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2022, Volume 73, Issue 2
- S0165410121000677 The politics of bank opacity
by Yue, Heng & Zhang, Liandong & Zhong, Qinlin
- S0165410121000689 Who did it matters: Executive equity compensation and financial reporting fraud
by Davidson, Robert H.
- S0165410121000690 Firms’ response to macroeconomic estimation errors
by Binz, Oliver & Mayew, William J. & Nallareddy, Suresh
- S0165410121000707 Meet the press: Survey evidence on financial journalists as information intermediaries
by Call, Andrew C. & Emett, Scott A. & Maksymov, Eldar & Sharp, Nathan Y.
- S0165410121000884 Non-GAAP earnings and stock price crash risk
by Hsu, Charles & Wang, Rencheng & Whipple, Benjamin C.
- S0165410121000896 Market power and credit rating standards: Global evidence
by Hung, Mingyi & Kraft, Pepa & Wang, Shiheng & Yu, Gwen
- S0165410121000902 How do auditors respond to competition? Evidence from the bidding process
by Hallman, Nicholas J. & Kartapanis, Antonis & Schmidt, Jaime J.
- S0165410121000914 An accounting-based asset pricing model and a fundamental factor
by Penman, Stephen & Zhu, Julie
- S0165410121000926 Complexity aversion when SeekingAlpha
by Umar, Tarik
- S0165410122000015 Learning from the Joneses: Technology spillover, innovation externality, and stock returns
by Tseng, Kevin
- S016541012200012X Economic consequences of managerial compensation contract disclosure
by Xiong, Yan & Jiang, Xu
2022, Volume 73, Issue 1
- S0165410121000392 Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
by Ege, Matthew S. & Stuber, Sarah B.
- S0165410121000409 Rocking the boat: How relative performance evaluation affects corporate risk taking
by Do, Truc & Zhang, Huai & Zuo, Luo
- S0165410121000410 Financial shocks to lenders and the composition of financial covenants
by Christensen, Hans B. & Macciocchi, Daniele & Morris, Arthur & Nikolaev, Valeri V.
- S0165410121000422 The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior
by Donelson, Dain C. & Kettell, Laura & McInnis, John & Toynbee, Sara
- S0165410121000458 On earnings and cash flows as predictors of future cash flows
by Ball, Ray & Nikolaev, Valeri V.
- S0165410121000483 An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis
by Yang, Ling
- S0165410121000495 Client concerns about information spillovers from sharing audit partners
by Kang, Jung Koo & Lennox, Clive & Pandey, Vivek
- S0165410121000513 Internal governance and outside directors’ connections to non-director executives
by Hoitash, Udi & Mkrtchyan, Anahit
- S0165410121000525 When does forecasting GAAP earnings entail unreasonable effort?
by Laurion, Henry & Sloan, Richard
- S0165410121000537 The effects of ratings disclosure by bank regulators
by Gopalan, Yadav
2021, Volume 72, Issue 2
- S0165410121000434 Cost shielding in executive bonus plans
by Bloomfield, Matthew & Gipper, Brandon & Kepler, John D. & Tsui, David
- S0165410121000446 Obfuscation in mutual funds
by deHaan, Ed & Song, Yang & Xie, Chloe & Zhu, Christina
- S0165410121000471 Aggregate accruals and market returns: The role of aggregate M&A activity
by Heater, John C. & Nallareddy, Suresh & Venkatachalam, Mohan
- S0165410121000628 Cash-based bonus plans as a strategic communication, coordination and commitment mechanism
by Bushman, Robert
- S0165410121000653 Auditor reporting to bank regulators: Effective regulation or regulatory overreach?
by Amel-Zadeh, Amir & Barth, Mary E.
- S016541012100046X Economic consequences of mandatory auditor reporting to bank regulators
by Balakrishnan, Karthik & De George, Emmanuel T. & Ertan, Aytekin & Scobie, Hannah
- S016541012100063X The impact of IP box regimes on the M&A market
by Bradley, Sebastien & Robinson, Leslie & Ruf, Martin
2021, Volume 72, Issue 1
- S0165410121000161 Profiting from connections: Do politicians receive stock tips from brokerage houses?
by Stephan, Andrew P. & Walther, Beverly R. & Wellman, Laura A.
- S0165410121000173 Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
by Chen, Han-Chung & Lee, Yen-Jung & Lo, Sheng-Yi & Yu, Yong
- S0165410121000185 Gone with the wind: An externality of earnings pressure
by Liu, Zheng & Shen, Hongtao & Welker, Michael & Zhang, Ning & Zhao, Yang
- S0165410121000197 Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation
by Beyer, Anne & Smith, Kevin C.
- S0165410121000203 Product market competition, disclosure framing, and casting in earnings conference calls
by Allee, Kristian D. & Do, Chuong & Sterin, Mikhail
- S0165410121000215 Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
by Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur
- S0165410121000227 State sponsors of terrorism disclosure and SEC financial reporting oversight
by Hills, Robert & Kubic, Matthew & Mayew, William J.
- S0165410121000331 Tax incidence in loan pricing
by Kang, Ya & Li, Oliver Zhen & Lin, Yupeng
- S0165410121000343 Managing innovation: The role of collateral
by Mao, Yifei
- S0165410121000355 Public audit oversight and the originate-to-distribute model
by Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae
- S0165410121000367 Financial reporting and moral sentiments
by Lunawat, Radhika & Shields, Timothy W. & Waymire, Gregory
- S0165410121000379 Shareholder monitoring and discretionary disclosure
by Nagar, Venky & Schoenfeld, Jordan
- S0165410121000380 What's my target? Individual analyst forecasts and last-chance earnings management
by Beardsley, Erik L. & Robinson, John R. & Wong, Paul A.
- S016541012100001X The harmonization of lending standards within banks through mandated loan-level transparency
by Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina
- S016541012100032X The demand for public information by local and nonlocal investors: Evidence from investor-level data
by Dyer, Travis A.
2021, Volume 71, Issue 2
- S0165410120300689 Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities
by Anantharaman, Divya & Henderson, Darren
- S0165410120300690 Analysts’ estimates of the cost of equity capital
by Balakrishnan, Karthik & Shivakumar, Lakshmanan & Taori, Peeyush
- S0165410120300811 Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures
by Bernard, Darren & Kaya, Devrimi & Wertz, John
- S0165410120300823 The distraction effect of non-audit services on audit quality
by Beardsley, Erik L. & Imdieke, Andrew J. & Omer, Thomas C.
- S0165410120300835 The innovation consequences of mandatory patent disclosures
by Kim, Jinhwan & Valentine, Kristen
- S0165410120300847 The effect of tax avoidance crackdown on corporate innovation
by Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry
- S0165410120300859 The role of bankers in the U.S. syndicated loan market
by Herpfer, Christoph
- S0165410120300860 The influence of loan officers on loan contract design and performance
by Bushman, Robert & Gao, Janet & Martin, Xiumin & Pacelli, Joseph
- S0165410120300872 The effect of retaliation costs on employee whistleblowing
by Heese, Jonas & Pérez-Cavazos, Gerardo
- S0165410121000021 Private communication among competitors and public disclosure
by Kepler, John D.
- S0165410121000033 Labor mobility and antitakeover provisions
by Dey, Aiyesha & White, Joshua T.
- S0165410121000045 The effect of supplier industry competition on pay-for-performance incentive intensity
by Carter, Mary Ellen & Choi, Jen & Sedatole, Karen L.
- S0165410121000148 Silence can be golden: On the value of allowing managers to keep silent when information is soft
by Versano, Tsahi
- S016541012030080X Are CEOs’ purchases more profitable than they appear?
by Armstrong, Christopher & Blackburne, Terrence & Quinn, Phillip
- S016541012100015X Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms
by Dong, Yashu & Young, Danqing
2021, Volume 71, Issue 1
- S0165410120300173 Corporate tax cuts, merger activity, and shareholder wealth
by Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L.
- S0165410120300409 The economic effects of expanded compensation disclosures
by Gipper, Brandon
- S0165410120300410 Seemingly inconsistent analyst revisions
by Iselin, Michael & Park, Min & Van Buskirk, Andrew
- S0165410120300422 The economics of misreporting and the role of public scrutiny
by Samuels, Delphine & Taylor, Daniel J. & Verrecchia, Robert E.
- S0165410120300562 The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment
by Chy, Mahfuz & De Franco, Gus & Su, Barbara
- S0165410120300574 On the SEC's 2010 enforcement cooperation program
by Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle
- S0165410120300586 Investor communication and the benefits of cross-listing
by Reiter, Nayana
- S0165410120300598 The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences
by Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari
- S0165410120300653 Word-of-mouth communication, noise-driven volatility, and public disclosure
by Xue, Hao & Zheng, Ronghuo
- S0165410120300665 Peer effects in corporate disclosure decisions
by Seo, Hojun
2020, Volume 70, Issue 2
- S0165410120300379 Market efficiency in real time: Evidence from low latency activity around earnings announcements
by Chordia, Tarun & Miao, Bin
- S0165410120300380 ETFs and information transfer across firms
by Bhojraj, Sanjeev & Mohanram, Partha & Zhang, Suning
- S0165410120300434 The effect of fair value accounting on the performance evaluation role of earnings
by DeFond, Mark & Hu, Jinshuai & Hung, Mingyi & Li, Siqi
- S0165410120300616 Asymmetric loan loss provision models
by Basu, Sudipta & Vitanza, Justin & Wang, Wei
- S0165410120300628 Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models
by Costello, Anna M. & Down, Andrea K. & Mehta, Mihir N.
- S0165410120300641 Alternative evidence and views on asymmetric loan loss provisioning
by Beatty, Anne & Liao, Scott
- S016541012030046X Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
by Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván
- S016541012030063X Technology is changing lending: Implications for research
by Sutherland, Andrew G.
2020, Volume 70, Issue 1
- S0165410120300136 Deterrence of financial misreporting when public and private enforcement strategically interact
by Schantl, Stefan F. & Wagenhofer, Alfred
- S0165410120300161 Auditors are known by the companies they keep
by Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M.
- S0165410120300185 Local soldier fatalities and war profiteers: New tests of the political cost hypothesis
by Boland, Matthew & Godsell, David
- S0165410120300197 Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
by Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J.
- S0165410120300203 PCAOB international inspections and Merger and Acquisition outcomes
by Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong
- S0165410120300215 Effects of accounting conservatism on investment efficiency and innovation
by Laux, Volker & Ray, Korok
- S0165410120300355 Implications of Non-GAAP earnings for real activities and accounting choices
by Laurion, Henry
- S0165410120300367 Can social media distort price discovery? Evidence from merger rumors
by Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran
- S016541012030001X The spillover effects of MD&A disclosures for real investment: The role of industry competition
by Durnev, Art & Mangen, Claudine
- S016541012030032X Cultural diversity on Wall Street: Evidence from consensus earnings forecasts
by Merkley, Kenneth & Michaely, Roni & Pacelli, Joseph
2020, Volume 69, Issue 2
- S0165410119300710 Optimal reporting when additional information might arrive
by Friedman, Henry L. & Hughes, John S. & Michaeli, Beatrice
- S0165410119300771 Are audit fees discounted in initial year audit engagements?
by Barua, Abhijit & Lennox, Clive & Raghunandan, Aneesh
- S0165410120300021 On the relation between managerial power and CEO pay
by Göx, Robert F. & Hemmer, Thomas
- S0165410120300033 Cross-border cooperation between securities regulators
by Silvers, Roger
- S0165410120300045 Politician Careers and SEC enforcement against financial misconduct
by Mehta, Mihir N. & Zhao, Wanli
- S0165410120300148 Where's the greenium?
by Larcker, David F. & Watts, Edward M.
- S016541011930062X Proactive financial reporting enforcement and shareholder wealth
by Christensen, Hans B. & Liu, Lisa Yao & Maffett, Mark
- S016541011930076X Using a hidden Markov model to measure earnings quality
by Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan
- S016541012030015X Changes in accrual properties and operating environment: Implications for cash flow predictability
by Nallareddy, Suresh & Sethuraman, Mani & Venkatachalam, Mohan
2020, Volume 69, Issue 1
- S0165410119300333 Earnings acceleration and stock returns
by He, Shuoyuan & Narayanamoorthy, Ganapathi (Gans)
- S0165410119300394 Increased market response to earnings announcements in the 21st century: An Empirical Investigation
by Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z.
- S0165410119300448 Analysts and anomalies
by Engelberg, Joseph & McLean, R. David & Pontiff, Jeffrey
- S0165410119300552 Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees
by Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong
- S0165410119300564 Does the media help or hurt retail investors during the IPO quiet period?
by Bushee, Brian & Cedergren, Matthew & Michels, Jeremy
- S016541011930031X A theoretical analysis connecting conservative accounting to the cost of capital
by Penman, Stephen & Zhang, Xiao-Jun
- S016541011930045X The economic consequences of discrete recognition and continuous measurement
by Gao, Pingyang & Jiang, Xu
- S016541011930059X Market uncertainty and the importance of media coverage at earnings announcements
by Bonsall, Samuel B. & Green, Jeremiah & Muller, Karl A.
2019, Volume 68, Issue 2
- v:68:y:2019:i:2:s0165410119300618 Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests
by Byzalov, Dmitri & Basu, Sudipta
- v:68:y:2019:i:2:s0165410119300370 Understanding the “numbers game”
by Bird, Andrew & Karolyi, Stephen A. & Ruchti, Thomas G.
- v:68:y:2019:i:2:s0165410119300412 The effects of financial reporting and disclosure on corporate investment: A review
by Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S.
- v:68:y:2019:i:2:s0165410119300357 Making sense of soft information: interpretation bias and loan quality
by Campbell, Dennis & Loumioti, Maria & Wittenberg-Moerman, Regina
- v:68:y:2019:i:2:s0165410119300436 The role of financial reporting in resolving uncertainty about corporate investment opportunities
by Ferracuti, Elia & Stubben, Stephen R.
- v:68:y:2019:i:2:s0165410119300369 Do banks still monitor when there is a market for credit protection?
by Shan, Chenyu & Tang, Dragon Yongjun & Winton, Andrew
- v:68:y:2019:i:2:s0165410119300606 Accounting quality and the transmission of monetary policy
by Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D.
2019, Volume 68, Issue 1
- v:68:y:2019:i:1:s016541011830123x The labor market for directors and externalities in corporate governance: Evidence from the international labor market
by Lel, Ugur & Miller, Darius
- v:68:y:2019:i:1:s0165410119300321 Linked balance sheet presentation
by Koonce, Lisa & Leitter, Zheng & White, Brian J.
- v:68:y:2019:i:1:s0165410119300382 Voluntary and mandatory disclosures: Do managers view them as substitutes?
by Noh, Suzie & So, Eric C. & Weber, Joseph P.
- v:68:y:2019:i:1:s0165410118301241 Does short-selling threat discipline managers in mergers and acquisitions decisions?
by Chang, Eric C. & Lin, Tse-Chun & Ma, Xiaorong
- v:68:y:2019:i:1:s0165410119300205 Macroeconomic effects of corporate tax policy
by Shevlin, Terry & Shivakumar, Lakshmanan & Urcan, Oktay
- v:68:y:2019:i:1:s0165410118301228 A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks
by Arif, Salman & Marshall, Nathan T. & Schroeder, Joseph H. & Yohn, Teri Lombardi
- v:68:y:2019:i:1:s0165410119300011 Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies
by Lin, Chen & Officer, Micah S. & Schmid, Thomas & Zou, Hong
- v:68:y:2019:i:1:s0165410119300278 The geographic decentralization of audit firms and audit quality
by Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas
- v:68:y:2019:i:1:s0165410118301216 Firm value and market liquidity around the adoption of common accounting standards
by Gao, Pingyang & Jiang, Xu & Zhang, Gaoqing
- v:68:y:2019:i:1:s0165410119300187 Strategic reactions in corporate tax planning
by Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D.
2019, Volume 67, Issue 2
- 255-277 Agency costs and tax planning when the government is a major Shareholder
by Bradshaw, Mark & Liao, Guanmin & Ma, Mark (Shuai)
- 278-296 How does quasi-indexer ownership affect corporate tax planning?
by Chen, Shuping & Huang, Ying & Li, Ningzhong & Shevlin, Terry
- 297-305 The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise
by Kerr, Jon N.
- 306-335 An analyst by any other surname: Surname favorability and market reaction to analyst forecasts
by Jung, Jay Heon & Kumar, Alok & Lim, Sonya S. & Yoo, Choong-Yuel
- 336-356 Why do accruals predict earnings?
by Lewellen, Jonathan & Resutek, Robert J.
- 358-386 Relative performance evaluation and the timing of earnings release
by Gong, Guojin & Li, Laura Yue & Yin, Huifang
- 387-415 Disclosure incentives when competing firms have common ownership
by Park, Jihwon & Sani, Jalal & Shroff, Nemit & White, Hal
- 416-437 Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments
by Tan, Hun-Tong & Wang, Elaine Ying & Yoo, G-Song
- 438-462 Portfolio performance manipulation in collateralized loan obligations
by Loumioti, Maria & Vasvari, Florin P.
- 463-495 Loan loss accounting and procyclical bank lending: The role of direct regulatory actions
by Wheeler, P. Barrett
- 496-520 The effect of banks’ financial reporting on syndicated-loan structures
by Beatty, Anne & Liao, Scott & Zhang, Haiwen (Helen)
2019, Volume 67, Issue 1
- 1-35 Threat of entry and the use of discretion in banks’ financial reporting
by Tomy, Rimmy E.
- 36-57 The effect of economic policy uncertainty on investor information asymmetry and management disclosures
by Nagar, Venky & Schoenfeld, Jordan & Wellman, Laura
- 58-79 Managing the narrative: Investor relations officers and corporate disclosure✰
by Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y.
- 80-97 Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization
by Balakrishnan, Karthik & Vashishtha, Rahul & Verrecchia, Robert E.
- 98-119 Investment bank monitoring and bonding of security analysts’ research
by Altınkılıç, Oya & Balashov, Vadim S. & Hansen, Robert S.
- 120-143 Corporate culture and analyst catering⁎
by Pacelli, Joseph
- 144-174 Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
by Aobdia, Daniel
- 175-201 The effect of voluntary clawback adoption on non-GAAP reporting
by Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol
- 202-225 Do women managers keep firms out of trouble? Evidence from corporate litigation and policies
by Adhikari, Binay K. & Agrawal, Anup & Malm, James
- 226-253 Complexity of financial reporting standards and accounting expertise
by Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel
2018, Volume 66, Issue 2
- 339-365 Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures
by Ferri, Fabrizio & Zheng, Ronghuo & Zou, Yuan
- 366-373 Theory, research design assumptions, and causal inferences
by Armstrong, Christopher S. & Kepler, John D.
- 374-395 Financing acquisitions with earnouts
by Bates, Thomas W. & Neyland, Jordan B. & Wang, Yolanda Yulong
- 396-398 Discussion: Financing acquisitions with earnouts
by Erel, Isil
- 399-414 Earnings announcement promotions: A Yahoo Finance field experiment
by Lawrence, Alastair & Ryans, James & Sun, Estelle & Laptev, Nikolay
- 415-418 Discussion of “earnings announcement promotions: A Yahoo Finance field experiment”
by Engelberg, Joseph
- 419-438 U.S. worldwide taxation and domestic mergers and acquisitions
by Harris, Jeremiah & O'Brien, William
- 439-447 “U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰
by Chen, Novia X. & Shevlin, Terry
- 448-469 Managing reputation: Evidence from biographies of corporate directors
by Gow, Ian D. & Wahid, Aida Sijamic & Yu, Gwen
- 470-475 Discussion of “Managing reputation: Evidence from biographies of corporate directors✰
by Miller, Darius
- 476-498 Analysts’ stock ownership and stock recommendations
by Chan, Jesse & Lin, Steve & Yu, Yong & Zhao, Wuyang
- 499-505 Discussion of “analyst stock ownership and stock recommendations”
by Bradley, Daniel
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