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Content
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
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 - 1867-1909 Proxy contests and debt contracting behavior: The interplay of managerial, shareholder and creditor incentives
by Jun Chen & Bharat A. Jain & Jian Huang - 1910-1942 More than words: Can tone of consumer product reviews help predict firms’ fundamentals?
by Shunyao (Cynthia) Jin - 1943-1983 Accounting conservatism and common ownership by dedicated institutional blockholders
by C. S. Agnes Cheng & Xiaohui (Fiona) Li & Jing Xie & Yuxiang Zhong - 1984-2020 Do related party transactions affect family firm valuations?
by Mark Kohlbeck & Hye Seung (Grace) Lee & Brian Mayhew & Jesus M. Salas - 2021-2050 The price of reputation: Executive compensation of sin companies
by Sheng‐Syan Chen & Carl Hsin‐han Shen & Yanzhi Wang
July 2023, Volume 50, Issue 7-8
- 1101-1127 The elusive relation between pension discount rates and deficits
by Seth Armitage & Ronan Gallagher & Jiaman Xu - 1128-1165 Brand royalty flows within large business groups: The effect of holding company structure and related party transactions committees
by Seunghyun Cho & Jinhan Pae & Choong‐Yuel Yoo - 1166-1205 Financial statement comparability and accounting fraud
by Belen Blanco & Sandip Dhole & Ferdinand A. Gul - 1206-1239 Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements
by Trang H. Dao & Amedeo Pugliese & Joshua Ronen - 1240-1273 Bank risk in uncertain times: Do credit rationing and revenue diversification matter?
by Ashton De Silva & Huu Nhan Duong & My Nguyen & Yen Ngoc Nguyen - 1274-1304 Environmental reputation and bank liquidity: Evidence from climate transition
by Daewoung Choi & Yong Kyu Gam & Hojong Shin - 1305-1337 When does analyst reputation matter? Evidence from analysts’ reliance on management guidance
by Wei Chen & Lili Dai & Hun‐Tong Tan - 1338-1371 Director and officer liability and corporate tax avoidance
by Sarfraz Khan & Sung‐Jin Park & Stanley Veliotis & John K. Wald - 1372-1401 The dark side of strengthened minority voting power: An innovation perspective
by Jing Lin & Yunbi An & Zhiyong Dong - 1402-1438 Investment–cash flow sensitivity and investor protection
by Luiz Ricardo Kabbach‐de‐Castro & Henrique Castro Martins & Eduardo Schiehll & Paulo Renato Soares Terra - 1439-1466 Social capital and capital allocation efficiency
by Avishek Bhandari & Md Nazmul Hasan Bhuyan - 1467-1501 Pandemics and cash
by Mufaddal Baxamusa & Abu Jalal - 1502-1524 Valuation with share repurchases and personal taxes
by Ralf Diedrich & Stefan Dierkes & Johannes Sümpelmann
March 2023, Volume 50, Issue 3-4
- 443-481 Political corruption and accounting choices
by Huai Zhang & Jin Zhang - 482-523 Cross‐border regulatory enforcement and corporate voluntary disclosure
by Albert Tsang & Yi Xiang & Miao Yu - 524-564 Less timely earnings announcements and voluntary disclosure
by Hyunkwon Cho & Sunhwa Choi & Robert Kim - 565-597 Local CEOs, career concerns and voluntary disclosure
by Yaqin Hu - 598-621 Analyst independence and earnings management
by Zhongwei Huang & Thomas Jeanjean & Daphne Lui - 622-659 Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?
by Philip Beaulieu & Louise Hayes & Lev M. Timoshenko - 660-679 Lead independent directors and accruals quality
by David B. Bryan & Terry W. Mason - 680-715 Are all types of real transaction management equal in the eyes of bank lenders?
by Po‐Chang Chen & William J. Moser & Gans Narayanamoorthy - 716-763 Shareholder election of CSR committee members and its effects on CSR performance
by Eunice S. Khoo & Li Chen & Gary S. Monroe - 764-794 Labor unions and post‐acquisition integration capability: Evidence from goodwill impairment
by Najlaa Kallousa & Youngki Jang & Boochun Jung & Hussein Warsame - 795-819 Corporate investment and stock market valuation
by Shushu Liao & Marco Errico - 820-857 The role of parent firms in business groups’ internal capital markets
by Heejung Choi & Jungwon Suh - 858-891 The effect of option listing on financing decisions
by Eunpyo Hong & Min C. Park & Tao‐Hsien Dolly King
January 2023, Volume 50, Issue 1-2
- 3-30 The market value of decomposed carbon emissions
by Christian Ott & Frank Schiemann - 31-60 Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness
by Mohammed Benlemlih & Jamil Jaballah & Sholom Schochet & Jonathan Peillex - 61-90 Institutional ownership and the informativeness of disclosure tone
by Ankit Jain & Hariom Manchiraju & Shyam V. Sunder - 91-117 Restatement costs and reporting bias
by Marie Herly & Nikolaj Niebuhr Lambertsen - 118-151 Internal control material weakness disclosure and misstatement duration
by Juan Mao & Zhongxia (Shelly) Ye - 152-197 Information sharing between mutual funds and auditors
by Ole‐Kristian Hope & Pingui Rao & Yanping Xu & Heng Yue - 198-235 Financial experts on the top management team: Do they reduce investment inefficiency?
by Zhe Li & Oksana Pryshchepa & Bo Wang - 236-266 Does venture capital investment enhance corporate innovation? Evidence from Korea
by Kyounghun Lee & Frederick Dongchuhl Oh & Donglim Shin & Heejin Yoon - 267-307 Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China
by Yanlin Li & Gary Gang Tian & Xin Wang - 308-334 The consequences of earnings management for the acquisition premium in friendly takeovers
by Franck Missonier‐Piera & Cédric Spadetti - 335-376 Cross‐border mergers and acquisitions and corporate social responsibility: Evidence from Chinese listed firms
by Zhe Li & Ping Wang - 377-410 Ownership concentration and firm risk: The moderating role of mid‐sized blockholders
by Silvia Rossetto & Nassima Selmane & Raffaele Staglianò - 411-440 Bank systemic risk: An analysis of the sovereign rating ceiling policy and rating downgrades
by Md Abdul Wasi & Thu Phuong Pham & Ralf Zurbruegg
October 2022, Volume 49, Issue 9-10
- 1457-1488 Financial reporting uniformity: Its relation to comparability and its impact on financial statement users
by Marcus L. Caylor & Dennis J. Chambers & Sunay Mutlu - 1489-1529 The road not taken: A comparison of Accounting and Auditing Enforcement Releases and securities class actions
by Jae Hwan Ahn - 1530-1552 Political connections, tacit power and corporate misconduct
by Matthew McCarten & Ivan Diaz‐Rainey & Helen Roberts & Eric K. M. Tan - 1553-1580 How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions
by Xiaolu Xu & Leo L. Yang & Joseph H. Zhang - 1581-1604 Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter?
by Nan‐Ting Kuo & Shu Li & Shiyun Zhai - 1605-1641 Corporate tax behavior and political uncertainty: Evidence from national elections around the world
by Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu - 1642-1695 Does corporate governance have a differential effect on downside and upside risk?
by Searat Ali & Benjamin Liu & Jen Je Su - 1696-1735 A clash of cultures: The governance and valuation effects of corporate cultural distance
by Stephen P. Ferris & Narayanan Jayaraman & Tim Zhang - 1736-1783 Who shall succeed? An examination of manager overconfidence and CEO selection
by Lin Li & Wilson H. S. Tong - 1784-1829 The impact of economic nationalism in Europe on the returns to rivals of cross‐border M&A bids
by Ronan Powell & Sarah Prendergast & Ruchira Sharma - 1830-1862 Financial versus strategic bidders and underpricing as an acquisition motive
by Carolina Salva & Xiqian Zhang - 1863-1896 Credit rating agencies, information asymmetry and US bond liquidity
by Stefano Lovo & Philippe Raimbourg & Federica Salvadè - 1897-1928 Non‐linear capital structure dynamics
by Marco Botta & Luca Vittorio Angelo Colombo - 1929-1956 Board corruption and loan contracts
by Robin Chen & Chia‐Wei Huang & Chih‐Yung Lin - 1957-1983 Religiosity and corruption in bank lending
by Geng Niu & Yang Zhou & Weijie Lu & Hongwu Gan
July 2022, Volume 49, Issue 7-8
- 1077-1112 Brand equity and corporate debt structure
by David C. Mauer & Natalia Villatoro & Yilei Zhang - 1113-1144 Intra‐industry spillover effects: Evidence from bankruptcy filings
by Nhan Le & Phong T.H. Ngo - 1145-1174 Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits
by Xiaoxu Ling & Siyuan Yan & Louis T. W. Cheng - 1175-1210 Does stock market liberalization improve stock price efficiency? Evidence from China
by Yunsen Chen & Jianqiao Huang & Xiao Li & Qingbo Yuan - 1211-1236 Informed options trading prior to FDA announcements
by Marc J. M. Bohmann & Vinay Patel - 1237-1263 Organization capital effect in stock returns—The role of R&D
by Konan Chan & Mei‐Xuan Li & Chu‐Bin Lin & Yanzhi Wang - 1264-1288 The impact of takeover anticipation on rival firms
by Frederick Davis & Svetlana Davis & Xiaoyang Sha & Thomas Walker - 1289-1313 How uncertainty in industry policy affects corporate investment in China
by Marc Deloof & Jie Yang & Chaoyang Xu - 1314-1355 Customer concentration of targets in mergers and acquisitions
by Mei Cheng & Jacob Jaggi & Spencer Young - 1356-1390 Dividend payouts, cash‐flow uncertainty and the role of institutions
by Zhe An & Wenlian Gao & Donghui Li & Dezhu Ye - 1391-1424 Founding family ownership and firm performance: Evidence from the evolution of family ownership and firm policies
by Huimin Li & Harley E. Ryan - 1425-1453 Do liquid assets lure managers? Evidence from corporate misconduct
by Rashid Zaman & Nader Atawnah & Muhammad Nadeem & Stephen Bahadar & Irfan Haider Shakri
May 2022, Volume 49, Issue 5-6
- 627-657 Fair values and compensation contracting: Evidence from real estate firms
by Darren Henderson - 658-689 Opacity, liquidity and disclosure requirements
by André Stenzel & Wolf Wagner - 690-716 Quarterly earnings thresholds: Making the case for prior quarter earnings
by Sanghyuk Byun & Kristin C. Roland - 717-751 Enhanced disclosure of credit derivatives, information asymmetry and credit risk
by Qiuhong Zhao - 752-777 Government transparency and firm‐level operational efficiency
by Ole‐Kristian Hope & Shushu Jiang & Dushyantkumar Vyas - 778-806 Does corporate culture impact audit pricing? Evidence from textual analysis
by Huimin (Amy) Chen & Bill B. Francis & Tahseen Hasan & Qiang Wu - 807-840 Does product similarity of audit clients influence audit efficiency and pricing decisions?
by Hsihui Chang & Charles Hsu & Zhiming Ma - 841-881 Corporate social responsibility performance and the reputational incentives of independent directors
by Eunice S. Khoo & Youngdeok Lim & Louise Y. Lu & Gary S. Monroe - 882-933 The impact of connections between the CEO and top executives on appointment, turnover and firm value
by Steven Balsam & So Yean Kwack - 934-962 Mixed‐signal stock splits
by Ahmed M. Elnahas & Pankaj K. Jain & Thomas H. McInish - 963-1010 The effect of skilled labor intensity on corporate dividend payouts
by Justin Hung Nguyen & Buhui Qiu - 1011-1073 Credit rating downgrade risk and acquisition decisions
by Mengyao Kang
March 2022, Volume 49, Issue 3-4
- 383-422 Through the eyes of the founder: CEO characteristics and firms’ regulatory filings
by Bradley E. Hendricks & Mark Lang & Kenneth Merkley - 423-460 Are retail investors really passive? Shareholder activism in the digital age
by Bilal Hafeez & M. Humayun Kabir & Udomsak Wongchoti - 461-490 What's my style? Supply‐side determinants of debt covenant inclusion
by Zhiming Ma & Derrald Stice & Christopher Williams - 491-535 Antecedents of and outcomes after finance committee use
by Sudipta Basu & Eunju (Ivy) Lee - 536-587 Accruals earnings management proxies: Prudent business decisions or earnings manipulation?
by Theodore E. Christensen & Adrienna Huffman & Melissa F. Lewis‐Western & Rachel Scott - 588-624 Disagreement about the past: An empirical assessment of bank analysts' GAAP and non‐GAAP earnings measures
by Mark A. Clatworthy & Tuan Ho & Jude Mengzhu Zhu
January 2022, Volume 49, Issue 1-2
- 3-32 Do directors have style? Board interlock and accounting properties
by Khondkar E. Karim & Jiayan Li & Karen Jingrong Lin & Ashok Robin - 33-68 The roles of XBRL and processed XBRL in 10‐K readability
by Steven F. Cahan & Seokjoo Chang & Wei Z. Siqueira & Kinsun Tam - 69-110 Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments
by Felipe Restrepo & Jérôme P. Taillard - 111-139 Non‐generally accepted accounting principles disclosures and audit committee chairs’ external directorships
by Cheng‐Hsun Lee - 140-180 Do companies try to conceal financial misstatements through auditor shopping?
by Zvi Singer & Jing Zhang - 181-214 CEO cultural heritage and the pricing of audit services
by Anh Viet Pham & Mia Hang Pham & Cameron Truong - 215-248 Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment
by Yingwen Deng & Ole‐Kristian Hope & Cyndia Wang & Min Zhang - 249-273 Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies
by Stephanie F. Cheng & Ole‐Kristian Hope & Danqi Hu - 274-296 Ownership concentration, ownership identity and seasoned equity offerings probabilities: Evidence from Germany
by Joachim Rojahn & Florian Zechser - 297-326 Language and innovation
by Dongmin Kong & Jialong Wang & Yanan Wang & Jian Zhang - 327-354 The signaling role of trade credit in bank lending decisions: Evidence from small and medium‐sized enterprises
by Belinda L. Del Gaudio & Gabriele Sampagnaro & Claudio Porzio & Vincenzo Verdoliva - 355-380 The value of tunneling: Evidence from master limited partnership formations
by Aaron J. Mandell
October 2021, Volume 48, Issue 9-10
- 1525-1559 Evidence of an increasing trend in earnings surprises over the past two decades: The role of positive manager‐initiated non‐GAAP adjustments
by Paul A. Griffin & David H. Lont - 1560-1595 Does real earnings smoothing reduce investors’ perceived risk?
by Jeong‐Bon Kim & Jeff J. Wang & Eliza Xia Zhang - 1596-1629 The attention of long‐term institutional investors and timely loss recognition
by Rui Wang - 1630-1667 Governments as customers: Exploring the effects of government customers on supplier firms’ information quality
by Chen Chen & Ting‐Chiao Huang & Mukesh Garg & Mehdi Khedmati - 1668-1710 Freedom of the press and corporate misconduct
by Trang Nguyen - 1711-1746 Political ideology in M&A
by Saad Alnahedh & Bader Alhashel - 1747-1796 Learning in serial mergers: Evidence from a global sample
by Vivek K. Pandey & Ninon K. Sutton & Tanja Steigner - 1797-1845 Industry tournament incentives and corporate innovation
by Tu Nguyen & Jing Zhao - 1846-1888 Born to innovate? The birth‐order effect of CEOs on corporate innovation
by Qing Wan & Xiaoke Cheng & Kam C. Chan & Shenghao Gao - 1889-1917 De‐risking through equity holdings: Bank and insurer behavior under capital requirements
by Liu Yang & Qing Zhou & Min Zhu - 1918-1939 Real regulatory capital management and bank payouts: Evidence from available‐for‐sale securities
by Michele Fabrizi & Elisabetta Ipino & Michel Magnan & Antonio Parbonetti - 1940-1987 Internal control material weakness and CEO recruitment
by Inder K. Khurana & Hoyoun Kyung - 1988-2014 Age, gender, and risk‐taking: Evidence from the S&P 1500 executives and market‐based measures of firm risk
by Jarkko Peltomäki & Jukka Sihvonen & Steve Swidler & Sami Vähämaa - 2015-2048 Distracted institutions, information asymmetry and stock price stability
by Ryan Flugum & Svetlana Orlova & Andrew Prevost & Li Sun - 2049-2072 Measuring systematic risk from managerial organization capital
by Alev Yildirim & Linda Allen
July 2021, Volume 48, Issue 7-8
- 1175-1214 Benefit or burden? A comparison of CFO and CEO outside directorships
by Sarfraz Khan & Elaine Mauldin - 1215-1245 Managerial discretion and shareholder capital at risk
by Josef Falkinger & Michel A. Habib - 1246-1289 Universal demand laws and the monitoring demand for accounting conservatism
by Feng Chen & Qingyuan Li & Li Xu - 1290-1331 Irrevocable commitments and tender offer outcomes
by Tomi Fyrqvist & Elias Rantapuska & Sami Torstila - 1332-1367 Managers’ pay duration and voluntary disclosures
by Qiang Cheng & Young Jun Cho & Jae B. Kim - 1368-1403 Informed equity ownership and bank loan contracting
by Kiyoung Chang & Ying Li & Ha‐Chin Yi - 1404-1433 Financial reporting incentives, earnings management, and tax avoidance in SMEs
by Juan Pedro Sánchez‐Ballesta & José Yagüe - 1434-1467 Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions
by Guanming He - 1468-1493 Independent director attention and the cost of equity capital
by Henry He Huang & Chong Wang & Hong Xie & Jian Zhou - 1494-1522 Corporate social responsibility and operating cash flows management: An examination of credit market incentives
by Hyung Il Oh & Hyunpyo Kim & Jeong‐Bon Kim & Yong Gyu Lee
May 2021, Volume 48, Issue 5-6
- 785-814 Undervaluation and non‐financial information: Evidence from voluntary disclosure of CSR news
by Mohammed Benlemlih & Jingwen Ge & Sujiao Zhao