Printed from https://ideas.repec.org/s/spr/reaccs.html
Content
September 2025, Volume 30, Issue 3
- 2185-2217 Shareholder value implications of supply chain ESG: evidence from negative incidents
by Xuanpu Lin & Guoman She & Aaron Yoon & Haoran Zhu - 2218-2263 Variable leases under ASC 842: first evidence on properties and consequences
by Jonas Heese & Albert Shin & Charles C. Y. Wang - 2264-2311 Do key audit matter disclosures about M&A transactions predict future performance?
by Jessica A. Nylen & Daniel D. Wangerin & Karla M. Zehms - 2312-2375 News-based investor disagreement and stock returns
by Sophia Zhengzi Li & Zeyao Luan - 2376-2418 Analysts’ forecasting models and uncertainty about the past
by Min Park & Tzachi Zach - 2419-2467 CFO narcissism and the power of persuasion over analysts: a mixed-methods approach
by Charles Ham & Mark Piorkowski & Nick Seybert & Sean Wang - 2468-2507 Information acquisition costs and price informativeness: global evidence
by Charles G. McClure & Shawn X. Shi & Edward M. Watts - 2508-2554 Why did the Big Four get so large? Evidence from Australia
by Colin Ferguson & Matthew Pinnuck & Douglas J. Skinner - 2555-2606 The opportunity for partner industry knowledge sharing within audit offices and audit quality
by Paul N. Michas & Dan Russomanno & Meiling Zhao - 2607-2634 Something in the air: does air pollution affect fund managers’ carbon divestment?
by Thanh D. Huynh & Frank Weikai Li & Ying Xia - 2635-2672 Innovation incentives and competition for corporate resources
by Sunil Dutta & Qintao Fan - 2673-2723 Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16
by Jennifer Altamuro & Lucy Huajing Chen & Yiwen Li - 2724-2767 Creditor control rights and executive bonus plans
by Christopher S. Armstrong & John D. Kepler & Chongho Kim & David Tsui - 2768-2821 The benefits of article 11 pro forma disclosure
by Matthew Kubic - 2822-2867 Returnee directors and corporate fraud
by Muhammad Usman & Ernest Gyapong & Henry Agyei-Boapeah & Junming Yin - 2868-2921 Aggregate corporate tax avoidance and cost of capital
by Stephanie A. Sikes & Robert E. Verrecchia - 2922-2962 Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms
by Jung Ho Choi & Brandon Gipper & Shawn X. Shi - 2963-3020 Is accounting the English language of business? The role of language in IFRS adoption and information loss
by Jenny Xinjiao Guan & Emily Shafron & Kangtao Ye & Wenzi Zhuang - 3021-3064 Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets
by Khrystyna Bochkay & Jeffrey Hales & George Serafeim - 3065-3109 Do companies realize operational benefits from engaging a competitor’s former auditor?
by Tyler J. Kleppe
June 2025, Volume 30, Issue 2
- 1037-1098 A rating system to evaluate non-GAAP exclusion quality
by Patricia M. Dechow & Wei Ting Loh & Annika Yu Wang - 1099-1135 Motivating from the heights: a field experiment on top managers visiting the front-line
by Pablo Casas-Arce & F. Asís Martínez-Jerez & Joseph Moran - 1136-1174 Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns
by Marcus Kirk & Zhenhao Jeffery Piao - 1175-1221 Testing the waters meetings, retail trading, and capital market frictions
by Badryah Alhusaini & Kimball L. Chapman & Hal D. White - 1222-1266 How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets
by Alper Darendeli - 1267-1267 Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets
by Alper Darendeli - 1268-1308 Catch me if you can: In search of accuracy, scope, and ease of fraud prediction
by Bidisha Chakrabarty & Pamela C. Moulton & Leonid Pugachev & Xu (Frank) Wang - 1309-1354 Born to behave: Home CEOs and financial misconduct
by Zicheng Lei & Dimitris Petmezas & P. Raghavendra Rau & Chen Yang - 1355-1396 Exposure to superstar firms and financial distress
by Stephanie F. Cheng & Dushyantkumar Vyas & Regina Wittenberg-Moerman & Wuyang Zhao - 1397-1431 The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970
by Bin Li & Mohan Venkatachalam - 1432-1462 Board bias, information, and investment efficiency
by Martin Gregor & Beatrice Michaeli - 1463-1499 CEO partisan bias and management earnings forecast bias
by Michael D. Stuart & Jing Wang & Richard H. Willis - 1500-1542 The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS
by Steve Lin & Grace Pownall & Assma Sawani & Changjiang Wang - 1543-1591 Anticipatory effects of accounting standards: the lease exposure draft
by Lin Qiu & Joshua Ronen - 1592-1637 Accounting choice in measurement and comparability: an examination of the effect of the fair value option
by Joana C. Fontes & Argyro Panaretou & Catherine Shakespeare - 1638-1682 Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense
by Partha Mohanram & Wei Sun & Baohua Xin & Jigao Zhu - 1683-1715 The gender effects of COVID: evidence from equity analysts
by Frank Weikai Li & Baolian Wang - 1716-1752 An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea
by Meeok Cho & Jiwon Hyeon & Woo-Jong Lee & Hee-Yeon Sunwoo - 1753-1803 ESG assurance in the United States
by Brandon Gipper & Samantha Ross & Shawn X. Shi - 1804-1872 Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?
by Christine Reitmaier & Wolfgang Schultze & Julia Vollmer - 1873-1915 Corrupt tax bureau commissioners and corporate tax avoidance
by Jian Chu & Yaowen Shan & Gary Gang Tian - 1916-1967 Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization
by Shawn X. Huang & Min Kim & Maria Rykaczewski & Maria Vulcheva - 1968-2014 How government procurement shapes corporate climate disclosures, commitments, and actions
by Omri Even-Tov & Guoman She & Lynn Linghuan Wang & Detian Yang - 2015-2070 The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019
by Matthew Ege & Dechun Wang & Nina Xu - 2071-2133 Riding the merger wave: the gatekeeping role of auditors
by Robert Carnes - 2134-2183 Investment portfolio management to meet or beat earnings expectations
by Zhongwen Fan & Jia Guo & Jeffrey Ng & Xiao Zhang
March 2025, Volume 30, Issue 1
- 1-32 No news is bad news: local news intensity and firms’ information environments
by Kristian D. Allee & Ryan Cating & Caleb Rawson - 33-78 Predictable EPS growth and the performance of value investing
by Richard G. Sloan & Annika Yu Wang - 79-118 Foreign media slant, foreign investors, and informativeness of earnings
by Albert Tsang & Kun Tracy Wang & Nathan Zhenghang Zhu - 119-155 Identical ratios: a red flag of ratio management
by Qianhua Ling & Andrea Alston Roberts - 156-201 Earnings per share targets and CEO incentives
by Christopher Armstrong & Jacky Chau & Christopher D. Ittner & Jason J. Xiao - 202-246 Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws
by Hengda Jin & Kenneth Merkley & Anish Sharma & Karen Ton - 247-286 The role of equity underwriters in shaping corporate disclosure
by Mei Cheng & Yuan Zhang & Meiling Zhao - 287-310 Inventory planning and tax incentives for charitable giving
by Anil Arya & Tyler Atanasov & Brian Mittendorf & Dae-Hee Yoon - 311-351 The spillover effect of SEC comment letters through audit firms
by Kenneth L. Bills & Ryan Cating & Chenxi Lin & Timothy A. Seidel - 352-383 New product announcements, innovation disclosure, and future firm performance
by Jenny Chu & Yuan He & Kai Wai Hui & Reuven Lehavy - 384-435 Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms
by Nan Li - 436-479 Does automation improve financial reporting? Evidence from internal controls
by Musaib Ashraf - 480-518 Analyst information about peer firms during the IPO quiet period
by Badryah Alhusaini & Andrew C. Call & Kimball Chapman - 519-574 Actions speak louder than words: environmental law enforcement and audit fees
by Xiting Wu & Le Luo & Jiaxing You - 575-610 Retail investor trade and the pricing of earnings
by Jeremy Michels - 611-649 Accrual duration
by Ilia Dichev & Edward Owens - 650-701 Voluntary disclosures and monetary policy: evidence from quantitative easing
by Roberto Vincenzi - 702-737 Partner wealth and audit quality: evidence from the United States
by John Xuefeng Jiang & Shaohua He & K. Philip Wang - 738-775 CEO tax burden and debt contracting
by Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer - 776-812 Investors’ information acquisition and the manager’s value-risk tradeoff
by Hao Xue - 813-859 Do accounting earnings provide useful information for state tax revenue forecasts?
by Anthony Welsch & Braden Williams & Lillian Mills - 860-898 The changing nature of financial analysis in the presence of ETFs
by Russell Lundholm & Xin Zheng - 899-949 Unexpected defaults: the role of information opacity
by Aytekin Ertan & Yun Lee & Regina Wittenberg-Moerman - 950-993 Trump election and minority CEO pessimism
by Xiaoli Hu & Ya Kang & Oliver Zhen Li & Yupeng Lin - 994-1035 Earnings myopia and private equity takeovers
by Paul Hribar & Todd Kravet & Trent Krupa
December 2024, Volume 29, Issue 4
- 3019-3052 Startups’ demand for accounting expertise: evidence from a randomized field experiment
by Ofir Gefen & David Reeb & Johan Sulaeman - 3053-3083 The explanatory power of explanatory variables
by Erik Johannesson & James A. Ohlson & Sophia Weihuan Zhai - 3084-3084 Correction: The explanatory power of explanatory variables
by Erik Johannesson & James A. Ohlson & Sophia Weihuan Zhai - 3085-3129 Selection bias in audit firm tenure research
by Ying Zhou & David P. Weber & Ce Wen - 3130-3175 Does audit firm hiring of former PCAOB personnel improve audit quality?
by Jagan Krishnan & Jayanthi Krishnan & Steven A. Maex - 3176-3217 Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19
by Darren Bernard & Elsa Maria Juliani & Alastair Lawrence - 3218-3257 Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons
by Ryan J. Casey & George W. Ruch - 3258-3292 Debiasing earnings persistence estimates
by Brian Rountree & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu - 3293-3327 Round number reference points and irregular patterns in reported gross margins
by Matthew Cedergren & Valerie Li - 3328-3368 Economic effects of litigation risk on corporate disclosure and innovation
by Stefan F. Schantl & Alfred Wagenhofer - 3369-3412 The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act
by Amanda Sanseverino - 3413-3448 Human bias in the oversight of firms: evidence from workplace safety violations
by Jonas Heese & Gerardo Pérez-Cavazos & Andreya Pérez-Silva - 3449-3496 Bankruptcy in groups
by William H. Beaver & Stefano Cascino & Maria Correia & Maureen F. McNichols - 3497-3533 Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence
by Neil Fargher & Lijuan Zhang - 3534-3563 Asymmetric motivated reasoning in investor judgment
by W. Brooke Elliott & Jessen L. Hobson & Ben W. Van Landuyt & Brian J. White - 3564-3599 Green dies in darkness? environmental externalities of newspaper closures
by John Xuefeng Jiang & Jing Kong - 3600-3632 Regulatory spillover effects in OTC markets
by Richard A. Cazier & Jianning Huang & Fuzhao Zhou - 3633-3678 When do firms deliver on the jobs they promise in return for state aid?
by Qingkai Dong & Aneesh Raghunandan & Shivaram Rajgopal - 3679-3712 Properties of accounting performance measures used in compensation contracts
by Oktay Urcan & Hayoung Yoon - 3713-3751 Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure
by Mei Cheng & Yuan Zhang - 3752-3787 The media response to a loss of analyst coverage
by Nicholas Guest & Jaewoo Kim - 3788-3837 IPO price formation and analyst coverage
by Joseph Weber & Michael Willenborg & Biyu Wu & Yanhua Sunny Yang - 3838-3886 Differences in the value relevance of identifiable intangible assets
by Zachary King & Thomas J. Linsmeier & Daniel D. Wangerin - 3887-3906 Computing corporate bond returns: a word (or two) of caution
by Martina Andreani & Diogo Palhares & Scott Richardson - 3907-3945 The importance of individual-pair lending relationships
by Omri Even-Tov & Xinlei Li & Hui Wang & Christopher Williams - 3946-3976 The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness
by Jing Wang & Michael Welker
September 2024, Volume 29, Issue 3
- 2031-2081 Voluntary disclosures by activist investors: the role of activist expectations
by Ryan McDonough & Venky Nagar & Jordan Schoenfeld - 2082-2124 Financial information and diverging beliefs
by Christopher S. Armstrong & Mirko S. Heinle & Irina Luneva - 2125-2156 Corporate carbon accounting: balance sheets and flow statements
by Stefan Reichelstein - 2157-2208 Diversity targets
by Wei Cai & Yue Chen & Shiva Rajgopal & Li Azinovic-Yang - 2209-2253 Decentralized Finance (DeFi) assurance: early evidence
by Thomas Bourveau & Janja Brendel & Jordan Schoenfeld - 2254-2297 Crypto-influencers
by Kenneth J. Merkley & Joseph Pacelli & Mark Piorkowski & Brian Williams - 2298-2317 Market and regulatory implications of social identity cohorts: a discussion of crypto influencers
by Alan D. Jagolinzer - 2318-2349 Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries
by Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood - 2350-2390 The productivity effect of digital financial reporting
by Zheng Liu & Ning Zhang - 2391-2436 Consensus credit ratings: a view from banks
by Ben Lourie & N. Bugra Ozel & Alexander Nekrasov & Chenqi Zhu - 2437-2467 Accounting-based expected loss given default and debt contract design
by Dan Amiram & Edward Owens - 2468-2517 Creating visibility: voluntary disclosure by private firms pursuing an initial public offering
by Michael Dambra & Bryce Schonberger & Charles Wasley - 2518-2550 Myopic capital market concerns and investment incentives in business alliances
by Hui Chen & Thomas Pfeiffer - 2551-2577 Does hedge fund activism improve investment efficiency?
by Saikat Sovan Deb & Huu Nhan Duong & Amanjot Singh & Harminder Singh - 2578-2616 Activist directors: determinants and consequences
by Ian D. Gow & Sa-Pyung Sean Shin & Suraj Srinivasan - 2617-2649 Outside directors’ insider trading around board meetings
by Seil Kim & Seungjoon Oh - 2650-2687 Managers’ use of humor on public earnings conference calls
by Andrew C. Call & Rachel W. Flam & Joshua A. Lee & Nathan Y. Sharp - 2688-2723 Analyst following and R&D investment
by Thomas Canace & Jiao Li & Tao Ma - 2724-2752 Which multiples matter in M &A? An overview
by Matthew Shaffer - 2753-2797 Market for corporate control and demand for auditing: evidence from international M&A laws
by Ahrum Choi & Jeong-Bon Kim & Jay Junghun Lee & Jong Chool Park - 2798-2831 How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
by Cassandra Estep & Emily E. Griffith & Nikki L. MacKenzie - 2832-2870 To tell or not to tell: the incentive effects of disclosing employer assessments
by Alexandra Lilge & Abhishek Ramchandani - 2871-2926 Classification shifting using income-decreasing special items: measurement and valuation issues
by Ahmed M. Abdalla & Colin D. B. Clubb - 2927-2970 Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
by Le Luo & Mark Shuai Ma & Thomas C. Omer & Hong Xie - 2971-3017 Naming as business strategy: an analysis of eponymy and debt contracting
by Chen Chen & Michelle Song & Cameron Truong & Jin Zhang
June 2024, Volume 29, Issue 2
- 959-995 Measurement error, fixed effects, and false positives in accounting research
by Jared Jennings & Jung Min Kim & Joshua Lee & Daniel Taylor - 996-1038 The initial effect of U.S. tax reform on foreign acquisitions
by Harald J. Amberger & Leslie Robinson - 1039-1096 Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions
by Andy Fodor & Kelley Bergsma Lovelace & Vijay Singal & Jitendra Tayal - 1097-1146 Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds
by Feifei Wang & Xuemin Sterling Yan & Lingling Zheng - 1147-1191 National culture and analysts’ forecasting
by Ying Cao & Rubin Hao & Yong George Yang - 1192-1234 Analysts’ use of dividends in earnings forecasts
by Somnath Das & Philipp D. Schaberl & Pradyot K. Sen - 1235-1275 Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms
by Michael Iselin & Bret Johnson & Jacob Ott & Jacob Raleigh - 1276-1319 Proprietary costs and the equity financing choice
by Ioannis V. Floros & Konduru Sivaramakrishnan & Rustam Zufarov - 1320-1359 Material changes in accounting estimates and the usefulness of earnings
by Anne Albrecht & Matt Glendening & Kyonghee Kim & Kwang J. Lee - 1360-1406 When are concurrent quarterly reports useful for investors? Evidence from ASC 606
by Jesse L. Glaze & A. Nicole Skinner & Andrew Stephan - 1407-1455 The impact of standard setting on individual investors: evidence from SFAS 109
by Michelle Hutchens & Sonja O. Rego & Brian Williams - 1456-1490 Earnings prediction with DuPont components and calibration by life cycle
by Mark Anderson & Soonchul Hyun & Volkan Muslu & Dongning Yu - 1491-1523 The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles
by Jungbae Kim - 1524-1574 The interdependence between market structure and the quality of audited reports: the case of non-audit services
by Christopher Bleibtreu & Ulrike Stefani - 1575-1618 The nail that sticks out: corporate social responsibility and shareholder proposals
by Michael L. Barnett & Valentin Dimitrov & Feng Gao - 1619-1665 Going digital: implications for firm value and performance
by Wilbur Chen & Suraj Srinivasan - 1666-1706 The monitoring role of social media
by Jonas Heese & Joseph Pacelli - 1707-1740 Financial reporting for cryptocurrency
by Mei Luo & Shuangchen Yu - 1741-1793 Nonrecurring income taxes
by Dain C. Donelson & Colin Q. Koutney & Lillian F. Mills - 1794-1830 Did FIN 48 improve the mapping between tax expense and future cash taxes?
by Cristi A. Gleason & Kevin S. Markle & Jane Z. Song - 1831-1853 Taxing multinational income based on value creation versus value realization: an industry perspective
by Richard Sansing - 1854-1903 Prosocial CEOs, corporate policies, and firm value
by Mei Feng & Weili Ge & Zhejia Ling & Wei Ting Loh - 1904-1947 The gift that keeps on giving: stock returns around CEO stock gifts to family members
by Jennifer L. Brown & G. Ryan Huston & Brian S. Wenzel - 1948-1996 The impact of governmental accounting standards on public-sector pension funding
by Divya Anantharaman & Elizabeth Chuk - 1997-2029 The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis
by H. Kent Baker & Satish Kumar & Nitesh Pandey & Anup Srivastava
March 2024, Volume 29, Issue 1
- 1-32 Measuring weather exposure with annual reports
by Venky Nagar & Jordan Schoenfeld - 33-74 Climate-risk materiality and firm risk
by Ella Mae Matsumura & Rachna Prakash & Sandra C. Vera-Muñoz - 75-108 Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
by Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman - 109-150 CEO pay ratio voluntary disclosures and stakeholder reactions
by Lisa LaViers & Jason Sandvik & Da Xu - 151-193 Firm innovation and covenant tightness
by Zhiming Ma & Kirill E. Novoselov & Derrald Stice & Yue Zhang - 194-236 Strategic syndication: is bad news shared in loan syndicates?
by Andrea K. Down & Christopher D. Williams & Regina Wittenberg-Moerman - 237-275 Risk information, investor learning, and informational feedback
by Kevin Smith - 276-326 Overprecise forecasts
by Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni - 327-353 Equity analyst social interactions and geographic information transmission
by Qi Chen & William J. Mayew & Huihao Yan - 354-387 Geographic connections to China and insider trading at the start of the COVID-19 pandemic
by Erin Henry & George A. Plesko & Caleb Rawson - 388-422 The power of not trading: Evidence from index fund ownership
by Caleb Rawson & Stephen P. Rowe - 423-450 Representations and warranties insurance in mergers and acquisitions
by Omri Even-Tov & James Ryans & Steven Davidoff Solomon - 451-492 The role of external regulators in mergers and acquisitions: evidence from SEC comment letters
by Tingting Liu & Tao Shu & Erin Towery & Jasmine Wang - 493-524 The risk-relevance of non-GAAP earnings
by Frank Heflin & Kalin S. Kolev & Benjamin Whipple - 525-526 Correction to: The risk-relevance of non-GAAP earnings
by Frank Heflin & Kalin S. Kolev & Benjamin Whipple - 527-579 Firm complexity and post-earnings announcement drift
by Alexander Barinov & Shawn Saeyeul Park & Çelim Yıldızhan - 580-620 Cyber risk and voluntary Service Organization Control (SOC) audits
by Jordan Schoenfeld - 621-664 Boardroom gender diversity reforms and institutional monitoring: global evidence
by Larry Fauver & Mingyi Hung & Alvaro G. Taboada & Emily Jing Wang - 665-700 Real effects of tax audits
by Andrew Belnap & Jeffrey L. Hoopes & Edward L. Maydew & Alex Turk - 701-735 Bridging the gap between stock price and bottom-line accounting numbers
by Zihang Peng & Pengguo Wang & Demetris Christodoulou - 736-769 How pervasive is corporate fraud?
by Alexander Dyck & Adair Morse & Luigi Zingales - 770-808 The disclosure quality consequences of copying standard-setter guidance
by Rachel Scott & A. Nicole Skinner & Kristen Valentine - 809-851 Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas
by Ke Na & Ivy Xiying Zhang & Yong Zhang - 852-888 On the dynamics between local and international tax planning in multinational corporations
by Christof Beuselinck & Jochen Pierk - 889-915 The asymmetric mispricing information in analysts’ target prices
by Jeremiah Green & John R. M. Hand & Anywhere Sikochi - 916-958 When attention is away, analysts misplay: distraction and analyst forecast performance
by Thomas Bourveau & Alexandre Garel & Peter Joos & Arthur Petit-Romec
December 2023, Volume 28, Issue 4
- 1887-1928 On the tax efficiency of startup firms
by Eric J. Allen & Jeffrey C. Allen & Sharat Raghavan & David H. Solomon - 1929-1970 Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
by Jeong-Bon Kim & Edward Lee & Xiaojian Tang & Junsheng Zhang - 1971-1971 Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
by Jeong-Bon Kim & Edward Lee & Xiaojian Tang & Junsheng Zhang - 1972-2001 Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions
by Gil Aharoni & Bryan Lim & Lubomir P. Litov & Jordan B. Neyland - 2002-2038 Double trouble? IRS’s attention to financial accounting restatements
by Zackery D. Fox & Ryan Wilson - 2039-2074 The economic consequences of ceasing option backdating
by Szu-fan Chen - 2075-2103 Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting
by Braiden Coleman & Michael Drake & Joseph Pacelli & Brady Twedt - 2104-2149 The association between current earnings surprises and the ex post bias of concurrently issued management forecasts
by Stephen P. Baginski & John L. Campbell & Patrick W. Ryu & James D. Warren - 2150-2195 On the validity of asymmetric timeliness measures of accounting conservatism
by J. Richard Dietrich & Karl A. Muller & Edward J. Riedl - 2196-2232 Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules
by Nilabhra Bhattacharya & Hye Sun Chang & Raluca Chiorean - 2233-2270 Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program
by Ole-Kristian Hope & Junhao Liu - 2271-2318 The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
by Jeong-Bon Kim & Chong Wang & Feng Wu - 2319-2360 Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic
by Ole-Kristian Hope & Congcong Li & Mark Shuai Ma & Xijiang Su - 2361-2400 Credit risk assessment and executives’ legal expertise
by Mia Hang Pham & Yulia Merkoulova & Chris Veld - 2401-2447 CEO compensation and real estate prices: pay for luck or pay for action?
by Ana Albuquerque & Benjamin Bennett & Cláudia Custódio & Dragana Cvijanović - 2448-2475 Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions
by Kyle Welch & Aaron Yoon - 2476-2515 The persistence and pricing of changes in multinational firms’ foreign cash holdings
by Novia X. Chen & Peng-Chia Chiu & Terry Shevlin - 2516-2555 Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
by Stephen Ryan & Barbara Seitz - 2556-2588 What can we learn about credit risk from debt valuation adjustments?
by Wen Lin & Argyro Panaretou & Grzegorz Pawlina & Catherine Shakespeare - 2589-2641 The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
by Bright Asante-Appiah & Tamara A. Lambert - 2642-2676 Public peers, accounting comparability, and value relevance of private firms’ financial reporting
by Thomas Bourveau & Jason V. Chen & Ferdinand Elfers & Jochen Pierk
September 2023, Volume 28, Issue 3
- 1141-1189 All losses are not alike: Real versus accounting-driven reported losses
by Feng Gu & Baruch Lev & Chenqi Zhu - 1190-1208 Trivialization of the bottom line and losing relevance of losses
by Anup Srivastava - 1209-1249 Real earnings management and the strategic release of new products: evidence from the motion picture industry
by James Jianxin Gong & S. Mark Young & Aner Zhou - 1250-1262 Real earnings management in the motion picture industry: strengthening the inferences from academic research
by George Foster - 1263-1315 Analyst ability and research effort: non-EPS forecast provision as a research quality signal
by Peter F. Pope & Tong Wang