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Editor: J. L. Zimmerman
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
2020, Volume 69, Issue 2
- S0165410120300021 On the relation between managerial power and CEO pay
by Göx, Robert F. & Hemmer, Thomas
- S0165410120300033 Cross-border cooperation between securities regulators
by Silvers, Roger
- S0165410120300045 Politician Careers and SEC enforcement against financial misconduct
by Mehta, Mihir N. & Zhao, Wanli
- S0165410120300148 Where's the greenium?
by Larcker, David F. & Watts, Edward M.
- S016541011930062X Proactive financial reporting enforcement and shareholder wealth
by Christensen, Hans B. & Liu, Lisa Yao & Maffett, Mark
- S016541011930076X Using a hidden Markov model to measure earnings quality
by Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan
- S016541012030015X Changes in accrual properties and operating environment: Implications for cash flow predictability
by Nallareddy, Suresh & Sethuraman, Mani & Venkatachalam, Mohan
2020, Volume 69, Issue 1
- S0165410119300333 Earnings acceleration and stock returns
by He, Shuoyuan & Narayanamoorthy, Ganapathi (Gans)
- S0165410119300394 Increased market response to earnings announcements in the 21st century: An Empirical Investigation
by Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z.
- S0165410119300448 Analysts and anomalies
by Engelberg, Joseph & McLean, R. David & Pontiff, Jeffrey
- S0165410119300552 Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees
by Hsieh, Tien-Shih & Kim, Jeong-Bon & Wang, Ray R. & Wang, Zhihong
- S0165410119300564 Does the media help or hurt retail investors during the IPO quiet period?
by Bushee, Brian & Cedergren, Matthew & Michels, Jeremy
- S016541011930031X A theoretical analysis connecting conservative accounting to the cost of capital
by Penman, Stephen & Zhang, Xiao-Jun
- S016541011930045X The economic consequences of discrete recognition and continuous measurement
by Gao, Pingyang & Jiang, Xu
- S016541011930059X Market uncertainty and the importance of media coverage at earnings announcements
by Bonsall, Samuel B. & Green, Jeremiah & Muller, Karl A.
2019, Volume 68, Issue 2
- v:68:y:2019:i:2:s0165410119300618 Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests
by Byzalov, Dmitri & Basu, Sudipta
- v:68:y:2019:i:2:s0165410119300370 Understanding the “numbers game”
by Bird, Andrew & Karolyi, Stephen A. & Ruchti, Thomas G.
- v:68:y:2019:i:2:s0165410119300412 The effects of financial reporting and disclosure on corporate investment: A review
by Roychowdhury, Sugata & Shroff, Nemit & Verdi, Rodrigo S.
- v:68:y:2019:i:2:s0165410119300357 Making sense of soft information: interpretation bias and loan quality
by Campbell, Dennis & Loumioti, Maria & Wittenberg-Moerman, Regina
- v:68:y:2019:i:2:s0165410119300436 The role of financial reporting in resolving uncertainty about corporate investment opportunities
by Ferracuti, Elia & Stubben, Stephen R.
- v:68:y:2019:i:2:s0165410119300369 Do banks still monitor when there is a market for credit protection?
by Shan, Chenyu & Tang, Dragon Yongjun & Winton, Andrew
- v:68:y:2019:i:2:s0165410119300606 Accounting quality and the transmission of monetary policy
by Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D.
2019, Volume 68, Issue 1
- v:68:y:2019:i:1:s016541011830123x The labor market for directors and externalities in corporate governance: Evidence from the international labor market
by Lel, Ugur & Miller, Darius
- v:68:y:2019:i:1:s0165410119300321 Linked balance sheet presentation
by Koonce, Lisa & Leitter, Zheng & White, Brian J.
- v:68:y:2019:i:1:s0165410119300382 Voluntary and mandatory disclosures: Do managers view them as substitutes?
by Noh, Suzie & So, Eric C. & Weber, Joseph P.
- v:68:y:2019:i:1:s0165410118301241 Does short-selling threat discipline managers in mergers and acquisitions decisions?
by Chang, Eric C. & Lin, Tse-Chun & Ma, Xiaorong
- v:68:y:2019:i:1:s0165410119300205 Macroeconomic effects of corporate tax policy
by Shevlin, Terry & Shivakumar, Lakshmanan & Urcan, Oktay
- v:68:y:2019:i:1:s0165410118301228 A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks
by Arif, Salman & Marshall, Nathan T. & Schroeder, Joseph H. & Yohn, Teri Lombardi
- v:68:y:2019:i:1:s0165410119300011 Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies
by Lin, Chen & Officer, Micah S. & Schmid, Thomas & Zou, Hong
- v:68:y:2019:i:1:s0165410119300278 The geographic decentralization of audit firms and audit quality
by Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas
- v:68:y:2019:i:1:s0165410118301216 Firm value and market liquidity around the adoption of common accounting standards
by Gao, Pingyang & Jiang, Xu & Zhang, Gaoqing
- v:68:y:2019:i:1:s0165410119300187 Strategic reactions in corporate tax planning
by Armstrong, Christopher S. & Glaeser, Stephen & Kepler, John D.
2019, Volume 67, Issue 2
- 255-277 Agency costs and tax planning when the government is a major Shareholder
by Bradshaw, Mark & Liao, Guanmin & Ma, Mark (Shuai)
- 278-296 How does quasi-indexer ownership affect corporate tax planning?
by Chen, Shuping & Huang, Ying & Li, Ningzhong & Shevlin, Terry
- 297-305 The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise
by Kerr, Jon N.
- 306-335 An analyst by any other surname: Surname favorability and market reaction to analyst forecasts
by Jung, Jay Heon & Kumar, Alok & Lim, Sonya S. & Yoo, Choong-Yuel
- 336-356 Why do accruals predict earnings?
by Lewellen, Jonathan & Resutek, Robert J.
- 358-386 Relative performance evaluation and the timing of earnings release
by Gong, Guojin & Li, Laura Yue & Yin, Huifang
- 387-415 Disclosure incentives when competing firms have common ownership
by Park, Jihwon & Sani, Jalal & Shroff, Nemit & White, Hal
- 416-437 Who likes jargon? The joint effect of jargon type and industry knowledge on investors’ judgments
by Tan, Hun-Tong & Wang, Elaine Ying & Yoo, G-Song
- 438-462 Portfolio performance manipulation in collateralized loan obligations
by Loumioti, Maria & Vasvari, Florin P.
- 463-495 Loan loss accounting and procyclical bank lending: The role of direct regulatory actions
by Wheeler, P. Barrett
- 496-520 The effect of banks’ financial reporting on syndicated-loan structures
by Beatty, Anne & Liao, Scott & Zhang, Haiwen (Helen)
2019, Volume 67, Issue 1
- 1-35 Threat of entry and the use of discretion in banks’ financial reporting
by Tomy, Rimmy E.
- 36-57 The effect of economic policy uncertainty on investor information asymmetry and management disclosures
by Nagar, Venky & Schoenfeld, Jordan & Wellman, Laura
- 58-79 Managing the narrative: Investor relations officers and corporate disclosure✰
by Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y.
- 80-97 Foreign competition for shares and the pricing of information asymmetry: Evidence from equity market liberalization
by Balakrishnan, Karthik & Vashishtha, Rahul & Verrecchia, Robert E.
- 98-119 Investment bank monitoring and bonding of security analysts’ research
by Altınkılıç, Oya & Balashov, Vadim S. & Hansen, Robert S.
- 120-143 Corporate culture and analyst catering⁎
by Pacelli, Joseph
- 144-174 Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
by Aobdia, Daniel
- 175-201 The effect of voluntary clawback adoption on non-GAAP reporting
by Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol
- 202-225 Do women managers keep firms out of trouble? Evidence from corporate litigation and policies
by Adhikari, Binay K. & Agrawal, Anup & Malm, James
- 226-253 Complexity of financial reporting standards and accounting expertise
by Chychyla, Roman & Leone, Andrew J. & Minutti-Meza, Miguel
2018, Volume 66, Issue 2
- 339-365 Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures
by Ferri, Fabrizio & Zheng, Ronghuo & Zou, Yuan
- 366-373 Theory, research design assumptions, and causal inferences
by Armstrong, Christopher S. & Kepler, John D.
- 374-395 Financing acquisitions with earnouts
by Bates, Thomas W. & Neyland, Jordan B. & Wang, Yolanda Yulong
- 396-398 Discussion: Financing acquisitions with earnouts
by Erel, Isil
- 399-414 Earnings announcement promotions: A Yahoo Finance field experiment
by Lawrence, Alastair & Ryans, James & Sun, Estelle & Laptev, Nikolay
- 415-418 Discussion of “earnings announcement promotions: A Yahoo Finance field experiment”
by Engelberg, Joseph
- 419-438 U.S. worldwide taxation and domestic mergers and acquisitions
by Harris, Jeremiah & O'Brien, William
- 439-447 “U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰
by Chen, Novia X. & Shevlin, Terry
- 448-469 Managing reputation: Evidence from biographies of corporate directors
by Gow, Ian D. & Wahid, Aida Sijamic & Yu, Gwen
- 470-475 Discussion of “Managing reputation: Evidence from biographies of corporate directors✰
by Miller, Darius
- 476-498 Analysts’ stock ownership and stock recommendations
by Chan, Jesse & Lin, Steve & Yu, Yong & Zhao, Wuyang
- 499-505 Discussion of “analyst stock ownership and stock recommendations”
by Bradley, Daniel
2018, Volume 66, Issue 1
- 1-24 Equilibrium voluntary disclosures, asset pricing, and information transfers
by Dye, Ronald A. & Hughes, John S.
- 25-45 Strategic estimation of asset fair values
by Hanley, Kathleen W. & Jagolinzer, Alan D. & Nikolova, Stanislava
- 46-66 Analysts’ GAAP earnings forecasts and their implications for accounting research
by Bradshaw, Mark T. & Christensen, Theodore E. & Gee, Kurt H. & Whipple, Benjamin C.
- 67-93 Transparency and firm innovation
by Zhong, Rong (Irene)
- 94-122 Size management by European private firms to minimize proprietary costs of disclosure
by Bernard, Darren & Burgstahler, David & Kaya, Devrimi
- 123-141 Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology
by Sutherland, Andrew
- 142-162 Public tax-return disclosure
by Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel
- 163-193 The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets
by Glaeser, Stephen
- 194-221 Performance-vesting provisions in executive compensation
by Bettis, J. Carr & Bizjak, John & Coles, Jeffrey L. & Kalpathy, Swaminathan
- 222-243 Earnings notifications, investor attention, and the earnings announcement premium
by Chapman, Kimball
- 244-265 The effects of bank regulators and external auditors on loan loss provisions
by Nicoletti, Allison
- 266-290 The effects of internal board networks: Evidence from closed-end funds
by Souther, Matthew E.
- 291-317 Not all clawbacks are the same: Consequences of strong versus weak clawback provisions
by Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin
- 318-338 GDP management to meet or beat growth targets
by Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin
2018, Volume 65, Issue 2
- 221-236 Accounting standards, regulatory enforcement, and innovation
by Laux, Volker & Stocken, Phillip C.
- 237-269 Social networks in the global banking sector
by Houston, Joel F. & Lee, Jongsub & Suntheim, Felix
- 270-301 Scope for renegotiation in private debt contracts
by Nikolaev, Valeri V.
- 302-330 The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act
by Dambra, Michael & Field, Laura Casares & Gustafson, Matthew T. & Pisciotta, Kevin
- 331-357 Unionization, product market competition, and strategic disclosure
by Aobdia, Daniel & Cheng, Lin
- 358-379 Corporate jets and private meetings with investors
by Bushee, Brian J. & Gerakos, Joseph & Lee, Lian Fen
- 380-398 Firm performance, reporting goals, and language choices in narrative disclosures
by Asay, H. Scott & Libby, Robert & Rennekamp, Kristina
2018, Volume 65, Issue 1
- 1-20 Management earnings forecasts and other forward-looking statements
by Bozanic, Zahn & Roulstone, Darren T. & Van Buskirk, Andrew
- 21-40 Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
by Lennox, Clive & Wang, Zi-Tian & Wu, Xi
- 41-60 Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment
by Chen, Tai-Yuan & Zhang, Guochang & Zhou, Yi
- 61-84 Information bundling and securities litigation
by Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael
- 85-108 Reporting choices in the shadow of bank runs
by Gao, Pingyang & Jiang, Xu
- 109-128 When knowledge is power: Evidence from the municipal bond market
by Cuny, Christine
- 129-147 Transaction costs and competition among audit firms in local markets
by Chu, Ling & Simunic, Dan A. & Ye, Minlei & Zhang, Ping
- 148-168 Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market
by Kim, Jaewoo
- 169-190 The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China
by Chen, Yi-Chun & Hung, Mingyi & Wang, Yongxiang
- 191-220 Bank CEO materialism: Risk controls, culture and tail risk
by Bushman, Robert M. & Davidson, Robert H. & Dey, Aiyesha & Smith, Abbie
2017, Volume 64, Issue 2
- 183-214 When does the peer information environment matter?
by Shroff, Nemit & Verdi, Rodrigo S. & Yost, Benjamin P.
- 215-220 Discussion of “When does the peer information environment matter?”
by Matsumoto, Dawn A. & Shaikh, Sarah
- 221-245 The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
by Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien
- 246-252 Discussion of “the evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation”
by Miller, Gregory S.
- 253-277 Commercial lending concentration and bank expertise: Evidence from borrower financial statements
by Berger, Philip G. & Minnis, Michael & Sutherland, Andrew
- 278-283 Are concentrated banks better informed than diversified ones?
by Strahan, Philip E.
- 284-304 The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
by Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark
- 305-312 Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)
by Glaeser, Stephen & Guay, Wayne R.
- 313-339 Borrower private information covenants and loan contract monitoring
by Carrizosa, Richard & Ryan, Stephen G.
- 340-345 Discussion of “Borrower private information covenants and loan contract monitoring”
by Nikolaev, Valeri V.
- 346-367 Do common inherited beliefs and values influence CEO pay?
by Ellahie, Atif & Tahoun, Ahmed & Tuna, İrem
- 368-370 Discussion: Do common inherited beliefs and values influence CEO pay?
by Cohen, Lauren
2017, Volume 64, Issue 1
- 1-14 Competition for talent under performance manipulation
by Marinovic, Iván & Povel, Paul
- 15-36 Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?
by Fung, Simon Yu Kit & Raman, K.K. & Zhu, Xindong (Kevin)
- 37-55 CEO turnover in large banks: Does tail risk matter?
by Srivastav, Abhishek & Keasey, Kevin & Mollah, Sabur & Vallascas, Francesco
- 56-77 The effects of bank mergers on corporate information disclosure
by Chen, Qi & Vashishtha, Rahul
- 78-97 Private lenders’ demand for audit
by Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M.
- 98-122 Is the SEC captured? Evidence from comment-letter reviews
by Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik
- 123-149 Employee quality and financial reporting outcomes
by Call, Andrew C. & Campbell, John L. & Dhaliwal, Dan S. & Moon, James R.
- 150-166 Does U.S. foreign earnings lockout advantage foreign acquirers?
by Bird, Andrew & Edwards, Alexander & Shevlin, Terry
- 167-182 When does the bond price reaction to earnings announcements predict future stock returns?
by Even-Tov, Omri
2017, Volume 63, Issue 2
- 161-178 Leaving before bad times: Does the labor market penalize preemptive director resignations?
by Dou, Ying
- 179-206 Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts
by Bradley, Daniel & Gokkaya, Sinan & Liu, Xi & Xie, Fei
- 207-230 Voluntary disclosure and strategic stock repurchases
by Kumar, Praveen & Langberg, Nisan & Oded, Jacob & Sivaramakrishnan, K.
- 231-252 Career concerns of banking analysts
by Horton, Joanne & Serafeim, George & Wu, Shan
- 253-261 Insider versus outsider CEOs, executive compensation, and accounting manipulation
by Jongjaroenkamol, Prasart & Laux, Volker
- 262-287 Regulatory oversight and auditor market share
by Aobdia, Daniel & Shroff, Nemit
- 288-306 Languages and earnings management
by Kim, Jaehyeon & Kim, Yongtae & Zhou, Jian
- 307-328 The effect of corporate taxation on bank transparency: Evidence from loan loss provisions
by Andries, Kathleen & Gallemore, John & Jacob, Martin
- 329-357 A plain English measure of financial reporting readability
by Bonsall, Samuel B. & Leone, Andrew J. & Miller, Brian P. & Rennekamp, Kristina
- 358-384 Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures
by Ge, Weili & Koester, Allison & McVay, Sarah
- 385-403 Bond repurchase objectives and the repurchase method choice
by Levy, Hagit & Shalev, Ron
- 404-427 The effects of SFAS 157 disclosures on investment decisions
by Iselin, Michael & Nicoletti, Allison
- 428-453 IRS and corporate taxpayer effects of geographic proximity
by Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R.
- 454-478 Corruption in bank lending: The role of timely loan loss recognition
by Akins, Brian & Dou, Yiwei & Ng, Jeffrey
- 479-498 Third-party consequences of short-selling threats: The case of auditor behavior
by Hope, Ole-Kristian & Hu, Danqi & Zhao, Wuyang
- 499-512 Properties of optimal accounting rules in a signaling game
by Jiang, Xu & Yang, Ming
2017, Volume 63, Issue 1
- 1-25 Earnings management and annual report readability
by Lo, Kin & Ramos, Felipe & Rogo, Rafael
- 26-50 Does managerial sentiment affect accrual estimates? Evidence from the banking industry
by Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H.
- 51-74 The effect of voluntary disclosure on stock liquidity: New evidence from index funds
by Schoenfeld, Jordan
- 75-98 Conditionally conservative fair value measurements
by Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen
- 99-120 Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds”
by Dimitrova, Lora
- 121-141 Earnings expectations and employee safety
by Caskey, Judson & Ozel, N. Bugra
- 142-160 Takeover defenses: Entrenchment and efficiency
by Bhojraj, Sanjeev & Sengupta, Partha & Zhang, Suning
2016, Volume 62, Issue 2
- 183-203 The economic consequences of extending the use of fair value accounting in regulatory capital calculations
by Chircop, Justin & Novotny-Farkas, Zoltán
- 204-208 The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion
by Laux, Christian
- 209-227 Using unstructured and qualitative disclosures to explain accruals
by Frankel, Richard & Jennings, Jared & Lee, Joshua
- 228-233 Discussion of using unstructured and qualitative disclosures to explain accruals
by Hoberg, Gerard
- 234-269 Guiding through the Fog: Financial statement complexity and voluntary disclosure
by Guay, Wayne & Samuels, Delphine & Taylor, Daniel
- 270-276 Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure
by Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien
- 277-300 Rank and file employees and the discovery of misreporting: The role of stock options
by Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram
- 301-304 Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options
by Sloan, Richard G.
- 305-325 Is the risk of product market predation a cost of disclosure?
by Bernard, Darren
- 326-332 Discussion of “Is the risk of product market predation a cost of disclosure?”
by Shroff, Nemit
2016, Volume 62, Issue 1
- 1-23 Director networks and informed traders
by Akbas, Ferhat & Meschke, Felix & Wintoki, M. Babajide
- 24-45 Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day
by Michaely, Roni & Rubin, Amir & Vedrashko, Alexander
- 46-64 The bright side of managerial over-optimism
by Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng
- 65-86 Understanding the relation between accruals and volatility: A real options-based investment approach
by Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi
- 87-102 Voluntary disclosure incentives: Evidence from the municipal bond market
by Cuny, Christine
- 103-120 Aggregate earnings surprises, monetary policy, and stock returns
by Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong
- 121-138 Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements
by Amiram, Dan & Owens, Edward & Rozenbaum, Oded
- 139-156 The activities of buy-side analysts and the determinants of their stock recommendations
by Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y.
- 157-181 Real effects of the audit choice
by Kausar, Asad & Shroff, Nemit & White, Hal
2016, Volume 61, Issue 2
- 255-273 On the synergy between disclosure and investment beauty contests
by Arya, Anil & Mittendorf, Brian
- 274-293 The association between corporate general counsel and firm credit risk
by Ham, Charles & Koharki, Kevin
- 294-312 Financial statement comparability and expected crash risk
by Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin
- 313-337 Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
by Lamoreaux, Phillip T.
- 338-368 Contractual revisions in compensation: Evidence from merger bonuses to target CEOs
by Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L.
- 369-390 Relational contracts with and between agents
by Baldenius, Tim & Glover, Jonathan & Xue, Hao
- 391-413 The informational feedback effect of stock prices on management forecasts
by Zuo, Luo
- 414-432 Do accountants make better chief financial officers?
by Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C.
- 433-447 Measuring the probability of financial covenant violation in private debt contracts
by Demerjian, Peter R. & Owens, Edward L.
- 448-464 The usefulness of historical accounting reports
by Drake, Michael S. & Roulstone, Darren T. & Thornock, Jacob R.
- 465-485 The effect of capital gains taxes on the initial pricing and underpricing of IPOs
by Li, Oliver Zhen & Lin, Yupeng & Robinson, John R.
- 486-505 Bias in the post-IPO earnings forecasts of affiliated analysts: Evidence from a Chinese natural experiment
by Huyghebaert, Nancy & Xu, Weidong
- 506-525 Do school ties between auditors and client executives influence audit outcomes?
by Guan, Yuyan & Su, Lixin (Nancy) & Wu, Donghui & Yang, Zhifeng
- 526-544 Disciplining delegated monitors: When venture capitalists fail to prevent fraud by their IPO firms
by Tian, Xuan & Udell, Gregory F. & Yu, Xiaoyun
- 545-562 The effect of audit adjustments on earnings quality: Evidence from China
by Lennox, Clive & Wu, Xi & Zhang, Tianyu
- 563-583 Beliefs-driven price association
by Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E.
- 584-604 Do analysts understand the economic and reporting complexities of derivatives?
by Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore
- 605-629 Dynamic threshold values in earnings-based covenants
by Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina
2016, Volume 61, Issue 1
- 1-22 The relation between earnings-based measures in firm debt contracts and CEO pay sensitivity to earnings
by Rhodes, Adrienne
- 23-48 Customer concentration risk and the cost of equity capital
by Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah
- 49-76 Shared auditors in mergers and acquisitions
by Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B.
- 77-99 Common auditors in M&A transactions
by Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D.
- 100-120 Directors׳ and officers׳ liability insurance and the cost of equity
by Chen, Zhihong & Li, Oliver Zhen & Zou, Hong
- 121-144 The information role of audit opinions in debt contracting
by Chen, Peter F. & He, Shaohua & Ma, Zhiming & Stice, Derrald
- 145-165 Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
by De Simone, Lisa
- 166-184 Labor unemployment insurance and earnings management
by Dou, Yiwei & Khan, Mozaffar & Zou, Youli
- 185-202 On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
by Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric
- 203-220 The confounding effect of cost stickiness on conservatism estimates
by Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S.
- 221-238 Accounting conservatism and firm investment efficiency
by García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando
- 239-254 Managers’ green investment disclosures and investors’ reaction
by Martin, Patrick R. & Moser, Donald V.
2015, Volume 60, Issue 2
- 1-7 Discussion of “The revolving door and the SEC׳s enforcement outcomes: Initial evidence from civil litigation” by DeHaan, Kedia, Koh, and Rajgopal (2015)
by Hayes, Rachel M.
- 8-32 Delegated trade and the pricing of public and private information
by Taylor, Daniel J. & Verrecchia, Robert E.
- 33-57 In short supply: Short-sellers and stock returns
by Beneish, M.D. & Lee, C.M.C. & Nichols, D.C.
- 58-64 What is the value of sell-side analysts? Evidence from coverage changes – A discussion
by Hansen, Robert S.
- 65-96 The revolving door and the SEC’s enforcement outcomes: Initial evidence from civil litigation
by deHaan, Ed & Kedia, Simi & Koh, Kevin & Rajgopal, Shivaram
- 97-103 Connecting supply, short-sellers and stock returns: Research challenges
by Reed, Adam V.
- 104-109 Discussion of delegated trade and the pricing of public and private information
by Bloomfield, Matthew J. & Bloomfield, Robert
- 110-135 Textual analysis and international financial reporting: Large sample evidence
by Lang, Mark & Stice-Lawrence, Lorien
- 136-140 Discussion of “On Guidance and Volatility”
by Healy, Paul M.