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December 2012, Volume 50, Issue 5
- 1179-1215 Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act
by Mingcherng Deng & Nahum Melumad & Toshi Shibano - 1217-1244 Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
by Amy P. Hutton & Lian Fen Lee & Susan Z. Shu - 1245-1285 Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
by Kenneth J. Klassen & Stacie K. Laplante - 1287-1317 Equity Analysts and the Market's Assessment of Risk
by Daphne Lui & Stanimir Markov & Ane Tamayo - 1319-1354 Processing Fluency and Investors’ Reactions to Disclosure Readability
by Kristina Rennekamp
September 2012, Volume 50, Issue 4
- 883-930 The Role of Bank Reputation in “Certifying” Future Performance Implications of Borrowers’ Accounting Numbers
by Robert M. Bushman & Regina Wittenberg‐Moerman - 931-966 Employee Selection as a Control System
by Dennis Campbell - 967-1000 Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft
by Clara Xiaoling Chen & Tatiana Sandino - 1001-1040 Investor Information Demand: Evidence from Google Searches Around Earnings Announcements
by Michael S. Drake & Darren T. Roulstone & Jacob R. Thornock - 1041-1076 Voluntary Disclosures, Corporate Control, and Investment
by Praveen Kumar & Nisan Langberg & K. Sivaramakrishnan - 1077-1107 Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
by Neslihan Ozkan & Zvi Singer & Haifeng You
June 2012, Volume 50, Issue 3
- 605-646 The Political Determinants of the Cost of Equity: Evidence from Newly Privatized Firms
by Hamdi Ben‐Nasr & Narjess Boubakri & Jean‐Claude Cosset - 647-684 Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes
by Sanjeev Bhojraj & Young Jun Cho & Nir Yehuda - 685-727 Proprietary Costs and the Disclosure of Information About Customers
by Jesse A. Ellis & C. Edward Fee & Shawn E. Thomas - 729-774 Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
by Mark Lang & Karl V. Lins & Mark Maffett - 775-810 Equity Risk Incentives and Corporate Tax Aggressiveness
by Sonja Olhoft Rego & Ryan Wilson - 811-843 How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses
by Sarah C. Rice & David P. Weber - 845-882 Not All Related Party Transactions (RPTs) Are the Same: Ex Ante Versus Ex Post RPTs
by Michael Ryngaert & Shawn Thomas
May 2012, Volume 50, Issue 2
- 275-334 Detecting Earnings Management: A New Approach
by Patricia M. Dechow & Amy P. Hutton & Jung Hoon Kim & Richard G. Sloan - 335-347 Discussion of Detecting Earnings Management: A New Approach
by Joseph Gerakos - 349-392 Analyzing Speech to Detect Financial Misreporting
by Jessen L. Hobson & William J. Mayew & Mohan Venkatachalam - 393-400 Discussion of Analyzing Speech to Detect Financial Misreporting
by Feng Li - 401-432 Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage?
by Wen Jin & Joshua Livnat & Yuan Zhang - 433-442 Discussion of Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage
by Andrew Van Buskirk - 443-476 The Influence of Elections on the Accounting Choices of Governmental Entities
by Nolan Kido & Reining Petacchi & Joseph Weber - 477-494 Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities
by Laurence Van Lent - 495-540 Detecting Deceptive Discussions in Conference Calls
by David F. Larcker & Anastasia A. Zakolyukina - 541-552 Discussion of Detecting Deceptive Discussions in Conference Calls
by Robert Bloomfield - 553-592 The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
by Karen L. Sedatole & Dimitris Vrettos & Sally K. Widener - 593-604 Discussion of The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
by Dennis Campbell
March 2012, Volume 50, Issue 1
- 1-40 Investor Sentiment and Pro Forma Earnings Disclosures
by Nerissa C. Brown & Theodore E. Christensen & W. Brooke Elliott & Richard D. Mergenthaler - 41-74 Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions
by Sean Shun Cao & Ganapathi S. Narayanamoorthy - 75-116 Capital Versus Performance Covenants in Debt Contracts
by Hans B. Christensen & Valeri V. Nikolaev - 117-157 Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
by Radhakrishnan Gopalan & Sudarshan Jayaraman - 159-196 Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
by Todd A. Gormley & Bong Hwan Kim & Xiumin Martin - 197-231 Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts
by Robert Libby & Kristina Rennekamp - 233-273 Accrual Accounting, Informational Sufficiency, and Equity Valuation
by Alexander Nezlobin
December 2011, Volume 49, Issue 5
- 1123-1162 Manager‐Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers
by Francois Brochet & Lucile Faurel & Sarah Mcvay - 1163-1192 Conference Presentations and the Disclosure Milieu
by Brian J. Bushee & Michael J. Jung & Gregory S. Miller - 1193-1221 It's Showtime: Do Managers Report Better News Before Annual Shareholder Meetings?
by Valentin Dimitrov & Prem C. Jain - 1223-1247 The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases
by Shujun Ding & Philip Beaulieu - 1249-1274 Corporate Governance and the Information Content of Insider Trades
by Alan D. Jagolinzer & David F. Larcker & Daniel J. Taylor - 1275-1306 Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through
by Tamara A. Lambert & Christopher P. Agoglia - 1307-1357 Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
by Hongping Tan & Shiheng Wang & Michael Welker
September 2011, Volume 49, Issue 4
- 861-894 Do Firms Use Time‐Vested Stock‐Based Pay to Keep Research and Development Investments Secret?
by David H. Erkens - 895-931 The Benefits of Financial Statement Comparability
by Gus De Franco & S.P. Kothari & Rodrigo S. Verdi - 933-968 The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms
by Yu Gao - 969-1000 What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks?
by Boris Groysberg & Paul M. Healy & David A. Maber - 1001-1039 Institutional Drivers of Reporting Decisions in Nonprofit Hospitals
by Ranjani Krishnan & Michelle H. Yetman - 1041-1082 Conditional Earnings Conservatism and Corporate Refocusing Activities
by Chun Yu Mak & Norman Strong & Martin Walker - 1083-1122 Information Risk and Fair Values: An Examination of Equity Betas
by Edward J. Riedl & George Serafeim
June 2011, Volume 49, Issue 3
- 595-632 Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds
by Ashiq Ali & Kelsey D. Wei & Yibin Zhou - 633-675 Do Bank‐Affiliated Analysts Benefit from Lending Relationships?
by Ting Chen & Xiumin Martin - 677-720 Serial Correlation in Management Earnings Forecast Errors
by Guojin Gong & Laura Y. Li & Jeff J. Wang - 721-752 Earnings Quality Based on Corporate Investment Decisions
by Feng Li - 753-790 Norms, Conformity, and Controls
by William B. Tayler & Robert J. Bloomfield - 791-821 Tax Expense Momentum
by Jacob Thomas & Frank X. Zhang - 823-860 The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008
by Dushyantkumar Vyas
May 2011, Volume 49, Issue 2
- 309-346 Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
by Stephen V. Brown & Jennifer Wu Tucker - 347-357 Discussion of Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
by Darren T. Roulstone - 359-401 Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior
by Foong Soon Cheong & Jacob Thomas - 403-412 Discussion of Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior
by Ryan T. Ball - 413-448 Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
by William R. Kinney, Jr. & Marcy L. Shepardson - 449-456 Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
by SARAH E. McVAY - 457-506 The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
by Michael Minnis - 507-528 Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
by Gavin Cassar - 529-571 Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
by George Serafeim - 573-594 Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
by Luzi Hail
March 2011, Volume 49, Issue 1
- 1-40 When Does Information Asymmetry Affect the Cost of Capital?
by Christopher S. Armstrong & John E. Core & Daniel J. Taylor & Robert E. Verrecchia - 41-68 Disagreement and the Cost of Capital
by Robert Bloomfield & Paul E. Fischer - 69-96 The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
by Donal Byard & Ying Li & Yong Yu - 97-136 The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
by Anna M. Costello & Regina Wittenberg‐Moerman* - 137-185 Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
by John R. Graham & Michelle Hanlon & Terry Shevlin - 187-221 Accruals and the Conditional Equity Premium
by Hui Guo & Xiaowen Jiang - 223-255 Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments
by Jeffrey Hales & Xi (Jason) Kuang & Shankar Venkataraman - 257-307 Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe
by Shiheng Wang & Michael Welker
December 2010, Volume 48, Issue 5
- 921-972 Price Discovery and Dissemination of Private Information by Loan Syndicate Participants
by Robert M. Bushman & Abbie J. Smith & Regina Wittenberg‐Moerman - 973-1014 Association Between Borrower and Lender State Ownership and Accounting Conservatism
by Hanwen Chen & Jeff Zeyun Chen & Gerald J. Lobo & Yanyan Wang - 1015-1047 CEO Turnover and Retention Light: Retaining Former CEOs on the Board
by John Harry Evans & Nandu J. Nagarajan & Jason D. Schloetzer - 1049-1102 The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach
by Feng Li - 1103-1144 Negotiated Measurement Rules in Debt Contracts
by Ningzhong Li
September 2010, Volume 48, Issue 4
- 767-794 The Influence of Institutional Constraints on Outsourcing
by Ramji Balakrishnan & Leslie Eldenburg & Ranjani Krishnan & Naomi Soderstrom - 795-814 The Regulation of Public Company Auditing: Evidence from the Transition to AS5
by Rajib Doogar & Padmakumar Sivadasan & Ira Solomon - 815-858 Predicting Stock Market Returns with Aggregate Discretionary Accruals
by Qiang Kang & Qiao Liu & Rong Qi - 859-884 Earnings Trend and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use
by Lisa Koonce & Marlys Gascho Lipe - 885-920 Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
by Xue Wang
June 2010, Volume 48, Issue 3
- 489-530 Disclosure “Bunching”
by Ronald A. Dye - 531-563 Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls
by Stephan Hollander & Maarten Pronk & Erik Roelofsen - 565-601 The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
by Scott B. Jackson & Xiaotao (Kelvin) Liu - 603-646 Voluntary Disclosures and Analyst Feedback
by Nisan Langberg & K. Sivaramakrishnan - 647-686 National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
by Kenneth J. Reichelt & Dechun Wang - 687-724 Evidence Complexity and Information Search in the Decision to Restate Prior‐Period Financial Statements
by David N. Ricchiute - 725-765 The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
by Sarah L. C. Zechman
May 2010, Volume 48, Issue 2
- 225-271 Chief Executive Officer Equity Incentives and Accounting Irregularities
by Christopher S. Armstrong & Alan D. Jagolinzer & David F. Larcker - 273-287 Discussion of Chief Executive Officer Equity Incentives and Accounting Irregularities
by John E. Core - 289-334 Aggregate Market Reaction to Earnings Announcements
by William M. Cready & Umit G. Gurun - 335-342 Discussion of Aggregate Market Reaction to Earnings Announcements
by Lakshmanan Shivakumar - 343-381 Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
by W. Brooke Elliott & Susan D. Krische & Mark E. Peecher - 383-391 Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
by Haresh Sapra - 393-435 Self‐Selection and the Forecasting Abilities of Female Equity Analysts
by Alok Kumar - 437-443 Discussion of Self‐Selection and the Forecasting Abilities of Female Equity Analysts
by Paola Sapienza - 445-475 Elections and Discretionary Accruals: Evidence from 2004
by Karthik Ramanna & Sugata Roychowdhury - 477-487 Discussion of Elections and Discretionary Accruals: Evidence from 2004
by Wayne Guay
March 2010, Volume 48, Issue 1
- 1-19 The Role of the Business Press as an Information Intermediary
by Brian J. Bushee & John E. Core & Wayne Guay & Sophia J.W. Hamm - 21-49 Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve
by Martin F. Grace & J. Tyler Leverty - 51-80 Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity
by Jeffrey Hales & Michael G. Williamson - 81-104 Investors' Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
by Jun Han & Hun‐Tong Tan - 105-136 Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
by Edmund Keung & Zhi‐Xing Lin & Michael Shih - 137-176 Debt Covenants and Accounting Conservatism
by Valeri V. Nikolaev - 177-223 The q‐Theory Approach to Understanding the Accrual Anomaly
by Jin (Ginger) Wu & Lu Zhang & X. Frank Zhang
December 2009, Volume 47, Issue 5
- 1097-1133 Aggregate Earnings and Asset Prices
by Ray Ball & Gil Sadka & Ronnie Sadka - 1135-1166 Using Nonfinancial Measures to Assess Fraud Risk
by Joseph F. Brazel & Keith L. Jones & Mark F. Zimbelman - 1167-1199 Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
by Hans B. Christensen & Edward Lee & Martin Walker - 1201-1248 The Informational Role of Bond Analysts
by Gus De Franco & Florin P. Vasvari & Regina Wittenberg‐Moerman - 1249-1281 Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
by Cindy Durtschi & Peter Easton - 1283-1316 Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
by Scott D. Dyreng & Bradley P. Lindsey - 1317-1348 Measuring Investors' Opinion Divergence
by Jon A. Garfinkel
September 2009, Volume 47, Issue 4
- 867-909 On the Structure of Analyst Research Portfolios and Forecast Accuracy
by Omesh Kini & Shehzad Mian & Michael Rebello & Anand Venkateswaran - 911-942 Delegation to Encourage Communication of Problems
by D. Paul Newman & Kirill E. Novoselov - 943-989 Does Corporate Transparency Contribute to Efficient Resource Allocation?
by Jere R. Francis & Shawn Huang & Inder K. Khurana & Raynolde Pereira - 991-1025 The Incentive Value of Inventory and Cross‐training in Modern Manufacturing
by Venky Nagar & Madhav V. Rajan & Richard Saouma - 1027-1059 Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004
by Jennifer Blouin & Linda Krull - 1061-1093 CFO Fiduciary Responsibilities and Annual Bonus Incentives
by Raffi Indjejikian & Michal Matějka
June 2009, Volume 47, Issue 3
- 647-678 Incentive Contracting and Value Relevance of Earnings and Cash Flows
by Rajiv D. Banker & Rong Huang & Ramachandran Natarajan - 679-720 Corporate Investments: Learning from Restatements
by Art Durnev & Claudine Mangen - 721-766 Initial Evidence on the Role of Accounting Earnings in the Bond Market
by Peter D. Easton & Steven J. Monahan & Florin P. Vasvari - 767-797 Accounting Conservatism and the Efficiency of Debt Contracts
by Frank Gigler & Chandra Kanodia & Haresh Sapra & Raghu Venugopalan - 799-821 The Predictive Content of Aggregate Analyst Recommendations
by John S. Howe & Emre Unlu & Xuemin (Sterling) Yan - 823-865 Depreciation Rules and the Relation between Marginal and Historical Cost
by Madhav V. Rajan & Stefan Reichelstein
May 2009, Volume 47, Issue 2
- 277-323 Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
by Ray Ball - 325-347 The Development of Securities Law in the United States
by Paul G. Mahoney - 349-390 Securities Laws, Disclosure, and National Capital Markets in the Age of Financial Globalization
by René M. Stulz - 391-425 The Future of Securities Regulation
by Luigi Zingales - 427-435 The Keynote Papers and the Current Financial Crisis
by John C. Coates Iv - 437-445 Regulation and Sarbanes‐Oxley
by Oliver Hart - 447-458 Accounting Standards, Financial Reporting Outcomes, and Enforcement
by Robert W. Holthausen - 459-506 Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
by Feng Gao & Joanna Shuang Wu & Jerold Zimmerman - 507-518 Discussion of Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
by Rachel M. Hayes - 519-583 A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002
by Yael V. Hochberg & Paola Sapienza & Annette Vissing‐Jørgensen - 585-595 Discussion of A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002
by G. Andrew Karolyi - 597-635 Financial Globalization, Governance, and the Evolution of the Home Bias
by Bong‐Chan Kho & René M. Stulz & Francis E. Warnock - 637-646 Discussion of Financial Globalization, Governance, and the Evolution of Home Bias
by Gregory S. Miller
March 2009, Volume 47, Issue 1
- 1-43 The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
by Hollis Ashbaugh‐Skaife & Daniel W. Collins & William R. Kinney Jr & Ryan Lafond - 45-69 Analysts' Incentives and Street Earnings
by Bok Baik & David B. Farber & Kathy Petroni - 71-103 Event Day 0? After‐Hours Earnings Announcements
by Henk Berkman & Cameron Truong - 105-146 Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R
by Preeti Choudhary & Shivaram Rajgopal & Mohan Venkatachalam - 147-178 Do Industry‐Level Analyses Improve Forecasts of Financial Performance?
by Patricia M. Fairfield & Sundaresh Ramnath & Teri Lombardi Yohn - 179-211 Inco Ltd.: Market Value, Fair Value, and Management Discretion
by Andrew S. Hilton & Patricia C. O'Brien - 213-239 The Going‐Concern Market Anomaly
by Asad Kausar & Richard J. Taffler & Christine Tan - 241-276 Do Managers Withhold Bad News?
by S. P. Kothari & Susan Shu & Peter D. Wysocki
December 2008, Volume 46, Issue 5
- 973-973 Editorial Note: The 40th Anniversary of Ball and Brown [1968]
by Philip G. Berger & Merle Erickson & Richard Leftwich & Douglas J. Skinner & Abbie Smith - 975-1016 How Much New Information Is There in Earnings?
by Ray Ball & Lakshmanan Shivakumar - 1017-1055 Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46
by Daniel A. Bens & Steven J. Monahan - 1057-1083 Investor Sentiment and Corporate Disclosure
by Nittai K. Bergman & Sugata Roychowdhury - 1085-1142 Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
by Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi - 1143-1181 Corporate Governance and Agency Conflicts
by Aiyesha Dey - 1183-1207 Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting
by Richard C. Hatfield & Christopher P. Agoglia & Maria H. Sanchez - 1209-1240 On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
by Thomas Hemmer & Eva Labro - 1241-1264 Can Audit Partners Predict Subordinates' Ability to Detect Errors?
by William F. Messier, Jr. & Vincent Owhoso & Carter Rakovski - 1265-1296 Disclosure Quality and Management Trading Incentives
by Jonathan L. Rogers - 1297-1321 On the Value Relevance of Asymmetric Financial Reporting Policies
by Jeroen Suijs
September 2008, Volume 46, Issue 4
- 729-760 Audit Labor Usage and Fees under Business Risk Auditing
by Timothy B. Bell & Rajib Doogar & Ira Solomon - 761-784 Competitive Pricing in Markets with Different Overhead Costs: Concealment or Leakage of Cost Information?
by Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck - 785-807 Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
by Pingyang Gao - 809-851 Earnings Volatility, Cash Flow Volatility, and Informed Trading
by Sudarshan Jayaraman - 853-883 The Effect of Regulation FD on Transient Institutional Investors' Trading Behavior
by Bin Ke & Kathy R. Petroni & Yong Yu - 885-908 Positive and Negative Information Transfers from Management Forecasts
by Yongtae Kim & Michael Lacina & Myung Seok Park - 909-940 Overreaction to Intra‐industry Information Transfers?
by Jacob Thomas & Frank Zhang - 941-972 Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG
by Joseph Weber & Michael Willenborg & Jieying Zhang
June 2008, Volume 46, Issue 3
- 467-498 International Accounting Standards and Accounting Quality
by Mary E. Barth & Wayne R. Landsman & Mark H. Lang - 499-536 Do Family Firms Provide More or Less Voluntary Disclosure?
by Shuping Chen & Xia Chen & Qiang Cheng - 537-566 The Persistence and Pricing of the Cash Component of Earnings
by Patricia M. Dechow & Scott A. Richardson & Richard G. Sloan - 567-589 Intertemporal Dynamics of Corporate Voluntary Disclosures
by Eti Einhorn & Amir Ziv - 591-626 Managerial Empire Building and Firm Disclosure
by Ole‐Kristian Hope & Wayne B. Thomas - 627-659 Evidence of Management Discrimination Among Analysts during Earnings Conference Calls
by William J. Mayew - 661-696 Implications of Transaction Costs for the Post–Earnings Announcement Drift
by Jeffrey Ng & Tjomme O. Rusticus & Rodrigo S. Verdi - 697-728 Regulation Fair Disclosure and the Cost of Adverse Selection
by Baljit Sidhu & Tom Smith & Robert E. Whaley & Richard H. Willis
May 2008, Volume 46, Issue 2
- 247-287 The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
by Ryan Ball & Robert M. Bushman & Florin P. Vasvari - 289-295 Discussion of The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
by Anne Beatty - 297-332 Nonfinancial Performance Measures and Promotion‐Based Incentives
by Dennis Campbell - 333-340 Discussion of Nonfinancial Performance Measures and Promotion‐Based Incentives
by Michael Gibbs - 341-373 Measuring and Motivating Quantity, Creativity, or Both
by Steven J. Kachelmeier & Bernhard E. Reichert & Michael G. Williamson - 375-382 Discussion of Measuring and Motivating Quantity, Creativity, or Both
by Geoffrey B. Sprinkle - 383-425 Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings
by Joseph D. Piotroski & Suraj Srinivasan - 427-433 Discussion of Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings
by Mark H. Lang - 435-460 Marking‐to‐Market: Panacea or Pandora's Box?
by Guillaume Plantin & Haresh Sapra & Hyun Song Shin - 461-466 Discussion of Marking‐to‐Market: Panacea or Pandora's Box?
by Thomas Hemmer
March 2008, Volume 46, Issue 1
- 1-26 Do Mutual Funds Profit from the Accruals Anomaly?
by Ashiq Ali & Xuanjuan Chen & Tong Yao & Tong Yu - 27-52 A Reexamination of the Tradeoff between the Future Benefit and Riskiness of R&D Increases
by Allan Eberhart & William Maxwell & Akhtar Siddique - 53-99 Voluntary Disclosure, Earnings Quality, and Cost of Capital
by Jennifer Francis & Dhananjay Nanda & Per Olsson - 101-135 Managerial Ownership and Accounting Conservatism
by Ryan Lafond & Sugata Roychowdhury - 137-171 Board Independence and CEO Turnover
by Volker Laux - 173-198 Retracted: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
by Robert Libby & James E. Hunton & Hun‐Tong Tan & Nicholas Seybert - 199-246 Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
by Chee‐Yeow Lim & Hun‐Tong Tan
December 2007, Volume 45, Issue 5
- 885-913 Financial Reporting and Supplemental Voluntary Disclosures
by Mark Bagnoli & Susan G. Watts - 915-946 Resource Allocation Auctions within Firms
by Stanley Baiman & Paul Fischer & Madhav V. Rajan & Richard Saouma - 947-981 To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
by Lawrence D. Brown & Arianna Spina Pinello - 983-1015 Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts
by Peter D. Easton & Gregory A. Sommers