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Content
July 2016, Volume 43, Issue 7-8
- 903-949 The Information Content of Corporate Pension Funding Status in Japan
by Shingo Goto & Noriyoshi Yanase - 950-975 The Impact of NASD Rule 2711 and NYSE Rule 472 on Analyst Behavior: The Strategic Timing of Recommendations Issued on Weekends
by Yi Dong & Nan Hu - 976-1016 Target Information Asymmetry and Acquisition Price
by Peter Cheng & Lin Li & Wilson H.S. Tong - 1017-1056 Investment Horizons and Information
by Kershen Huang & Alex Petkevich
May 2016, Volume 43, Issue 5-6
- 513-542 The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis
by Karthik Balakrishnan & Ross Watts & Luo Zuo - 543-571 S&P 500 Membership and Managers’ Supply of Conservative Financial Reports
by Gregory W. Martin & Wayne B. Thomas & Matthew M. Wieland - 572-596 The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross-listed Chinese Firms
by Jeffrey L. Callen & Karen M.Y. Lai & Steven X. Wei - 597-653 Market Reaction to Seasoned Offerings in China
by Jia Liu & Saeed Akbar & Syed Zulfiqar Ali Shah & Dayong Zhang & Dong Pang - 654-692 Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders
by Mustafa Ciftci & Masako Darrough - 693-728 The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending
by Fábio Duarte & Ana Paula Matias Gama & José Paulo Esperança - 729-764 The Choice of Debt Source by UK Firms
by Andrew Marshall & Laura Mccann & Patrick Mccolgan - 765-799 The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe
by Yanling Guan & Daphne Lui
March 2016, Volume 43, Issue 3-4
- 263-297 Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study
by Wendy Beekes & Philip Brown & Wenwen Zhan & Qiyu Zhang - 298-328 Multidimensional Competition and Corporate Disclosure
by Flora Muiño & Manuel Núñez-Nickel - 329-369 Non-compliance in Executive Compensation Disclosure: the Brazilian Experience
by Cristiano Machado Costa & Fernando Caio Galdi & Fabio Y. S. Motoki & Juan Manuel Sanchez - 370-413 Do Women and Ethnic Minority Directors Influence Firm Value? Evidence from Post-Apartheid South Africa
by Ernest Gyapong & Reza M. Monem & Fang Hu - 414-447 The Impact of Dividend Covenants on Investment and Operating Performance
by Boochun Jung & Woo-Jong Lee & Yanhua Sunny Yang - 448-486 Stock Recommendations for Politically Connected Firms
by Elio Alfonso - 487-510 What Drives Target Price Forecasts and Their Investment Value?
by Zhi Da & Keejae P. Hong & Sangwoo Lee
January 2016, Volume 43, Issue 1-2
- 3-30 Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value
by Alan Gregory & Julie Whittaker & Xiaojuan Yan - 31-65 The Market Response to Beating After-tax Earnings Targets Revisited using Analysts’ Pre-tax Earnings Forecasts and Concurrent Tax Note Disclosures
by Kathleen Herbohn & Irene Tutticci & Zhi Tan - 66-97 Abnormal Returns from Takeover Prediction Modelling: Challenges and Suggested Investment Strategies
by Jo Danbolt & Antonios Siganos & Abongeh Tunyi - 98-130 Analyst Report Readability and Stock Returns
by Chia-Chun Hsieh & Kai Wai Hui & Yao Zhang - 131-157 Stock-Based Compensation in a Concentrated Ownership Setting: An Empirical Investigation
by Jia-Wen Liang & Chen Lung Chin - 158-190 The Effects of Corporate and Country Sustainability Characteristics on The Cost of Debt: An International Investigation
by Andreas Hoepner & Ioannis Oikonomou & Bert Scholtens & Michael Schröder - 191-225 Industry Expertise, Information Leakage and the Choice of M&A Advisors
by Xin Chang & Chander Shekhar & Lewis H. K. Tam & Jiaquan Yao - 226-259 Bank Liquidity Creation and Risk-Taking: Does Managerial Ability Matter?
by Panayiotis C. Andreou & Dennis Philip & Peter Robejsek
November 2015, Volume 42, Issue 9-10
- 1041-1074 Analysts’ and Investors’ Reactions to Consistent Earnings Signals
by Marcus L. Caylor & Theodore E. Christensen & Peter M. Johnson & Thomas J. Lopez - 1075-1120 Core Earnings Uncertainty, Dividend Change Announcements and the Reduction of Covariance Component Risks
by Stephen J. Dempsey & David M. Harrison & Hainan Sheng - 1121-1153 Information Asymmetry and Dual Distribution in Franchise Networks
by Mark Wilson & Greg Shailer - 1154-1187 Pensions as a Form of Executive Compensation
by Lisa Goh & Yong Li - 1188-1215 Trade Credit Risk Management: The Role of Executive Risk-Taking Incentives
by Anna Elsilä - 1216-1250 Governance Structure and Firm Performance in Private Family Firms
by Limei Che & John Christian Langli - 1251-1281 Costly Self-Insurance of Rights Offerings
by Truong X. Duong & Rajdeep Singh & Eng-Joo Tan - 1282-1309 Intended Use of Proceeds, Underwriter Quality and the Long-run Performance of SEOs in the UK
by André Silva & Pawel Bilinski - 1310-1340 Do Banks Price Litigation Risk in Debt Contracting? Evidence from Class Action Lawsuits
by Qingbo Yuan & Yunyan Zhang - 1341-1377 Information Asymmetry and Corporate Cash Holdings
by Kee H. Chung & Jang-Chul Kim & Young Sang Kim & Hao Zhang
September 2015, Volume 42, Issue 7-8
- 801-825 Conditional Persistence of Earnings Components and Accounting Anomalies
by Eli Amir & Itay Kama & Shai Levi - 826-859 The Timeliness of Restatement Disclosures and Financial Reporting Credibility
by Mark Hirschey & Kevin R. Smith & Wendy M. Wilson - 860-884 The Relationship between Voluntary Disclosure, External Financing and Financial Status
by Håkan Jankensgård - 885-914 Institutional Monitoring: Evidence from the F-Score
by Chune Young Chung & Chang Liu & Kainan Wang & Blerina Bela Zykaj - 915-946 CEO Risk-Taking Incentives and the Cost of Equity Capital
by Yangyang Chen & Cameron Truong & Madhu Veeraraghavan - 947-964 Information Asymmetry about Investment Risk and Financing Choice
by Mufaddal Baxamusa & Sunil Mohanty & Ramesh P. Rao - 965-1006 Does Family Control Shape Corporate Capital Structure? An Empirical Analysis of Eurozone Firms
by Julio Pindado & Ignacio Requejo & Chabela la Torre - 1007-1039 Labor Unions and Forms of Corporate Liquidity
by Zhenxu Tong
June 2015, Volume 42, Issue 5-6
- 555-582 Accounting Conservatism and the Cost of Capital: An International Analysis
by Xi Li - 583-618 Effect of Impairment-Testing Disclosures on the Cost of Equity Capital
by Luc Paugam & Olivier Ramond - 619-634 CEO's Operating Ability and the Association between Accruals and Future Cash Flows
by Wooseok Choi & Sam Han & Sung Hwan Jung & Tony Kang - 635-664 Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control
by Mike Qinghao Mao & Yangxin Yu - 665-704 Government Ownership and Dividend Policy: Evidence from Newly Privatised Firms
by Hamdi Ben-Nasr - 705-746 Corporate Stock and Bond Return Correlations and Dynamic Adjustments of Capital Structure
by Belen Nieto & Rosa Rodriguez - 747-776 Affiliates’ Bank Debt Policy: Does Parent Firm Nationality Matter?
by Rosy Locorotondo & Nico Dewaelheyns & Cynthia Hulle - 777-799 Do Sovereign Re-Ratings Destabilize Equity Markets during Financial Crises? New Evidence from Higher Return Moments
by Robert Brooks & Robert Faff & Sirimon Treepongkaruna & Eliza Wu
April 2015, Volume 42, Issue 3-4
- 273-309 The Impact of IFRS 8 on Geographical Segment Information
by Edith Leung & Arnt Verriest - 310-366 The Impact of the Management Approach on Segment Reporting
by Martin Bugeja & Robert Czernkowski & Daryl Moran - 367-411 Segment Disclosure and Cost of Capital
by Belen Blanco & Juan M. Garcia Lara & Josep A. Tribo - 412-443 Star CEOs or Political Connections? Evidence from China's Publicly Traded Firms
by Martin J. Conyon & Lerong He & Xin Zhou - 444-481 Corporate Lobbying and Firm Performance
by Hui Chen & David Parsley & Ya-Wen Yang - 482-514 The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
by Paul André & Andrei Filip & Luc Paugam - 515-554 Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
by Andrei Filip & Thomas Jeanjean & Luc Paugam
January 2015, Volume 42, Issue 1-2
- 1-50 A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards
by John Preiato & Philip Brown & Ann Tarca - 51-78 Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence
by Manuel Cano-Rodríguez & Manuel Núñez-Nickel - 79-100 Information and the Cost of Capital in a Mean-Variance Efficient Market
by D.J. Johnstone - 101-137 Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?
by Lucie Courteau & Jennifer L. Kao & Yao Tian - 138-166 What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms?
by Mustafa Ciftci & Masako Darrough - 167-203 Debt Maturity Structure and Accounting Conservatism
by Inder K. Khurana & Changjiang Wang - 204-236 CEO Compensation Risk and Timely Loss Recognition
by Paul Brockman & Tao Ma & Jianfang Ye - 237-271 M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
by Anna Bergman Brown & Paquita Y. Davis-Friday & Lale Guler & Carol Marquardt
November 2014, Volume 41, Issue 9-10
- 1101-1123 When Good News Is Not So Good: Economy-wide Uncertainty and Stock Returns
by Hae mi Choi - 1124-1156 Individuals’ Trading Prior to Earnings Announcements
by Shih-Chuan Tsai - 1157-1192 Accounting Ratios and the Cross-section of Expected Stock Returns
by Adriana S. Cordis - 1193-1211 Supplier Financing and Earnings Quality
by Pedro J. García-Teruel & Pedro Martínez-Solano & Juan P. Sánchez-Ballesta - 1212-1242 Stable Shareholdings, the Decision Horizon Problem and Earnings Smoothing
by Akinobu Shuto & Takuya Iwasaki - 1243-1268 CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes
by Tien-Shih Hsieh & Jean C. Bedard & Karla M. Johnstone - 1269-1308 CEO Risk-taking Incentives and Bank Loan Syndicate Structure
by Liqiang Chen - 1309-1336 The Informativeness of Dividends and Associated Tax Credits
by Jeffrey J. Coulton & Caitlin M. S. Ruddock & Stephen L. Taylor - 1337-1360 Taxes, International Clienteles and the Value of ADR Dividends
by Aelee Jun & Graham H. Partington - 1361-1392 Does Limited Attention Constrain Investors’ Acquisition of Firm-specific Information?
by Yi Dong & Chenkai Ni
September 2014, Volume 41, Issue 7-8
- 791-830 News or Noise? Using Twitter to Identify and Understand Company-specific News Flow
by Timm O. Sprenger & Philipp G. Sandner & Andranik Tumasjan & Isabell M. Welpe - 831-866 Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases
by Joseph P.H. Fan & Feng Guan & Zengquan Li & Yong George Yang - 867-892 Management Guidance Pre- and Post-Restatement
by Elizabeth A. Gordon & Elaine Henry & Xudong Li & Lili Sun - 893-925 Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence
by Mai Dao & Hua-Wei Huang & Ken Y. Chen & Ting-Chiao Huang - 926-949 Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management
by Julia Sawicki & Keshab Shrestha - 950-973 Do Managers Use Meeting Analyst Forecasts to Signal Private Information? Evidence from Patent Citations
by Katherine Gunny & Tracey Chunqi Zhang - 974-1001 Social Concentration on Boards, Corporate Information Environment and Cost of Capital
by Arun Upadhyay - 1002-1041 A Model of Equity Based Compensation with Tax
by Martin Widdicks & Jinsha Zhao - 1042-1070 What Drives Executive Stock Option Backdating?
by Chris Veld & Betty H.T. Wu - 1071-1099 The Impact of Ambiguity on Managerial Investment and Cash Holdings
by Monica Neamtiu & Nemit Shroff & Hal D. White & Christopher D. Williams
June 2014, Volume 41, Issue 5-6
- 507-544 Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability
by Sven Bornemann & Susanne Homölle & Carsten Hubensack & Thomas Kick & Andreas Pfingsten - 545-571 Earnings Quality Measures and Excess Returns
by Pietro Perotti & Alfred Wagenhofer - 572-599 Product Market Competition, Information and Earnings Management
by Garen Markarian & Juan Santalo´ - 600-626 Earnings Management Constraints and Classification Shifting
by John L. Abernathy & Brooke Beyer & Eric T. Rapley - 627-651 The Market's Valuation of Fraudulently Reported Earnings
by Kai Wai Hui & Clive Lennox & Guochang Zhang - 652-684 Stock Option Schedules and Managerial Opportunism
by Linxiao Liu & Harrison Liu & Jennifer Yin - 685-716 Long-Run Stock Performance and Its Determinants for Asset Buyers
by Sheng-Syan Chen & Yong-Chin Liu & I-Ju Chen - 717-742 Lockup Agreements and Survival of UK IPOs
by Wasim Ahmad & Ranko Jelic - 743-772 Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand?
by Seth Armitage & Dionysia Dionysiou & Angelica Gonzalez - 773-790 Rights Offerings and Expropriation by Controlling Shareholders
by Wai-Ming Fong & Kevin C.K. Lam
April 2014, Volume 41, Issue 3-4
- 297-327 Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms
by Mary E. Barth & Wayne R. Landsman & Danqing Young & Zili Zhuang - 328-362 Managerial Ownership and Financial Analysts’ Information Environment
by Sam Han & Justin Yiqiang Jin & Tony Kang & Gerald Lobo - 363-400 Fair Value-related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis
by Jannis Bischof & Holger Daske & Christoph Sextroh - 401-434 Do Analysts Disclose Cash Flow Forecasts with Earnings Estimates when Earnings Quality is Low?
by Pawel Bilinski - 435-468 Asset Liquidity and Stock Liquidity: International Evidence
by Charlie Charoenwong & Beng Soon Chong & Yung Chiang Yang - 469-506 Naked M&A Transactions: How the Lack of Local Expertise in Cross-Border Deals Can Negatively Affect Acquirer Performance – and How Informed Institutional Investors can Mitigate This Effect
by Anna Faelten & Miles Gietzmann & Valeriya Vitkova
January 2014, Volume 41, Issue 1-2
- 1-52 Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
by Philip Brown & John Preiato & Ann Tarca - 53-72 Earnings Volatility and Earnings Prediction: Analysis and UK Evidence
by Colin Clubb & Guoli Wu - 73-99 The Impact of Earnings Guidance Cessation on Information Asymmetry
by Bill Hu & Joon Ho Hwang & Christine Jiang - 100-127 Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management
by Denis Cormier & Pascale Lapointe-Antunes & Bruce J. McConomy - 128-155 Moral Hazard, Dividends, and Risk in Banks
by Enrico Onali - 156-184 Insider Trading and Firm Performance Following Open Market Share Repurchase Announcements
by Hsuan-Chi Chen & Sheng-Syan Chen & Chia-Wei Huang & John D. Schatzberg - 185-209 Board Effectiveness and Short Termism
by Angelica Gonzalez & Paul André - 210-241 Effective Post-Signing Market Check or Window Dressing? The Role of Go-Shop Provisions in M&A Transactions
by Jin Q Jeon & Cheolwoo Lee - 242-269 Market Implied Ratings and Financing Constraints: Evidence from US Firms
by Serafeim Tsoukas & Marina-Eliza Spaliara - 270-295 Market Behavior of Institutional Investors around Bankruptcy Announcements
by Alex Frino & Stewart Jones & Andrew Lepone & Jin Boon Wong
November 2013, Volume 40, Issue 9-10
- 1045-1067 Are Information Attributes Priced?
by Christine A. Botosan & Marlene A. Plumlee - 1068-1094 Exploring the Causes of Accounting Restatements by Family Firms
by Shu-Hui Sue & Chen-Lung Chin & Ann Ling-Ching Chan - 1095-1125 Firm Accrual Quality Following Restatements: A Signaling View
by Christine I. Wiedman & Kevin B. Hendricks - 1126-1154 Information Uncertainty, Earnings Management, and Long-run Stock Performance Following Initial Public Offerings
by Sheng-Syan Chen & Wen-Chun Lin & Shao-Chi Chang & Chih-Yen Lin - 1155-1183 Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations?
by Karen K. Nelson & Richard A. Price & Brian R. Rountree - 1184-1220 Executive Compensation: A Model of Disclosure Choice
by Pascal Frantz & Norvald Instefjord & Martin Walker - 1221-1246 Is Busy Really Busy? Board Governance Revisited
by Christian Andres & Inga Bongard & Mirco Lehmann - 1247-1275 The Cascade Effect on Lending Conditions: Evidence from the Syndicated Loan Market
by Wei-Shao Wu & Hsing-Hua Chang & Sandy Suardi & Yuanchen Chang - 1276-1303 Underwriting Fees and Shareholder Rights
by Ji-Chai Lin & Bahar Ulupinar - 1304-1325 Communication, Excess Comovement and Factor Structures
by Baozhong Yang
September 2013, Volume 40, Issue 7-8
- 741-768 Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence
by Young-Soo Choi & Ken Peasnell & Joao Toniato - 769-795 Earnings Announcements, Differences of Opinion and Management Guidance
by Sami Keskek & Lynn Rees & Wayne B. Thomas - 796-841 Institutional Investors’ Reaction to SEC Concerns about IFRS and US GAAP Reporting
by Miles B. Gietzmann & Helena Isidro - 842-868 Debt Financing and Earnings Management: An Internal Capital Market Perspective
by Hong-Da Wang & Chan-Jane Lin - 869-900 Does Investor Sentiment Affect Earnings Management?
by Ana Simpson - 901-917 Market Response to Investor Sentiment
by Jördis Hengelbrock & Erik Theissen & Christian Westheide - 918-948 Corporate Governance and the Cost of Borrowing
by Pascal Frantz & Norvald Instefjord - 949-990 Private Equity, Buy-outs and Insolvency Risk
by Nick Wilson & Mike Wright - 991-1008 Book-to-Market Equity, Asset Correlations and the Basel Capital Requirement
by Shih-Cheng Lee & Chien-Ting Lin & Min-Teh Yu - 1009-1042 On Monetary Policy and Stock Market Anomalies
by Alexandros Kontonikas & Alexandros Kostakis
June 2013, Volume 40, Issue 5-6
- 589-619 Trust, Owner Rights, Employee Rights and Firm Performance
by Marc Goergen & Salim Chahine & Chris Brewster & Geoffrey Wood - 620-645 The Information Content of Dividend Surprises: Evidence from Germany
by Christian Andres & Andre′ Betzer & Inga Bongard & Christian Haesner & Erik Theissen - 646-672 Dividend Irrelevance and Accounting Models of Value
by William Rees & Aljosa Valentincic - 673-694 Dividend Policy Irrelevancy and the Construct of Earnings
by Zhan Gao & James A. Ohlson & Adam J. Ostaszewski - 695-718 Institutional Investor Participation and Stock Market Anomalies
by Tao Shu - 719-739 Analyst Pessimism and Forecast Timing
by Orie E. Barron & Donal Byard & Lihong Liang
April 2013, Volume 40, Issue 3-4
- 285-317 Asset Write-offs in Private Firms – The Case of German SMEs
by Andrea Szczesny & Aljosa Valentincic - 318-349 Financial Reporting Quality, Structural Problems and the Informativeness of Mandated Disclosures on Internal Controls
by Aloke (Al) Ghosh & Yong Gyu Lee - 350-372 The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility
by Cory A. Cassell & Gary Giroux & Linda A. Myers & Thomas C. Omer - 373-398 Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity
by Yuping Jia - 399-437 An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US
by Susan M. Young & Emma Y. Peng - 438-469 Analysts’ Momentum Recommendations
by Volkan Muslu & Yanfeng Xue - 470-500 The Effects of Relative Changes in CEO Equity Incentives on the Cost of Corporate Debt
by Andrew K. Prevost & Erik Devos & Ramesh P. Rao - 501-526 The Unintended Consequences of High Expectations and Pressure on New CEOs
by Kevin Krieger & James S. Ang - 527-563 Payout Policy Tax Clienteles, Ex-dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform
by Christian Haesner & Deborah Schanz - 564-587 Government Intervention and Investment Comovement: Chinese Evidence
by Donghua Chen & Saqib Khan & Xin Yu & Zhou Zhang
January 2013, Volume 40, Issue 1-2
- 1-25 Valuation Weights, Linear Dynamics and Accounting Conservatism: An Empirical Analysis
by David Ashton & Pengguo Wang - 26-54 Causes and Consequences of Disaggregating Earnings Guidance
by Benjamin Lansford & Baruch Lev & Jennifer Wu Tucker - 55-81 The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense
by Matthew M. Wieland & Mark C. Dawkins & Michael T. Dugan - 82-114 Managers: Their Effects on Accruals and Firm Policies
by Douglas Dejong & Zhejia Ling - 115-141 The Economic Impact of Capital Expenditures: Environmental Regulatory Delay as a Source of Competitive Advantage?
by Carolyn Wirth & Jing Chi & Martin Young - 142-171 Liquidity and Returns to Target Shareholders in the Market for Corporate Control: Evidence from the US Markets
by Kaun Y. Lee & Kee H. Chung - 172-214 Constructing and Testing Alternative Versions of the Fama–French and Carhart Models in the UK
by Alan Gregory & Rajesh Tharyan & Angela Christidis - 215-238 Seasoned Equity Offerings: Stock Market Liquidity and the Rights Offer Paradox
by Edith Ginglinger & Laure Matsoukis & Fabrice Riva - 239-271 Corporate Risk Management under Information Asymmetry
by Jongmoo Jay Choi & Connie X. Mao & Arun D. Upadhyay - 272-284 Bankruptcy Litigation and Relationship Banking
by François Marini
November 2012, Volume 39, Issue 9-10
- 1161-1179 Earnings Surprise Implicit in Stock Prices: Which Earnings Forecasting Models are Investors Using and What Determines Their Choice?
by Leon Zolotoy - 1180-1213 How Do Managers of Non-Announcing Firms Respond to Intra-Industry Information Transfers?
by Rosemond Desir - 1214-1239 Determinants of the Use of Value-based Performance Measures for Managerial Performance Evaluation
by Henri C. Dekker & Tom Groot & Martijn Schoute & Eelke Wiersma - 1240-1271 Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes-Oxley Act?
by Audrey Wen-Hsin Hsu & Chih-Hsien Liao - 1272-1297 Does Compensation Structure Alleviate Personal CEO Risks?
by Richard A. Lord & Yoshie Saito - 1298-1329 CEO Compensation from M&As in Australia
by Martin Bugeja & Raymond da Silva Rosa & Lien Duong & H.Y Izan - 1330-1356 Why Firms Do Not Pay Dividends: The Canadian Experience
by H. Kent Baker & Bin Chang & Shantanu Dutta & Samir Saadi - 1357-1375 Motives for Mergers and Acquisitions: Ex-Post Market Evidence from the US
by Hien Thu Nguyen & Kenneth Yung & Qian Sun - 1376-1402 Security Analysis, Dealer-Analyst Collaboration, and Market Quality: Evidence from the NASDAQ Market in the USA
by Kee H. Chung & Mingsheng Li & Xin Zhao - 1403-1417 UK Short Selling Activity and Firm Performance
by Panagiotis Andrikopoulos & James Clunie & Antonios Siganos
September 2012, Volume 39, Issue 7-8
- 845-875 Religious Social Norms and Corporate Financial Reporting
by Scott D. Dyreng & William J. Mayew & Christopher D. Williams - 876-904 Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
by Dirk E. Black & Ervin L. Black & Theodore E. Christensen & William G. Heninger - 905-935 On the Anomalous Stock Price Response to Management Earnings Forecasts
by Somnath Das & Kyonghee Kim & Sukesh Patro - 936-959 Effects of Disclosure Quality on Market Mispricing: Evidence from Derivative-Related Loss Announcements
by Jaiho Chung & Hyungseok Kim & Woojin Kim & Yong Keun Yoo - 960-996 Options Trading and the Extent that Stock Prices Lead Future Earnings Information
by Cameron Truong - 997-1027 Executive Compensation Restrictions: Do They Restrict Firms’ Willingness to Participate in TARP?
by Brian Cadman & Mary Ellen Carter & Luann J. Lynch - 1028-1067 Cross-Border versus Domestic Acquisitions and the Impact on Shareholder Wealth
by Jo Danbolt & Gillian Maciver - 1068-1101 The Impact of Earnings Predictability on Bank Loan Contracting
by Iftekhar Hasan & Jong Chool Park & Qiang Wu - 1102-1130 Do the Use of Proceeds Disclosure and Bank Characteristics Affect Bank Underwriters’ Certification Roles?
by Katsushi Suzuki & Kazuo Yamada - 1131-1159 Discovering a Profitable Trading Strategy in an Apparently Efficient Market: Exploiting the Actions of Less Informed Traders in Speculative Markets
by Ming-Chien Sung & Johnnie E. V. Johnson & John Peirson
June 2012, Volume 39, Issue 5-6
- 531-566 Accounting Discretion and Fair Value Reporting: A Study of US Banks’ Fair Value Reporting of Mortgage-Backed-Securities
by Kang Cheng - 567-605 How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting
by Lies Bouten & Patricia Everaert & Robin W. Roberts - 606-648 Differential Audit Quality, Propensity Score Matching and Rosenbaum Bounds for Confounding Variables
by Michael J. Peel & Gerald H. Makepeace - 649-674 Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses
by Michael Eames & Yongtae Kim - 675-699 Correlated Errors: Why a Monotone Relationship Between Forecast Precision and Trading Profitability May Not Hold
by Jochen Lawrenz & Alex Weissensteiner - 700-729 IPO Underpricing to Retain Family Control under Concentrated Ownership: Evidence from Hong Kong
by Xin Yu & Ying Zheng - 730-757 The Relationship between Borrower Risk and Loan Maturity in Small Business Lending
by Karolin Kirschenmann & Lars Norden - 758-784 Determinants of Expected Stock Returns: Large Sample Evidence from the German Market
by Sabine Artmann & Philipp Finter & Alexander Kempf - 785-805 Capital Gains Taxation and Equity Returns: The Case of Mutual Savings Banks
by Michael A. Kelly & Xin Wu & Donald R. Chambers - 806-843 Portfolio Optimization Using a Block Structure for the Covariance Matrix
by David Disatnik & Saggi Katz
April 2012, Volume 39, Issue 3-4
- 289-314 Market Underestimation of the Implications of R&D Increases for Future Earnings: The US Evidence
by Ashiq Ali & Mustafa Ciftci & William M. Cready - 315-359 The Timing of Quarterly ‘Pro Forma’ Earnings Announcements
by Nerissa C. Brown & Theodore E. Christensen & W. Brooke Elliott - 360-398 Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage
by Victoria Dickinson & Gregory A. Sommers - 399-426 Resources or Power? Implications of Social Networks on Compensation and Firm Performance
by Joanne Horton & Yuval Millo & George Serafeim - 427-463 IPO Survival in a Reputational Market
by Susanne Espenlaub & Arif Khurshed & Abdulkadir Mohamed - 464-499 Demand for Dividends: The Case of UK Water Companies
by Seth Armitage - 500-530 Firm Valuation in Venture Capital Financing Rounds: The Role of Investor Bargaining Power
by Andy Heughebaert & Sophie Manigart
January 2012, Volume 39, Issue 1-2
- 1-34 Abnormal Accrual Estimates and Evidence of Mispricing
by C.S. Agnes Cheng & Cathy Zishang Liu & Wayne Thomas