Contact information of Elsevier
Full text for ScienceDirect subscribers only
J. L. Zimmerman
S. P. Kothari
T. Z. Lys
Additional information is available for the following registered editor(s):
Ross Leslie Watts
Series handle: RePEc:eee:jaecon
Citations RSS feed: at CitEc
Access and download statisticsTop item:
All material on this site has been provided by the respective publishers and authors. You can help
correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jaecon. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: http://www.elsevier.com/locate/jae .
2018, Volume 66, Issue 1
- 1-24 Equilibrium voluntary disclosures, asset pricing, and information transfers
by Dye, Ronald A. & Hughes, John S.
- 25-45 Strategic estimation of asset fair values
by Hanley, Kathleen W. & Jagolinzer, Alan D. & Nikolova, Stanislava
- 46-66 Analysts’ GAAP earnings forecasts and their implications for accounting research
by Bradshaw, Mark T. & Christensen, Theodore E. & Gee, Kurt H. & Whipple, Benjamin C.
- 67-93 Transparency and firm innovation
by Zhong, Rong (Irene)
- 94-122 Size management by European private firms to minimize proprietary costs of disclosure
by Bernard, Darren & Burgstahler, David & Kaya, Devrimi
- 123-141 Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology
by Sutherland, Andrew
- 142-162 Public tax-return disclosure
by Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel
- 163-193 The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets
by Glaeser, Stephen
- 194-221 Performance-vesting provisions in executive compensation
by Bettis, J. Carr & Bizjak, John & Coles, Jeffrey L. & Kalpathy, Swaminathan
- 222-243 Earnings notifications, investor attention, and the earnings announcement premium
by Chapman, Kimball
- 244-265 The effects of bank regulators and external auditors on loan loss provisions
by Nicoletti, Allison
- 266-290 The effects of internal board networks: Evidence from closed-end funds
by Souther, Matthew E.
- 291-317 Not all clawbacks are the same: Consequences of strong versus weak clawback provisions
by Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin
- 318-338 GDP management to meet or beat growth targets
by Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin
2018, Volume 65, Issue 2
- 221-236 Accounting standards, regulatory enforcement, and innovation
by Laux, Volker & Stocken, Phillip C.
- 237-269 Social networks in the global banking sector
by Houston, Joel F. & Lee, Jongsub & Suntheim, Felix
- 270-301 Scope for renegotiation in private debt contracts
by Nikolaev, Valeri V.
- 302-330 The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act
by Dambra, Michael & Field, Laura Casares & Gustafson, Matthew T. & Pisciotta, Kevin
- 331-357 Unionization, product market competition, and strategic disclosure
by Aobdia, Daniel & Cheng, Lin
- 358-379 Corporate jets and private meetings with investors
by Bushee, Brian J. & Gerakos, Joseph & Lee, Lian Fen
- 380-398 Firm performance, reporting goals, and language choices in narrative disclosures
by Asay, H. Scott & Libby, Robert & Rennekamp, Kristina
2018, Volume 65, Issue 1
- 1-20 Management earnings forecasts and other forward-looking statements
by Bozanic, Zahn & Roulstone, Darren T. & Van Buskirk, Andrew
- 21-40 Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
by Lennox, Clive & Wang, Zi-Tian & Wu, Xi
- 41-60 Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment
by Chen, Tai-Yuan & Zhang, Guochang & Zhou, Yi
- 61-84 Information bundling and securities litigation
by Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael
- 85-108 Reporting choices in the shadow of bank runs
by Gao, Pingyang & Jiang, Xu
- 109-128 When knowledge is power: Evidence from the municipal bond market
by Cuny, Christine
- 129-147 Transaction costs and competition among audit firms in local markets
by Chu, Ling & Simunic, Dan A. & Ye, Minlei & Zhang, Ping
- 148-168 Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market
by Kim, Jaewoo
- 169-190 The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China
by Chen, Yi-Chun & Hung, Mingyi & Wang, Yongxiang
- 191-220 Bank CEO materialism: Risk controls, culture and tail risk
by Bushman, Robert M. & Davidson, Robert H. & Dey, Aiyesha & Smith, Abbie
2017, Volume 64, Issue 2
- 183-214 When does the peer information environment matter?
by Shroff, Nemit & Verdi, Rodrigo S. & Yost, Benjamin P.
- 215-220 Discussion of “When does the peer information environment matter?”
by Matsumoto, Dawn A. & Shaikh, Sarah
- 221-245 The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
by Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien
- 246-252 Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”
by Miller, Gregory S.
- 253-277 Commercial lending concentration and bank expertise: Evidence from borrower financial statements
by Berger, Philip G. & Minnis, Michael & Sutherland, Andrew
- 278-283 Are concentrated banks better informed than diversified ones?
by Strahan, Philip E.
- 284-304 The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
by Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark
- 305-312 Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)
by Glaeser, Stephen & Guay, Wayne R.
- 313-339 Borrower private information covenants and loan contract monitoring
by Carrizosa, Richard & Ryan, Stephen G.
- 340-345 Discussion of “Borrower private information covenants and loan contract monitoring”
by Nikolaev, Valeri V.
- 346-367 Do common inherited beliefs and values influence CEO pay?
by Ellahie, Atif & Tahoun, Ahmed & Tuna, İrem
- 368-370 Discussion: Do common inherited beliefs and values influence CEO pay?
by Cohen, Lauren
2017, Volume 64, Issue 1
- 1-14 Competition for talent under performance manipulation
by Marinovic, Iván & Povel, Paul
- 15-36 Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?
by Fung, Simon Yu Kit & Raman, K.K. & Zhu, Xindong (Kevin)
- 37-55 CEO turnover in large banks: Does tail risk matter?
by Srivastav, Abhishek & Keasey, Kevin & Mollah, Sabur & Vallascas, Francesco
- 56-77 The effects of bank mergers on corporate information disclosure
by Chen, Qi & Vashishtha, Rahul
- 78-97 Private lenders’ demand for audit
by Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M.
- 98-122 Is the SEC captured? Evidence from comment-letter reviews
by Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik
- 123-149 Employee quality and financial reporting outcomes
by Call, Andrew C. & Campbell, John L. & Dhaliwal, Dan S. & Moon, James R.
- 150-166 Does U.S. foreign earnings lockout advantage foreign acquirers?
by Bird, Andrew & Edwards, Alexander & Shevlin, Terry
- 167-182 When does the bond price reaction to earnings announcements predict future stock returns?
by Even-Tov, Omri
2017, Volume 63, Issue 2
- 161-178 Leaving before bad times: Does the labor market penalize preemptive director resignations?
by Dou, Ying
- 179-206 Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts
by Bradley, Daniel & Gokkaya, Sinan & Liu, Xi & Xie, Fei
- 207-230 Voluntary disclosure and strategic stock repurchases
by Kumar, Praveen & Langberg, Nisan & Oded, Jacob & Sivaramakrishnan, K.
- 231-252 Career concerns of banking analysts
by Horton, Joanne & Serafeim, George & Wu, Shan
- 253-261 Insider versus outsider CEOs, executive compensation, and accounting manipulation
by Jongjaroenkamol, Prasart & Laux, Volker
- 262-287 Regulatory oversight and auditor market share
by Aobdia, Daniel & Shroff, Nemit
- 288-306 Languages and earnings management
by Kim, Jaehyeon & Kim, Yongtae & Zhou, Jian
- 307-328 The effect of corporate taxation on bank transparency: Evidence from loan loss provisions
by Andries, Kathleen & Gallemore, John & Jacob, Martin
- 329-357 A plain English measure of financial reporting readability
by Bonsall, Samuel B. & Leone, Andrew J. & Miller, Brian P. & Rennekamp, Kristina
- 358-384 Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures
by Ge, Weili & Koester, Allison & McVay, Sarah
- 385-403 Bond repurchase objectives and the repurchase method choice
by Levy, Hagit & Shalev, Ron
- 404-427 The effects of SFAS 157 disclosures on investment decisions
by Iselin, Michael & Nicoletti, Allison
- 428-453 IRS and corporate taxpayer effects of geographic proximity
by Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R.
- 454-478 Corruption in bank lending: The role of timely loan loss recognition
by Akins, Brian & Dou, Yiwei & Ng, Jeffrey
- 479-498 Third-party consequences of short-selling threats: The case of auditor behavior
by Hope, Ole-Kristian & Hu, Danqi & Zhao, Wuyang
- 499-512 Properties of optimal accounting rules in a signaling game
by Jiang, Xu & Yang, Ming
2017, Volume 63, Issue 1
- 1-25 Earnings management and annual report readability
by Lo, Kin & Ramos, Felipe & Rogo, Rafael
- 26-50 Does managerial sentiment affect accrual estimates? Evidence from the banking industry
by Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H.
- 51-74 The effect of voluntary disclosure on stock liquidity: New evidence from index funds
by Schoenfeld, Jordan
- 75-98 Conditionally conservative fair value measurements
by Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen
- 99-120 Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds”
by Dimitrova, Lora
- 121-141 Earnings expectations and employee safety
by Caskey, Judson & Ozel, N. Bugra
- 142-160 Takeover defenses: Entrenchment and efficiency
by Bhojraj, Sanjeev & Sengupta, Partha & Zhang, Suning
2016, Volume 62, Issue 2
- 183-203 The economic consequences of extending the use of fair value accounting in regulatory capital calculations
by Chircop, Justin & Novotny-Farkas, Zoltán
- 204-208 The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion
by Laux, Christian
- 209-227 Using unstructured and qualitative disclosures to explain accruals
by Frankel, Richard & Jennings, Jared & Lee, Joshua
- 228-233 Discussion of using unstructured and qualitative disclosures to explain accruals
by Hoberg, Gerard
- 234-269 Guiding through the Fog: Financial statement complexity and voluntary disclosure
by Guay, Wayne & Samuels, Delphine & Taylor, Daniel
- 270-276 Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure
by Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien
- 277-300 Rank and file employees and the discovery of misreporting: The role of stock options
by Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram
- 301-304 Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options
by Sloan, Richard G.
- 305-325 Is the risk of product market predation a cost of disclosure?
by Bernard, Darren
- 326-332 Discussion of “Is the risk of product market predation a cost of disclosure?”
by Shroff, Nemit
2016, Volume 62, Issue 1
- 1-23 Director networks and informed traders
by Akbas, Ferhat & Meschke, Felix & Wintoki, M. Babajide
- 24-45 Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day
by Michaely, Roni & Rubin, Amir & Vedrashko, Alexander
- 46-64 The bright side of managerial over-optimism
by Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng
- 65-86 Understanding the relation between accruals and volatility: A real options-based investment approach
by Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi
- 87-102 Voluntary disclosure incentives: Evidence from the municipal bond market
by Cuny, Christine
- 103-120 Aggregate earnings surprises, monetary policy, and stock returns
by Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong
- 121-138 Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements
by Amiram, Dan & Owens, Edward & Rozenbaum, Oded
- 139-156 The activities of buy-side analysts and the determinants of their stock recommendations
by Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y.
- 157-181 Real effects of the audit choice
by Kausar, Asad & Shroff, Nemit & White, Hal
2016, Volume 61, Issue 2
- 255-273 On the synergy between disclosure and investment beauty contests
by Arya, Anil & Mittendorf, Brian
- 274-293 The association between corporate general counsel and firm credit risk
by Ham, Charles & Koharki, Kevin
- 294-312 Financial statement comparability and expected crash risk
by Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin
- 313-337 Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
by Lamoreaux, Phillip T.
- 338-368 Contractual revisions in compensation: Evidence from merger bonuses to target CEOs
by Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L.
- 369-390 Relational contracts with and between agents
by Baldenius, Tim & Glover, Jonathan & Xue, Hao
- 391-413 The informational feedback effect of stock prices on management forecasts
by Zuo, Luo
- 414-432 Do accountants make better chief financial officers?
by Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C.
- 433-447 Measuring the probability of financial covenant violation in private debt contracts
by Demerjian, Peter R. & Owens, Edward L.
- 448-464 The usefulness of historical accounting reports
by Drake, Michael S. & Roulstone, Darren T. & Thornock, Jacob R.
- 465-485 The effect of capital gains taxes on the initial pricing and underpricing of IPOs
by Li, Oliver Zhen & Lin, Yupeng & Robinson, John R.
- 486-505 Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment
by Huyghebaert, Nancy & Xu, Weidong
- 506-525 Do school ties between auditors and client executives influence audit outcomes?
by Guan, Yuyan & Su, Lixin (Nancy) & Wu, Donghui & Yang, Zhifeng
- 526-544 Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms
by Tian, Xuan & Udell, Gregory F. & Yu, Xiaoyun
- 545-562 The effect of audit adjustments on earnings quality: Evidence from China
by Lennox, Clive & Wu, Xi & Zhang, Tianyu
- 563-583 Beliefs-driven price association
by Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E.
- 584-604 Do analysts understand the economic and reporting complexities of derivatives?
by Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore
- 605-629 Dynamic threshold values in earnings-based covenants
by Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina
2016, Volume 61, Issue 1
- 1-22 The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings
by Rhodes, Adrienne
- 23-48 Customer concentration risk and the cost of equity capital
by Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah
- 49-76 Shared auditors in mergers and acquisitions
by Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B.
- 77-99 Common auditors in M&A transactions
by Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D.
- 100-120 Directors׳ and officers׳ liability insurance and the cost of equity
by Chen, Zhihong & Li, Oliver Zhen & Zou, Hong
- 121-144 The information role of audit opinions in debt contracting
by Chen, Peter F. & He, Shaohua & Ma, Zhiming & Stice, Derrald
- 145-165 Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
by De Simone, Lisa
- 166-184 Labor unemployment insurance and earnings management
by Dou, Yiwei & Khan, Mozaffar & Zou, Youli
- 185-202 On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
by Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric
- 203-220 The confounding effect of cost stickiness on conservatism estimates
by Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S.
- 221-238 Accounting conservatism and firm investment efficiency
by García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando
- 239-254 Managers’ green investment disclosures and investors’ reaction
by Martin, Patrick R. & Moser, Donald V.
2015, Volume 60, Issue 2
- 1-7 Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” by DeHaan, Kedia, Koh, and Rajgopal (2015)
by Hayes, Rachel M.
- 8-32 Delegated trade and the pricing of public and private information
by Taylor, Daniel J. & Verrecchia, Robert E.
- 33-57 In short supply: Short-sellers and stock returns
by Beneish, M.D. & Lee, C.M.C. & Nichols, D.C.
- 58-64 What is the value of sell-side analysts? Evidence from coverage changes – A discussion
by Hansen, Robert S.
- 65-96 The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation
by deHaan, Ed & Kedia, Simi & Koh, Kevin & Rajgopal, Shivaram
- 97-103 Connecting supply, short-sellers and stock returns: Research challenges
by Reed, Adam V.
- 104-109 Discussion of delegated trade and the pricing of public and private information
by Bloomfield, Matthew J. & Bloomfield, Robert
- 110-135 Textual analysis and international financial reporting: Large sample evidence
by Lang, Mark & Stice-Lawrence, Lorien
- 136-140 Discussion of “On Guidance and Volatility”
by Healy, Paul M.
- 141-160 What is the value of sell-side analysts? Evidence from coverage initiations and terminations
by Li, Kevin K. & You, Haifeng
- 161-180 On guidance and volatility
by Billings, Mary Brooke & Jennings, Robert & Lev, Baruch
- 181-186 Discussion of “Textual analysis and international financial reporting: Large sample evidence”
by Chen, Jason V. & Li, Feng
2015, Volume 60, Issue 1
- 1-17 Corporate governance, incentives, and tax avoidance
by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.
- 18-35 CEO opportunism?: Option grants and stock trades around stock splits
by Devos, Erik & Elliott, William B. & Warr, Richard S.
- 36-55 Market (in)attention and the strategic scheduling and timing of earnings announcements
by deHaan, Ed & Shevlin, Terry & Thornock, Jacob
- 56-72 Signaling through corporate accountability reporting
by Lys, Thomas & Naughton, James P. & Wang, Clare
- 73-94 Missing R&D
by Koh, Ping-Sheng & Reeb, David M.
- 95-116 Assessing financial reporting quality of family firms: The auditors׳ perspective
by Ghosh, Aloke(Al) & Tang, Charles Y.
- 117-132 Evidence that the zero-earnings discontinuity has disappeared
by Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S.
- 133-148 Does return dispersion explain the accrual and investment anomalies?
by Chichernea, Doina C. & Holder, Anthony D. & Petkevich, Alex
- 149-167 The importance of the internal information environment for tax avoidance
by Gallemore, John & Labro, Eva
- 168-186 Do scaling and selection explain earnings discontinuities?
by Burgstahler, David & Chuk, Elizabeth
2015, Volume 59, Issue 2
- 119-142 Strategic silence, insider selling and litigation risk
by Billings, Mary Brooke & Cedergren, Matthew C.
- 143-162 Information asymmetry and capital structure: Evidence from regulation FD
by Petacchi, Reining
- 163-181 Why do analysts revise their stock recommendations after earnings announcements?
by Yezegel, Ari
- 182-202 The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals
by Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A.
- 203-220 Effects of managerial labor market on executive compensation: Evidence from job-hopping
by Gao, Huasheng & Luo, Juan & Tang, Tilan
- 221-241 Public pension accounting rules and economic outcomes
by Naughton, James & Petacchi, Reining & Weber, Joseph
- 242-263 Alternative information sources and information asymmetry reduction: Evidence from small business debt
by Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S.
- 264-283 Do rating agencies cater? Evidence from rating-based contracts
by Kraft, Pepa
- 284-299 Mandatory disclosure and asymmetry in financial reporting
by Bertomeu, Jeremy & Magee, Robert P.
2015, Volume 59, Issue 1
- 1-24 The economic effects of financial derivatives on corporate tax avoidance
by Donohoe, Michael P.
- 25-40 Discretionary disclosures using a certifier
by Marinovic, Iván & Sridhar, Sri S.
- 41-59 Geographic proximity and analyst coverage decisions: Evidence from IPOs
by O'Brien, Patricia C. & Tan, Hongping
- 60-79 CEO tenure and earnings management
by Ali, Ashiq & Zhang, Weining
- 80-104 Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
by Martin, Xiumin & Roychowdhury, Sugata
- 105-117 Do baths muddy the waters or clear the air?
by Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A.
2014, Volume 58, Issue 2
- 173-200 Cash flow asymmetry: Causes and implications for conditional conservatism research
by Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee)
- 208-230 Audit committee financial expertise and earnings management: The role of status
by Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew
- 240-264 Industry concentration and corporate disclosure policy
by Ali, Ashiq & Klasa, Sandy & Yeung, Eric
- 275-326 A review of archival auditing research
by DeFond, Mark & Zhang, Jieying
- 327-338 Issues raised by studying DeFond and Zhang: What should audit researchers do?
by Donovan, John & Frankel, Richard & Lee, Joshua & Martin, Xiumin & Seo, Hojun
- 339-383 Financial accounting in the banking industry: A review of the empirical literature
by Beatty, Anne & Liao, Scott
- 384-395 Thoughts on financial accounting and the banking industry
by Bushman, Robert M.
2014, Volume 58, Issue 1
- 1-20 Macro to micro: Country exposures, firm fundamentals and stock returns
by Li, Ningzhong & Richardson, Scott & Tuna, İrem
- 21-40 The Sarbanes–Oxley act and cross-listed foreign private issuers
by Li, Xi
- 41-58 Have capital market anomalies attenuated in the recent era of high liquidity and trading activity?
by Chordia, Tarun & Subrahmanyam, Avanidhar & Tong, Qing
- 59-78 Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation
by Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie
- 79-95 Large shareholders and disclosure strategies: Evidence from IPO lockup expirations
by Ertimur, Yonca & Sletten, Ewa & Sunder, Jayanthi
- 96-116 Knowledge, compensation, and firm value: An empirical analysis of firm communication
by Li, Feng & Minnis, Michael & Nagar, Venky & Rajan, Madhav
- 117-141 Implications of power: When the CEO can pressure the CFO to bias reports
by Friedman, Henry L.
- 142-166 Broker-hosted investor conferences
by Green, T. Clifton & Jame, Russell & Markov, Stanimir & Subasi, Musa
2014, Volume 57, Issue 2
- 89-109 The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions
by Bonsall, Samuel B.
- 110-131 Outside directors and board advising and monitoring performance
by Kim, Kyonghee & Mauldin, Elaine & Patro, Sukesh
- 132-148 Investors׳ reaction to the use of poison pills as a tax loss preservation tool
by Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan
- 149-175 Commitment to social good and insider trading
by Gao, Feng & Lisic, Ling Lei & Zhang, Ivy Xiying
- 176-195 The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations
by Vashishtha, Rahul
- 196-217 Why have measures of earnings quality changed over time?
by Srivastava, Anup
- 218-240 Accounting conservatism and managerial risk-taking: Corporate acquisitions
by Kravet, Todd D.
- 241-262 Political connections and SEC enforcement
by Correia, Maria M.
2014, Volume 57, Issue 1
- 1-21 Does freezing a defined benefit pension plan affect firm risk?
by Choy, Helen & Lin, Juichia & Officer, Micah S.
- 22-42 The turn-of-the-year effect and tax-loss-selling by institutional investors
by Sikes, Stephanie A.
- 43-57 Destination taxation and evasion: Evidence from U.S. inter-state commodity flows
by Fox, William F. & Luna, LeAnn & Schaur, Georg
- 58-75 Accounting misstatements following lawsuits against auditors
by Lennox, Clive & Li, Bing
- 76-88 Accounting earnings and gross domestic product
by Konchitchki, Yaniv & Patatoukas, Panos N.
2013, Volume 56, Issue 2
- 1-33 Earnings quality: Evidence from the field
by Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva
- 42-65 Did the SEC impact banks' loan loss reserve policies and their informativeness?
by Beck, Paul J. & Narayanamoorthy, Ganapathi S.
- 79-101 CEO compensation and corporate risk: Evidence from a natural experiment
by Gormley, Todd A. & Matsa, David A. & Milbourn, Todd
- 112-133 Non-discretionary conservatism: Evidence and implications
by Lawrence, Alastair & Sloan, Richard & Sun, Yuan
- 134-146 Understanding discretion in conservatism: An alternative viewpoint
by Roychowdhury, Sugata & Martin, Xiumin
- 147-177 Mandatory IFRS reporting and changes in enforcement
by Christensen, Hans B. & Hail, Luzi & Leuz, Christian
- 149-169 Proxy advisory firms and stock option repricing
by Larcker, David F. & McCall, Allan L. & Ormazabal, Gaizka
- 170-189 Tax avoidance and geographic earnings disclosure
by Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B.
- 178-188 Disentangling mandatory IFRS reporting and changes in enforcement
by Barth, Mary E. & Israeli, Doron
- 189-215 Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market
by Gerakos, Joseph & Lang, Mark & Maffett, Mark
- 190-211 Estimation sample selection for discretionary accruals models
by Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine