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Content
December 2024, Volume 29, Issue 4
- 3019-3052 Startups’ demand for accounting expertise: evidence from a randomized field experiment
by Ofir Gefen & David Reeb & Johan Sulaeman - 3053-3083 The explanatory power of explanatory variables
by Erik Johannesson & James A. Ohlson & Sophia Weihuan Zhai - 3084-3084 Correction: The explanatory power of explanatory variables
by Erik Johannesson & James A. Ohlson & Sophia Weihuan Zhai - 3085-3129 Selection bias in audit firm tenure research
by Ying Zhou & David P. Weber & Ce Wen - 3130-3175 Does audit firm hiring of former PCAOB personnel improve audit quality?
by Jagan Krishnan & Jayanthi Krishnan & Steven A. Maex - 3176-3217 Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19
by Darren Bernard & Elsa Maria Juliani & Alastair Lawrence - 3218-3257 Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons
by Ryan J. Casey & George W. Ruch - 3258-3292 Debiasing earnings persistence estimates
by Brian Rountree & Konduru Sivaramakrishnan & Yanyan Wang & Lisheng Yu - 3293-3327 Round number reference points and irregular patterns in reported gross margins
by Matthew Cedergren & Valerie Li - 3328-3368 Economic effects of litigation risk on corporate disclosure and innovation
by Stefan F. Schantl & Alfred Wagenhofer - 3369-3412 The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act
by Amanda Sanseverino - 3413-3448 Human bias in the oversight of firms: evidence from workplace safety violations
by Jonas Heese & Gerardo Pérez-Cavazos & Andreya Pérez-Silva - 3449-3496 Bankruptcy in groups
by William H. Beaver & Stefano Cascino & Maria Correia & Maureen F. McNichols - 3497-3533 Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence
by Neil Fargher & Lijuan Zhang - 3534-3563 Asymmetric motivated reasoning in investor judgment
by W. Brooke Elliott & Jessen L. Hobson & Ben W. Van Landuyt & Brian J. White - 3564-3599 Green dies in darkness? environmental externalities of newspaper closures
by John Xuefeng Jiang & Jing Kong - 3600-3632 Regulatory spillover effects in OTC markets
by Richard A. Cazier & Jianning Huang & Fuzhao Zhou - 3633-3678 When do firms deliver on the jobs they promise in return for state aid?
by Qingkai Dong & Aneesh Raghunandan & Shivaram Rajgopal - 3679-3712 Properties of accounting performance measures used in compensation contracts
by Oktay Urcan & Hayoung Yoon - 3713-3751 Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure
by Mei Cheng & Yuan Zhang - 3752-3787 The media response to a loss of analyst coverage
by Nicholas Guest & Jaewoo Kim - 3788-3837 IPO price formation and analyst coverage
by Joseph Weber & Michael Willenborg & Biyu Wu & Yanhua Sunny Yang - 3838-3886 Differences in the value relevance of identifiable intangible assets
by Zachary King & Thomas J. Linsmeier & Daniel D. Wangerin - 3887-3906 Computing corporate bond returns: a word (or two) of caution
by Martina Andreani & Diogo Palhares & Scott Richardson - 3907-3945 The importance of individual-pair lending relationships
by Omri Even-Tov & Xinlei Li & Hui Wang & Christopher Williams - 3946-3976 The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness
by Jing Wang & Michael Welker
September 2024, Volume 29, Issue 3
- 2031-2081 Voluntary disclosures by activist investors: the role of activist expectations
by Ryan McDonough & Venky Nagar & Jordan Schoenfeld - 2082-2124 Financial information and diverging beliefs
by Christopher S. Armstrong & Mirko S. Heinle & Irina Luneva - 2125-2156 Corporate carbon accounting: balance sheets and flow statements
by Stefan Reichelstein - 2157-2208 Diversity targets
by Wei Cai & Yue Chen & Shiva Rajgopal & Li Azinovic-Yang - 2209-2253 Decentralized Finance (DeFi) assurance: early evidence
by Thomas Bourveau & Janja Brendel & Jordan Schoenfeld - 2254-2297 Crypto-influencers
by Kenneth J. Merkley & Joseph Pacelli & Mark Piorkowski & Brian Williams - 2298-2317 Market and regulatory implications of social identity cohorts: a discussion of crypto influencers
by Alan D. Jagolinzer - 2318-2349 Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries
by Marc Eulerich & Aida Sanatizadeh & Hamid Vakilzadeh & David A. Wood - 2350-2390 The productivity effect of digital financial reporting
by Zheng Liu & Ning Zhang - 2391-2436 Consensus credit ratings: a view from banks
by Ben Lourie & N. Bugra Ozel & Alexander Nekrasov & Chenqi Zhu - 2437-2467 Accounting-based expected loss given default and debt contract design
by Dan Amiram & Edward Owens - 2468-2517 Creating visibility: voluntary disclosure by private firms pursuing an initial public offering
by Michael Dambra & Bryce Schonberger & Charles Wasley - 2518-2550 Myopic capital market concerns and investment incentives in business alliances
by Hui Chen & Thomas Pfeiffer - 2551-2577 Does hedge fund activism improve investment efficiency?
by Saikat Sovan Deb & Huu Nhan Duong & Amanjot Singh & Harminder Singh - 2578-2616 Activist directors: determinants and consequences
by Ian D. Gow & Sa-Pyung Sean Shin & Suraj Srinivasan - 2617-2649 Outside directors’ insider trading around board meetings
by Seil Kim & Seungjoon Oh - 2650-2687 Managers’ use of humor on public earnings conference calls
by Andrew C. Call & Rachel W. Flam & Joshua A. Lee & Nathan Y. Sharp - 2688-2723 Analyst following and R&D investment
by Thomas Canace & Jiao Li & Tao Ma - 2724-2752 Which multiples matter in M &A? An overview
by Matthew Shaffer - 2753-2797 Market for corporate control and demand for auditing: evidence from international M&A laws
by Ahrum Choi & Jeong-Bon Kim & Jay Junghun Lee & Jong Chool Park - 2798-2831 How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
by Cassandra Estep & Emily E. Griffith & Nikki L. MacKenzie - 2832-2870 To tell or not to tell: the incentive effects of disclosing employer assessments
by Alexandra Lilge & Abhishek Ramchandani - 2871-2926 Classification shifting using income-decreasing special items: measurement and valuation issues
by Ahmed M. Abdalla & Colin D. B. Clubb - 2927-2970 Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
by Le Luo & Mark Shuai Ma & Thomas C. Omer & Hong Xie - 2971-3017 Naming as business strategy: an analysis of eponymy and debt contracting
by Chen Chen & Michelle Song & Cameron Truong & Jin Zhang
June 2024, Volume 29, Issue 2
- 959-995 Measurement error, fixed effects, and false positives in accounting research
by Jared Jennings & Jung Min Kim & Joshua Lee & Daniel Taylor - 996-1038 The initial effect of U.S. tax reform on foreign acquisitions
by Harald J. Amberger & Leslie Robinson - 1039-1096 Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions
by Andy Fodor & Kelley Bergsma Lovelace & Vijay Singal & Jitendra Tayal - 1097-1146 Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds
by Feifei Wang & Xuemin Sterling Yan & Lingling Zheng - 1147-1191 National culture and analysts’ forecasting
by Ying Cao & Rubin Hao & Yong George Yang - 1192-1234 Analysts’ use of dividends in earnings forecasts
by Somnath Das & Philipp D. Schaberl & Pradyot K. Sen - 1235-1275 Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms
by Michael Iselin & Bret Johnson & Jacob Ott & Jacob Raleigh - 1276-1319 Proprietary costs and the equity financing choice
by Ioannis V. Floros & Konduru Sivaramakrishnan & Rustam Zufarov - 1320-1359 Material changes in accounting estimates and the usefulness of earnings
by Anne Albrecht & Matt Glendening & Kyonghee Kim & Kwang J. Lee - 1360-1406 When are concurrent quarterly reports useful for investors? Evidence from ASC 606
by Jesse L. Glaze & A. Nicole Skinner & Andrew Stephan - 1407-1455 The impact of standard setting on individual investors: evidence from SFAS 109
by Michelle Hutchens & Sonja O. Rego & Brian Williams - 1456-1490 Earnings prediction with DuPont components and calibration by life cycle
by Mark Anderson & Soonchul Hyun & Volkan Muslu & Dongning Yu - 1491-1523 The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles
by Jungbae Kim - 1524-1574 The interdependence between market structure and the quality of audited reports: the case of non-audit services
by Christopher Bleibtreu & Ulrike Stefani - 1575-1618 The nail that sticks out: corporate social responsibility and shareholder proposals
by Michael L. Barnett & Valentin Dimitrov & Feng Gao - 1619-1665 Going digital: implications for firm value and performance
by Wilbur Chen & Suraj Srinivasan - 1666-1706 The monitoring role of social media
by Jonas Heese & Joseph Pacelli - 1707-1740 Financial reporting for cryptocurrency
by Mei Luo & Shuangchen Yu - 1741-1793 Nonrecurring income taxes
by Dain C. Donelson & Colin Q. Koutney & Lillian F. Mills - 1794-1830 Did FIN 48 improve the mapping between tax expense and future cash taxes?
by Cristi A. Gleason & Kevin S. Markle & Jane Z. Song - 1831-1853 Taxing multinational income based on value creation versus value realization: an industry perspective
by Richard Sansing - 1854-1903 Prosocial CEOs, corporate policies, and firm value
by Mei Feng & Weili Ge & Zhejia Ling & Wei Ting Loh - 1904-1947 The gift that keeps on giving: stock returns around CEO stock gifts to family members
by Jennifer L. Brown & G. Ryan Huston & Brian S. Wenzel - 1948-1996 The impact of governmental accounting standards on public-sector pension funding
by Divya Anantharaman & Elizabeth Chuk - 1997-2029 The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis
by H. Kent Baker & Satish Kumar & Nitesh Pandey & Anup Srivastava
March 2024, Volume 29, Issue 1
- 1-32 Measuring weather exposure with annual reports
by Venky Nagar & Jordan Schoenfeld - 33-74 Climate-risk materiality and firm risk
by Ella Mae Matsumura & Rachna Prakash & Sandra C. Vera-Muñoz - 75-108 Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
by Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman - 109-150 CEO pay ratio voluntary disclosures and stakeholder reactions
by Lisa LaViers & Jason Sandvik & Da Xu - 151-193 Firm innovation and covenant tightness
by Zhiming Ma & Kirill E. Novoselov & Derrald Stice & Yue Zhang - 194-236 Strategic syndication: is bad news shared in loan syndicates?
by Andrea K. Down & Christopher D. Williams & Regina Wittenberg-Moerman - 237-275 Risk information, investor learning, and informational feedback
by Kevin Smith - 276-326 Overprecise forecasts
by Yi Dong & Xuejiao Liu & Gerald J. Lobo & Chenkai Ni - 327-353 Equity analyst social interactions and geographic information transmission
by Qi Chen & William J. Mayew & Huihao Yan - 354-387 Geographic connections to China and insider trading at the start of the COVID-19 pandemic
by Erin Henry & George A. Plesko & Caleb Rawson - 388-422 The power of not trading: Evidence from index fund ownership
by Caleb Rawson & Stephen P. Rowe - 423-450 Representations and warranties insurance in mergers and acquisitions
by Omri Even-Tov & James Ryans & Steven Davidoff Solomon - 451-492 The role of external regulators in mergers and acquisitions: evidence from SEC comment letters
by Tingting Liu & Tao Shu & Erin Towery & Jasmine Wang - 493-524 The risk-relevance of non-GAAP earnings
by Frank Heflin & Kalin S. Kolev & Benjamin Whipple - 525-526 Correction to: The risk-relevance of non-GAAP earnings
by Frank Heflin & Kalin S. Kolev & Benjamin Whipple - 527-579 Firm complexity and post-earnings announcement drift
by Alexander Barinov & Shawn Saeyeul Park & Çelim Yıldızhan - 580-620 Cyber risk and voluntary Service Organization Control (SOC) audits
by Jordan Schoenfeld - 621-664 Boardroom gender diversity reforms and institutional monitoring: global evidence
by Larry Fauver & Mingyi Hung & Alvaro G. Taboada & Emily Jing Wang - 665-700 Real effects of tax audits
by Andrew Belnap & Jeffrey L. Hoopes & Edward L. Maydew & Alex Turk - 701-735 Bridging the gap between stock price and bottom-line accounting numbers
by Zihang Peng & Pengguo Wang & Demetris Christodoulou - 736-769 How pervasive is corporate fraud?
by Alexander Dyck & Adair Morse & Luigi Zingales - 770-808 The disclosure quality consequences of copying standard-setter guidance
by Rachel Scott & A. Nicole Skinner & Kristen Valentine - 809-851 Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas
by Ke Na & Ivy Xiying Zhang & Yong Zhang - 852-888 On the dynamics between local and international tax planning in multinational corporations
by Christof Beuselinck & Jochen Pierk - 889-915 The asymmetric mispricing information in analysts’ target prices
by Jeremiah Green & John R. M. Hand & Anywhere Sikochi - 916-958 When attention is away, analysts misplay: distraction and analyst forecast performance
by Thomas Bourveau & Alexandre Garel & Peter Joos & Arthur Petit-Romec
December 2023, Volume 28, Issue 4
- 1887-1928 On the tax efficiency of startup firms
by Eric J. Allen & Jeffrey C. Allen & Sharat Raghavan & David H. Solomon - 1929-1970 Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
by Jeong-Bon Kim & Edward Lee & Xiaojian Tang & Junsheng Zhang - 1971-1971 Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
by Jeong-Bon Kim & Edward Lee & Xiaojian Tang & Junsheng Zhang - 1972-2001 Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions
by Gil Aharoni & Bryan Lim & Lubomir P. Litov & Jordan B. Neyland - 2002-2038 Double trouble? IRS’s attention to financial accounting restatements
by Zackery D. Fox & Ryan Wilson - 2039-2074 The economic consequences of ceasing option backdating
by Szu-fan Chen - 2075-2103 Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting
by Braiden Coleman & Michael Drake & Joseph Pacelli & Brady Twedt - 2104-2149 The association between current earnings surprises and the ex post bias of concurrently issued management forecasts
by Stephen P. Baginski & John L. Campbell & Patrick W. Ryu & James D. Warren - 2150-2195 On the validity of asymmetric timeliness measures of accounting conservatism
by J. Richard Dietrich & Karl A. Muller & Edward J. Riedl - 2196-2232 Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules
by Nilabhra Bhattacharya & Hye Sun Chang & Raluca Chiorean - 2233-2270 Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program
by Ole-Kristian Hope & Junhao Liu - 2271-2318 The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
by Jeong-Bon Kim & Chong Wang & Feng Wu - 2319-2360 Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic
by Ole-Kristian Hope & Congcong Li & Mark Shuai Ma & Xijiang Su - 2361-2400 Credit risk assessment and executives’ legal expertise
by Mia Hang Pham & Yulia Merkoulova & Chris Veld - 2401-2447 CEO compensation and real estate prices: pay for luck or pay for action?
by Ana Albuquerque & Benjamin Bennett & Cláudia Custódio & Dragana Cvijanović - 2448-2475 Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions
by Kyle Welch & Aaron Yoon - 2476-2515 The persistence and pricing of changes in multinational firms’ foreign cash holdings
by Novia X. Chen & Peng-Chia Chiu & Terry Shevlin - 2516-2555 Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
by Stephen Ryan & Barbara Seitz - 2556-2588 What can we learn about credit risk from debt valuation adjustments?
by Wen Lin & Argyro Panaretou & Grzegorz Pawlina & Catherine Shakespeare - 2589-2641 The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
by Bright Asante-Appiah & Tamara A. Lambert - 2642-2676 Public peers, accounting comparability, and value relevance of private firms’ financial reporting
by Thomas Bourveau & Jason V. Chen & Ferdinand Elfers & Jochen Pierk
September 2023, Volume 28, Issue 3
- 1141-1189 All losses are not alike: Real versus accounting-driven reported losses
by Feng Gu & Baruch Lev & Chenqi Zhu - 1190-1208 Trivialization of the bottom line and losing relevance of losses
by Anup Srivastava - 1209-1249 Real earnings management and the strategic release of new products: evidence from the motion picture industry
by James Jianxin Gong & S. Mark Young & Aner Zhou - 1250-1262 Real earnings management in the motion picture industry: strengthening the inferences from academic research
by George Foster - 1263-1315 Analyst ability and research effort: non-EPS forecast provision as a research quality signal
by Peter F. Pope & Tong Wang - 1316-1353 Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability
by Ciao-Wei Chen & Laura Yue Li - 1354-1387 Dividends, trust, and firm value
by Martin Kapons & Peter Kelly & Robert Stoumbos & Rafael Zambrana - 1388-1412 Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements
by Daniel Saavedra - 1413-1465 Is tax return information useful to equity investors?
by Paul Demeré - 1466-1499 Political information flow and management guidance
by Dane M. Christensen & Arthur Morris & Beverly R. Walther & Laura A. Wellman - 1500-1530 Stock price reactions to ESG news: the role of ESG ratings and disagreement
by George Serafeim & Aaron Yoon - 1531-1569 Analyst coverage and syndicated lending
by Nicholas Hallman & John S. Howe & Wei Wang - 1570-1617 Private disclosure and myopia: evidence from the JOBS act
by Badryah Alhusaini & Kimball L. Chapman & Hal D. White - 1618-1656 Filing speed, information leakage, and price formation
by Jeffrey L. Callen & Ron Kaniel & Dan Segal - 1657-1689 An analysis of net-outcome contracting with applications to equity-based compensation
by Christian Hofmann & Steven Huddart & Thomas Pfeiffer - 1690-1720 Revenue-expense matching and performance measure choice
by Rong Huang & Carol Marquardt & Bo Zhang - 1721-1764 Earnings forecasts of female CEOs: quality and consequences
by Claude Francoeur & Yuntian Li & Zvi Singer & Jing Zhang - 1765-1810 Bank financial reporting opacity and regulatory intervention
by John Gallemore - 1811-1855 Tax haven incorporation and financial reporting transparency
by Christina M. Lewellen - 1856-1885 When do firms use one set of books in an international tax compliance game?
by Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg
June 2023, Volume 28, Issue 2
- 385-420 Social media analysts and sell-side analyst research
by Michael S. Drake & James R. Moon & Brady J. Twedt & James D. Warren - 421-462 Trust, social capital, and the bond market benefits of ESG performance
by Hami Amiraslani & Karl V. Lins & Henri Servaes & Ane Tamayo - 463-496 Auditing versus monitoring and the role of commitment
by Peter-J. Jost - 497-532 Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
by Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson - 533-569 Investigating discretion in executive contracting: extracting private information from valuation allowance decisions
by Katharine D. Drake & Ellen Engel & Melissa A. Martin - 570-614 Altruism, social norms, and incentive contract design
by Margaret A. Abernethy & Jan Bouwens & Christian Hofmann & Laurence Lent - 615-657 Uncertainty about managerial horizon and voluntary disclosure
by Jung Min Kim - 658-688 Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment
by Erica E. Harris & Daniel G. Neely & Gregory D. Saxton - 689-725 Auditor conservatism, audit quality, and real consequences for clients
by Curtis Hall & J. Scott Judd & Jayanthi Sunder - 726-768 Accounting for uncertainty: an application of Bayesian methods to accruals models
by Matthias Breuer & Harm H. Schütt - 769-791 The effect of a warning on investors’ reactions to disclosure readability
by Lisa Koonce & Zheng Leitter & Brian White - 792-826 Other comprehensive income, its components, and analysts’ forecasts
by Joshua Anderson & Yiting Cao & Edward J. Riedl & Scarlett Xiaotong Song - 827-861 Valuation uncertainty and analysts’ use of DCF models
by Shengzhong Huang & Hongping Tan & Xiongyuan Wang & Changqiu Yu - 862-909 SEC comment letters on form S-4 and M&A accounting quality
by Bret A. Johnson & Ling Lei Lisic & Joon Seok Moon & Mengmeng Wang - 910-957 Taxes and director independence: evidence from board reforms worldwide
by Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu - 958-1002 Empirical implications of incorrect special item tax rate assumptions
by William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson - 1003-1034 Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation
by Jun Chen & Ningzhong Li & Xiaolu Zhou - 1035-1073 Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States
by Johnathon Cziffra & Steve Fortin & Zvi Singer - 1074-1106 When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance
by Rajiv D. Banker & Xinjie Ma & Carol Pomare & Yue Zhang - 1107-1139 Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry
by Tharindra Ranasinghe & Lin Yi & Ling Zhou
March 2023, Volume 28, Issue 1
- 1-44 The role of individual audit partners for narrative disclosures
by Christoph Mauritz & Martin Nienhaus & Christopher Oehler - 45-90 Earnings announcement delays and implications for the auditor-client relationship
by Kimball Chapman & Michael Drake & Joseph H. Schroeder & Timothy Seidel - 91-125 Knowing that you know: incentive effects of relative performance disclosure
by Pablo Casas-Arce & Carolyn Deller & F. Asís Martínez-Jerez & José Manuel Narciso - 126-163 Noncompliance with SEC regulations: evidence from timely loan disclosures
by Judson Caskey & Kanyuan Huang & Daniel Saavedra - 164-200 Principles-based accounting standards and audit outcomes: empirical evidence
by Myojung Cho & Gopal V. Krishnan - 201-236 Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling
by Barbara Su - 237-264 The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall
by Tim Martens - 265-306 Attention to dividends, inattention to earnings?
by Charles G. Ham & Zachary R. Kaplan & Steven Utke - 307-339 Corporate social performance and the managerial labor market
by Xin Dai & Feng Gao & Ling Lei Lisic & Ivy Xiying Zhang - 340-383 How does the market for corporate control impact tax avoidance? Evidence from international M&A laws
by Jinshuai Hu & Siqi Li & Terry Shevlin
December 2022, Volume 27, Issue 4
- 1157-1198 Real earnings management through syndicated lending
by Aytekin Ertan - 1199-1232 Capitalization vs. expensing and the behavior of R&D expenditures
by Dennis Oswald & Ana Simpson & Paul Zarowin - 1233-1275 Visuals and attention to earnings news on twitter
by Alexander Nekrasov & Siew Hong Teoh & Shijia Wu - 1276-1318 Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment
by Martin Nienhaus - 1319-1355 The unintended benefit of the risk factor mandate of 2005
by Allen H. Huang & Jianghua Shen & Amy Y. Zang - 1356-1356 Correction to: The unintended benefit of the risk factor mandate of 2005
by Allen H. Huang & Jianghua Shen & Amy Y. Zang - 1357-1388 Negotiation and executive gender pay gaps in nonprofit organizations
by Andrew R. Finley & Curtis M. Hall & Amanda R. Marino - 1389-1420 Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds
by John R. M. Hand & Henry Laurion & Alastair Lawrence & Nicholas Martin - 1421-1422 Correction to: Explaining firms’ earnings announcement stock returns using FactSet and I/B/E/S data feeds
by John R. M. Hand & Henry Laurion & Alastair Lawrence & Nicholas Martin - 1423-1456 Disagreement about fundamentals: measurement and consequences
by Paul Fischer & Chongho Kim & Frank Zhou - 1457-1492 Do bondholders incorporate expected repatriation taxes into their pricing of debt?
by Bradley S. Blaylock & Jimmy F. Downes & Mollie E. Mathis & Scott D. White - 1493-1525 Manager perception and proprietary investment disclosure
by Caleb Rawson - 1526-1526 Correction to: Manager perception and proprietary investment disclosure
by Caleb Rawson
September 2022, Volume 27, Issue 3
- 779-821 Walking the walk? Bank ESG disclosures and home mortgage lending
by Sudipta Basu & Justin Vitanza & Wei Wang & Xiaoyu Ross Zhu - 822-863 Do ESG funds make stakeholder-friendly investments?
by Aneesh Raghunandan & Shiva Rajgopal - 864-896 Walk the talk: ESG mutual fund voting on shareholder proposals
by Shane S. Dikolli & Mary Margaret Frank & Zhe Michael Guo & Luann J. Lynch - 897-937 Investors’ response to the #MeToo movement: does corporate culture matter?
by Mary Brooke Billings & April Klein & Yanting Crystal Shi - 938-985 Is artificial intelligence improving the audit process?
by Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk - 986-1037 Green new hiring
by Alper Darendeli & Kelvin K. F. Law & Michael Shen - 1038-1078 Meet, beat, and pollute
by Jake Thomas & Wentao Yao & Frank Zhang & Wei Zhu - 1079-1116 Real-time revenue and firm disclosure
by Elizabeth Blankespoor & Bradley E. Hendricks & Joseph Piotroski & Christina Synn - 1117-1124 Practical issues to consider when working with big data
by Lorien Stice-Lawrence - 1125-1156 Audit process, private information, and insider trading
by Salman Arif & John D. Kepler & Joseph Schroeder & Daniel Taylor
June 2022, Volume 27, Issue 2
- 391-440 Can short sellers constrain aggressive non-GAAP reporting?
by Nilabhra Bhattacharya & Theodore E. Christensen & Qunfeng Liao & Bo Ouyang - 441-476 Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?
by Tiana Lehmer & Ben Lourie & Devin Shanthikumar - 477-518 Unexpected distractions and investor attention to corporate announcements
by Doron Israeli & Ron Kasznik & Suhas A. Sridharan