Content
December 2016, Volume 21, Issue 4
- 1361-1400 Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings
by Jae B. Kim
September 2016, Volume 21, Issue 3
- 711-739 The role of the media in disseminating insider-trading news
by Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman - 740-767 Taste, information, and asset prices: implications for the valuation of CSR
by Henry L. Friedman & Mirko S. Heinle - 768-807 What do accruals tell us about future cash flows?
by Mary E. Barth & Greg Clinch & Doron Israeli - 808-858 What are the consequences of board destaggering?
by Weili Ge & Lloyd Tanlu & Jenny Li Zhang - 859-897 Conditional conservatism and disaggregated bad news indicators in accrual models
by Dmitri Byzalov & Sudipta Basu - 898-1004 A review of the IFRS adoption literature
by Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar
June 2016, Volume 21, Issue 2
- 349-399 Accruals and price crashes
by Wei Zhu - 400-437 Tests of investor learning models using earnings innovations and implied volatilities
by Thaddeus Neururer & George Papadakis & Edward J. Riedl - 438-472 Structural properties of the price-to-earnings and price-to-book ratios
by Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein - 473-515 Limited attention, statement of cash flow disclosure, and the valuation of accruals
by Bin Miao & Siew Hong Teoh & Zinan Zhu - 516-558 The effects of anticipated future investments on firm value: evidence from mergers and acquisitions
by Ning Zhang - 559-595 Analysts’ pre-tax income forecasts and the tax expense anomaly
by Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh - 596-632 Errors and questionable judgments in analysts’ DCF models
by Jeremiah Green & John R. M. Hand & X. Frank Zhang - 633-671 Late for a very important date: financial reporting and audit implications of late 10-K filings
by Jian Cao & Feng Chen & Julia L. Higgs - 672-710 How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
by Kathleen Powers & John R. Robinson & Bridget Stomberg
March 2016, Volume 21, Issue 1
- 1-36 Accounting-based downside risk, cost of capital, and the macroeconomy
by Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu - 37-88 Political contributions and analyst behavior
by Danling Jiang & Alok Kumar & Kelvin K. F. Law - 89-139 Measuring income tax accrual quality
by Preeti Choudhary & Allison Koester & Terry Shevlin - 140-164 Dual transfer pricing with internal and external trade
by Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer - 165-197 Contemporaneous verification of language: evidence from management earnings forecasts
by Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu - 198-250 The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
by Qianyun Huang & Terrance R. Skantz - 251-279 Implications of biased reporting: conservative and liberal accounting policies in oligopolies
by Henry L. Friedman & John S. Hughes & Richard Saouma - 280-315 Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components
by Brian Bratten & Monika Causholli & Urooj Khan - 316-348 Earnings vs. stock-price based incentives in managerial compensation contracts
by Antonio E. Bernardo & Hongbin Cai & Jiang Luo