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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
February 2010, Volume 49, Issue 1-2
- 26-33 In defense of fair value: Weighing the evidence on earnings management and asset securitizations
by Barth, Mary & Taylor, Daniel
- 34-52 Sarbanes-Oxley and corporate risk-taking
by Bargeron, Leonce L. & Lehn, Kenneth M. & Zutter, Chad J.
- 53-57 The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking
by Dey, Aiyesha
- 58-74 How does internal control regulation affect financial reporting?
by Altamuro, Jennifer & Beatty, Anne
- 75-83 The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality
by LaFond, Ryan & You, Haifeng
- 84-103 Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
by Lennox, Clive & Pittman, Jeffrey
- 104-108 How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews
by DeFond, Mark L.
- 109-132 The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions
by Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold
- 133-135 Materiality and voluntary disclosures
by Lo, Kin
- 136-154 Audit committee compensation and the demand for monitoring of the financial reporting process
by Engel, Ellen & Hayes, Rachel M. & Wang, Xue
- 155-160 Corporate compensation policies and audit fees
by Wysocki, Peter
- 161-178 Acquisition profitability and timely loss recognition
by Francis, Jere R. & Martin, Xiumin
- 179-183 Discussion of: "Acquisition profitability and timely loss recognition" by J. Francis and X. Martin
by Roychowdhury, Sugata
December 2009, Volume 48, Issue 2-3
- 112-131 How does financial reporting quality relate to investment efficiency?
by Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S.
- 132-150 Estimation and empirical properties of a firm-year measure of accounting conservatism
by Khan, Mozaffar & Watts, Ross L.
- 151-171 Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners
by Guedhami, Omrane & Pittman, Jeffrey A. & Saffar, Walid
- 172-189 Investor perceptions of board performance: Evidence from uncontested director elections
by Fischer, Paul E. & Gramlich, Jeffrey D. & Miller, Brian P. & White, Hal D.
- 190-209 Internal control and management guidance
by Feng, Mei & Li, Chan & McVay, Sarah
- 210-230 Perceived competition, profitability and the withholding of information about sales and the cost of sales
by Dedman, Elisabeth & Lennox, Clive
October 2009, Volume 48, Issue 1
- 2-16 Optimal impairment rules
by Göx, Robert F. & Wagenhofer, Alfred
- 17-36 On the information role of stock recommendation revisions
by AltInkIlIç, Oya & Hansen, Robert S.
- 37-53 Why do insiders trade? Evidence based on unique data on Swedish insiders
by Kallunki, Juha-Pekka & Nilsson, Henrik & Hellström, Jörgen
- 54-68 Economic consequences of firms' depreciation method choice: Evidence from capital investments
by Jackson, Scott B. & (Kelvin) Liu, Xiaotao & Cecchini, Mark
- 69-89 Peer firms in relative performance evaluation
by Albuquerque, Ana
- 90-109 Earnings guidance and market uncertainty
by Rogers, Jonathan L. & Skinner, Douglas J. & Van Buskirk, Andrew
June 2009, Volume 47, Issue 3
- 192-207 The impact of conservatism on management earnings forecasts
by Hui, Kai Wai & Matsunaga, Steve & Morse, Dale
- 208-225 The effect of earnings surprises on information asymmetry
by Brown, Stephen & Hillegeist, Stephen A. & Lo, Kin
- 226-243 Is PIN priced risk?
by Mohanram, Partha & Rajgopal, Shiva
- 244-264 Effect of derivative accounting rules on corporate risk-management behavior
by Zhang, Haiwen
- 265-287 Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise
by Gul, Ferdinand A. & Fung, Simon Yu Kit & Jaggi, Bikki
March 2009, Volume 47, Issue 1-2
- 2-26 The impact of the options backdating scandal on shareholders
by Bernile, Gennaro & Jarrell, Gregg A.
- 27-49 Taxes and the backdating of stock option exercise dates
by Dhaliwal, Dan & Erickson, Merle & Heitzman, Shane
- 50-58 Discussion of "The impact of the options backdating scandal on shareholders" and "Taxes and the backdating of stock option exercise dates"
by Armstrong, Christopher S. & Larcker, David F.
- 59-86 What determine financial analysts' career outcomes during mergers?
by Wu, Joanna Shuang & Zang, Amy Y.
- 87-90 Discussion of "What Determines Financial Analysts' Career Outcomes During Mergers?"
by Healy, Paul M.
- 91-107 Sell-side debt analysts
by Johnston, Rick & Markov, Stanimir & Ramnath, Sundaresh
- 108-130 An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility
by Cheng, Mei & Neamtiu, Monica
- 131-135 A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009)
by Kolasinski, Adam C.
- 136-156 Shareholder litigation and changes in disclosure behavior
by Rogers, Jonathan L. & Van Buskirk, Andrew
- 157-159 Discussion of [`]shareholder litigation and changes in disclosure behavior'
by Lowry, Michelle
- 160-181 Earnings volatility and earnings predictability
by Dichev, Ilia D. & Tang, Vicki Wei
- 182-190 Earnings persistence
by Frankel, Richard & Litov, Lubomir
December 2008, Volume 46, Issue 2-3
- 218-239 The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis
by Skinner, Douglas J.
- 240-260 The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
by Wittenberg-Moerman, Regina
- 261-278 Economic consequences of increasing the conformity in accounting for uncertain tax benefits
by Frischmann, Peter J. & Shevlin, Terry & Wilson, Ryan
- 279-293 The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?
by Nelson, Karen K. & Price, Richard A. & Rountree, Brian R.
- 294-311 An unintended consequence of book-tax conformity: A loss of earnings informativeness
by Hanlon, Michelle & Maydew, Edward L. & Shevlin, Terry
- 312-333 A positive theory of flexibility in accounting standards
by Dye, Ronald A. & Sridhar, Sri S.
- 334-348 Financial analysts' forecast revisions and managers' reporting behavior
by Beyer, Anne
- 349-365 The impact of the SEC's regulation of non-GAAP disclosures
by Heflin, Frank & Hsu, Charles
- 366-388 Using tax return data to simulate corporate marginal tax rates
by Graham, John R. & Mills, Lillian F.
- 389-404 The effect of "invisible" tax preferences on investment and tax preference measures
by Robinson, Leslie A. & Sansing, Richard
September 2008, Volume 46, Issue 1
- 2-22 Is accruals quality a priced risk factor?
by Core, John E. & Guay, Wayne R. & Verdi, Rodrigo
- 23-46 Effect of personal taxes on managers' decisions to sell their stock
by Jin, Li & Kothari, S.P.
- 47-61 Institutional stakeholdings and better-informed traders at earnings announcements
by Ali, Ashiq & Klasa, Sandy & Zhen Li, Oliver
- 62-77 Earnings management, lawsuits, and stock-for-stock acquirers' market performance
by Gong, Guojin & Louis, Henock & Sun, Amy X.
- 78-100 Voluntary disclosures and information production by analysts
by Langberg, Nisan & Sivaramakrishnan, K.
- 101-111 The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options
by Blacconiere, Walter G. & Johnson, Marilyn F. & Lewis, Melissa F.
- 112-134 State ownership, the institutional environment, and auditor choice: Evidence from China
by Wang, Qian & Wong, T.J. & Xia, Lijun
- 135-153 Managerial legal liability coverage and earnings conservatism
by Chung, Hyeesoo H. & Wynn, Jinyoung P.
- 154-171 Do directors perform for pay?
by Adams, Renée B. & Ferreira, Daniel
- 172-200 Dynamic incentives and retirement
by Sabac, Florin
- 201-215 Analyst responsiveness and the post-earnings-announcement drift
by Zhang, Yuan
August 2008, Volume 45, Issue 2-3
- 154-174 Conservatism and Debt
by Beatty, Anne & Weber, Joseph & Yu, Jeff Jiewei
- 175-180 Conservative financial reporting, debt covenants, and the agency costs of debt
by Guay, Wayne R.
- 181-208 Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
by Leuz, Christian & Triantis, Alexander & Yue Wang, Tracy
- 209-220 Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on "going dark"
by Coles, Jeffrey L.
- 221-247 Annual report readability, current earnings, and earnings persistence
by Li, Feng
- 248-252 Discussion of "Annual report readability, current earnings, and earnings persistence"
by Bloomfield, Robert
- 253-281 The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting
by Ramanna, Karthik
- 282-288 Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting"
by Skinner, Douglas J.
- 289-316 The superiority and disciplining role of independent analysts
by Gu, Zhaoyang & Xue, Jian
- 317-323 Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts
by Lys, Thomas Z. & Sunder, Jayanthi
- 324-349 Earnings quality at initial public offerings
by Ball, Ray & Shivakumar, Lakshmanan
- 350-357 Earnings management and earnings quality
by Lo, Kin
- 358-378 Mark-to-market accounting and liquidity pricing
by Allen, Franklin & Carletti, Elena
- 379-387 Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing
by Sapra, Haresh
March 2008, Volume 45, Issue 1
- 2-26 Do firms manage earnings to meet dividend thresholds
by Daniel, Naveen D. & Denis, David J. & Naveen, Lalitha
- 27-54 The contracting benefits of accounting conservatism to lenders and borrowers
by Zhang, Jieying
- 55-77 Are accruals mispriced Evidence from tests of an Intertemporal Capital Asset Pricing Model
by Khan, Mozaffar
- 78-93 The timing of industry and firm earnings information in security prices: A re-evaluation
by Elgers, Pieter T. & Porter, Susan L. & Emily Xu, Le
- 94-115 What's in a vote The short- and long-run impact of dual-class equity on IPO firm values
by Smart, Scott B. & Thirumalai, Ramabhadran S. & Zutter, Chad J.
- 116-138 Audit effort and earnings management
by Caramanis, Constantinos & Lennox, Clive
- 139-152 Performance standards and optimal incentives
by Gutiérrez Arnaiz, Óscar & Salas-Fumás, Vicente
December 2007, Volume 44, Issue 3
- 300-327 Performance-based compensation in member-owned firms: An examination of medical group practices
by Ittner, Christopher D. & Larcker, David F. & Pizzini, Mina
- 328-358 Fair-value pension accounting
by Hann, Rebecca N. & Heflin, Frank & Subramanayam, K.R.
- 359-377 The monitoring role of insiders
by Drymiotes, George
- 378-398 The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance
by Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J.
- 399-419 Intra-year shifts in the earnings distribution and their implications for earnings management
by Kerstein, Joseph & Rai, Atul
September 2007, Volume 44, Issue 1-2
- 2-31 Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
by Roychowdhury, Sugata & Watts, Ross L.
- 32-35 Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"
by Beatty, Anne
- 36-63 Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance
by Anilowski, Carol & Feng, Mei & Skinner, Douglas J.
- 64-73 Aggregate earnings, stock market returns and macroeconomic activity: A discussion of `does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance'
by Shivakumar, Lakshmanan
- 74-115 Economic consequences of the Sarbanes-Oxley Act of 2002
by Zhang, Ivy Xiying
- 116-145 The Sarbanes-Oxley Act and firms' going-private decisions
by Engel, Ellen & Hayes, Rachel M. & Wang, Xue
- 146-165 Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
by Leuz, Christian
- 166-192 The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
by Ashbaugh-Skaife, Hollis & Collins, Daniel W. & Kinney Jr., William R.
- 193-223 Determinants of weaknesses in internal control over financial reporting
by Doyle, Jeffrey & Ge, Weili & McVay, Sarah
- 224-237 Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007)
by Leone, Andrew J.
- 238-286 Corporate disclosures by family firms
by Ali, Ashiq & Chen, Tai-Yuan & Radhakrishnan, Suresh
- 287-297 A discussion of `corporate disclosure by family firms'
by Hutton, Amy P.
July 2007, Volume 43, Issue 2-3
- 153-180 Earnings announcement premia and the limits to arbitrage
by Cohen, Daniel A. & Dey, Aiyesha & Lys, Thomas Z. & Sunder, Shyam V.
- 181-217 The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports
by Butler, Marty & Kraft, Arthur & Weiss, Ira S.
- 219-244 How do accounting variables explain stock price movements? Theory and evidence
by Chen, Peter & Zhang, Guochang
- 245-274 Voluntary disclosure under uncertainty about the reporting objective
by Einhorn, Eti
- 275-297 Industry product market competition and managerial incentives
by Karuna, Christo
- 299-320 The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry
by Gaver, Jennifer J. & Paterson, Jeffrey S.
- 321-339 The interaction among disclosure, competition between firms, and analyst following
by Arya, Anil & Mittendorf, Brian
- 341-368 Delisting returns and their effect on accounting-based market anomalies
by Beaver, William & McNichols, Maureen & Price, Richard
- 369-390 Earnings management and accounting income aggregation
by Jacob, John & Jorgensen, Bjorn N.
- 391-410 Voluntary disclosure of information when firms are uncertain of investor response
by Suijs, Jeroen
- 411-437 Accounting conservatism and board of director characteristics: An empirical analysis
by Ahmed, Anwer S. & Duellman, Scott
- 439-452 Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia
by Ogneva, Maria & Subramanyam, K.R.
March 2007, Volume 43, Issue 1
- 3-36 Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings
by Huddart, Steven & Ke, Bin & Shi, Charles
- 37-67 Investor protection and the information content of annual earnings announcements: International evidence
by DeFond, Mark & Hung, Mingyi & Trezevant, Robert
- 69-93 Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay
by Ortiz-Molina, Hernan
- 95-119 The effect of equity compensation on voluntary executive turnover
by Balsam, Steven & Miharjo, Setiyono
- 121-150 Did the 2003 Tax Act reduce the cost of equity capital?
by Dhaliwal, Dan & Krull, Linda & Li, Oliver Zhen
December 2006, Volume 42, Issue 3
- 303-334 Differential properties in the ratings of certified versus non-certified bond-rating agencies
by Beaver, William H. & Shakespeare, Catherine & Soliman, Mark T.
- 335-370 Earnings management through real activities manipulation
by Roychowdhury, Sugata
- 371-383 Fundamentals of shareholder tax capitalization
by Guenther, David A. & Sansing, Richard
- 385-416 Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
by Comprix, Joseph & Muller III, Karl A.
- 417-437 Dynamic incentives and dual-purpose accounting
by Feltham, Gerald & Indjejikian, Raffi & Nanda, Dhananjay
- 439-458 The informativeness of earnings and management's issuance of earnings forecasts
by Lennox, Clive S. & Park, Chul W.
October 2006, Volume 42, Issue 1-2
- 3-33 Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
by Mashruwala, Christina & Rajgopal, Shivaram & Shevlin, Terry
- 35-52 Costly arbitrage and the myth of idiosyncratic risk
by Pontiff, Jeffrey
- 53-85 The relation between corporate financing activities, analysts' forecasts and stock returns
by Bradshaw, Mark T. & Richardson, Scott A. & Sloan, Richard G.
- 87-105 Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns
by Cohen, Daniel A. & Lys, Thomas Z.
- 107-148 Financial reporting incentives for conservative accounting: The influence of legal and political institutions
by Bushman, Robert M. & Piotroski, Joseph D.
- 149-165 Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
by Guay, Wayne & Verrecchia, Robert
- 167-192 Asymmetric sensitivity of CEO cash compensation to stock returns
by Leone, Andrew J. & Wu, Joanna Shuang & Zimmerman, Jerold L.
- 193-202 Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion
by Dechow, Patricia M.
- 203-243 The effects of corporate governance on firms' credit ratings
by Ashbaugh-Skaife, Hollis & Collins, Daniel W. & LaFond, Ryan
- 245-254 Discussion of the effects of corporate governance on firms' credit ratings
by Weber, Joseph
- 255-283 Earnings management and cross listing: Are reconciled earnings comparable to US earnings?
by Lang, Mark & Smith Raedy, Jana & Wilson, Wendy
- 285-299 Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson (2006)
by Leuz, Christian
September 2006, Volume 41, Issue 3
- 237-256 Golden handshakes: Separation pay for retired and dismissed CEOs
by Yermack, David
- 257-270 Capital budgeting for new projects: On the role of auditing in information acquisition
by Kim, Doyoung
- 271-292 Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks
by Francis, Jennifer & Nanda, Dhananjay & Wang, Xin
- 293-305 An introduction to the governance and taxation of not-for-profit organizations
by Bolton, Patrick & Mehran, Hamid
- 307-333 Agency problems of excess endowment holdings in not-for-profit firms
by Core, John E. & Guay, Wayne R. & Verdi, Rodrigo S.
- 335-362 Corporate-sponsored foundations and earnings management
by Petrovits, Christine M.
- 363-384 Governing private foundations using the tax law
by Sansing, Richard & Yetman, Robert
April 2006, Volume 41, Issue 1-2
- 3-27 Stock repurchases as an earnings management device
by Hribar, Paul & Jenkins, Nicole Thorne & Johnson, W. Bruce
- 29-54 Determinants of the informativeness of analyst research
by Frankel, Richard & Kothari, S.P. & Weber, Joseph
- 55-85 Identifying the effect of managerial control on firm performance
by Adams, Renee B. & Santos, Joao A.C.
- 87-117 Buys, holds, and sells: The distribution of investment banks' stock ratings and the implications for the profitability of analysts' recommendations
by Barber, Brad M. & Lehavy, Reuven & McNichols, Maureen & Trueman, Brett
- 119-146 Which types of analyst firms are more optimistic?
by Cowen, Amanda & Groysberg, Boris & Healy, Paul
- 147-171 Revenue surprises and stock returns
by Jegadeesh, Narasimhan & Livnat, Joshua
- 173-200 Earnings management around employee stock option reissues
by Coles, Jeffrey L. & Hertzel, Michael & Kalpathy, Swaminathan
- 201-234 Information technology, organizational design, and transfer pricing
by Dikolli, Shane S. & Vaysman, Igor
December 2005, Volume 40, Issue 1-3
- 3-73 The economic implications of corporate financial reporting
by Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva
- 75-99 Acquirers' abnormal returns and the non-Big 4 auditor clientele effect
by Louis, Henock
- 101-128 Performance pricing in bank debt contracts
by Asquith, Paul & Beatty, Anne & Weber, Joseph
- 129-152 The persistence of relative performance in stock recommendations of sell-side financial analysts
by Li, Xi
- 153-187 Profit sharing and monitoring in partnerships
by Huddart, Steven & Liang, Pierre Jinghong
- 189-210 Offering stock options to gauge managerial talent
by Arya, Anil & Mittendorf, Brian
- 211-229 The credibility of self-regulation: Evidence from the accounting profession's peer review program
by Hilary, Gilles & Lennox, Clive
- 231-246 Using disclosure to influence herd behavior and alter competition
by Arya, Anil & Mittendorf, Brian
September 2005, Volume 39, Issue 3
- 383-409 Selective disclosures in the presence of uncertainty about information endowment
by Pae, Suil
- 411-436 Operating performance following open market share repurchase announcements
by Lie, Erik
- 437-485 Accrual reliability, earnings persistence and stock prices
by Richardson, Scott A. & Sloan, Richard G. & Soliman, Mark T. & Tuna, Irem
- 487-507 Does disclosure deter or trigger litigation?
by Field, Laura & Lowry, Michelle & Shu, Susan
- 509-533 To blame or not to blame: Analysts' reactions to external explanations for poor financial performance
by Barton, Jan & Mercer, Molly
- 535-561 Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1
by Zhang, Yuan
June 2005, Volume 39, Issue 2
- 201-231 Audit quality and executive officers' affiliations with CPA firms
by Lennox, Clive
- 233-264 Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board
by Bushee, Brian J. & Leuz, Christian
- 265-294 A contracting perspective on earnings quality
by Christensen, Peter O. & Feltham, Gerald A. & Sabac, Florin
- 295-327 The market pricing of accruals quality
by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine
- 329-360 Earnings and dividend informativeness when cash flow rights are separated from voting rights
by Francis, Jennifer & Schipper, Katherine & Vincent, Linda
- 361-380 Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
by Louis, Henock & Robinson, Dahlia
February 2005, Volume 39, Issue 1
- 3-24 Investor learning about analyst predictive ability
by Chen, Qi & Francis, Jennifer & Jiang, Wei
- 25-53 Do institutional investors exploit the post-earnings announcement drift?
by Ke, Bin & Ramalingegowda, Santhosh
- 55-81 Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations?
by Piotroski, Joseph D. & Roulstone, Darren T.
- 83-128 Earnings quality in UK private firms: comparative loss recognition timeliness
by Ball, Ray & Shivakumar, Lakshmanan
- 129-161 Implications of survival and data trimming for tests of market efficiency
by Kothari, S. P. & Sabino, Jowell S. & Zach, Tzachi
- 163-197 Performance matched discretionary accrual measures
by Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E.
December 2004, Volume 38, Issue 1
- 3-50 Testing behavioral finance theories using trends and consistency in financial performance
by Chan, Wesley S. & Frankel, Richard & Kothari, S.P.
- 51-64 Discussion of: "Testing behavioral finance theories using trends and sequences in financial performance," (by Wesley Chan, Richard Frankel, and S.P. Kothari)
by Daniel, Kent
- 65-116 Investor protection under unregulated financial reporting
by Barton, Jan & Waymire, Gregory
- 117-128 Discussion of: "Investor protection under unregulated financial reporting" (by Jan Barton and Gregory Waymire)
by Leftwich, Richard
- 129-170 Analysts' treatment of nonrecurring items in street earnings
by Gu, Zhaoyang & Chen, Ting
- 171-203 Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
by Basu, Sudipta & Markov, Stanimir
- 205-222 Discussion of analysts' treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
by Lambert, Richard A.
- 223-250 Disclosure bias
by Fischer, Paul E. & Verrecchia, Robert E.
- 251-262 Benefits of a slanted view: a discussion of 'disclosure bias'
by Arya, Anil & Mittendorf, Brian
- 263-296 In denial? Stock market underreaction to going-concern audit report disclosures
by Taffler, Richard J. & Lu, Jeffrey & Kausar, Asad
- 297-331 Do investors overvalue firms with bloated balance sheets?
by Hirshleifer, David & Kewei Hou & Teoh, Siew Hong & Yinglei Zhang
- 333-348 What do we learn from two new accounting-based stock market anomalies?
by Basu, Sudipta
September 2004, Volume 37, Issue 3
- 293-314 The effectiveness of Regulation FD
by Gintschel, Andreas & Markov, Stanimir
- 315-342 Board characteristics, accounting report integrity, and the cost of debt
by Anderson, Ronald C. & Mansi, Sattar A. & Reeb, David M.
- 343-366 Conference calls and information asymmetry
by Brown, Stephen & Hillegeist, Stephen A. & Lo, Kin
- 367-391 Regulatory monitoring as a substitute for debt covenants
by Black, Ervin L. & Carnes, Thomas A. & Mosebach, Michael & Moyer, Susan E.
- 393-416 Do insurers manipulate loss reserves to mask solvency problems?
by Gaver, Jennifer J. & Paterson, Jeffrey S.
June 2004, Volume 37, Issue 2
- 139-165 An empirical analysis of auditor reporting and its association with abnormal accruals
by Butler, Marty & Leone, Andrew J. & Willenborg, Michael
- 167-201 Financial accounting information, organizational complexity and corporate governance systems
by Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie
- 203-228 Taxes, keiretsu affiliation, and income shifting
by Gramlich, J.D.Jeffrey D. & Limpaphayom, Piman & Ghon Rhee, S.
- 229-259 Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders
by Frankel, Richard & Li, Xu
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