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Content
December 2014, Volume 19, Issue 4
- 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 - 389-419 Investor protection and price informativeness about future earnings: international evidence
by In-Mu Haw & Bingbing Hu & Jay Junghun Lee & Woody Wu - 420-442 Biased voluntary disclosure
by Eti Einhorn & Amir Ziv - 443-471 Leverage, excess leverage, and future returns
by Judson Caskey & John Hughes & Jing Liu
March 2012, Volume 17, Issue 1
- 1-21 Can the earnings fixation hypothesis explain the accrual anomaly?
by Linna Shi & Huai Zhang - 22-40 Do initial public offering firms manage accruals? Evidence from individual accounts
by Mark Cecchini & Scott B. Jackson & Xiaotao Liu - 41-71 The accounting and market consequences of accelerated share repurchases
by Victoria Dickinson & Paul Kimmel & Terry Warfield - 72-95 Accounting complexity, misreporting, and the consequences of misreporting
by Kyle Peterson - 96-133 The effect of stock price on discretionary disclosure
by Ewa Sletten - 134-165 Using residual income to refine the relationship between earnings growth and stock returns
by Sudhakar Balachandran & Partha Mohanram - 166-188 Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms
by Bin Ke & Oliver Rui & Wei Yu - 189-226 Information relevance, reliability and disclosure
by Xiao-Jun Zhang
December 2011, Volume 16, Issue 4
- 679-718 Why are recommendations optimistic? Evidence from analysts’ coverage initiations
by Yonca Ertimur & Volkan Muslu & Frank Zhang - 719-744 Non-GAAP earnings and board independence
by Richard Frankel & Sarah McVay & Mark Soliman - 745-778 Causes and consequences of goodwill impairment losses
by Zining Li & Pervin K. Shroff & Ramgopal Venkataraman & Ivy Xiying Zhang - 779-811 The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
by Jeong-Bon Kim & Judy S. L. Tsui & Cheong H. Yi - 812-842 Does earnings acceleration convey information?
by Ying Cao & Linda A. Myers & Theodore Sougiannis - 843-865 The impact of audit penalty distributions on the detection and frequency of fraudulent reporting
by F. Greg Burton & T. Jeffrey Wilks & Mark F. Zimbelman - 866-889 The effects of firm size, corporate governance quality, and bad news on disclosure compliance
by Mike Ettredge & Karla Johnstone & Mary Stone & Qian Wang
September 2011, Volume 16, Issue 3
- 413-413 Editorial
by Richard Sloan - 414-457 Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth
by Alexander Nekrasov & Maria Ogneva - 458-463 Discussion of “Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth”
by Steven J. Monahan - 464-486 The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis
by Lakshmanan Shivakumar & Oktay Urcan & Florin P. Vasvari & Li Zhang - 487-500 Credit markets and financial information
by Stephen Lok & Scott Richardson - 501-527 Do managers use earnings guidance to influence street earnings exclusions?
by Theodore E. Christensen & Kenneth J. Merkley & Jennifer Wu Tucker & Shankar Venkataraman - 528-538 A discussion of “Do managers use earnings guidance to influence street earnings exclusions?”
by Mark T. Bradshaw - 539-573 Intangible investment and the importance of firm-specific factors in the determination of earnings
by Nerissa C. Brown & Michael D. Kimbrough - 574-586 Discussion of “intangible investment and the importance of firm-specific factors in the determination of earnings”
by Darren T. Roulstone - 587-619 The option market’s anticipation of information content in earnings announcements
by Mary Brooke Billings & Robert Jennings - 620-629 Discussion of: The option market’s anticipation of information content in earnings announcements
by Jeffrey J. Burks - 630-667 How well do investors understand loss persistence?
by Kevin Ke Li - 668-678 Discussion of “How well do investors understand loss persistence?”
by Robert J. Resutek
June 2011, Volume 16, Issue 2
- 219-246 Cost-based transfer pricing
by Thomas Pfeiffer & Ulf Schiller & Joachim Wagner - 247-271 Conditional conservatism and cost of capital
by Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva - 272-301 Is the decline in the value relevance of accounting driven by increased conservatism?
by Sudhakar Balachandran & Partha Mohanram - 302-327 Conditional versus unconditional persistence of RNOA components: implications for valuation
by Eli Amir & Itay Kama & Joshua Livnat - 328-354 On the optimal use of loose monitoring in agencies
by Qi Chen & Thomas Hemmer & Yun Zhang - 355-376 Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock
by William Moser & Kaye Newberry & Andy Puckett - 377-411 Legal systems and auditor independence
by Hung-Chao Yu
March 2011, Volume 16, Issue 1
- 1-28 What do dividends tell us about earnings quality?
by Douglas J. Skinner & Eugene Soltes - 29-58 Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S
by Yonca Ertimur & William J. Mayew & Stephen R. Stubben - 59-88 Analysts’ accrual-related over-optimism: do analyst characteristics play a role?
by Michael S. Drake & Linda A. Myers - 89-115 Can financial statement analysis beat consensus analysts’ recommendations?
by James M. Wahlen & Matthew M. Wieland - 116-142 Analyst forecast characteristics and the cost of debt
by Sattar A. Mansi & William F. Maxwell & Darius P. Miller - 143-182 Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance
by Jong-Hag Choi & Linda A. Myers & Yoonseok Zang & David A. Ziebart - 183-217 Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?
by Rui Ge & Clive Lennox
December 2010, Volume 15, Issue 4
- 725-751 Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK
by Joanne Horton & George Serafeim - 752-778 The new Form 8-K disclosures
by Alina Lerman & Joshua Livnat - 779-807 The usefulness of accounting estimates for predicting cash flows and earnings
by Baruch Lev & Siyi Li & Theodore Sougiannis - 808-832 The use of advertising activities to meet earnings benchmarks: evidence from monthly data
by Daniel Cohen & Raj Mashruwala & Tzachi Zach - 833-878 Asymmetric valuation of sustained growth by bond- and equity-holders
by John A. Elliott & Aloke Ghosh & Doocheol Moon - 879-914 Within-industry timing of earnings warnings: do managers herd?
by Senyo Tse & Jennifer Wu Tucker - 915-953 Management’s tone change, post earnings announcement drift and accruals
by Ronen Feldman & Suresh Govindaraj & Joshua Livnat & Benjamin Segal
September 2010, Volume 15, Issue 3
- 441-441 Editorial
by Stanley Baiman - 442-478 Decentralized capacity management and internal pricing
by Sunil Dutta & Stefan Reichelstein - 479-502 Discussion of “decentralized capacity management and internal pricing”
by Robert F. Göx - 503-536 Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness
by R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry - 537-544 Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness”
by Richard A. Young - 545-577 Are CEOs compensated for value destroying growth in earnings?
by Sudhakar Balachandran & Partha Mohanram - 578-583 Discussion of “Are CEOs compensated for value destroying growth in earnings?”
by Ingolf Dittmann - 584-619 Signaling firm value to active investors
by Tim Baldenius & Xiaojing Meng - 620-628 Discussion of “Signaling firm value to active investors”
by Alfred Wagenhofer - 629-657 Contagion of accounting methods: evidence from stock option expensing
by David A. Reppenhagen - 658-662 Discussion of “Contagion of accounting methods: evidence from stock option expensing”
by Per Olsson - 663-711 The impacts of product market competition on the quantity and quality of voluntary disclosures
by Xi Li - 712-723 Discussion of “The impact of product market competition on the quantity and quality of voluntary disclosures”
by Christo Karuna
June 2010, Volume 15, Issue 2
- 243-263 The role of audit thresholds in the misreporting of private information
by Brian Mittendorf - 264-294 Accounting restatements and information risk
by Todd Kravet & Terry Shevlin - 295-316 Confidence and trading aggressiveness of naïve investors: effects of information quantity and consistency
by Steven D. Smith - 317-344 Limited attention and the earnings announcement returns of past stock market winners
by David Aboody & Reuven Lehavy & Brett Trueman - 345-366 The effect of pension accounting on corporate pension asset allocation
by Eli Amir & Yanling Guan & Dennis Oswald - 367-402 Return predictability and shareholders’ real options
by Lee-Seok Hwang & Byungcherl Charlie Sohn - 403-440 Inflation, earnings forecasts, and post-earnings announcement drift
by Sudipta Basu & Stanimir Markov & Lakshmanan Shivakumar
March 2010, Volume 15, Issue 1
- 1-31 The stock price effects of changes in dispersion of investor beliefs during earnings announcements
by Lynn Rees & Wayne Thomas - 32-69 Do analysts and investors fully understand the persistence of the items excluded from Street earnings?
by Chih-Ying Chen - 70-105 Propping through related party transactions
by Ming Jian & T. J. Wong - 106-144 Regulation fair disclosure and the cost of equity capital
by Zhihong Chen & Dan S. Dhaliwal & Hong Xie - 145-178 The pricing of conservative accounting and the measurement of conservatism at the firm-year level
by Jeffrey L. Callen & Dan Segal & Ole-Kristian Hope - 179-219 Disclosure of GAAP line items in earnings announcements
by Julia D’Souza & K. Ramesh & Min Shen - 220-242 Do pennies matter? Investor relations consequences of small negative earnings surprises
by Richard Frankel & William J. Mayew & Yan Sun
December 2009, Volume 14, Issue 4
- 453-479 The pricing of earnings and cash flows and an affirmation of accrual accounting
by Stephen H. Penman & Nir Yehuda - 480-506 Changes in bonus contracts in the post-Sarbanes–Oxley era
by Mary Ellen Carter & Luann J. Lynch & Sarah L. C. Zechman - 507-533 Managerial incentives for discretionary disclosure: evidence from management leveraged buyouts
by Nader M. Hafzalla - 534-558 Bankruptcy prediction: the case of Japanese listed companies
by Ming Xu & Chu Zhang - 559-586 Financial reporting complexity and investor underreaction to 10-K information
by Haifeng You & Xiao-jun Zhang - 587-607 Team earnings forecasting
by Lawrence D. Brown & Artur Hugon
September 2009, Volume 14, Issue 2
- 203-203 Editorial
by Stanley Baiman