Printed from https://ideas.repec.org/s/bla/jbfnac2.html
Content
March 2021, Volume 48, Issue 3-4
- 637-665 Financial constraints and future tax outcome volatility
by Herita T. Akamah & Thomas C. Omer & Sydney Qing Shu - 666-691 Minimum tick size and analyst coverage: Evidence from the Tick Size Pilot Program
by Zhenhua Chen & Adrienna Huffman & Gans Narayanamoorthy & Ruizhong Zhang - 692-717 The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals
by Lingwei Li & Huai Zhang - 718-741 Do firms hedge in order to avoid financial distress costs? New empirical evidence using bank data
by Lutz Hahnenstein & Gerrit Köchling & Peter N. Posch - 742-782 Strategic deviance and cash holdings
by Xueyan Dong & Kam C. Chan & Yujia Cui & Jenny Xinjiao Guan
January 2021, Volume 48, Issue 1-2
- 3-35 Accounting information, disclosure, and expected utility: Do investors really abhor uncertainty?
by D. J. Johnstone - 36-69 Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
by Andrei Filip & Gerald J. Lobo & Luc Paugam - 70-101 Cross‐firm return predictability and accounting quality
by Wen Chen & Mozaffar Khan & Leonid Kogan & George Serafeim - 102-147 Disclosure tone management and labor unions
by Özgür Arslan‐Ayaydin & James Thewissen & Wouter Torsin - 148-184 Compliance with pension‐related mandatory disclosures and debt financing
by Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas - 185-229 Audit committee quality indices, reporting quality and firm value
by Wael Almaqoushi & Ronan Powell - 230-268 Asymmetric information consolidation and price discovery: Inferring bad news from insider sales
by Irene Karamanou & Grace Pownall & Rachna Prakash - 269-307 Earning investor trust: The role of past earnings management
by Florian Eugster & Alexander F. Wagner - 308-337 Mind the gap: CEO–employee pay ratios and shareholder say‐on‐pay votes
by Steven S. Crawford & Karen K. Nelson & Brian R. Rountree - 338-373 Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China
by Zhe Li & Ping Wang & Tianlong Wu - 374-404 Top management incentives and financial flexibility: The case of make‐whole call provisions
by Melvin Jameson & Tao‐Hsien Dolly King & Andrew Prevost - 405-430 The determinants of high‐interest entrusted loans in China
by Yan Yu & Yi‐Tsung Lee & Robert C.W. Fok
October 2020, Volume 47, Issue 9-10
- 1089-1112 CEOs’ experience of the Great Chinese Famine and accounting conservatism
by Jun Hu & Wenbin Long & Gary Gang Tian & Daifei (Troy) Yao - 1113-1150 Does reporting position affect the pricing of the volatility of comprehensive income?
by Yiting Cao & Qi (Flora) Dong - 1151-1181 Analyst underreaction and the post‐forecast revision drift
by Po‐Chang Chen & Ganapathi S. Narayanamoorthy & Theodore Sougiannis & Hui Zhou - 1182-1214 Good for managers, bad for society? Causal evidence on the association between risk‐taking incentives and corporate social responsibility
by Michael Mayberry - 1215-1237 Specific investment, supplier vulnerability and profit risks
by Zhiqi Chen & Xiaoqiao Wang - 1238-1267 CEO turnover and bankrupt firms’ emergence
by Beiqi Lin & Chelsea Liu & Kelvin Jui Keng Tan & Qing Zhou - 1268-1289 Does tunneling explain the sensitivity of executive compensation to other member firms’ performance?
by Hyungseok Kim & Woochan Kim - 1290-1315 Is an M&A self‐dealing? Evidence on international and domestic acquisitions and CEO compensation
by Jongmoo Jay Choi & Omer F. Genc & Ming Ju - 1316-1364 Inside debt and firm risk‐taking: Evidence from the UK pension reform
by Hao Li & Jinsha Zhao - 1365-1399 Target price forecasts: The roles of the 52‐week high price and recent investor sentiment
by Peter Clarkson & Alexander Nekrasov & Andreas Simon & Irene Tutticci
July 2020, Volume 47, Issue 7-8
- 821-857 Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?
by Minkwan Ahn & Samuel B. Bonsall & Zahn Bozanic & Yiwei Dou & Gordon Richardson & Dushyantkumar Vyas - 858-881 Taxable income, future profitability, and stock returns
by Bradley Blaylock & Bradley P. Lawson & Michael A. Mayberry - 882-909 A re‐examination of accruals quality following restatements
by Marie Herly & Jan Bartholdy & Frank Thinggaard - 910-948 Does religiosity enhance the quality of management earnings forecasts?
by Lamia Chourou & Luo He & Ligang Zhong - 949-981 Underlying risk preferences and analyst risk‐taking behavior
by Sean Cleary & Jonathan Jona & Gladys Lee & Joshua Shemesh - 982-1011 Independent director reputation incentives, accruals quality and audit fees
by David B. Bryan & Terry W. Mason - 1012-1033 Does executive compensation reflect corporate productivity?
by Yoon K. Choi - 1034-1058 Security regulations, access to capital markets, and firm performance: Evidence from China
by Kun Wang & Zhe Wei & Xing Xiao & Kunpeng Sun - 1059-1085 Government contracts and US bond yield spreads: A study on costs and benefits of materialized political connections
by Thanh Ngo & Jurica Susnjara
May 2020, Volume 47, Issue 5-6
- 547-586 It's OK to pay well, if you write well: The effects of remuneration disclosure readability
by Danial Hemmings & Lynn Hodgkinson & Gwion Williams - 587-614 Determinants of initial goodwill overstatement in affiliated and non‐affiliated mergers
by Sunghee Ahn & Youngsoon S. Cheon & Moonchul Kim - 615-644 The effect of option transaction costs on informed trading in the options market around earnings announcements
by Suresh Govindaraj & Yubin Li & Chen Zhao - 645-676 Profit shifting and tax‐rate uncertainty
by Manthos D. Delis & Iftekhar Hasan & Panagiotis I. Karavitis - 677-707 How does the executive pay gap influence audit fees? The roles of R&D investment and institutional ownership
by Wenxia Ge & Jeong‐Bon Kim - 708-729 Do shareholder protection and creditor rights have distinct effects on the association between debt maturity and ownership structure?
by Henrique Castro Martins & Eduardo Schiehll & Paulo Renato Soares Terra - 730-759 Shareholder coordination and corporate innovation
by Ani Manakyan Mathers & Bin Wang & Xiaohong (Sara) Wang - 760-785 Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow
by Niclas Andrén & Håkan Jankensgård - 786-817 Foreign currency borrowing surrounding the global financial crisis: Evidence from Korea
by Sung C. Bae & Hyeon Sook Kim & Taek Ho Kwon
March 2020, Volume 47, Issue 3-4
- 303-332 Fair value accounting: Current practice and perspectives for future research
by Ryan McDonough & Argyro Panaretou & Catherine Shakespeare - 333-364 Accounting conservatism and the profitability of corporate insiders
by Akram Khalilov & Beatriz Garcia Osma - 365-396 Selective disclosure and the role of Form 8‐K in the post‐Reg FD era
by Cristi Gleason & Zhejia Ling & Rong Zhao - 397-437 The effect of trade secrets protection on disclosure of forward‐looking financial information
by Yan Li & Yutao Li - 438-455 Do anti‐bribery laws reduce the cost of equity? Evidence from the UK Bribery Act 2010
by Suhee Kim & William Rees & Vathunyoo Sila - 456-488 The effect of audit market structure on audit quality and audit pricing in the private‐client market
by Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman - 489-518 Internal information quality and patent‐related innovation
by Kelly Huang & Brent Lao & Gregory McPhee - 519-544 Measuring executive personality using machine‐learning algorithms: A new approach and audit fee‐based validation tests
by Karel Hrazdil & Jiri Novak & Rafael Rogo & Christine Wiedman & Ray Zhang
January 2020, Volume 47, Issue 1-2
- 3-26 Asymmetric impact of earnings news on investor uncertainty
by Zihang Peng & David Johnstone & Demetris Christodoulou - 27-51 Goodwill valuations certified by independent experts: Bigger and cleaner impairments?
by Miles Gietzmann & Ye Wang - 52-99 Gender‐diverse boards and audit fees: What difference does gender quota legislation make?
by Mehdi Nekhili & Ammar Ali Gull & Tawhid Chtioui & Ikram Radhouane - 100-131 Powerful CEOs, cash bonus contracts and firm performance
by Rebecca L. Bachmann & Anna Loyeung & Zoltan P. Matolcsy & Helen Spiropoulos - 132-162 Value creation around merger waves: The role of managerial compensation
by David Hillier & Patrick McColgan & Athanasios Tsekeris - 163-187 Cost of capital and valuation in the public and private sectors: Tax, risk and debt capacity
by Richard A. Brealey & Ian A. Cooper & Michel A. Habib - 188-217 The effects of stricter regulation on the going public decision of small and knowledge‐intensive firms
by Peter‐Jan Engelen & Michele Meoli & Andrea Signori & Silvio Vismara - 218-252 Payout policy, financial flexibility, and agency costs of free cash flow
by Jacob Oded - 253-292 Blockholder leverage and payout policy: Evidence from French holding companies
by Sereeparp Anantavrasilp & Abe de Jong & Douglas V. DeJong & Ulrich Hege
October 2019, Volume 46, Issue 9-10
- 1063-1096 Repetitive disclosures in the MD&A
by Heather Li - 1097-1122 Internal control quality and relationship‐specific investments by suppliers and customers
by Shu‐Miao Lai - 1123-1143 A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure
by Michael Clement & Joonho Lee & Kevin Ow Yong - 1144-1170 Board directors with foreign experience and stock price crash risk: Evidence from China
by Feng Cao & Jian Sun & Rongli Yuan - 1171-1200 Does stardom affect the informativeness of a CEO's insider trades?
by Sanjiv Sabherwal & Mohammad Riaz Uddin - 1201-1236 Rank and file equity compensation and earnings management: Evidence from stock options
by D. Kip Holderness & Adrienna Huffman & Melissa Lewis‐Western - 1237-1262 Paving the way for children: Family firm succession and corporate philanthropy in China
by Wen He & Xin Yu - 1263-1298 Can tail risk explain size, book‐to‐market, momentum, and idiosyncratic volatility anomalies?
by Sofiane Aboura & Y. Eser Arisoy - 1299-1318 Returns to scale and asset prices
by Hung‐Kun Chen & Konan Chan & Yanzhi Wang
July 2019, Volume 46, Issue 7-8
- 813-842 Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting
by Qiuhong Zhao - 843-878 Managerial academic experience, external monitoring and financial reporting quality
by Zhiming Ma & Kirill E. Novoselov & Kaitang Zhou & Yi Zhou - 879-912 Decomposing the accrual premium: The evidence from two markets
by Doina Chichernea & Anthony Holder & Alex Petkevich - 913-943 Tournament incentives and firm credit risk: Evidence from credit default swap referenced firms
by Lijing Du & Jian Huang & Bharat A. Jain - 944-976 CEO investment of deferred compensation plans and firm performance
by Domenico Rocco Cambrea & Stefano Colonnello & Giuliano Curatola & Giulia Fantini - 977-1002 Employee treatment and firm innovation
by Connie X. Mao & Jamie Weathers - 1003-1029 Does board gender diversity affect corporate cash holdings?
by Muhammad Atif & Benjamin Liu & Allen Huang - 1030-1059 What factors determine dividend smoothing by US and EU banks?
by Nicos Koussis & Michalis Makrominas
May 2019, Volume 46, Issue 5-6
- 541-568 Does location matter for disclosure? Evidence from geographic segments
by Edith Leung & Arnt Verriest - 569-607 Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management
by Santanu Mitra & Talal Al‐Hayale & Mahmud Hossain - 608-635 Tainted portfolios: How impairment accounting rules restrict security sales
by Brett W. Cantrell & Christopher G. Yust - 636-685 Development costs capitalization and debt financing
by Andreas Kreß & Brigitte Eierle & Ioannis Tsalavoutas - 686-711 Debt contract strictness and auditor specialization
by Carolyn M. Callahan & Gary F. Peters & Joseph H. Zhang - 712-738 Management earnings forecasts and bank loan contracting
by Tien‐Shih Hsieh & Byron Y. Song & Ray R. Wang & Xinlu Wang - 739-761 Equity‐based incentives and shareholder say‐on‐pay
by Denton Collins & Blair B. Marquardt & Xu Niu - 762-783 Determinants of individual investment decisions in investment‐based crowdfunding
by Fabrice Hervé & Elodie Manthé & Aurélie Sannajust & Armin Schwienbacher - 784-809 Agency cost of debt overhang with optimal investment timing and size
by Michi Nishihara & Sudipto Sarkar & Chuanqian Zhang
March 2019, Volume 46, Issue 3-4
- 265-306 In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse
by Mahmoud El‐Haj & Paul Rayson & Martin Walker & Steven Young & Vasiliki Simaki - 307-335 Voluntary disclosure, mandatory disclosure and the cost of capital
by Jing He & Marlene A. Plumlee & He Wen - 336-369 Aggregate insider trading and market returns: The role of transparency
by Francois Brochet - 370-399 Noncompliance with non‐accounting securities regulations and GAAP violations
by Sunhwa Choi & Steven Young & Xiu‐Ye Zhang - 400-419 Audit quality and properties of analysts’ information environment
by Wen He & Baljit Sidhu & Stephen Taylor - 420-456 CEO internal experience and voluntary disclosure quality: Evidence from management forecasts
by Paul Brockman & John L. Campbell & Hye Seung (Grace) Lee & Jesus M. Salas - 457-493 Directors skill and financial reporting quality
by Amir Rubin & Dan Segal - 494-537 The influence of corporate social responsibility on investment efficiency and innovation
by Kirsten A. Cook & Andrea M. Romi & Daniela Sánchez & Juan Manuel Sánchez
January 2019, Volume 46, Issue 1-2
- 3-31 Causal language intensity in performance commentary and financial analyst behaviour
by Shuyu Zhang & Walter Aerts & Huifeng Pan - 32-67 The impact of corporate fraud on director‐interlocked firms: Evidence from bank loans
by Tat‐kei Lai & Adrian C.H. Lei & Frank M. Song - 68-104 Material weakness disclosures and restatement announcements: The joint and order effects
by Li He & Bharat Sarath & Nader Wans - 105-135 Effects of winsorization: The cases of forecasting non‐GAAP and GAAP earnings
by Ruby Brownen‐Trinh - 136-158 Analyst revenue forecast reporting and the quality of revenues and expenses
by Pawel Bilinski & Michael Eames - 159-182 Recognition versus disclosure of finance leases: Evidence from Japan
by Masaki Kusano - 183-199 Does the choice in valuation method matter in the judicial appraisal of private firms?
by Jani Saastamoinen & Hanna Savolainen - 200-224 Employee‐friendly practices, product market competition and firm value
by Saeyoung Chang & Hoje Jo - 225-262 Investment and financing decisions of private and public firms
by Wolfgang Drobetz & Malte Janzen & Iwan Meier
October 2018, Volume 45, Issue 9-10
- 1031-1050 Deleveraging and decline in revenue‐expense matching over time
by Jeong‐Hoon Hyun & Hyungjin Cho - 1051-1081 The information environment of the firm and the market valuation of R&D
by Lu Y. Zhang & Melissa Toffanin - 1082-1099 Determinants of the relationship between investor sentiment and analysts’ private information production
by Walied Keshk & Jeff J. Wang - 1100-1138 Abnormal trading behavior of specific types of shareholders before US firm bankruptcy and its implications for firm bankruptcy prediction
by Christine Cheng & Stewart Jones & William J. Moser - 1139-1163 The role of accounting conservatism in executive compensation contracts
by Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto - 1164-1194 Does social performance influence breadth of ownership?
by Jeong‐Bon Kim & Bing Li & Zhenbin Liu - 1195-1223 The market response to implied debt covenant violations
by Derrald Stice - 1224-1259 Executive compensation and cash contributions to defined benefit pension plans
by Qiang Cheng & Laura Swenson - 1260-1292 Cross‐border acquisitions and host country competitiveness
by Isaac Otchere & Erin Oldford - 1293-1321 Tax avoidance, financial experts on the audit committee, and business strategy
by Pei‐Hui Hsu & Jared A. Moore & Donald O. Neubaum - 1322-1351 The hedging benefits of industrial and global diversification: Evidence from economic downturns
by Yixin Liu & David C. Mauer & Yilei Zhang - 1352-1375 Analyst expertise and the value of cash holdings
by Louise Yi Lu & Yi (Ava) Wu
July 2018, Volume 45, Issue 7-8
- 759-796 IFRS adoption, reporting incentives and financial reporting quality in private firms
by Moritz Bassemir & Zoltán Novotny‐Farkas - 797-817 The impact of mandatory IFRS reporting on institutional trading costs: Evidence from Australia
by Andrew Lepone & Jin Boon Wong - 818-838 Regulatory competition and rules/principles‐based regulation
by Pascal Frantz & Norvald Instefjord - 839-870 Asset specificity and conditional accounting conservatism
by Qingyuan Li & Li Xu - 871-894 Financial reporting quality and corporate innovation
by KoEun Park - 895-927 Pushing the future back: The impact of policy uncertainty on the market pricing of future earnings
by Michael S. Drake & Michael A. Mayberry & Jaron H. Wilde - 928-951 The recent financial crisis, start‐up financing and survival
by Marc Deloof & Tom Vanacker - 952-996 Litigation risk: Measurement and impact on M&A transaction terms
by Hubert de La Bruslerie & Julien Le Maux - 997-1027 The competitive effects of S&P 500 Index revisions
by Sheng‐Syan Chen & Yueh‐Hsiang Lin
May 2018, Volume 45, Issue 5-6
- 511-543 Economic consequences of implementing and communicating value based management systems
by Wolfgang Schultze & Thomas List & Bettina Schabert & Tami Dinh - 544-571 The pricing of firms with expected losses/profits: The role of January
by Peng†Chia Chiu & Alexander Nekrasov & Terry Shevlin - 572-603 Internal capital market efficiency and the diversification discount: The role of financial statement comparability
by Jia†Chi Cheng & Ruei†Shian Wu - 604-624 Product market competition and earnings management: A firm†level analysis
by Guifeng Shi & Jianfei Sun & Li Zhang - 625-650 Do banks care about analysts' forecasts when designing loan contracts?
by Joshua Coyne & Derrald Stice - 651-685 What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups
by Markus C. Arnold & Robert Grasser - 686-713 Shareholder coordination and stock price informativeness
by Incheol Kim & Christos Pantzalis & Bin Wang - 714-727 On the persistence and dynamics of Big 4 real audit fees: Evidence from the UK
by Marek Kacer & David A. Peel & Michael J. Peel & Nicholas Wilson - 728-756 International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non†big 4 auditors
by Min Zhang & Haoran Xu & Lijing Tong & Tingting Ye
March 2018, Volume 45, Issue 3-4
- 259-294 Non†GAAP reporting: Evidence from academia and current practice
by Dirk E. Black & Theodore E. Christensen & Jack T. Ciesielski & Benjamin C. Whipple - 295-318 How are analysts’ forecasts affected by high uncertainty?
by Dan Amiram & Wayne R. Landsman & Edward L. Owens & Stephen R. Stubben - 319-351 The effects of a mixed approach toward management earnings forecasts: Evidence from China
by Xiaobei Huang & Xi Li & Senyo Tse & Jennifer Wu Tucker - 352-394 Accounting conservatism and short selling: Evidence from China
by Zhi Jin & Bingxuan Lin & Xue Yang & Ting Zhang - 395-409 On the conditional conservatism measure: A robust estimation approach
by Seil Kim & James A. Ohlson - 410-436 Vulture funds and the fresh start accounting value of firms emerging from bankruptcy
by Miles Gietzmann & Helena Isidro & Ivana Raonic - 437-481 Enforcement quality and the use of earnouts in M&A transactions: International evidence
by Luca Viarengo & Stefano Gatti & Annalisa Prencipe - 482-508 Insider trading and the post†earnings announcement drift
by Christina Dargenidou & Ian Tonks & Fanis Tsoligkas
January 2018, Volume 45, Issue 1-2
- 3-39 Determinants and consequences of timely asset impairments during the financial crisis
by Joshua L. Gunn & Inder K. Khurana & Sarah E. Stein - 40-71 Sign reversal in the relationship between income smoothing and cost of debt
by Dan Amiram & Edward Owens - 72-91 The influence of other comprehensive income on discretionary expenditures
by Roger C. Graham & K.C. Lin - 92-114 Demand for fair value accounting: The case of the asset revaluation boom in Korea during the global financial crisis
by Choong†Yuel Yoo & Tae Hee Choi & Jinhan Pae - 115-139 Are analyst stock recommendation revisions more informative in the post†IFRS period?
by Andreas Charitou & Irene Karamanou & Anastasia Kopita - 140-165 Finding diamonds in the rough: Analysts’ selective following of loss†reporting firms
by Donal Byard & Masako Darrough & Jangwon Suh & Yao Tian - 166-183 Investor sentiment and management earnings forecast bias
by Helen Hurwitz - 184-208 Board governance and corporate performance
by Amama Shaukat & Grzegorz Trojanowski - 209-231 The funding of subsidiaries equity, double leverage and the risk of bank holding companies
by Silvia Bressan - 232-249 CEO inside debt and convertible bonds
by Wei†Hsien Li & S. Ghon Rhee & Carl Hsin†han Shen
October 2017, Volume 44, Issue 9-10
- 1169-1193 Types of investor uncertainty and the cost of equity capital
by Chad R. Larson & Robert J. Resutek - 1194-1213 Myopic market pricing and managerial myopia
by Alexandre Garel - 1214-1240 Earnings quality and short selling: Evidence from real earnings management in the United States
by KoEun Park - 1241-1275 Auditor selection and corporate social responsibility
by Wen-Chi Sun & Hua-Wei Huang & Mai Dao & Chaur-Shiuh Young - 1276-1314 Corporate social responsibility and the assessment by auditors of the risk of material misstatement
by Mónica LópezPuertas-Lamy & Kurt Desender & Mircea Epure - 1315-1337 Managerial ability and bank-loan pricing
by Gus Franco & Ole-Kristian Hope & Haihao Lu - 1338-1369 CEO equity incentives and the remediation of material weaknesses in internal control
by Xuejiao Liu & Xiaohong Liu - 1370-1397 Clawback provision adoption, corporate governance, and investment decisions
by Yu Chen & Carol E. Vann - 1398-1442 The impact of bank merger growth on CEO compensation
by Zhian Chen & Wing-Yee Hung & Donghui Li & Lu Xing - 1443-1476 Reputation as a governance mechanism? Evidence from payout policy of insider-controlled firms in Taiwan
by Liang-wei Kuo
July 2017, Volume 44, Issue 7-8
- 897-924 Balance sheet conservatism and audit reporting conservatism
by Asad Kausar & Clive Lennox - 925-952 The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock
by Pietro Bonetti & Elisabetta Ipino & Antonio Parbonetti - 953-985 Do analysts who understand accounting conservatism exhibit better forecasting performance?
by Jay Heon Jung & Sonya S. Lim & Jinhan Pae & Choong-Yuel Yoo - 986-1014 The effect of restatements on analyst behavior
by Chunlai Ye & Lin-Hui Yu - 1015-1035 The CDS market reaction to restatement announcements
by Lijing Du - 1036-1072 Stock-bond return co-movement and accounting information
by Stefano Cascino - 1073-1108 Effect of international working experience of individual auditors on audit quality: Evidence from China
by Xiaolin Chen & Yunhao Dai & Dongmin Kong & Weiqiang Tan - 1109-1136 Tax avoidance and ex ante cost of capital
by Kirsten A. Cook & William J. Moser & Thomas C. Omer - 1137-1166 Corporate social responsibility and firm financial risk reduction: On the moderating role of the legal environment
by Mohammed Benlemlih & Isabelle Girerd-Potin
May 2017, Volume 44, Issue 5-6
- 527-557 Corporate Lobbying, Visibility and Accounting Conservatism
by Xiangting Kong & Suresh Radhakrishnan & Albert Tsang - 558-592 The Role of Foreign Shareholders in Disciplining Financial Reporting
by Christof Beuselinck & Belen Blanco & Juan Manuel García Lara - 593-610 Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows?
by Bradley E. Lail & Gregory W. Martin - 611-645 Does It Pay to Communicate with Firms? Evidence from Firm Site Visits of Mutual Funds
by Shasha Liu & Yunhao Dai & Dongmin Kong - 646-696 Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality
by Artem Durnev & Tiemei Li & Michel Magnan - 697-727 Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China
by Oliver Zhen Li & Hang Liu & Chenkai Ni - 728-754 Overconfidence, CEO Awards, and Corporate Tax Aggressiveness
by Thomas R. Kubick & G. Brandon Lockhart - 755-779 Option Implied Dividends Predict Dividend Cuts: Evidence from the Financial Crisis
by Andy Fodor & David L. Stowe & John D. Stowe - 780-811 The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy
by Sami Keskek & Linda A. Myers & Thomas C. Omer & Marjorie K. Shelley - 812-853 Corporate Innovation Strategy, Analyst Forecasting Activities and the Economic Consequences
by Ning Jia - 854-894 Related Party Transactions, Corporate Governance and CEO Compensation
by Steven Balsam & Richard H. Gifford & John Puthenpurackal
March 2017, Volume 44, Issue 3-4
- 337-374 The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
by Frank Heflin & Dana Wallace - 375-416 Managerial Discretion in Accruals and Informational Efficiency
by Pietro Perotti & David Windisch - 417-447 Does Stock Liquidity Affect Accrual-based Earnings Management?
by Kelly Huang & Brent Lao & Gregory McPhee - 448-479 Impression Management and Non-GAAP Disclosure in Earnings Announcements
by Encarna Guillamon-Saorin & Helena Isidro & Ana Marques - 480-523 Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies
by Kazuo Kato & Meng Li & Douglas J. Skinner - 524-524 Editorial Statement
by Thomas Gaston
January 2017, Volume 44, Issue 1-2
- 3-34 Predicting Corporate Bankruptcy: An Evaluation of Alternative Statistical Frameworks
by Stewart Jones & David Johnstone & Roy Wilson - 35-62 Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately?
by Andrea Liesen & Frank Figge & Andreas Hoepner & Dennis M. Patten - 63-93 Detecting Target-Driven Earnings Management Based on the Distribution of Digits
by Robert Ullmann & Christoph Watrin - 94-115 Analyst Tipping: Additional Evidence
by Stanimir Markov & Volkan Muslu & Musa Subasi - 116-153 The Unintended Consequences of the Frequency of PCAOB Inspection
by Paul Tanyi & Barri Litt - 154-195 Credit Ratings and Earnings Management around IPOs
by Dimitrios Gounopoulos & Hang Pham - 196-235 How does the Funding Status of Defined Benefit Pension Plans Affect Investment Decisions of Firms in the United States?
by Neeru Chaudhry & Hue Hwa Au Yong & Chris Veld - 236-270 National Culture and the Valuation of Cash Holdings
by Svetlana Orlova & Ramesh Rao & Tony Kang - 271-294 Does Branch Religiosity Influence Bank Risk-Taking?
by Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti