng & Bill B. Francis & Zhi Li & Yinjie Shen & Qiang Wu - 1120-1160 Economic policy uncertainty and corporate divestitures
by Melissa B. Frye & Duong T. Pham & Ann Marie Whyte - 1161-1192 Audit engagement partner ideology, ideological homophily, and audit quality
by Cullen Goenner & Xiaoli Guo & Matthew Notbohm - 1193-1216 The influence of uncertainty on financial reporting behavior: The case of P&C insurers
by Daniel Ames & Brent Lao & Jomo Sankara & Justin Wood - 1217-1250 The economic consequences of IPO sales growth management: Evidence from ChiNext‐listed companies in China
by Ning Hu & Wan Huang & Ying Liu & Limin Zhang - 1251-1272 Venture capital and methods of payment in mergers and acquisitions
by Giang Nguyen & Hung Pham - 1273-1301 Fiscal monitoring and corporate investment
by Lucas Knust & David Oesch - 1302-1336 Ex‐military CEOs and readability of financial reports
by Anand Jha & Humnath Panta & Salil K. Sarkar - 1337-1377 Boardroom backscratching and stock price crash risk
by Dean Hanlon & Mehdi Khedmati & Edwin KiaYang Lim & Cameron Truong - 1378-1407 Institutional investors’ horizons and bank transparency
by Mamiza Haq & Shams Pathan & Carlos Fernandez Mendez & Gerald J. Lobo - 1408-1431 Economic demand for auditing services in the “registered” investment management industry
by Al (Aloke) Ghosh & Yang Liu - 1432-1466 Directors’ and officers’ liability insurance and corporate cash holdings: From principal–principal perspective
by Quanxi Liang & Wenlian Gao & Lijuan Yan - 1467-1507 Disentangling stock return synchronicity from the auditor's perspective
by Iftekhar Hasan & Joseph A. Micale & Qiang Wu - 1508-1546 The Founder certification effect, firm disclosures, and the cost of SEO financing
by Yun Fan & Xiaozhe Gu & Nandu J. Nagarajan - 1547-1592 Do exchange traded funds affect corporate cash holdings?
by Beiqi Lin & Shunji Mei & Kelvin Jui Keng Tan & Lei Zhang
March 2024, Volume 51, Issue 3-4
- 691-716 Disclosure specificity: Evidence from book‐to‐bill ratios
by Kimball Chapman & Zachary Kaplan & Chase Potter - 717-755 The beguiling behaviour of narcissistic CEOs: Evidence from repurchase announcements
by Evans O. Boamah & Shantanu Banerjee - 756-782 Income statement mismatching has not reduced the informativeness of earnings over time
by Hyung Il Oh & Stephen Penman - 783-818 The joint effects of litigation risk and regulation on non‐GAAP reporting
by Richard A. Cazier & Theodore E. Christensen & Kenneth J. Merkley & John S. Treu - 819-845 The evolution of corporate twitter usage
by Mohamed Al Guindy & James P. Naughton & Ryan Riordan - 846-879 Global outsourcing and voluntary disclosure
by Lili Dai & Rui Dai & Lilian Ng & Zihang Peng
January 2024, Volume 51, Issue 1-2
- 5-44 The power of the business media: Evidence from firm‐level productivity
by Mariem Khalifa & Ali Sheikhbahaei & Mohammed Aminu Sualihu - 45-83 The impact of board reforms on audit fees: International evidence
by Incheol Kim & Joon Ho Kong & Rong Yang - 84-112 Asymmetric trading responses to credit rating announcements from issuer‐ versus investor‐paid rating agencies
by Quan M. P. Nguyen & Hung Xuan Do & Alexander Molchanov & Lily Nguyen & Nhut H. Nguyen - 113-147 Gender diversity and acquisitions: How female directors add value in acquisition decisions
by Syed Shams & Kristina Minnick & Mehdi Khedmati & Abeyratna Gunasekarage - 148-179 Managerial ability, CEO age and the moderating effect of firm characteristics
by Rosemond Desir & Joseph Rakestraw & Scott Seavey & James Wainberg & George Young - 180-208 Does share pledging affect corporate philanthropy? Evidence from China
by Jiacai Xiong & Yixing Tong & Feida Zhang & Caiyue Ouyang & Kam C. Chan - 209-239 Generalist CEOs, management risk and internal control weaknesses
by Xiaolu Xu - 240-275 Corporate political activism, information transparency and IPO compliance costs
by Dimitrios Gounopoulos & Georgios Loukopoulos & Panagiotis Loukopoulos - 276-296 Manipulation and obfuscation of financial reports
by Nikolaj Niebuhr Lambertsen - 297-333 Skilled labor and bank loan contracting
by Lin Cheng & Rong Li & Zhiming Ma & Lufei Ruan - 334-362 Inherited trust and informal finance
by Jiaman Xu & Jiandong Chen & Mengfei Jiang & Jiafu An - 363-397 An empirical analysis of the effects of the Dodd–Frank Act on determinants of credit ratings
by Anwer S. Ahmed & Dechun Wang & Nina Xu - 398-430 The impact of Confucianism on auditor judgment
by Yingwen Deng & Yongliang Wu & Changli Zeng & Min Zhang - 431-472 The persistence and consequences of share repurchases
by Sadok El Ghoul & Omrane Guedhami & Hyunseok Kim & Jungwon Suh - 473-510 Does it pay to treat employees well?: The case of informal finance
by Vuong Thao Tran & Van Hoang Vu & Anh Le & Dinh Hoang Bach Phan - 511-554 The spillover effects of financial misconduct on director‐interlocked firms: Evidence from auditor scrutiny
by Rong Li & Wenjing Cai & Zehao Wang - 555-594 Flood risk and corporate future orientation: Evidence from sea level rise risk
by Qingjie Du & Albert Tsang & Yang Wang - 595-630 Yesterday is history, tomorrow is a mystery: Directors’ and CEOs’ prior bankruptcy experiences and the financial risk of their current firms
by Mariya N. Ivanova & Henrik Nilsson & Milda Tylaite - 631-656 Reputation is golden: Superstar CEOs and trade credit
by Xiaofeng Quan & Cheng Xiang & Ru (Tina) Gao - 657-687 Audit committee oversight and bank financial reporting quality
by Dimitris K. Chronopoulos & Lemonia M. Rempoutsika & John O. S. Wilson
October 2023, Volume 50, Issue 9-10
- 1527-1571 Whose opinion matters when insiders disagree with short sellers?
by Shuo Wang & Liyi Zheng - 1572-1611 Does the threat of takeover affect default risk?
by Balasingham Balachandran & Huu Nhan Duong & Tony van Zijl & Arfian Erma Zudana - 1612-1632 Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws
by Huasheng Gao & Jun Huang & Tianshu Zhang - 1633-1670 Perils of limiting the coverage of mandatory pay disclosure: The Korean experience
by Jinhyeok Ra & Woochan Kim - 1671-1714 CEO contractual protection and debt contracting
by Xia Chen & Qiang Cheng & Alvis K. Lo & Xin Wang - 1715-1742 The effect of unionization on firms’ earnings management and employee compensation: Evidence from a regression discontinuity design
by Guoyu Lin & Anna Bergman Brown & Wentao Wu - 1743-1778 CEO mobility and corporate payouts
by Jean Canil & Sigitas Karpavičius & Chia‐Feng (Jeffrey) Yu - 1779-1807 Downsizing decisions: The joint influence of equity incentives and behavioral biases
by Thomas J. Lopez & Troy Pollard & Austin Reitenga & Shane Stinson - 1808-1835 Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts
by Helen Hurwitz & Yan Sun - 1836-1866 The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting
by Robert T. Davis & Thomas J. Lopez & Troy Pollard