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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
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Content
2015, Volume 60, Issue 2
2015, Volume 60, Issue 1
- 1-17 Corporate governance, incentives, and tax avoidance
by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.
- 18-35 CEO opportunism?: Option grants and stock trades around stock splits
by Devos, Erik & Elliott, William B. & Warr, Richard S.
- 36-55 Market (in)attention and the strategic scheduling and timing of earnings announcements
by deHaan, Ed & Shevlin, Terry & Thornock, Jacob
- 56-72 Signaling through corporate accountability reporting
by Lys, Thomas & Naughton, James P. & Wang, Clare
- 73-94 Missing R&D
by Koh, Ping-Sheng & Reeb, David M.
- 95-116 Assessing financial reporting quality of family firms: The auditors׳ perspective
by Ghosh, Aloke(Al) & Tang, Charles Y.
- 117-132 Evidence that the zero-earnings discontinuity has disappeared
by Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S.
- 133-148 Does return dispersion explain the accrual and investment anomalies?
by Chichernea, Doina C. & Holder, Anthony D. & Petkevich, Alex
- 149-167 The importance of the internal information environment for tax avoidance
by Gallemore, John & Labro, Eva
- 168-186 Do scaling and selection explain earnings discontinuities?
by Burgstahler, David & Chuk, Elizabeth
2015, Volume 59, Issue 2
- 119-142 Strategic silence, insider selling and litigation risk
by Billings, Mary Brooke & Cedergren, Matthew C.
- 143-162 Information asymmetry and capital structure: Evidence from regulation FD
by Petacchi, Reining
- 163-181 Why do analysts revise their stock recommendations after earnings announcements?
by Yezegel, Ari
- 182-202 The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals
by Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A.
- 203-220 Effects of managerial labor market on executive compensation: Evidence from job-hopping
by Gao, Huasheng & Luo, Juan & Tang, Tilan
- 221-241 Public pension accounting rules and economic outcomes
by Naughton, James & Petacchi, Reining & Weber, Joseph
- 242-263 Alternative information sources and information asymmetry reduction: Evidence from small business debt
by Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S.
- 264-283 Do rating agencies cater? Evidence from rating-based contracts
by Kraft, Pepa
- 284-299 Mandatory disclosure and asymmetry in financial reporting
by Bertomeu, Jeremy & Magee, Robert P.
2015, Volume 59, Issue 1
- 1-24 The economic effects of financial derivatives on corporate tax avoidance
by Donohoe, Michael P.
- 25-40 Discretionary disclosures using a certifier
by Marinovic, Iván & Sridhar, Sri S.
- 41-59 Geographic proximity and analyst coverage decisions: Evidence from IPOs
by O'Brien, Patricia C. & Tan, Hongping
- 60-79 CEO tenure and earnings management
by Ali, Ashiq & Zhang, Weining
- 80-104 Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
by Martin, Xiumin & Roychowdhury, Sugata
- 105-117 Do baths muddy the waters or clear the air?
by Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A.
2014, Volume 58, Issue 2
- 173-200 Cash flow asymmetry: Causes and implications for conditional conservatism research
by Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee)
- 208-230 Audit committee financial expertise and earnings management: The role of status
by Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew
- 240-264 Industry concentration and corporate disclosure policy
by Ali, Ashiq & Klasa, Sandy & Yeung, Eric
- 275-326 A review of archival auditing research
by DeFond, Mark & Zhang, Jieying
- 327-338 Issues raised by studying DeFond and Zhang: What should audit researchers do?
by Donovan, John & Frankel, Richard & Lee, Joshua & Martin, Xiumin & Seo, Hojun
- 339-383 Financial accounting in the banking industry: A review of the empirical literature
by Beatty, Anne & Liao, Scott
- 384-395 Thoughts on financial accounting and the banking industry
by Bushman, Robert M.
2014, Volume 58, Issue 1
- 1-20 Macro to micro: Country exposures, firm fundamentals and stock returns
by Li, Ningzhong & Richardson, Scott & Tuna, İrem
- 21-40 The Sarbanes–Oxley act and cross-listed foreign private issuers
by Li, Xi
- 41-58 Have capital market anomalies attenuated in the recent era of high liquidity and trading activity?
by Chordia, Tarun & Subrahmanyam, Avanidhar & Tong, Qing
- 59-78 Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation
by Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie
- 79-95 Large shareholders and disclosure strategies: Evidence from IPO lockup expirations
by Ertimur, Yonca & Sletten, Ewa & Sunder, Jayanthi
- 96-116 Knowledge, compensation, and firm value: An empirical analysis of firm communication
by Li, Feng & Minnis, Michael & Nagar, Venky & Rajan, Madhav
- 117-141 Implications of power: When the CEO can pressure the CFO to bias reports
by Friedman, Henry L.
- 142-166 Broker-hosted investor conferences
by Green, T. Clifton & Jame, Russell & Markov, Stanimir & Subasi, Musa
2014, Volume 57, Issue 2
- 89-109 The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions
by Bonsall, Samuel B.
- 110-131 Outside directors and board advising and monitoring performance
by Kim, Kyonghee & Mauldin, Elaine & Patro, Sukesh
- 132-148 Investors׳ reaction to the use of poison pills as a tax loss preservation tool
by Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan
- 149-175 Commitment to social good and insider trading
by Gao, Feng & Lisic, Ling Lei & Zhang, Ivy Xiying
- 176-195 The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations
by Vashishtha, Rahul
- 196-217 Why have measures of earnings quality changed over time?
by Srivastava, Anup
- 218-240 Accounting conservatism and managerial risk-taking: Corporate acquisitions
by Kravet, Todd D.
- 241-262 Political connections and SEC enforcement
by Correia, Maria M.
2014, Volume 57, Issue 1
- 1-21 Does freezing a defined benefit pension plan affect firm risk?
by Choy, Helen & Lin, Juichia & Officer, Micah S.
- 22-42 The turn-of-the-year effect and tax-loss-selling by institutional investors
by Sikes, Stephanie A.
- 43-57 Destination taxation and evasion: Evidence from U.S. inter-state commodity flows
by Fox, William F. & Luna, LeAnn & Schaur, Georg
- 58-75 Accounting misstatements following lawsuits against auditors
by Lennox, Clive & Li, Bing
- 76-88 Accounting earnings and gross domestic product
by Konchitchki, Yaniv & Patatoukas, Panos N.
2013, Volume 56, Issue 2
- 1-33 Earnings quality: Evidence from the field
by Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva
- 42-65 Did the SEC impact banks' loan loss reserve policies and their informativeness?
by Beck, Paul J. & Narayanamoorthy, Ganapathi S.
- 79-101 CEO compensation and corporate risk: Evidence from a natural experiment
by Gormley, Todd A. & Matsa, David A. & Milbourn, Todd
- 112-133 Non-discretionary conservatism: Evidence and implications
by Lawrence, Alastair & Sloan, Richard & Sun, Yuan
- 134-146 Understanding discretion in conservatism: An alternative viewpoint
by Roychowdhury, Sugata & Martin, Xiumin
- 147-177 Mandatory IFRS reporting and changes in enforcement
by Christensen, Hans B. & Hail, Luzi & Leuz, Christian
- 149-169 Proxy advisory firms and stock option repricing
by Larcker, David F. & McCall, Allan L. & Ormazabal, Gaizka
- 170-189 Tax avoidance and geographic earnings disclosure
by Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B.
- 178-188 Disentangling mandatory IFRS reporting and changes in enforcement
by Barth, Mary E. & Israeli, Doron
- 189-215 Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market
by Gerakos, Joseph & Lang, Mark & Maffett, Mark
- 190-211 Estimation sample selection for discretionary accruals models
by Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine
- 212-227 Accounting restatements, governance and municipal debt financing
by Baber, William R. & Gore, Angela K. & Rich, Kevin T. & Zhang, Jean X.
- 228-250 The separation of ownership and control and corporate tax avoidance
by Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O.
- 251-266 Market reaction to earnings news: A unified test of information risk and transaction costs
by Zhang, Qi & Cai, Charlie X. & Keasey, Kevin
- 267-290 Economic effects of SOX Section 404 compliance: A corporate insider perspective
by Alexander, Cindy R. & Bauguess, Scott W. & Bernile, Gennaro & Lee, Yoon-Ho Alex & Marietta-Westberg, Jennifer
- 291-310 Debt, equity, and capital investment
by Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh
- 311-328 Personally tax aggressive executives and corporate tax sheltering
by Chyz, James A.
2013, Volume 56, Issue 1
- 1-18 Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
by Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan
- 19-39 Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts
by Costello, Anna M.
- 40-56 Do managers define non-GAAP earnings to meet or beat analyst forecasts?
by Doyle, Jeffrey T. & Jennings, Jared N. & Soliman, Mark T.
- 57-72 Performance shocks and misreporting
by Gerakos, Joseph & Kovrijnykh, Andrei
- 73-90 Preannouncing competitive decisions in oligopoly markets
by Corona, Carlos & Nan, Lin
- 91-112 Insider trading restrictions and top executive compensation
by Denis, David J. & Xu, Jin
- 113-129 Accrual reversals, earnings and stock returns
by Allen, Eric J. & Larson, Chad R. & Sloan, Richard G.
- 130-147 Individual investors and financial disclosure
by Lawrence, Alastair
2013, Volume 55, Issue 2
- 129-147 Firms' use of accounting discretion to influence their credit ratings
by Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W.
- 148-167 Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN
by Hwang, Lee-Seok & Lee, Woo-Jong & Lim, Seung-Yeon & Park, Kyung-Ho
- 168-182 Discretionary disclosure in the presence of dual distribution channels
by Arya, Anil & Mittendorf, Brian
- 183-205 The spillover effect of fraudulent financial reporting on peer firms' investments
by Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei
- 206-224 Cost of capital and earnings transparency
by Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R.
- 225-250 Boardroom centrality and firm performance
by Larcker, David F. & So, Eric C. & Wang, Charles C.Y.
- 251-268 A measurement approach to conservatism and earnings management
by Gao, Pingyang
2013, Volume 55, Issue 1
- 1-22 Creditor control rights, state of nature verification, and financial reporting conservatism
by Tan, Liang
- 23-42 Assessing methods of identifying management forecasts: CIG vs. researcher collected
by Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S.
- 43-65 Bundled forecasts in empirical accounting research
by Rogers, Jonathan L. & Van Buskirk, Andrew
- 66-90 Towards an understanding of the role of standard setters in standard setting
by Allen, Abigail & Ramanna, Karthik
- 91-110 Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading
by Skaife, Hollis A. & Veenman, David & Wangerin, Daniel
- 111-127 Employment protection legislation, adjustment costs and cross-country differences in cost behavior
by Banker, Rajiv D. & Byzalov, Dmitri & Chen, Lei (Tony)
2012, Volume 54, Issue 2
- 95-120 Analysts' industry expertise
by Kadan, Ohad & Madureira, Leonardo & Wang, Rong & Zach, Tzachi
- 132-149 Financial reporting frequency, information asymmetry, and the cost of equity
by Fu, Renhui & Kraft, Arthur & Zhang, Huai
- 154-173 The consequences of protecting audit partners’ personal assets from the threat of liability
by Lennox, Clive & Li, Bing
- 180-196 The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
by Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin
- 197-200 Mandatory clawback provisions, information disclosure, and the regulation of securities markets
by Denis, Diane K.
- 201-220 Financial reporting opacity and informed trading by international institutional investors
by Maffett, Mark
2012, Volume 53, Issue 3
- 489-503 Earnings restatements and differential timeliness of accounting conservatism
by Ettredge, Michael & Huang, Ying & Zhang, Weining
- 504-526 The implied cost of capital: A new approach
by Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei
- 527-554 Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance
by Masulis, Ronald W. & Wang, Cong & Xie, Fei
- 555-576 Evidence on the determinants and economic consequences of delegated monitoring
by Beatty, Anne & Liao, Scott & Weber, Joseph
- 577-591 Managerial reporting, overoptimism, and litigation risk
by Laux, Volker & Stocken, Phillip C.
- 592-611 Incentives for innovation and centralized versus delegated capital budgeting
by Dutta, Sunil & Fan, Qintao
- 612-634 Earnings announcements and attention constraints: The role of market design
by Chakrabarty, Bidisha & Moulton, Pamela C.
2012, Volume 53, Issue 1
- 1-20 Earnings dispersion and aggregate stock returns
by Jorgensen, Bjorn & Li, Jing & Sadka, Gil
- 21-33 A new measure of earnings forecast uncertainty
by Sheng, Xuguang & Thevenot, Maya
- 34-54 The information content of annual earnings announcements and mandatory adoption of IFRS
by Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R.
- 55-76 Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes
by Jung, Boochun & Shane, Philip B. & Sunny Yang, Yanhua
- 77-97 The effect of enforcement on timely loss recognition: Evidence from insider trading laws
by Jayaraman, Sudarshan
- 98-114 Institutional ownership and conservatism
by Ramalingegowda, Santhosh & Yu, Yong
- 115-135 Corporate suppliers and customers and accounting conservatism
by Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric
- 136-166 Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
by Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan
- 167-184 Capital market consequences of managers' voluntary disclosure styles
by Yang, Holly I.
- 185-204 Corporate governance and the information environment: Evidence from state antitakeover laws
by Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel
- 205-224 Who, if anyone, reacts to accrual information?
by Battalio, Robert H. & Lerman, Alina & Livnat, Joshua & Mendenhall, Richard R.
- 225-248 Does Regulation FD work? Evidence from analysts' reliance on public disclosure
by Kross, William J. & Suk, Inho
- 249-270 Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?
by Kim, Yongtae & Li, Haidan & Li, Siqi
- 271-289 14-Week quarters
by Johnston, Rick & Leone, Andrew J. & Ramnath, Sundaresh & Yang, Ya-wen
- 290-310 Measuring securities litigation risk
by Kim, Irene & Skinner, Douglas J.
- 311-329 Executive overconfidence and the slippery slope to financial misreporting
by Schrand, Catherine M. & Zechman, Sarah L.C.
- 330-352 Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
by Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z.
- 353-374 SEC enforcement: Does forthright disclosure and cooperation really matter?
by Files, Rebecca
- 375-390 The factors affecting illegal insider trading in firms with violations of GAAP
by Thevenot, Maya
- 391-411 The incentives for tax planning
by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.
- 412-434 Research in accounting for income taxes
by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.
- 435-449 Political considerations in the decision of Chinese SOEs to list in Hong Kong
by Hung, Mingyi & Wong, T.J. & Zhang, Tianyu
- 450-465 An empirical test of spatial competition in the audit market
by Numan, Wieteke & Willekens, Marleen
- 466-487 Nonprofit boards: Size, performance and managerial incentives
by Aggarwal, Rajesh K. & Evans, Mark E. & Nanda, Dhananjay
2011, Volume 52, Issue 2
- 101-125 Transparency and liquidity uncertainty in crisis periods
by Lang, Mark & Maffett, Mark
- 126-143 The effect of information quality on liquidity risk
by Ng, Jeffrey
- 144-152 Liquidity risk and accounting information
by Sadka, Ronnie
- 153-173 Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting
by Bhat, Gauri & Frankel, Richard & Martin, Xiumin
- 174-177 Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007–2009
by Kolasinski, Adam C.
- 178-202 Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
by Demerjian, Peter R.
- 209-227 From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
by Bertomeu, Jeremy & Magee, Robert P.
- 228-234 Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
by Wagenhofer, Alfred
- 235-251 Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
by Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F.
June 2011, Volume 52, Issue 1
- 1-20 Do delays in expected loss recognition affect banks' willingness to lend?
by Beatty, Anne & Liao, Scott
- 21-40 The effect of SOX on small auditor exits and audit quality
by DeFond, Mark L. & Lennox, Clive S.
- 41-61 Hometown advantage: The effects of monitoring institution location on financial reporting discretion
by Ayers, Benjamin C. & Ramalingegowda, Santhosh & Eric Yeung, P.
- 62-80 Scale effects of R&D as reflected in earnings and returns
by Ciftci, Mustafa & Cready, William M.
- 81-99 Isolating the effect of disclosure on information risk
by Tang, Vicki Wei
April 2011, Volume 51, Issue 3
- 219-239 The effect of cash flow forecasts on accrual quality and benchmark beating
by McInnis, John & Collins, Daniel W.
- 240-258 The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
by DeFond, Mark & Hu, Xuesong & Hung, Mingyi & Li, Siqi
- 259-278 Do the SEC's enforcement preferences affect corporate misconduct?
by Kedia, Simi & Rajgopal, Shiva
- 279-299 Understanding analysts' use of stock returns and other analysts' revisions when forecasting earnings
by Clement, Michael B. & Hales, Jeffrey & Xue, Yanfeng
- 300-313 Endogenous overconfidence in managerial forecasts
by Hilary, Gilles & Hsu, Charles
- 314-338 Does board gender diversity improve the informativeness of stock prices?
by Gul, Ferdinand A. & Srinidhi, Bin & Ng, Anthony C.
2011, Volume 51, Issue 1
- 1-20 Financial reporting quality and idiosyncratic return volatility
by Rajgopal, Shiva & Venkatachalam, Mohan
- 21-36 Why do CFOs become involved in material accounting manipulations?
by Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry
- 37-57 Consistency in meeting or beating earnings expectations and management earnings forecasts
by Kross, William J. & Ro, Byung T. & Suk, Inho
- 58-76 The quality of accounting information in politically connected firms
by Chaney, Paul K. & Faccio, Mara & Parsley, David
- 77-94 Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
by Choudhary, Preeti
- 95-114 The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
by Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K.
- 115-133 Pension plan accounting estimates and the freezing of defined benefit pension plans
by Comprix, Joseph & Muller, Karl A.
- 134-150 Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
by Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva
- 151-170 Earnouts: A study of financial contracting in acquisition agreements
by Cain, Matthew D. & Denis, David J. & Denis, Diane K.
- 171-185 Target ratcheting and effort reduction
by Bouwens, Jan & Kroos, Peter
- 186-202 The valuation impact of reconciling pro forma earnings to GAAP earnings
by Zhang, Huai & Zheng, Liu
- 204-218 Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
by Berger, Philip G.
February 2011, Volume 51, Issue 1-2
- 1-20 Financial reporting quality and idiosyncratic return volatility
by Rajgopal, Shiva & Venkatachalam, Mohan
- 21-36 Why do CFOs become involved in material accounting manipulations?
by Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry
- 37-57 Consistency in meeting or beating earnings expectations and management earnings forecasts
by Kross, William J. & Ro, Byung T. & Suk, Inho
- 58-76 The quality of accounting information in politically connected firms
by Chaney, Paul K. & Faccio, Mara & Parsley, David
- 77-94 Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
by Choudhary, Preeti
- 95-114 The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
by Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K.
- 115-133 Pension plan accounting estimates and the freezing of defined benefit pension plans
by Comprix, Joseph & Muller III, Karl A.
- 134-150 Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
by Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva
- 151-170 Earnouts: A study of financial contracting in acquisition agreements
by Cain, Matthew D. & Denis, David J. & Denis, Diane K.
- 171-185 Target ratcheting and effort reduction
by Bouwens, Jan & Kroos, Peter
- 186-202 The valuation impact of reconciling pro forma earnings to GAAP earnings
by Zhang, Huai & Zheng, Liu
- 204-218 Challenges and opportunities in disclosure research--A discussion of [`]the financial reporting environment: Review of the recent literature'
by Berger, Philip G.
December 2010, Volume 50, Issue 2-3
- 127-178 A review of tax research
by Hanlon, Michelle & Heitzman, Shane
- 179-234 The role of information and financial reporting in corporate governance and debt contracting
by Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P.
- 235-245 Corporate governance myths: Comments on Armstrong, Guay, and Weber
by Brickley, James A. & Zimmerman, Jerold L.
- 246-286 Implications for GAAP from an analysis of positive research in accounting
by Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J.
- 287-295 Discussion of "Implications for GAAP from an analysis of positive research in accounting"
by Lambert, Richard
- 296-343 The financial reporting environment: Review of the recent literature
by Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R.
- 344-401 Understanding earnings quality: A review of the proxies, their determinants and their consequences
by Dechow, Patricia & Ge, Weili & Schrand, Catherine
- 402-409 Earnings quality research: Advances, challenges and future research
by DeFond, Mark L.
- 410-454 Accounting anomalies and fundamental analysis: A review of recent research advances
by Richardson, Scott & Tuna, Irem & Wysocki, Peter
- 455-466 Accounting anomalies and fundamental analysis: An alternative view
by Lewellen, Jonathan
May 2010, Volume 50, Issue 1
- 2-19 Accrual-based and real earnings management activities around seasoned equity offerings
by Cohen, Daniel A. & Zarowin, Paul
- 20-41 Post loss/profit announcement drift
by Balakrishnan, Karthik & Bartov, Eli & Faurel, Lucile
- 42-57 Market demand for conservative analysts
by Hugon, Artur & Muslu, Volkan
- 58-73 Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy
by Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L.
- 74-92 Employee stock options and future firm performance: Evidence from option repricings
by Aboody, David & Johnson, Nicole Bastian & Kasznik, Ron
- 93-110 Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
by Li, Chan & Sun, Lili & Ettredge, Michael
- 111-125 Book-tax conformity, earnings persistence and the association between earnings and future cash flows
by Atwood, T.J. & Drake, Michael S. & Myers, Linda A.
April 2010, Volume 49, Issue 3
- 186-205 On the use of instrumental variables in accounting research
by Larcker, David F. & Rusticus, Tjomme O.
- 206-226 On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation
by Chen, Xia & Cheng, Qiang & Lo, Kin
- 227-246 Do management earnings forecasts incorporate information in accruals?
by Xu, Weihong
- 247-262 Executive pay and "independent" compensation consultants
by Murphy, Kevin J. & Sandino, Tatiana
- 263-280 The incentives of compensation consultants and CEO pay
by Cadman, Brian & Carter, Mary Ellen & Hillegeist, Stephen
February 2010, Volume 49, Issue 1-2