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Editor: J. L. Zimmerman
Editor: J. L. Zimmerman
Editor: J. L. Zimmerman
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Ross Leslie Watts , Jerold Zimmerman .
Series handle: RePEc:eee:jaecon
ISSN: 0165-4101
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Content
2024, Volume 78, Issue 1
- S0165410124000016 Litigation risk and strategic M&A valuations
by Imperatore, Claudia & Pündrich, Gabriel & Verdi, Rodrigo S. & Yost, Benjamin P.
- S0165410124000028 Rank-and-file accounting employee compensation and financial reporting quality
by Armstrong, Christopher S. & Kepler, John D. & Larcker, David F. & Shi, Shawn X.
- S0165410124000065 Mandatory financial information disclosure and credit ratings
by Vanhaverbeke, Steven & Balsmeier, Benjamin & Doherr, Thorsten
- S0165410124000156 Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation
by Tseng, Kevin & Zhong, Rong (Irene)
- S0165410124000168 Institutional trading, news, and accounting anomalies
by Wang, Feifei & Yan, Xuemin Sterling & Zheng, Lingling
- S0165410124000181 Quants and market anomalies
by Birru, Justin & Gokkaya, Sinan & Liu, Xi & Markov, Stanimir
- S0165410124000272 Community membership and reciprocity in lending: Evidence from informal markets
by Tomy, Rimmy E. & Wittenberg-Moerman, Regina
- S0165410124000302 Labor supply and M&A in the audit market
by Abramova, Inna
- S0165410124000314 Employee responses to CEO activism
by Anahit Mkrtchyan, & Sandvik, Jason & Xu, Da
- S0165410124000326 Competence vs. Independence: Auditors' connections with members of their clients’ business community
by DeFond, Mark & Li, Zengquan & Wong, T.J. & Wu, Kaiwen
- S016541012400003X Fraudulent financial reporting and the consequences for employees
by Choi, Jung Ho & Gipper, Brandon
- S016541012400017X Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling
by Gardner, Jesse & Sloan, Richard G. & Yoon, Joon Sang
2024, Volume 77, Issue 2
- S0165410123000447 Learning from peers: Evidence from disclosure of consumer complaints
by Dou, Yiwei & Hung, Mingyi & She, Guoman & Wang, Lynn Linghuan
- S0165410123000459 Public environmental enforcement and private lender monitoring: Evidence from environmental covenants
by Choy, Stacey & Jiang, Shushu & Liao, Scott & Wang, Emma
- S0165410123000551 Data visualization in 10-K filings
by Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K.
- S0165410123000605 The SEC's September spike: Regulatory inconsistency within the fiscal year
by Donelson, Dain C. & Kubic, Matthew & Toynbee, Sara
- S0165410123000630 Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling
by Pierce, Andrew T.
- S0165410123000666 Firm-level political risk and credit markets
by Gad, Mahmoud & Nikolaev, Valeri & Tahoun, Ahmed & van Lent, Laurence
- S0165410123000678 The misuse of regression-based x-Scores as dependent variables
by Byzalov, Dmitri & Basu, Sudipta
- S0165410123000708 Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures
by Arya, Anil & Ramanan, Ram N.V.
- S0165410123000721 “Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?
by Kelley, Stacie O. & Lewellen, Christina M. & Lynch, Daniel P. & Samuel, David M.P.
- S0165410123000861 Disclosure paternalism
by Bertomeu, Jeremy
- S0165410123000873 Gone with the big data: Institutional lender demand for private information
by Kang, Jung Koo
- S0165410123000915 Accounting information and risk shifting with asymmetrically informed creditors
by Baldenius, Tim & Deng, Mingcherng & Li, Jing
- S0165410123000939 Auditor industry range and audit quality
by Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo
- S0165410123000940 Do industry-specific accounting standards matter for capital allocation decisions?
by Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies
- S016541012300054X Accounting conservatism and managerial information acquisition
by Laux, Christian & Laux, Volker
- S016541012300071X The effect of patent disclosure quality on innovation
by Dyer, Travis A. & Glaeser, Stephen & Lang, Mark H. & Sprecher, Caroline
2024, Volume 77, Issue 1
- S0165410123000289 Calling for transparency: Evidence from a field experiment
by Wong, T.J. & Yu, Gwen & Zhang, Shubo & Zhang, Tianyu
- S0165410123000290 Disclosure regulation, cost of capital, and firm values
by Hao, Jinji
- S0165410123000332 Who really matters in corporate tax?
by Belnap, Andrew & Hoopes, Jeffrey L. & Wilde, Jaron H.
- S0165410123000344 When are firms on the hot seat? An analysis of SEC investigation preferences
by Holzman, Eric R. & Marshall, Nathan T. & Schmidt, Brent A.
- S0165410123000356 Advertising rivalry and discretionary disclosure
by Liang, Chuchu
- S0165410123000381 Conflicts of interest in subscriber-paid credit ratings
by Bonsall, Samuel B. & Gillette, Jacquelyn R. & Pundrich, Gabriel & So, Eric
- S0165410123000393 Managing decision fatigue: Evidence from analysts’ earnings forecasts
by Jiao, Yawen
- S0165410123000411 MiFID II unbundling and sell-side analyst research
by Lang, Mark & Pinto, Jedson & Sul, Edward
- S0165410123000423 The effects of non-Big 4 mergers on audit efficiency and audit market competition☆
by Kitto, Andrew R.
- S0165410123000435 Pay for prudence
by Arif, Salman & Donovan, John & Gopalan, Yadav & Morris, Arthur
- S016541012300037X The managerial perception of uncertainty and cost elasticity
by Chen, Jason V. & Kama, Itay & Lehavy, Reuven
- S016541012300040X Whistleblowing bounties and informational effects
by Nan, Lin & Tang, Chao & Zhang, Gaoqing
2023, Volume 76, Issue 2
- S0165410123000307 Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo
by Karpoff, Jonathan M.
- S0165410123000319 Tax-loss harvesting with cryptocurrencies
by Cong, Lin William & Landsman, Wayne & Maydew, Edward & Rabetti, Daniel
- S0165410123000368 Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”
by Avi-Yonah, Reuven
- S0165410123000563 Investment, inflation, and the role of internal information systems as a transmission channel
by Binz, Oliver & Ferracuti, Elia & Joos, Peter
- S0165410123000599 Strategic complexity in disclosure
by Aghamolla, Cyrus & Smith, Kevin
- S0165410123000617 Managers’ choice of disclosure complexity
by Bertomeu, Jeremy
- S0165410123000642 Institutional investors, climate disclosure, and carbon emissions
by Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka
- S0165410123000654 Spillover effects of mandatory portfolio disclosures on corporate investment
by Sani, Jalal & Shroff, Nemit & White, Hal
2023, Volume 76, Issue 1
- S0165410122000945 Accounting conservatism and relational contracting
by Glover, Jonathan & Xue, Hao
- S0165410122000957 Delegated leadership at public accounting firms
by Lennox, Clive & Wang, Chunfei & Wu, Xi
- S0165410122000969 Lost in standardization: Effects of financial statement database discrepancies on inference
by Du, Kai & Huddart, Steven & Jiang, Xin Daniel
- S0165410122000970 Executive compensation, individual-level tax rates, and insider trading profits
by Goldman, Nathan C. & Ozel, Naim Bugra
- S0165410122000982 Explaining accruals quality over time
by Christensen, Theodore E. & D'Adduzio, Jenna & Nelson, Karen K.
- S0165410122000994 Compensation regulation in banking: Executive director behavior and bank performance after the EU bonus cap
by Colonnello, Stefano & Koetter, Michael & Wagner, Konstantin
- S0165410123000010 Public firm disclosures and the market for innovation
by Kim, Jinhwan & Valentine, Kristen
- S0165410123000101 Contracting in the Dark: The rise of public-side lenders in the syndicated loan market
by Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina
- S0165410123000113 Retail bond investors and credit ratings
by deHaan, Ed & Li, Jiacui & Watts, Edward M.
- S0165410123000125 Not just for investors: The role of earnings announcements in guiding job seekers
by Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara
- S0165410123000228 Financial reporting and disclosure practices in China
by Lu, Hai & Shin, Jee-Eun & Zhang, Mingyue
- S0165410123000277 Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures
by Du, Mengqiao
2023, Volume 75, Issue 2
- S0165410122000593 The effect of bond market transparency on bank loan contracting
by Chy, Mahfuz & Kyung, Hoyoun
- S0165410122000751 Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States
by Arikan, Mazhar & Kara, Mehmet & Masli, Adi & Xi, Yaoyi
- S0165410122000763 Do tax-based proprietary costs discourage public listing?
by Yost, Benjamin P.
- S0165410122000775 Do Managers learn from institutional investors through direct interactions?
by Zhang, Rachel Xi
- S0165410122000787 The economic consequences of GASB financial statement disclosure
by Dambra, Michael & Even-Tov, Omri & Naughton, James P.
- S0165410122000891 Economic consequences of operating lease recognition
by Ma, Mark (Shuai) & Thomas, Wayne B.
- S0165410122000908 The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors
by Chen, Jason V.
- S0165410122000921 How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions
by Liu, Yukun & Wu, Xi
- S0165410122000933 Remote tax authority
by Belnap, Andrew & Welsch, Anthony & Williams, Braden
- S016541012200060X A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks
by Nesbitt, Wayne L. & Outslay, Edmund & Persson, Anh V.
- S016541012200074X Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms
by Badertscher, Brad A. & Kim, Jaewoo & Kinney, William R. & Owens, Edward
- S016541012200091X Tax and tariff planning through transfer prices: The role of the head office and business unit
by Kohlhase, Saskia & Wielhouwer, Jacco L.
2023, Volume 75, Issue 1
- S0165410122000374 Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform
by Chay, J.B. & Chong, Byung-Uk & Im, Hyun Joong
- S0165410122000386 The effect of tick size on managerial learning from stock prices
by Ye, Mao & Zheng, Miles Y. & Zhu, Wei
- S0165410122000398 Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws
by Cheng, Stephanie F. & De Franco, Gus & Lin, Pengkai
- S0165410122000404 Earnings Virality
by Campbell, Brett & Drake, Michael & Thornock, Jacob & Twedt, Brady
- S0165410122000416 Fixed income conference calls
by De Franco, Gus & Shohfi, Thomas & Xu, Da & Zhu, Zhiwei (Vivi)
- S0165410122000428 Hidden Gems: Do market participants respond to performance expectations revealed in compensation disclosures?
by Fee, C Edward & Li, Zhi & Peng, Qiyuan
- S0165410122000453 The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment
by Belnap, Andrew
- S0165410122000490 Predictive analytics and centralization of authority
by Labro, Eva & Lang, Mark & Omartian, James D.
- S0165410122000507 Appraisal rights and corporate disclosure during mergers and acquisitions
by Stewart, Christopher R.
- S0165410122000519 Mandatory disclosure and learning from external market participants: Evidence from the JOBS act
by Pinto, Jedson
- S0165410122000581 Accounting comparability and relative performance evaluation by capital markets
by Wu, Sang & Xue, Wenjie
- S016541012200043X The dark side of audit market competition
by Pan, Yue & Shroff, Nemit & Zhang, Pengdong
2022, Volume 74, Issue 2
- S0165410122000441 Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
by Armstrong, Christopher & Kepler, John D. & Samuels, Delphine & Taylor, Daniel
- S0165410122000465 Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)
by Blankespoor, Elizabeth
- S0165410122000477 Shall we talk? The role of interactive investor platforms in corporate communication
by Lee, Charles M.C. & Zhong, Qinlin
- S0165410122000489 The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage
by Darendeli, Alper & Fiechter, Peter & Hitz, Jörg-Markus & Lehmann, Nico
- S0165410122000611 Importing activists: Determinants and consequences of increased cross-border shareholder activism
by Maffett, Mark & Nakhmurina, Anya & Skinner, Douglas J.
- S0165410122000623 A review of China-related accounting research in the past 25 years
by Lennox, Clive & Wu, Joanna Shuang
- S0165410122000635 Discussion of ‘Importing Activists: Determinants and Consequences of Increased Cross-border shareholder activism’
by Lowry, Michelle
- S0165410122000647 Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)
by Whited, Toni M.
- S0165410122000659 Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)
by Christensen, Hans B.
- S0165410122000660 Does greater private firm disclosure affect public equity markets? A discussion of Kim and Olbert (2022)
by Minnis, Michael
- S0165410122000672 The past, present, and future of China-related accounting research
by Cheng, Qiang & Hail, Luzi & Yu, Gwen
- S0165410122000684 How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market
by Kim, Jinhwan & Olbert, Marcel
- S0165410122000738 Towards a design-based approach to accounting research
by Leuz, Christian
2022, Volume 74, Issue 1
- S0165410122000027 Does differential taxation of short-term relative to long-term capital gains affect long-term investment?
by He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan
- S0165410122000039 Government subsidies and corporate disclosure
by Huang, Ying
- S0165410122000131 Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies
by Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao
- S0165410122000143 The effect of income-shifting aggressiveness on corporate investment
by De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K.
- S0165410122000155 Small innovators: No risk, No return
by Stoffman, Noah & Woeppel, Michael & Yavuz, M. Deniz
- S0165410122000167 Information uncertainty and organizational design
by Ferracuti, Elia
- S0165410122000179 Signaling private information via accounting system design
by Dordzhieva, Aysa & Laux, Volker & Zheng, Ronghuo
- S0165410122000180 The benefits of transaction-level data: The case of NielsenIQ scanner data
by Dichev, Ilia D. & Qian, Jingyi
- S0165410122000192 Cross-industry information sharing among colleagues and analyst research
by Huang, Allen H. & Lin, An-Ping & Zang, Amy Y.
- S0165410122000209 Insights into auditor public oversight boards: Whether, how, and why they “work”
by Hanlon, Michelle & Shroff, Nemit
- S0165410122000210 Engagement in earnings conference calls
by Rennekamp, Kristina M. & Sethuraman, Mani & Steenhoven, Blake A.
- S0165410122000349 Political connections and the SEC confidential treatment process
by Thompson, Anne M.
- S0165410122000350 Does tax enforcement deter managers' self-dealing?
by Yost, Benjamin P. & Shu, Susan
- S0165410122000362 Investor information gathering and the resolution of uncertainty
by Neilson, Jed J.
2022, Volume 73, Issue 2
- S0165410121000677 The politics of bank opacity
by Yue, Heng & Zhang, Liandong & Zhong, Qinlin
- S0165410121000689 Who did it matters: Executive equity compensation and financial reporting fraud
by Davidson, Robert H.
- S0165410121000690 Firms’ response to macroeconomic estimation errors
by Binz, Oliver & Mayew, William J. & Nallareddy, Suresh
- S0165410121000707 Meet the press: Survey evidence on financial journalists as information intermediaries
by Call, Andrew C. & Emett, Scott A. & Maksymov, Eldar & Sharp, Nathan Y.
- S0165410121000884 Non-GAAP earnings and stock price crash risk
by Hsu, Charles & Wang, Rencheng & Whipple, Benjamin C.
- S0165410121000896 Market power and credit rating standards: Global evidence
by Hung, Mingyi & Kraft, Pepa & Wang, Shiheng & Yu, Gwen
- S0165410121000902 How do auditors respond to competition? Evidence from the bidding process
by Hallman, Nicholas J. & Kartapanis, Antonis & Schmidt, Jaime J.
- S0165410121000914 An accounting-based asset pricing model and a fundamental factor
by Penman, Stephen & Zhu, Julie
- S0165410121000926 Complexity aversion when SeekingAlpha
by Umar, Tarik
- S0165410122000015 Learning from the Joneses: Technology spillover, innovation externality, and stock returns
by Tseng, Kevin
- S016541012200012X Economic consequences of managerial compensation contract disclosure
by Xiong, Yan & Jiang, Xu
2022, Volume 73, Issue 1
- S0165410121000392 Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
by Ege, Matthew S. & Stuber, Sarah B.
- S0165410121000409 Rocking the boat: How relative performance evaluation affects corporate risk taking
by Do, Truc & Zhang, Huai & Zuo, Luo
- S0165410121000410 Financial shocks to lenders and the composition of financial covenants
by Christensen, Hans B. & Macciocchi, Daniele & Morris, Arthur & Nikolaev, Valeri V.
- S0165410121000422 The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior
by Donelson, Dain C. & Kettell, Laura & McInnis, John & Toynbee, Sara
- S0165410121000458 On earnings and cash flows as predictors of future cash flows
by Ball, Ray & Nikolaev, Valeri V.
- S0165410121000483 An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis
by Yang, Ling
- S0165410121000495 Client concerns about information spillovers from sharing audit partners
by Kang, Jung Koo & Lennox, Clive & Pandey, Vivek
- S0165410121000513 Internal governance and outside directors’ connections to non-director executives
by Hoitash, Udi & Mkrtchyan, Anahit
- S0165410121000525 When does forecasting GAAP earnings entail unreasonable effort?
by Laurion, Henry & Sloan, Richard
- S0165410121000537 The effects of ratings disclosure by bank regulators
by Gopalan, Yadav
2021, Volume 72, Issue 2
- S0165410121000434 Cost shielding in executive bonus plans
by Bloomfield, Matthew & Gipper, Brandon & Kepler, John D. & Tsui, David
- S0165410121000446 Obfuscation in mutual funds
by deHaan, Ed & Song, Yang & Xie, Chloe & Zhu, Christina
- S0165410121000471 Aggregate accruals and market returns: The role of aggregate M&A activity
by Heater, John C. & Nallareddy, Suresh & Venkatachalam, Mohan
- S0165410121000628 Cash-based bonus plans as a strategic communication, coordination and commitment mechanism
by Bushman, Robert
- S0165410121000653 Auditor reporting to bank regulators: Effective regulation or regulatory overreach?
by Amel-Zadeh, Amir & Barth, Mary E.
- S016541012100046X Economic consequences of mandatory auditor reporting to bank regulators
by Balakrishnan, Karthik & De George, Emmanuel T. & Ertan, Aytekin & Scobie, Hannah
- S016541012100063X The impact of IP box regimes on the M&A market
by Bradley, Sebastien & Robinson, Leslie & Ruf, Martin
2021, Volume 72, Issue 1
- S0165410121000161 Profiting from connections: Do politicians receive stock tips from brokerage houses?
by Stephan, Andrew P. & Walther, Beverly R. & Wellman, Laura A.
- S0165410121000173 Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality
by Chen, Han-Chung & Lee, Yen-Jung & Lo, Sheng-Yi & Yu, Yong
- S0165410121000185 Gone with the wind: An externality of earnings pressure
by Liu, Zheng & Shen, Hongtao & Welker, Michael & Zhang, Ning & Zhao, Yang
- S0165410121000197 Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation
by Beyer, Anne & Smith, Kevin C.
- S0165410121000203 Product market competition, disclosure framing, and casting in earnings conference calls
by Allee, Kristian D. & Do, Chuong & Sterin, Mikhail
- S0165410121000215 Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
by Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur
- S0165410121000227 State sponsors of terrorism disclosure and SEC financial reporting oversight
by Hills, Robert & Kubic, Matthew & Mayew, William J.
- S0165410121000331 Tax incidence in loan pricing
by Kang, Ya & Li, Oliver Zhen & Lin, Yupeng
- S0165410121000343 Managing innovation: The role of collateral
by Mao, Yifei
- S0165410121000355 Public audit oversight and the originate-to-distribute model
by Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae
- S0165410121000367 Financial reporting and moral sentiments
by Lunawat, Radhika & Shields, Timothy W. & Waymire, Gregory
- S0165410121000379 Shareholder monitoring and discretionary disclosure
by Nagar, Venky & Schoenfeld, Jordan
- S0165410121000380 What's my target? Individual analyst forecasts and last-chance earnings management
by Beardsley, Erik L. & Robinson, John R. & Wong, Paul A.
- S016541012100001X The harmonization of lending standards within banks through mandated loan-level transparency
by Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina
- S016541012100032X The demand for public information by local and nonlocal investors: Evidence from investor-level data
by Dyer, Travis A.
2021, Volume 71, Issue 2
- S0165410120300689 Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities
by Anantharaman, Divya & Henderson, Darren
- S0165410120300690 Analysts’ estimates of the cost of equity capital
by Balakrishnan, Karthik & Shivakumar, Lakshmanan & Taori, Peeyush
- S0165410120300811 Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures
by Bernard, Darren & Kaya, Devrimi & Wertz, John
- S0165410120300823 The distraction effect of non-audit services on audit quality
by Beardsley, Erik L. & Imdieke, Andrew J. & Omer, Thomas C.
- S0165410120300835 The innovation consequences of mandatory patent disclosures
by Kim, Jinhwan & Valentine, Kristen
- S0165410120300847 The effect of tax avoidance crackdown on corporate innovation
by Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry
- S0165410120300859 The role of bankers in the U.S. syndicated loan market
by Herpfer, Christoph
- S0165410120300860 The influence of loan officers on loan contract design and performance
by Bushman, Robert & Gao, Janet & Martin, Xiumin & Pacelli, Joseph
- S0165410120300872 The effect of retaliation costs on employee whistleblowing
by Heese, Jonas & Pérez-Cavazos, Gerardo
- S0165410121000021 Private communication among competitors and public disclosure
by Kepler, John D.
- S0165410121000033 Labor mobility and antitakeover provisions
by Dey, Aiyesha & White, Joshua T.
- S0165410121000045 The effect of supplier industry competition on pay-for-performance incentive intensity
by Carter, Mary Ellen & Choi, Jen & Sedatole, Karen L.
- S0165410121000148 Silence can be golden: On the value of allowing managers to keep silent when information is soft
by Versano, Tsahi
- S016541012030080X Are CEOs’ purchases more profitable than they appear?
by Armstrong, Christopher & Blackburne, Terrence & Quinn, Phillip
- S016541012100015X Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms
by Dong, Yashu & Young, Danqing
2021, Volume 71, Issue 1
- S0165410120300173 Corporate tax cuts, merger activity, and shareholder wealth
by Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L.
- S0165410120300409 The economic effects of expanded compensation disclosures
by Gipper, Brandon
- S0165410120300410 Seemingly inconsistent analyst revisions
by Iselin, Michael & Park, Min & Van Buskirk, Andrew
- S0165410120300422 The economics of misreporting and the role of public scrutiny
by Samuels, Delphine & Taylor, Daniel J. & Verrecchia, Robert E.
- S0165410120300562 The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment
by Chy, Mahfuz & De Franco, Gus & Su, Barbara
- S0165410120300574 On the SEC's 2010 enforcement cooperation program
by Leone, Andrew J. & Li, Edward Xuejun & Liu, Michelle
- S0165410120300586 Investor communication and the benefits of cross-listing
by Reiter, Nayana
- S0165410120300598 The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences
by Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari
- S0165410120300653 Word-of-mouth communication, noise-driven volatility, and public disclosure
by Xue, Hao & Zheng, Ronghuo
- S0165410120300665 Peer effects in corporate disclosure decisions
by Seo, Hojun
2020, Volume 70, Issue 2
- S0165410120300379 Market efficiency in real time: Evidence from low latency activity around earnings announcements
by Chordia, Tarun & Miao, Bin
- S0165410120300380 ETFs and information transfer across firms
by Bhojraj, Sanjeev & Mohanram, Partha & Zhang, Suning
- S0165410120300434 The effect of fair value accounting on the performance evaluation role of earnings
by DeFond, Mark & Hu, Jinshuai & Hung, Mingyi & Li, Siqi
- S0165410120300616 Asymmetric loan loss provision models
by Basu, Sudipta & Vitanza, Justin & Wang, Wei
- S0165410120300628 Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models
by Costello, Anna M. & Down, Andrea K. & Mehta, Mihir N.
- S0165410120300641 Alternative evidence and views on asymmetric loan loss provisioning
by Beatty, Anne & Liao, Scott
- S016541012030046X Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
by Blankespoor, Elizabeth & deHaan, Ed & Marinovic, Iván
- S016541012030063X Technology is changing lending: Implications for research
by Sutherland, Andrew G.
2020, Volume 70, Issue 1
- S0165410120300136 Deterrence of financial misreporting when public and private enforcement strategically interact
by Schantl, Stefan F. & Wagenhofer, Alfred
- S0165410120300161 Auditors are known by the companies they keep
by Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M.
- S0165410120300185 Local soldier fatalities and war profiteers: New tests of the political cost hypothesis
by Boland, Matthew & Godsell, David
- S0165410120300197 Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations
by Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J.
- S0165410120300203 PCAOB international inspections and Merger and Acquisition outcomes
by Kim, Yongtae & (Nancy) Su, Lixin & (Stephen) Zhou, Gaoguang & (Kevin) Zhu, Xindong
- S0165410120300215 Effects of accounting conservatism on investment efficiency and innovation
by Laux, Volker & Ray, Korok
- S0165410120300355 Implications of Non-GAAP earnings for real activities and accounting choices
by Laurion, Henry
- S0165410120300367 Can social media distort price discovery? Evidence from merger rumors
by Jia, Weishi & Redigolo, Giulia & Shu, Susan & Zhao, Jingran
- S016541012030001X The spillover effects of MD&A disclosures for real investment: The role of industry competition
by Durnev, Art & Mangen, Claudine
- S016541012030032X Cultural diversity on Wall Street: Evidence from consensus earnings forecasts
by Merkley, Kenneth & Michaely, Roni & Pacelli, Joseph
2020, Volume 69, Issue 2