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Content
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 - 815-840 Tax rule changes and the timing of asset write‐offs in loss firms
by Saskia Kohlhase & Jochen Pierk - 841-868 Does the use of non‐GAAP earnings in compensation contracts lead to excessive CEO compensation? Efficient contracting versus managerial power
by Hangsoo Kyung & Jeff Ng & Yong George Yang - 869-894 Managerial discretion in revenue recognition amidst financial restatements and implications for GAAP compliance
by Brian M. Burnett & Gregory W. Martin & David A. Reppenhagen - 895-928 CEO compensation in early‐stage firms: Rewards for prospectivity and survival
by Thi Bui & Andrew Ferguson & Peter Lam - 929-953 Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior?
by Shai Levi & Benjamin Segal & Dan Segal - 954-987 Does financial reporting quality vary across firm life cycle?
by Gopal V. Krishnan & Emma‐Riikka Myllymäki & Neerav Nagar - 988-1021 Islamic labeled firms: Revisiting Dow Jones measure of compliance
by Ahmed Elnahas & Ghada Ismail & Rwan El‐Khatib & M. Kabir Hassan - 1022-1056 The influence of the deregulation of short‐selling on related‐party transactions: Evidence from China
by Haiyan Jiang & Gary Tian & Donghua Zhou - 1057-1091 Independent director tenure and dividends
by Hui Liang James & Hongxia Wang - 1092-1133 State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China
by Huimin Guo & Zheyao Pan & Gary Gang Tian - 1134-1171 The information content of target price forecasts: Evidence from mergers and acquisitions
by Tuan Ho & Ruby Brownen‐Trinh & Fangming Xu
March 2021, Volume 48, Issue 3-4
- 433-462 ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did
by Elizabeth Demers & Jurian Hendrikse & Philip Joos & Baruch Lev - 463-497 Nonstationarity in the relationship between corporate governance and accounting conservatism
by Robert Kieschnick & Wenyun Shi - 498-532 Bank accounting conservatism and bank loan quality
by Joohyung Ha - 533-563 The monitoring role of the media: Evidence from earnings management
by Yangyang Chen & C. S. Agnes Cheng & Shuo Li & Jingran Zhao - 564-586 Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?
by Sebastian Lebert & Ulf Mohrmann & Ulrike Stefani - 587-612 Industry tournament incentives and audit fees
by Yiqing Tan - 613-636 Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms
by Jani Saastamoinen & Hanna Savolainen - 637-665 Financial constraints and future tax outcome volatility
by Herita T. Akamah & Thomas C. Omer & Sydney Qing Shu - 666-691 Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program
by Zhenhua Chen & Adrienna Huffman & Gans Narayanamoorthy & Ruizhong Zhang - 692-717 The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals
by Lingwei Li & Huai Zhang - 718-741 Do firms hedge in order to avoid financial distress costs? New empirical evidence using bank data
by Lutz Hahnenstein & Gerrit Köchling & Peter N. Posch - 742-782 Strategic deviance and cash holdings
by Xueyan Dong & Kam C. Chan & Yujia Cui & Jenny Xinjiao Guan
January 2021, Volume 48, Issue 1-2
- 3-35 Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?
by D. J. Johnstone - 36-69 Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
by Andrei Filip & Gerald J. Lobo & Luc Paugam - 70-101 Cross‐firm return predictability and accounting quality
by Wen Chen & Mozaffar Khan & Leonid Kogan & George Serafeim - 102-147 Disclosure tone management and labor unions
by Özgür Arslan‐Ayaydin & James Thewissen & Wouter Torsin - 148-184 Compliance with pension‐related mandatory disclosures and debt financing
by Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas - 185-229 Audit committee quality indices, reporting quality and firm value
by Wael Almaqoushi & Ronan Powell - 230-268 Asymmetric information consolidation and price discovery: Inferring bad news from insider sales
by Irene Karamanou & Grace Pownall & Rachna Prakash - 269-307 Earning investor trust: The role of past earnings management
by Florian Eugster & Alexander F. Wagner - 308-337 Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes
by Steven S. Crawford & Karen K. Nelson & Brian R. Rountree - 338-373 Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China
by Zhe Li & Ping Wang & Tianlong Wu - 374-404 Top management incentives and financial flexibility: The case of make‐whole call provisions
by Melvin Jameson & Tao‐Hsien Dolly King & Andrew Prevost - 405-430 The determinants of high‐interest entrusted loans in China
by Yan Yu & Yi‐Tsung Lee & Robert C.W. Fok
October 2020, Volume 47, Issue 9-10
- 1089-1112 CEOs’ experience of the Great Chinese Famine and accounting conservatism
by Jun Hu & Wenbin Long & Gary Gang Tian & Daifei (Troy) Yao - 1113-1150 Does reporting position affect the pricing of the volatility of comprehensive income?
by Yiting Cao & Qi (Flora) Dong - 1151-1181 Analyst underreaction and the post‐forecast revision drift
by Po‐Chang Chen & Ganapathi S. Narayanamoorthy & Theodore Sougiannis & Hui Zhou - 1182-1214 Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility
by Michael Mayberry - 1215-1237 Specific investment, supplier vulnerability and profit risks
by Zhiqi Chen & Xiaoqiao Wang - 1238-1267 CEO turnover and bankrupt firms’ emergence
by Beiqi Lin & Chelsea Liu & Kelvin Jui Keng Tan & Qing Zhou - 1268-1289 Does tunneling explain the sensitivity of executive compensation to other member firms’ performance?
by Hyungseok Kim & Woochan Kim - 1290-1315 Is an M&A self‐dealing? Evidence on international and domestic acquisitions and CEO compensation
by Jongmoo Jay Choi & Omer F. Genc & Ming Ju - 1316-1364 Inside debt and firm risk‐taking: Evidence from the UK pension reform
by Hao Li & Jinsha Zhao - 1365-1399 Target price forecasts: The roles of the 52‐week high price and recent investor sentiment
by Peter Clarkson & Alexander Nekrasov & Andreas Simon & Irene Tutticci
July 2020, Volume 47, Issue 7-8
- 821-857 Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?
by Minkwan Ahn & Samuel B. Bonsall & Zahn Bozanic & Yiwei Dou & Gordon Richardson & Dushyantkumar Vyas - 858-881 Taxable income, future profitability, and stock returns
by Bradley Blaylock & Bradley P. Lawson & Michael A. Mayberry - 882-909 A re‐examination of accruals quality following restatements
by Marie Herly & Jan Bartholdy & Frank Thinggaard - 910-948 Does religiosity enhance the quality of management earnings forecasts?
by Lamia Chourou & Luo He & Ligang Zhong - 949-981 Underlying risk preferences and analyst risk‐taking behavior
by Sean Cleary & Jonathan Jona & Gladys Lee & Joshua Shemesh - 982-1011 Independent director reputation incentives, accruals quality and audit fees
by David B. Bryan & Terry W. Mason - 1012-1033 Does executive compensation reflect corporate productivity?
by Yoon K. Choi - 1034-1058 Security regulations, access to capital markets, and firm performance: Evidence from China
by Kun Wang & Zhe Wei & Xing Xiao & Kunpeng Sun - 1059-1085 Government contracts and US bond yield spreads: A study on costs and benefits of materialized political connections
by Thanh Ngo & Jurica Susnjara
May 2020, Volume 47, Issue 5-6
- 547-586 It's OK to pay well, if you write well: The effects of remuneration disclosure readability
by Danial Hemmings & Lynn Hodgkinson & Gwion Williams - 587-614 Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers
by Sunghee Ahn & Youngsoon S. Cheon & Moonchul Kim - 615-644 The effect of option transaction costs on informed trading in the options market around earnings announcements
by Suresh Govindaraj & Yubin Li & Chen Zhao - 645-676 Profit shifting and tax‐rate uncertainty
by Manthos D. Delis & Iftekhar Hasan & Panagiotis I. Karavitis - 677-707 How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership
by Wenxia Ge & Jeong‐Bon Kim - 708-729 Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure?
by Henrique Castro Martins & Eduardo Schiehll & Paulo Renato Soares Terra - 730-759 Shareholder coordination and corporate innovation
by Ani Manakyan Mathers & Bin Wang & Xiaohong (Sara) Wang - 760-785 Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow
by Niclas Andrén & Håkan Jankensgård - 786-817 Foreign currency borrowing surrounding the global financial crisis: Evidence from Korea
by Sung C. Bae & Hyeon Sook Kim & Taek Ho Kwon
March 2020, Volume 47, Issue 3-4
- 303-332 Fair value accounting: Current practice and perspectives for future research
by Ryan McDonough & Argyro Panaretou & Catherine Shakespeare - 333-364 Accounting conservatism and the profitability of corporate insiders
by Akram Khalilov & Beatriz Garcia Osma - 365-396 Selective disclosure and the role of Form 8‐K in the post‐Reg FD era
by Cristi Gleason & Zhejia Ling & Rong Zhao - 397-437 The effect of trade secrets protection on disclosure of forward‐looking financial information
by Yan Li & Yutao Li - 438-455 Do anti‐bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010
by Suhee Kim & William Rees & Vathunyoo Sila - 456-488 The effect of audit market structure on audit quality and audit pricing in the private‐client market
by Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman - 489-518 Internal information quality and patent‐related innovation
by Kelly Huang & Brent Lao & Gregory McPhee - 519-544 Measuring executive personality using machine‐learning algorithms: A new approach and audit fee‐based validation tests
by Karel Hrazdil & Jiri Novak & Rafael Rogo & Christine Wiedman & Ray Zhang
January 2020, Volume 47, Issue 1-2
- 3-26 Asymmetric impact of earnings news on investor uncertainty
by Zihang Peng & David Johnstone & Demetris Christodoulou - 27-51 Goodwill valuations certified by independent experts: Bigger and cleaner impairments?
by Miles Gietzmann & Ye Wang - 52-99 Gender‐diverse boards and audit fees: What difference does gender quota legislation make?
by Mehdi Nekhili & Ammar Ali Gull & Tawhid Chtioui & Ikram Radhouane - 100-131 Powerful CEOs, cash bonus contracts and firm performance
by Rebecca L. Bachmann & Anna Loyeung & Zoltan P. Matolcsy & Helen Spiropoulos - 132-162 Value creation around merger waves: The role of managerial compensation
by David Hillier & Patrick McColgan & Athanasios Tsekeris - 163-187 Cost of capital and valuation in the public and private sectors: Tax, risk and debt capacity
by Richard A. Brealey & Ian A. Cooper & Michel A. Habib