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Content
March 2020, Volume 47, Issue 3-4
- 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 - 188-217 The effects of stricter regulation on the going public decision of small and knowledge‐intensive firms
by Peter‐Jan Engelen & Michele Meoli & Andrea Signori & Silvio Vismara - 218-252 Payout policy, financial flexibility, and agency costs of free cash flow
by Jacob Oded - 253-292 Blockholder leverage and payout policy: Evidence from French holding companies
by Sereeparp Anantavrasilp & Abe de Jong & Douglas V. DeJong & Ulrich Hege
October 2019, Volume 46, Issue 9-10
- 1063-1096 Repetitive disclosures in the MD&A
by Heather Li - 1097-1122 Internal control quality and relationship‐specific investments by suppliers and customers
by Shu‐Miao Lai - 1123-1143 A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure
by Michael Clement & Joonho Lee & Kevin Ow Yong - 1144-1170 Board directors with foreign experience and stock price crash risk: Evidence from China
by Feng Cao & Jian Sun & Rongli Yuan - 1171-1200 Does stardom affect the informativeness of a CEO's insider trades?
by Sanjiv Sabherwal & Mohammad Riaz Uddin - 1201-1236 Rank and file equity compensation and earnings management: Evidence from stock options
by D. Kip Holderness & Adrienna Huffman & Melissa Lewis‐Western - 1237-1262 Paving the way for children: Family firm succession and corporate philanthropy in China
by Wen He & Xin Yu - 1263-1298 Can tail risk explain size, book‐to‐market, momentum, and idiosyncratic volatility anomalies?
by Sofiane Aboura & Y. Eser Arisoy - 1299-1318 Returns to scale and asset prices
by Hung‐Kun Chen & Konan Chan & Yanzhi Wang
July 2019, Volume 46, Issue 7-8
- 813-842 Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting
by Qiuhong Zhao - 843-878 Managerial academic experience, external monitoring and financial reporting quality
by Zhiming Ma & Kirill E. Novoselov & Kaitang Zhou & Yi Zhou - 879-912 Decomposing the accrual premium: The evidence from two markets
by Doina Chichernea & Anthony Holder & Alex Petkevich - 913-943 Tournament incentives and firm credit risk: Evidence from credit default swap referenced firms
by Lijing Du & Jian Huang & Bharat A. Jain - 944-976 CEO investment of deferred compensation plans and firm performance
by Domenico Rocco Cambrea & Stefano Colonnello & Giuliano Curatola & Giulia Fantini - 977-1002 Employee treatment and firm innovation
by Connie X. Mao & Jamie Weathers - 1003-1029 Does board gender diversity affect corporate cash holdings?
by Muhammad Atif & Benjamin Liu & Allen Huang - 1030-1059 What factors determine dividend smoothing by US and EU banks?
by Nicos Koussis & Michalis Makrominas
May 2019, Volume 46, Issue 5-6
- 541-568 Does location matter for disclosure? Evidence from geographic segments
by Edith Leung & Arnt Verriest - 569-607 Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management
by Santanu Mitra & Talal Al‐Hayale & Mahmud Hossain - 608-635 Tainted portfolios: How impairment accounting rules restrict security sales
by Brett W. Cantrell & Christopher G. Yust - 636-685 Development costs capitalization and debt financing
by Andreas Kreß & Brigitte Eierle & Ioannis Tsalavoutas - 686-711 Debt contract strictness and auditor specialization
by Carolyn M. Callahan & Gary F. Peters & Joseph H. Zhang - 712-738 Management earnings forecasts and bank loan contracting
by Tien‐Shih Hsieh & Byron Y. Song & Ray R. Wang & Xinlu Wang - 739-761 Equity‐based incentives and shareholder say‐on‐pay
by Denton Collins & Blair B. Marquardt & Xu Niu - 762-783 Determinants of individual investment decisions in investment‐based crowdfunding
by Fabrice Hervé & Elodie Manthé & Aurélie Sannajust & Armin Schwienbacher - 784-809 Agency cost of debt overhang with optimal investment timing and size
by Michi Nishihara & Sudipto Sarkar & Chuanqian Zhang
March 2019, Volume 46, Issue 3-4
- 265-306 In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse
by Mahmoud El‐Haj & Paul Rayson & Martin Walker & Steven Young & Vasiliki Simaki - 307-335 Voluntary disclosure, mandatory disclosure and the cost of capital
by Jing He & Marlene A. Plumlee & He Wen - 336-369 Aggregate insider trading and market returns: The role of transparency
by Francois Brochet - 370-399 Noncompliance with non‐accounting securities regulations and GAAP violations
by Sunhwa Choi & Steven Young & Xiu‐Ye Zhang - 400-419 Audit quality and properties of analysts’ information environment
by Wen He & Baljit Sidhu & Stephen Taylor - 420-456 CEO internal experience and voluntary disclosure quality: Evidence from management forecasts
by Paul Brockman & John L. Campbell & Hye Seung (Grace) Lee & Jesus M. Salas - 457-493 Directors skill and financial reporting quality
by Amir Rubin & Dan Segal - 494-537 The influence of corporate social responsibility on investment efficiency and innovation
by Kirsten A. Cook & Andrea M. Romi & Daniela Sánchez & Juan Manuel Sánchez
January 2019, Volume 46, Issue 1-2
- 3-31 Causal language intensity in performance commentary and financial analyst behaviour
by Shuyu Zhang & Walter Aerts & Huifeng Pan - 32-67 The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans
by Tat‐kei Lai & Adrian C.H. Lei & Frank M. Song - 68-104 Material weakness disclosures and restatement announcements: The joint and order effects
by Li He & Bharat Sarath & Nader Wans - 105-135 Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings
by Ruby Brownen‐Trinh - 136-158 Analyst revenue forecast reporting and the quality of revenues and expenses
by Pawel Bilinski & Michael Eames - 159-182 Recognition versus disclosure of finance leases: Evidence from Japan
by Masaki Kusano - 183-199 Does the choice in valuation method matter in the judicial appraisal of private firms?
by Jani Saastamoinen & Hanna Savolainen - 200-224 Employee‐friendly practices, product market competition and firm value
by Saeyoung Chang & Hoje Jo - 225-262 Investment and financing decisions of private and public firms
by Wolfgang Drobetz & Malte Janzen & Iwan Meier
October 2018, Volume 45, Issue 9-10
- 1031-1050 Deleveraging and decline in revenue‐expense matching over time
by Jeong‐Hoon Hyun & Hyungjin Cho - 1051-1081 The information environment of the firm and the market valuation of R&D
by Lu Y. Zhang & Melissa Toffanin - 1082-1099 Determinants of the relationship between investor sentiment and analysts’ private information production
by Walied Keshk & Jeff J. Wang - 1100-1138 Abnormal trading behavior of specific types of shareholders before US firm bankruptcy and its implications for firm bankruptcy prediction
by Christine Cheng & Stewart Jones & William J. Moser - 1139-1163 The role of accounting conservatism in executive compensation contracts
by Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto - 1164-1194 Does social performance influence breadth of ownership?
by Jeong‐Bon Kim & Bing Li & Zhenbin Liu - 1195-1223 The market response to implied debt covenant violations
by Derrald Stice - 1224-1259 Executive compensation and cash contributions to defined benefit pension plans
by Qiang Cheng & Laura Swenson - 1260-1292 Cross‐border acquisitions and host country competitiveness
by Isaac Otchere & Erin Oldford - 1293-1321 Tax avoidance, financial experts on the audit committee, and business strategy
by Pei‐Hui Hsu & Jared A. Moore & Donald O. Neubaum - 1322-1351 The hedging benefits of industrial and global diversification: Evidence from economic downturns
by Yixin Liu & David C. Mauer & Yilei Zhang - 1352-1375 Analyst expertise and the value of cash holdings
by Louise Yi Lu & Yi (Ava) Wu
July 2018, Volume 45, Issue 7-8
- 759-796 IFRS adoption, reporting incentives and financial reporting quality in private firms
by Moritz Bassemir & Zoltán Novotny‐Farkas - 797-817 The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia
by Andrew Lepone & Jin Boon Wong - 818-838 Regulatory competition and rules/principles‐based regulation
by Pascal Frantz & Norvald Instefjord - 839-870 Asset specificity and conditional accounting conservatism
by Qingyuan Li & Li Xu - 871-894 Financial reporting quality and corporate innovation
by KoEun Park - 895-927 Pushing the future back: The impact of policy uncertainty on the market pricing of future earnings
by Michael S. Drake & Michael A. Mayberry & Jaron H. Wilde - 928-951 The recent financial crisis, start‐up financing and survival
by Marc Deloof & Tom Vanacker - 952-996 Litigation risk: Measurement and impact on M&A transaction terms
by Hubert de La Bruslerie & Julien Le Maux - 997-1027 The competitive effects of S&P 500 Index revisions
by Sheng‐Syan Chen & Yueh‐Hsiang Lin
May 2018, Volume 45, Issue 5-6
- 511-543 Economic consequences of implementing and communicating value based management systems
by Wolfgang Schultze & Thomas List & Bettina Schabert & Tami Dinh - 544-571 The pricing of firms with expected losses/profits: The role of January
by Peng†Chia Chiu & Alexander Nekrasov & Terry Shevlin - 572-603 Internal capital market efficiency and the diversification discount: The role of financial statement comparability
by Jia†Chi Cheng & Ruei†Shian Wu - 604-624 Product market competition and earnings management: A firm†level analysis
by Guifeng Shi & Jianfei Sun & Li Zhang - 625-650 Do banks care about analysts' forecasts when designing loan contracts?
by Joshua Coyne & Derrald Stice - 651-685 What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups
by Markus C. Arnold & Robert Grasser - 686-713 Shareholder coordination and stock price informativeness
by Incheol Kim & Christos Pantzalis & Bin Wang - 714-727 On the persistence and dynamics of Big 4 real audit fees: Evidence from the UK
by Marek Kacer & David A. Peel & Michael J. Peel & Nicholas Wilson - 728-756 International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non†big 4 auditors
by Min Zhang & Haoran Xu & Lijing Tong & Tingting Ye
March 2018, Volume 45, Issue 3-4
- 259-294 Non†GAAP reporting: Evidence from academia and current practice
by Dirk E. Black & Theodore E. Christensen & Jack T. Ciesielski & Benjamin C. Whipple - 295-318 How are analysts’ forecasts affected by high uncertainty?
by Dan Amiram & Wayne R. Landsman & Edward L. Owens & Stephen R. Stubben - 319-351 The effects of a mixed approach toward management earnings forecasts: Evidence from China
by Xiaobei Huang & Xi Li & Senyo Tse & Jennifer Wu Tucker - 352-394 Accounting conservatism and short selling: Evidence from China
by Zhi Jin & Bingxuan Lin & Xue Yang & Ting Zhang - 395-409 On the conditional conservatism measure: A robust estimation approach
by Seil Kim & James A. Ohlson - 410-436 Vulture funds and the fresh start accounting value of firms emerging from bankruptcy
by Miles Gietzmann & Helena Isidro & Ivana Raonic - 437-481 Enforcement quality and the use of earnouts in M&A transactions: International evidence
by Luca Viarengo & Stefano Gatti & Annalisa Prencipe - 482-508 Insider trading and the post†earnings announcement drift
by Christina Dargenidou & Ian Tonks & Fanis Tsoligkas
January 2018, Volume 45, Issue 1-2
- 3-39 Determinants and consequences of timely asset impairments during the financial crisis
by Joshua L. Gunn & Inder K. Khurana & Sarah E. Stein - 40-71 Sign reversal in the relationship between income smoothing and cost of debt
by Dan Amiram & Edward Owens - 72-91 The influence of other comprehensive income on discretionary expenditures
by Roger C. Graham & K.C. Lin - 92-114 Demand for fair value accounting: The case of the asset revaluation boom in Korea during the global financial crisis
by Choong†Yuel Yoo & Tae Hee Choi & Jinhan Pae - 115-139 Are analyst stock recommendation revisions more informative in the post†IFRS period?
by Andreas Charitou & Irene Karamanou & Anastasia Kopita - 140-165 Finding diamonds in the rough: Analysts’ selective following of loss†reporting firms
by Donal Byard & Masako Darrough & Jangwon Suh & Yao Tian - 166-183 Investor sentiment and management earnings forecast bias
by Helen Hurwitz - 184-208 Board governance and corporate performance
by Amama Shaukat & Grzegorz Trojanowski - 209-231 The funding of subsidiaries equity, double leverage and the risk of bank holding companies
by Silvia Bressan - 232-249 CEO inside debt and convertible bonds
by Wei†Hsien Li & S. Ghon Rhee & Carl Hsin†han Shen
October 2017, Volume 44, Issue 9-10
- 1169-1193 Types of investor uncertainty and the cost of equity capital
by Chad R. Larson & Robert J. Resutek - 1194-1213 Myopic market pricing and managerial myopia
by Alexandre Garel - 1214-1240 Earnings quality and short selling: Evidence from real earnings management in the United States
by KoEun Park - 1241-1275 Auditor selection and corporate social responsibility
by Wen-Chi Sun & Hua-Wei Huang & Mai Dao & Chaur-Shiuh Young - 1276-1314 Corporate social responsibility and the assessment by auditors of the risk of material misstatement
by Mónica LópezPuertas-Lamy & Kurt Desender & Mircea Epure - 1315-1337 Managerial ability and bank-loan pricing
by Gus Franco & Ole-Kristian Hope & Haihao Lu - 1338-1369 CEO equity incentives and the remediation of material weaknesses in internal control
by Xuejiao Liu & Xiaohong Liu - 1370-1397 Clawback provision adoption, corporate governance, and investment decisions
by Yu Chen & Carol E. Vann - 1398-1442 The impact of bank merger growth on CEO compensation
by Zhian Chen & Wing-Yee Hung & Donghui Li & Lu Xing - 1443-1476 Reputation as a governance mechanism? Evidence from payout policy of insider-controlled firms in Taiwan
by Liang-wei Kuo
July 2017, Volume 44, Issue 7-8
- 897-924 Balance sheet conservatism and audit reporting conservatism
by Asad Kausar & Clive Lennox - 925-952 The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock
by Pietro Bonetti & Elisabetta Ipino & Antonio Parbonetti - 953-985 Do analysts who understand accounting conservatism exhibit better forecasting performance?
by Jay Heon Jung & Sonya S. Lim & Jinhan Pae & Choong-Yuel Yoo - 986-1014 The effect of restatements on analyst behavior
by Chunlai Ye & Lin-Hui Yu - 1015-1035 The CDS market reaction to restatement announcements
by Lijing Du - 1036-1072 Stock-bond return co-movement and accounting information
by Stefano Cascino - 1073-1108 Effect of international working experience of individual auditors on audit quality: Evidence from China
by Xiaolin Chen & Yunhao Dai & Dongmin Kong & Weiqiang Tan - 1109-1136 Tax avoidance and ex ante cost of capital
by Kirsten A. Cook & William J. Moser & Thomas C. Omer - 1137-1166 Corporate social responsibility and firm financial risk reduction: On the moderating role of the legal environment
by Mohammed Benlemlih & Isabelle Girerd-Potin
May 2017, Volume 44, Issue 5-6
- 527-557 Corporate Lobbying, Visibility and Accounting Conservatism
by Xiangting Kong & Suresh Radhakrishnan & Albert Tsang - 558-592 The Role of Foreign Shareholders in Disciplining Financial Reporting
by Christof Beuselinck & Belen Blanco & Juan Manuel García Lara - 593-610 Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows?
by Bradley E. Lail & Gregory W. Martin - 611-645 Does It Pay to Communicate with Firms? Evidence from Firm Site Visits of Mutual Funds
by Shasha Liu & Yunhao Dai & Dongmin Kong - 646-696 Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality
by Artem Durnev & Tiemei Li & Michel Magnan - 697-727 Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China
by Oliver Zhen Li & Hang Liu & Chenkai Ni - 728-754 Overconfidence, CEO Awards, and Corporate Tax Aggressiveness
by Thomas R. Kubick & G. Brandon Lockhart - 755-779 Option Implied Dividends Predict Dividend Cuts: Evidence from the Financial Crisis
by Andy Fodor & David L. Stowe & John D. Stowe - 780-811 The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy
by Sami Keskek & Linda A. Myers & Thomas C. Omer & Marjorie K. Shelley - 812-853 Corporate Innovation Strategy, Analyst Forecasting Activities and the Economic Consequences
by Ning Jia - 854-894 Related Party Transactions, Corporate Governance and CEO Compensation
by Steven Balsam & Richard H. Gifford & John Puthenpurackal
March 2017, Volume 44, Issue 3-4
- 337-374 The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
by Frank Heflin & Dana Wallace - 375-416 Managerial Discretion in Accruals and Informational Efficiency
by Pietro Perotti & David Windisch - 417-447 Does Stock Liquidity Affect Accrual-based Earnings Management?
by Kelly Huang & Brent Lao & Gregory McPhee - 448-479 Impression Management and Non-GAAP Disclosure in Earnings Announcements
by Encarna Guillamon-Saorin & Helena Isidro & Ana Marques - 480-523 Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies
by Kazuo Kato & Meng Li & Douglas J. Skinner - 524-524 Editorial Statement
by Thomas Gaston
January 2017, Volume 44, Issue 1-2
- 3-34 Predicting Corporate Bankruptcy: An Evaluation of Alternative Statistical Frameworks
by Stewart Jones & David Johnstone & Roy Wilson - 35-62 Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately?
by Andrea Liesen & Frank Figge & Andreas Hoepner & Dennis M. Patten - 63-93 Detecting Target-Driven Earnings Management Based on the Distribution of Digits
by Robert Ullmann & Christoph Watrin - 94-115 Analyst Tipping: Additional Evidence
by Stanimir Markov & Volkan Muslu & Musa Subasi - 116-153 The Unintended Consequences of the Frequency of PCAOB Inspection
by Paul Tanyi & Barri Litt - 154-195 Credit Ratings and Earnings Management around IPOs
by Dimitrios Gounopoulos & Hang Pham - 196-235 How does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions of Firms in the United States?
by Neeru Chaudhry & Hue Hwa Au Yong & Chris Veld - 236-270 National Culture and the Valuation of Cash Holdings
by Svetlana Orlova & Ramesh Rao & Tony Kang - 271-294 Does Branch Religiosity Influence Bank Risk-Taking?
by Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti - 295-333 What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts’ Reactions
by Martin Bierey & Martin Schmidt
October 2016, Volume 43, Issue 9-10
- 1059-1094 The Influence of Country- and Firm-level Governance on Financial Reporting Quality: Revisiting the Evidence
by Pietro Bonetti & Michel L. Magnan & Antonio Parbonetti - 1095-1120 Accruals Management to Avoid Losses
by Weihong Xu - 1121-1141 Stock Liquidity Risk and the Cross-sectional Earnings-Returns Relationship
by Zangina Isshaq & Robert Faff - 1142-1196 Changes in Non-current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence
by Nikola Petrovic & Stuart Manson & Jerry Coakley - 1197-1243 Earnings Warnings and CEO Welfare
by Ping Wang & Masako Darrough & Linna Shi - 1244-1279 Labor Unemployment Concern and Corporate Discretionary Disclosure
by Yuan Ji & Liang Tan - 1280-1296 Information-Hedging Disclosures and Insider Trading
by Stephen L. Lenkey - 1297-1324 The Risk Effects of Acquiring Distressed Firms
by Evy Bruyland & Wouter de Maeseneire - 1325-1360 Is Family Control Relevant for Corporate Cash Holding Policy?
by Rodrigo F. Durán & M. Belén Lozano & Serhat Yaman - 1361-1384 Underwritten Dividend Reinvestment Plans and Conflicts of Interest
by Nicholas Pricha & Sean Foley & Graham Partington & Jiri Svec - 1385-1419 The Young and the Restless: A Study of Age and Acquisition Propensity of CEOs of UK Firms
by Teng Zhang & Sanjiv Sabherwal & Narayanan Jayaraman & Stephen P. Ferris - 1420-1443 The Effects of the Specialization of Private Equity Firms on their Exit Strategy
by Damiana Rigamonti & Elena Cefis & Michele Meoli & Silvio Vismara - 1444-1482 The Informational Role of Short Sellers: The Evidence from Short Sellers’ Reports on US-Listed Chinese Firms
by Lei Chen
July 2016, Volume 43, Issue 7-8
- 803-829 The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt
by Zahn Bozanic - 830-848 Too Good to be True? An Analysis of the Options Market's Reactions to Earnings Releases
by Yan Lu & Sugata Ray - 849-871 A Comparative Analysis of Real and Accrual Earnings Management around Initial Public Offerings under Different Regulatory Environments
by M. Alhadab & I. Clacher & K. Keasey - 872-902 Individual Large Shareholders, Earnings Management, and Capital-Market Consequences
by Yiwei Dou & Ole-Kristian Hope & Wayne B. Thomas & Youli Zou - 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