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Content
March 2017, Volume 22, Issue 1
- 469-501 The role of audit verification in debt contracting: evidence from covenant violations
by Liangliang Jiang & Hui Zhou
December 2016, Volume 21, Issue 4
- 1005-1045 The benefits of specific risk-factor disclosures
by Ole-Kristian Hope & Danqi Hu & Hai Lu - 1046-1080 The predictive power of investment and accruals
by Jonathan Lewellen & Robert J. Resutek - 1081-1115 Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions
by Shuping Chen & Jake Thomas & Frank Zhang - 1116-1148 Price discovery in the CDS market: the informational role of equity short interest
by Paul A. Griffin & Hyun A. Hong & Jeong-Bon Kim - 1149-1202 Consumption-based equity valuation
by Christian Bach & Peter O. Christensen - 1203-1244 Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling
by Benjamin Segal & Dan Segal - 1245-1286 Seeing is believing: analysts’ corporate site visits
by Qiang Cheng & Fei Du & Xin Wang & Yutao Wang - 1287-1326 A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees
by Nan-Ting Kuo & Cheng-Few Lee - 1327-1360 Analyst information precision and small earnings surprises
by Sanjay W. Bissessur & David Veenman - 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
December 2015, Volume 20, Issue 4
- 1247-1286 Audit fee residuals: Costs or rents?
by Rajib Doogar & Padmakumar Sivadasan & Ira Solomon - 1287-1296 Growth in residual income, short and long term, in the OJ model
by Cheng Lai - 1297-1333 Accruals and future performance: Can it be attributed to risk?
by Francesco Momente’ & Francesco Reggiani & Scott Richardson - 1334-1372 Dividend tax capitalization and liquidity
by Stephanie A. Sikes & Robert E. Verrecchia - 1373-1406 Understanding investor perceptions of financial statement fraud and their use of red flags: evidence from the field
by Joseph F. Brazel & Keith L. Jones & Jane Thayer & Rick C. Warne - 1407-1456 Does mandatory IFRS adoption facilitate debt financing?
by Annita Florou & Urska Kosi - 1457-1503 Recognition versus disclosure: evidence from fair value of investment property
by Doron Israeli - 1504-1539 Proprietary information spillovers and supplier choice: evidence from auditors
by Daniel Aobdia - 1540-1593 Financial statement errors: evidence from the distributional properties of financial statement numbers
by Dan Amiram & Zahn Bozanic & Ethan Rouen - 1594-1595 Erratum to: Financial statement errors: evidence from the distributional properties of financial statement numbers
by Dan Amiram & Zahn Bozanic & Ethan Rouen - 1596-1637 Default clauses in debt contracts
by Ningzhong Li & Yun Lou & Florin P. Vasvari - 1638-1638 Erratum to: Default clauses in debt contracts
by Ningzhong Li & Yun Lou & Florin P. Vasvari - 1639-1640 Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges?
by John L. Campbell & Jimmy F. Downes & William C. Schwartz
September 2015, Volume 20, Issue 3
- 1013-1058 CEO incentives and the health of defined benefit pension plans
by Joy Begley & Sandra Chamberlain & Shuo Yang & Jenny Li Zhang - 1059-1092 The role of diversification in the pricing of accruals quality
by Yu Hou - 1093-1121 Forward contracting and incentives for disclosure
by Anil Arya & Brian Mittendorf & Austin Sudbury - 1122-1163 Speaking of the short-term: disclosure horizon and managerial myopia
by Francois Brochet & Maria Loumioti & George Serafeim - 1164-1209 Quarter-end repo borrowing dynamics and bank risk opacity
by Edward L. Owens & Joanna Shuang Wu - 1210-1245 Historical cost measurement and the use of DuPont analysis by market participants
by Asher Curtis & Melissa F. Lewis-Western & Sara Toynbee
June 2015, Volume 20, Issue 2
- 593-638 Bank loan spread and private information: pending approval patents
by Marlene Plumlee & Yuan Xie & Meng Yan & Jeff Jiewei Yu - 639-673 The effect of manager-specific optimism on the tone of earnings conference calls
by Angela K. Davis & Weili Ge & Dawn Matsumoto & Jenny Li Zhang - 674-709 Accounting conservatism and Street earnings
by Frank Heflin & Charles Hsu & Qinglu Jin - 710-746 Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals
by Christof Beuselinck & Marc Deloof & Ann Vanstraelen - 747-774 Short sellers and the informativeness of stock prices with respect to future earnings
by Michael S. Drake & James N. Myers & Linda A. Myers & Michael D. Stuart - 775-802 Political pressures and the evolution of disclosure regulation
by Jeremy Bertomeu & Robert P. Magee - 803-838 Anticipation of management forecasts and analysts’ private information search
by Dora Altschuler & Gary Chen & Jie Zhou - 839-865 Does concrete language in disclosures increase willingness to invest?
by W. Brooke Elliott & Kristina M. Rennekamp & Brian J. White - 866-898 The optimal focus of transfer prices: pre-tax profitability versus tax minimization
by Jan Thomas Martini - 899-933 Does increased board independence reduce earnings management? Evidence from recent regulatory reforms
by Xia Chen & Qiang Cheng & Xin Wang - 934-975 Do sophisticated investors use the information provided by the fair value of cash flow hedges?
by John L. Campbell & Jimmy F. Downes & William C. Schwartz - 976-1011 Investor sophistication and disclosure clienteles
by Alon Kalay
March 2015, Volume 20, Issue 1
- 1-41 Does the director election system matter? Evidence from majority voting
by Yonca Ertimur & Fabrizio Ferri & David Oesch - 42-81 Company reputation and the cost of equity capital
by Ying Cao & James N. Myers & Linda A. Myers & Thomas C. Omer - 82-109 Analysts’ choice of peer companies
by Gus Franco & Ole-Kristian Hope & Stephannie Larocque - 110-140 The effect of target-firm accounting quality on valuation in acquisitions
by Maureen F. McNichols & Stephen R. Stubben - 141-172 The association between book-tax conformity and earnings management
by Bradley Blaylock & Fabio Gaertner & Terry Shevlin - 173-209 Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press
by Lynn Rees & Nathan Sharp & Brady Twedt - 210-241 Analyst following along the supply chain
by Yuyan Guan & M. H. Franco Wong & Yue Zhang - 242-282 What drives the comparability effect of mandatory IFRS adoption?
by Stefano Cascino & Joachim Gassen - 283-318 Managerial performance evaluation for capacity investments
by Alexander Nezlobin & Stefan Reichelstein & Yanruo Wang - 319-342 Discretionary disclosure, spillovers, and competition
by John S. Hughes & Suil Pae - 343-370 Welfare-enhancing fraudulent behavior
by Haijin Lin & David E. M. Sappington - 371-394 Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans
by John Jiang & Isabel Yanyan Wang & Yuan Xie - 395-435 Linear valuation without OLS: the Theil-Sen estimation approach
by James A. Ohlson & Seil Kim - 436-469 The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
by Richard Cazier & Sonja Rego & Xiaoli Tian & Ryan Wilson - 470-500 The predictive qualities of earnings volatility and earnings uncertainty
by Dain C. Donelson & Robert J. Resutek - 501-536 The effect of CEO inside debt holdings on financial reporting quality
by Guanming He - 537-558 Promoting informativeness via staggered information releases
by Ram N. V. Ramanan - 559-591 Fair value accounting: information or confusion for financial markets?
by Michel Magnan & Andrea Menini & Antonio Parbonetti
December 2014, Volume 19, Issue 4
- 1281-1308 Market competition, earnings management, and persistence in accounting profitability around the world
by Paul Healy & George Serafeim & Suraj Srinivasan & Gwen Yu - 1309-1345 Product market competition and conditional conservatism
by Dan Dhaliwal & Shawn Huang & Inder K. Khurana & Raynolde Pereira - 1346-1392 The role of “other information” in analysts’ forecasts in understanding stock return volatility
by Yaowen Shan & Stephen Taylor & Terry Walter - 1393-1435 Conservatism correction for the market-to-book ratio and Tobin’s q
by Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein - 1436-1467 Valuation of tax expense
by Jacob Thomas & Frank Zhang - 1468-1503 Initial evidence on the market impact of the XBRL mandate
by Elizabeth Blankespoor & Brian P. Miller & Hal D. White - 1504-1531 Analyst information production and the timing of annual earnings forecasts
by Sami Keskek & Senyo Tse & Jennifer Wu Tucker - 1532-1578 Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?
by John Goodwin & Donghui Wu
September 2014, Volume 19, Issue 3
- 1047-1077 Equilibrium earnings management and managerial compensation in a multiperiod agency setting
by Sunil Dutta & Qintao Fan - 1078-1085 Discussion of “equilibrium earnings management and managerial compensation in a multiperiod agency setting”
by Iván Marinovic - 1086-1119 Board interlocks and the diffusion of disclosure policy
by Ye Cai & Dan S. Dhaliwal & Yongtae Kim & Carrie Pan - 1120-1124 Discussion of “Board interlocks and the diffusion of disclosure policy”
by Weining Zhang - 1125-1151 Does the market overweight imprecise information? Evidence from customer earnings announcements
by C. S. Agnes Cheng & John Daniel Eshleman - 1152-1185 Evaluating cross-sectional forecasting models for implied cost of capital
by Kevin K. Li & Partha Mohanram - 1186-1190 Discussion of “Evaluating cross-sectional forecasting models for implied cost of capital”
by Mei Feng - 1191-1224 Inter-industry network structure and the cross-predictability of earnings and stock returns
by Daniel Aobdia & Judson Caskey & N. Bugra Ozel - 1225-1233 A discussion of “Inter-industry network structure and the cross-predictability of earnings and stock returns”
by Rebecca N. Hann - 1234-1279 Do loan loss reserves behave like capital? Evidence from recent bank failures
by Jeffrey Ng & Sugata Roychowdhury
June 2014, Volume 19, Issue 2
- 539-572 An examination of restructuring charges surrounding the implementation of SFAS 146
by Yong Gyu Lee - 573-605 Tournaments of financial analysts
by Huifang Yin & Huai Zhang - 606-627 How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts
by Abe Jong & Gerard Mertens & Marieke Poel & Ronald Dijk - 628-660 Does the midpoint of range earnings forecasts represent managers’ expectations?
by William Ciconte & Marcus Kirk & Jennifer Wu Tucker - 661-697 Selling-price estimates in revenue recognition and the usefulness of financial statements
by Anup Srivastava - 698-735 Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes
by Heng An & Yul W. Lee & Ting Zhang - 736-768 Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?
by Edmund Keung & Michael S. H. Shih - 769-804 Owner liability and financial reporting information as predictors of firm default in bank loans
by Alnoor Bhimani & Mohamed Azzim Gulamhussen & Samuel Rocha Lopes - 805-838 Valuation-driven profit transfer among corporate segments
by Haifeng You - 839-876 The risk-relevance of securitizations during the recent financial crisis
by Yiwei Dou & Yanju Liu & Gordon Richardson & Dushyantkumar Vyas - 877-912 Why do managers avoid EPS dilution? Evidence from debt–equity choice
by Rong Huang & Carol A. Marquardt & Bo Zhang - 913-954 The quality of street cash flow from operations
by Nerissa C. Brown & Theodore E. Christensen - 955-987 Short-term earnings guidance and accrual-based earnings management
by Andrew C. Call & Shuping Chen & Bin Miao & Yen H. Tong - 988-1008 Fishing for excuses and performance evaluation
by Francois Larmande & Jean Pierre Ponssard - 1009-1045 Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value
by Santhosh Ramalingegowda
March 2014, Volume 19, Issue 1
- 1-42 Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricing
by Zhiyan Cao & Ganapathi S. Narayanamoorthy - 43-68 The role of accounting disaggregation in detecting and mitigating earnings management
by Eli Amir & Eti Einhorn & Itay Kama - 69-102 Investor perceptions of the earnings quality consequences of hiring an affiliated auditor
by William R. Baber & Jagan Krishnan & Yinqi Zhang - 103-133 The association between individual audit partners’ risk preferences and the composition of their client portfolios
by Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson - 134-160 Detecting news in aggregate accounting earnings: implications for stock market valuation
by Panos N. Patatoukas - 161-209 Options trading volume and stock price response to earnings announcements
by Cameron Truong & Charles Corrado - 210-241 Fair value and audit fees
by Igor Goncharov & Edward J. Riedl & Thorsten Sellhorn - 242-280 Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization
by Minyue Dong & Stephen Ryan & Xiao-Jun Zhang - 281-327 CEO tenure and the performance-turnover relation
by Shane S. Dikolli & William J. Mayew & Dhananjay Nanda - 328-362 Disaggregating operating and financial activities: implications for forecasts of profitability
by Adam Esplin & Max Hewitt & Marlene Plumlee & Teri Lombardi Yohn - 363-395 Asset reliability and security prices: evidence from credit markets
by Navneet Arora & Scott Richardson & İrem Tuna - 396-455 The information content of mandatory risk factor disclosures in corporate filings
by John L. Campbell & Hsinchun Chen & Dan S. Dhaliwal & Hsin-min Lu & Logan B. Steele - 456-472 Distilling the reserve for uncertain tax positions: the revealing case of black liquor
by Lisa Simone & John R. Robinson & Bridget Stomberg - 473-505 Impact of proximity to debt covenant violation on earnings management
by Diana R. Franz & Hassan R. HassabElnaby & Gerald J. Lobo - 506-538 A new measure of accounting quality
by Paul Hribar & Todd Kravet & Ryan Wilson
December 2013, Volume 18, Issue 4
- 899-929 Dynamic risk, accounting-based valuation and firm fundamentals
by Matthew R. Lyle & Jeffrey L. Callen & Robert J. Elliott - 930-955 Do sell-side analysts exhibit differential target price forecasting ability?
by Mark T. Bradshaw & Lawrence D. Brown & Kelly Huang - 956-986 Management forecast credibility and underreaction to news
by Jeffrey Ng & İrem Tuna & Rodrigo Verdi - 987-1020 A theory of voluntary disclosure and cost of capital
by Edwige Cheynel - 1021-1049 Returns to buying earnings and book value: accounting for growth and risk
by Stephen Penman & Francesco Reggiani - 1050-1087 Target’s earnings quality and bidders’ takeover decisions
by Kartik Raman & Lakshmanan Shivakumar & Ane Tamayo - 1088-1122 Textual risk disclosures and investors’ risk perceptions
by Todd Kravet & Volkan Muslu - 1123-1158 Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality
by Daniel Bryan & M. H. Carol Liu & Samuel L. Tiras & Zili Zhuang - 1159-1190 Stock option grant vesting terms: economic and financial reporting determinants
by Brian D. Cadman & Tjomme O. Rusticus & Jayanthi Sunder
September 2013, Volume 18, Issue 3
- 641-641 Editorial
by Richard Sloan - 642-682 Financial reporting for employee stock options: liabilities or equity?
by Mary E. Barth & Leslie D. Hodder & Stephen R. Stubben - 683-691 Discussion of “Financial reporting for employee stock options: liabilities or equity”
by Ken Peasnell - 692-730 The supraview of return predictive signals
by Jeremiah Green & John R. M. Hand & X. Frank Zhang - 731-733 Discussion of “The supraview of return predictive signals”
by Peter Algert - 734-775 Does fair value accounting for non-financial assets pass the market test?
by Hans B. Christensen & Valeri V. Nikolaev - 776-782 A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”
by Thomas J. Linsmeier - 783-823 Financial statement comparability and credit risk
by Seil Kim & Pepa Kraft & Stephen G. Ryan - 824-832 Discussion of “Financial statement comparability and credit risk”
by Navneet Arora - 833-858 The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights
by Jennifer Altamuro & Haiwen Zhang - 859-867 Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights”
by Bradley E. Hendricks & Catherine Shakespeare - 868-891 Implications of the integral approach and earnings management for alternate annual reporting periods
by Katherine A. Gunny & John Jacob & Bjorn N. Jorgensen - 892-898 Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”
by Alastair Lawrence
June 2013, Volume 18, Issue 2
- 291-323 What is behind the magic of O-Score? An alternative interpretation of Dichev’s (1998) bankruptcy risk anomaly
by Sohyung Kim - 324-359 Relative valuation of U.S. insurance companies
by Doron Nissim - 360-385 Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework
by Colin D. B. Clubb - 386-413 Using earnings conference calls to identify analysts with superior private information
by William J. Mayew & Nathan Y. Sharp & Mohan Venkatachalam - 414-442 Qualitative audit materiality and earnings management
by Joseph Legoria & Kevin D. Melendrez & J. Kenneth Reynolds - 443-478 Removing predictable analyst forecast errors to improve implied cost of equity estimates
by Partha Mohanram & Dan Gode - 479-521 Detailed management earnings forecasts: do analysts listen?
by Kenneth J. Merkley & Linda S. Bamber & Theodore E. Christensen - 522-559 An examination of the impact of the Sarbanes–Oxley Act on the attractiveness of U.S. capital markets for foreign firms
by Peter Hostak & Thomas Lys & Yong George Yang & Emre Carr - 560-639 Unconstrained estimates of the equity risk premium
by Tristan Fitzgerald & Stephen Gray & Jason Hall & Ravi Jeyaraj
March 2013, Volume 18, Issue 1
- 1-33 Non-audit services and financial reporting quality: evidence from 1978 to 1980
by Kevin Koh & Shiva Rajgopal & Suraj Srinivasan - 34-65 Relative performance evaluation and peer-performance summarization errors
by Shane S. Dikolli & Christian Hofmann & Thomas Pfeiffer - 66-94 The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing
by Stephen Makar & Li Wang & Pervaiz Alam - 95-134 Agency-based demand for conservatism: evidence from state adoption of antitakeover laws
by Sudarshan Jayaraman & Lakshmanan Shivakumar - 135-166 Analysts’ earnings forecast errors and cost of equity capital estimates
by Stephannie Larocque - 167-206 Investor overlap and diffusion of disclosure practices
by Michael J. Jung - 207-227 Do investor expectations affect sell-side analysts’ forecast bias and forecast accuracy?
by Beverly R. Walther & Richard H. Willis - 228-260 Do defaulting CEOs and directors increase the likelihood of financial distress of the firm?
by Juha-Pekka Kallunki & Elina Pyykkö - 261-290 Terminal valuations, growth rates and the implied cost of capital
by David Ashton & Pengguo Wang
December 2012, Volume 17, Issue 4
- 749-780 Evidence on the use of unverifiable estimates in required goodwill impairment
by Karthik Ramanna & Ross L. Watts - 781-806 Asymmetry in earnings timeliness and persistence: a simultaneous equations approach
by William H. Beaver & Wayne R. Landsman & Edward L. Owens - 807-847 Are all management earnings forecasts created equal? Expectations management versus communication
by Yongtae Kim & Myung Seok Park - 848-876 The effect of R&D on future returns and earnings forecasts
by Dain C. Donelson & Robert J. Resutek - 877-912 Reputation management and the disclosure of earnings forecasts
by Anne Beyer & Ronald A. Dye - 913-943 The change in information uncertainty and acquirer wealth losses
by Merle Erickson & Shiing-Wu Wang & X. Frank Zhang - 944-968 A re-examination of analysts’ superiority over time-series forecasts of annual earnings
by Mark T. Bradshaw & Michael S. Drake & James N. Myers & Linda A. Myers - 969-1010 Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?
by William H. Beaver & Maria Correia & Maureen F. McNichols
September 2012, Volume 17, Issue 3
- 473-473 Editorial
by Richard Sloan - 474-517 IFRS reporting, firm-specific information flows, and institutional environments: international evidence
by Jeong-Bon Kim & Haina Shi - 518-525 Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low
by Hans B. Christensen - 526-562 Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R
by Mary E. Barth & Ian D. Gow & Daniel J. Taylor - 563-571 Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”
by Theodore E. Christensen - 572-609 Value investing in credit markets
by Maria Correia & Scott Richardson & İrem Tuna - 610-611 Discussion of “Value investing in credit markets”
by Itzhak Venezia - 612-641 Information interpretation or information discovery: which role of analysts do investors value more?
by Joshua Livnat & Yuan Zhang - 642-648 What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?”
by Kin Lo - 649-687 Where do firms manage earnings?
by Scott D. Dyreng & Michelle Hanlon & Edward L. Maydew - 688-699 Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”
by Annalisa Prencipe - 700-738 Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism
by Anne Beatty & Reining Petacchi & Haiwen Zhang - 739-748 Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”
by Florin P. Vasvari
June 2012, Volume 17, Issue 2
- 227-253 Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?
by Joost Impink & Martien Lubberink & Bart Praag & David Veenman - 254-278 Information suppression in multi-agent contracting
by Gerald A. Feltham & Christian Hofmann - 279-321 Management earnings forecast disclosure policy and the cost of equity capital
by Stephen P. Baginski & Kenneth C. Rakow - 322-351 Corporate governance, compensation consultants, and CEO pay levels
by Christopher S. Armstrong & Christopher D. Ittner & David F. Larcker - 352-388 Analysts’ sale and distribution of non fundamental information
by Edwige Cheynel & Carolyn B. Levine