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Content
June 2026, Volume 31, Issue 2
- 649-703 Corporate responses to generative AI: early evidence from conference calls
by Ning Jia & Ningzhong Li & Guang Ma & Da Xu - 704-744 The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies
by Trent J. Krupa & Michele S. Mullaney - 745-785 Algorithmic trading and intra-industry information transfer
by Xiaori Zhang & Christine Jiang & Danqing Young - 786-817 Improving the production and reviewing of design science research in accounting
by Noah Myers & Mason C. Snow & Nathan Waddoups & David A. Wood - 818-863 Beyond disclosure: Can firms be forced to spend their way to social responsibility?
by Divya Anantharaman & Hariom Manchiraju & Shekhar Misra - 864-905 Green patenting and voluntary innovation disclosure
by A. Nicole Skinner & Kristen Valentine - 906-943 Horizon problems in the implementation of bank reporting regulation: evidence from China
by Mingyi Hung & Yi Ru & Guoman She & Lynn Linghuan Wang - 944-980 CEO tax effects on corporate misconduct: evidence from CEOs’ capital gains taxes
by Rui Ge & Junqiang Ke & Zhiming Ma & Lufei Ruan - 981-1018 Earnings management around the Tax Cuts and Jobs Act of 2017
by Daniel P. Lynch & Max Pflitsch & Michael Stich - 1019-1050 ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences
by Kyungran Lee & ShinWoo Lee & Gil Sadka - 1051-1087 User anonymity and the informativeness of social media: evidence from a natural experiment
by Kanyuan Huang & Yakun Wang & T. J. Wong & Tianyu Zhang - 1088-1130 Social media discussion of sell-side analyst research: evidence from Twitter
by Andrew C. Call & Mehmet C. Kara & Matt Peterson & Eric Weisbrod - 1131-1164 Conference calls and information spillover: the role of analyst participation
by Amanda Awyong & Young Jun Cho & Holly Yang - 1165-1206 Controlling the narrative: managers’ topic-shifting behavior in conference calls
by Lili Dai & Ping Gong & Andrew B. Jackson & Zihang Peng - 1207-1244 Labor unionization and non-GAAP reporting
by Riddha Basu & Gary Chen & Spencer Pierce - 1245-1300 Corporate response to the Black Lives Matter movement: determinants of speaking out in support of social causes
by AJ Yuan Chen & Patricia M. Dechow & Samuel T. Tan - 1301-1341 Do managers learn about their firm’s ownership changes before public disclosure?
by Jean Jieyin Zeng - 1342-1370 Why are reported fair values sticky?
by Paul Fischer & David Haushalter & Brian Miller & Kevin Pisciotta - 1371-1402 The effect of auditors’ informal communication on manager behavior
by Emily Kathryn Deng - 1403-1438 What do public company audit clients want from their auditor?
by Brant Christensen & Matthew Ege & Nathan Sharp & T. Jeffrey Wilks - 1439-1480 The impact of auditor reputation impairments on private-client market share
by Andrew A. Acito & Jeffrey A. Pittman & J. Mike Truelson - 1481-1520 Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences
by Emily E. Griffith & Linette M. Rousseau & Karla M. Zehms - 1521-1565 The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research
by Eldar Maksymov & Kimberly D. Westermann
March 2026, Volume 31, Issue 1
- 1-36 Do sustainability reports contain financially material information?
by Suzanne Haley & Matthew Shaffer & Richard Sloan - 37-73 Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices
by Xiao Zhang - 74-117 Climate-related disclosure commitment of the lenders, credit rationing, and borrower environmental performance
by Iftekhar Hasan & Haekwon Lee & Buhui Qiu & Anthony Saunders - 118-166 When do corporate penalties for financial misreporting enhance long-term firm value?
by Stefan F. Schantl & Alfred Wagenhofer - 167-209 Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements
by Hyun Jung Rim & Jenny Zha Giedt - 210-251 Litigation risk and IPO underpricing: evidence from federal judge ideology
by Yangyang Chen & Abhinav Goyal & Madhu Veeraraghavan & Leon Zolotoy - 252-300 The regulatory observer effect: evidence from SEC investigations
by Terrence Blackburne & Zahn Bozanic & Bret Johnson & Darren Roulstone - 301-333 Post-litigation reporting conservatism
by Frank Heflin & Mark P. Kim & James R. Moon Jr. & Spencer R. Pierce - 334-373 Investor distraction and multi-dimensional financial narrative
by Miles Gietzmann & Francesco Grossetti & Craig M. Lewis - 374-412 Using narrative disclosures to predict tax outcomes
by Olga Bogachek & Antonio De Vito & Paul Demeré & Francesco Grossetti - 413-452 How do multinational companies respond to destination-based consumption taxes?
by Lisa De Simone & Marcel Olbert - 453-488 Who reports cryptocurrency to the IRS?
by Jeffrey L. Hoopes & Tyler S. Menzer & Jaron H. Wilde - 489-525 Auditor-provided nonpublic signals of misreporting and CFO dismissal
by Phillip T. Lamoreaux & Summer Zhujun Liu & Nathan J. Newton & Min Zhang - 526-563 Does gender composition of audit teams matter? An examination of audit quality and audit cost
by Joshua A. Khavis & Amy G. Sheneman & Brandon Szerwo - 564-612 The role of identity in corporate governance: evidence from gender differences in the audit committee chair-chief financial officer dyad
by Musaib Ashraf & Aishwarrya Deore & Ranjani Krishnan - 613-648 Are disasters extraordinary? Reporting nonrecurring items in the government setting
by Xiangpei Chen & Angela K. Gore & James Potepa
December 2025, Volume 30, Issue 4
- 3111-3176 The first half-century of empirical capital markets research in accounting in pictures
by S. P. Kothari & Bryce Schonberger & Charles Wasley & Jason J. Xiao - 3177-3217 Accounting regulation in the European Union
by Eva Labro & Jochen Pierk - 3218-3253 The economics of ESG disclosure regulation
by Richard Frankel & S. P. Kothari & Aneesh Raghunandan - 3254-3294 Descriptive evidence on small business managers’ information choices
by Darren Bernard & Nicole L. Cade & Elizabeth H. Connors & Ties Kok - 3295-3343 Industry classification misfits: identification, consequences and guidance
by Baptiste Colas & Carl Brousseau - 3344-3386 Can generative AI help identify peer firms?
by Yi Cao & Long Chen & Jennifer Wu Tucker & Chi Wan - 3387-3420 The changing macroeconomic information content of aggregate earnings
by Badrinath Kottimukkalur & Suresh Nallareddy & Mohan Venkatachalam - 3421-3463 Distribution channels of analyst research: new evidence
by Dan Amiram & Zahn Bozanic & Mark Bradshaw & Oded Rozenbaum - 3464-3513 Air pollution and managers’ forecasting ability
by Ashiq Ali & Zhongwen Fan & Siman Li - 3514-3557 EPA scrutiny and voluntary environmental disclosures
by Mark Zakota - 3558-3595 Misinformation regulations: early evidence on corporate social media strategy
by Richard M. Crowley & Yun Lou & Samuel T. Tan & Liandong Zhang - 3596-3639 A double-edged sword: materiality classifications of sustainability topics
by Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel - 3640-3640 Publisher Correction: A double-edged sword: materiality classifications of sustainability topics
by Max Göttsche & Paul A. Griffin & Florian Habermann & Frank Schiemann & Theresa Spandel - 3641-3676 Regulatory leniency and the cost of deposits
by Michael Iselin & Allison Nicoletti & Jacob Ott & Haiwen Helen Zhang - 3677-3718 Manager characteristics and the informativeness of banks’ loan loss provisioning
by Jannis Bischof & Nicolas Rudolf - 3719-3764 Regulatory consulting and banks’ financial reporting quality: evidence from the Dodd-Frank Act
by Hailey B. Ballew & Amy G. Sheneman - 3765-3814 U.S. multinationals’ foreign cash holdings: an empirical estimate and the impact of the tax cuts and jobs act of 2017 on the value of foreign cash
by John L. Campbell & Dan S. Dhaliwal & Linda K. Krull & Casey M. Schwab - 3815-3856 Legislators’ demand for firms’ financial statements: evidence from U.S. congressional redistricting events
by Matthew Ma & Jing Pan & Ethan Rouen & Laura Wellman - 3857-3893 Moving toward consensus: an examination of trends in investment fair values
by Chris E. Hogan & Sarah E. Stein & Sarah B. Stuber - 3894-3953 The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services
by Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau - 3954-3995 The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry
by Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber - 3996-3998 Correction to: how pervasive is corporate fraud?
by Alexander Dyck & Adair Morse & Luigi Zingales
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