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Content
June 2022, Volume 27, Issue 2
- 519-569 Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
by Dain C. Donelson & Jennifer L. Glenn & Christopher G. Yust - 570-606 How do most low ETR firms avoid paying taxes?
by Dane M. Christensen & David G. Kenchington & Rick C. Laux - 607-646 Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
by Ray Ball & Gil Sadka & Ayung Tseng - 647-648 Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
by Ray Ball & Gil Sadka & Ayung Tseng - 649-667 Researchers’ data analysis choices: an excess of false positives?
by James A. Ohlson - 668-705 The role of information transparency in the product market: an examination of the sustainability of profitability differences
by Ruyun (Ivy) Feng & Michael D. Kimbrough & Sijing Wei - 706-744 Unpatented innovation and merger synergies
by M. D. Beneish & C. R. Harvey & A. Tseng & P. Vorst - 745-778 Expected economic growth and investment in corporate tax planning
by Jaewoo Kim & Sean McGuire & Steven Savoy & Ryan Wilson
March 2022, Volume 27, Issue 1
- 1-34 Career concerns for revealing misreporting
by Quinn D. Curtis & Justin J. Hopkins - 35-75 Hedging, hedge accounting, and earnings predictability
by Tharindra Ranasinghe & Konduru Sivaramakrishnan & Lin Yi - 76-121 Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities
by Divya Anantharaman & Feng Gao & Hariom Manchiraju - 122-147 Status motives and agent-to-agent information sharing
by Jasmijn C. Bol & Justin Leiby - 148-184 Languages and corporate tax avoidance
by Ke Na & Wenjia Yan - 185-230 Earnings announcement return extrapolation
by Aytekin Ertan & Stephen A. Karolyi & Peter W. Kelly & Robert Stoumbos - 231-231 Correction to: Earnings announcement return extrapolation
by Aytekin Ertan & Stephen A. Karolyi & Peter W. Kelly & Robert Stoumbos - 232-274 Accounting-based thresholds and growth decisions in the banking industry
by Hailey Ballew & Michael Iselin & Allison Nicoletti - 275-312 Major government customers and loan contract terms
by Daniel Cohen & Bin Li & Ningzhong Li & Yun Lou - 313-343 Rationalizing forecast inefficiency
by Charles G. Ham & Zachary R. Kaplan & Zawadi R. Lemayian - 344-389 Are corruption and corporate tax avoidance in the United States related?
by Ahmed Al-Hadi & Grantley Taylor & Grant Richardson
December 2021, Volume 26, Issue 4
- 1249-1289 The power of firm fundamental information in explaining stock returns
by Shuai Shao & Robert Stoumbos & X. Frank Zhang - 1290-1322 The use of adjusted earnings in performance evaluation
by Asher Curtis & Valerie Li & Paige H. Patrick - 1323-1343 Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures
by Margaret H. Christ & Scott A. Emett & Scott L. Summers & David A. Wood - 1344-1389 Re-examining the impact of mandatory IFRS adoption on IPO underpricing
by Donal Byard & Masako Darrough & Jangwon Suh - 1390-1427 What moves stock prices around credit rating changes?
by Omri Even-Tov & Naim Bugra Ozel - 1428-1455 FSA in an ETF world
by Russell J. Lundholm - 1456-1491 Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?
by Mary Brooke Billings & Matthew C. Cedergren & Svenja Dube - 1492-1531 Buying products from whom you know: personal connections and information asymmetry in supply chain relationships
by Ting Chen & Hagit Levy & Xiumin Martin & Ron Shalev - 1532-1586 IAS 7 and value relevance: the direct method versus the indirect method
by Richard Kent & Jacqueline Birt - 1587-1622 The value of board commitment
by Tim Baldenius & Xiaojing Meng & Lin Qiu
September 2021, Volume 26, Issue 3
- 867-905 Financial misconduct and employee mistreatment: Evidence from wage theft
by Aneesh Raghunandan - 906-932 Doing good when doing well: evidence on real earnings management
by William Grieser & Charles J. Hadlock & Joshua R. Pierce - 933-970 Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care
by Amanda Beck & Collin Gilstrap & Jordan Rippy & Brian Vansant - 971-1001 Voluntary disclosure when private information and disclosure costs are jointly determined
by Jung Min Kim & Daniel J. Taylor & Robert E. Verrecchia - 1002-1003 Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined
by Jung Min Kim & Daniel J. Taylor & Robert E. Verrecchia - 1004-1045 Criminals, bankruptcy, and cost of debt
by Kasper Regenburg & Morten Nicklas Bigler Seitz - 1046-1087 Monitoring or payroll maximization? What happens when workers enter the boardroom?
by Cristi A. Gleason & Sascha Kieback & Martin Thomsen & Christoph Watrin - 1088-1136 A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters
by Andrea Pawliczek & A. Nicole Skinner & Laura A. Wellman - 1137-1175 The impact of carbon disclosure mandates on emissions and financial operating performance
by Benedikt Downar & Jürgen Ernstberger & Stefan Reichelstein & Sebastian Schwenen & Aleksandar Zaklan - 1176-1248 Mandatory CSR and sustainability reporting: economic analysis and literature review
by Hans B. Christensen & Luzi Hail & Christian Leuz
June 2021, Volume 26, Issue 2
- 425-467 Analyst teams
by Bingxu Fang & Ole-Kristian Hope - 468-519 Using machine learning to detect misstatements
by Jeremy Bertomeu & Edwige Cheynel & Eric Floyd & Wenqiang Pan - 520-558 Is all disaggregation good for investors? Evidence from earnings announcements
by Eric R. Holzman & Nathan T. Marshall & Joseph H. Schroeder & Teri Lombardi Yohn - 559-619 Measuring audit quality
by Shivaram Rajgopal & Suraj Srinivasan & Xin Zheng - 620-655 Management forecasts of volatility
by Atif Ellahie & Xiaoxia Peng - 656-657 Correction to: Management forecasts of volatility
by Atif Ellahie & Xiaoxia Peng - 658-692 Voluntary versus mandatory disclosure
by Jeremy Bertomeu & Igor Vaysman & Wenjie Xue - 693-729 Heterogeneity in expertise in a credence goods setting: evidence from audit partners
by Daniel Aobdia & Saad Siddiqui & Andres Vinelli - 730-771 Real effects of auditor conservatism
by Mahfuz Chy & Ole-Kristian Hope - 772-814 Non-random sampling and association tests on realized returns and risk proxies
by Frank Ecker & Jennifer Francis & Per Olsson & Katherine Schipper - 815-863 Measuring credit risk using qualitative disclosure
by John Donovan & Jared Jennings & Kevin Koharki & Joshua Lee - 864-865 Correction to: Inducement grants, hiring announcements, and adverse selection for new CEOs
by Brian Cadman & Richard Carrizosa & Xiaoxia Peng
March 2021, Volume 26, Issue 1
- 1-36 Analysts’ annual earnings forecasts and changes to the I/B/E/S database
by Andrew C. Call & Max Hewitt & Jessica Watkins & Teri Lombardi Yohn - 37-80 Textual classification of SEC comment letters
by James P. Ryans - 81-122 Earnings beta
by Atif Ellahie - 123-123 Correction to: Earnings beta
by Atif Ellahie - 124-171 State contract law and the use of accounting information in debt contracts
by Colleen Honigsberg & Sharon P. Katz & Sunay Mutlu & Gil Sadka - 172-217 Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment
by Theodore E. Christensen & Enrique Gomez & Matthew Ma & Jing Pan - 218-257 Oil prices, earnings, and stock returns
by Steve Crawford & Garen Markarian & Volkan Muslu & Richard Price - 258-292 CDS trading and nonrelationship lending dynamics
by Jung Koo Kang & Christopher D. Williams & Regina Wittenberg-Moerman - 293-342 Customer satisfaction and the cost of capital
by Cameron Truong & Thu Ha Nguyen & Thanh Huynh - 343-390 Does the media spotlight burn or spur innovation?
by Lili Dai & Rui Shen & Bohui Zhang - 391-423 Connecting book rate of return to risk and return: the information conveyed by conservative accounting
by Stephen H. Penman & Xiao-Jun Zhang
December 2020, Volume 25, Issue 4
- 1201-1229 The effect of ASU 2014–08 on the use of discontinued operations to manage earnings
by Yuan Ji & James Potepa & Oded Rozenbaum - 1230-1262 Gender and beauty in the financial analyst profession: evidence from the United States and China
by Congcong Li & An-Ping Lin & Hai Lu & Kevin Veenstra - 1263-1300 Economic persistence, earnings informativeness, and stock return regularities
by Kai Du & Steven Huddart - 1301-1343 Tax-savvy executives
by Thomas R. Kubick & Yijun Li & John R. Robinson - 1344-1381 Do going concern opinions provide incremental information to predict corporate defaults?
by Elizabeth Gutierrez & Jake Krupa & Miguel Minutti-Meza & Maria Vulcheva - 1382-1409 Negative accounting earnings and gross domestic product
by Fabio B. Gaertner & Asad Kausar & Logan B. Steele - 1410-1443 Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation
by Jaewoo Kim & Bryce Schonberger & Charles Wasley & Hunter Land - 1444-1474 Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments
by Nicole L. Cade & Lisa Koonce & Kim I. Mendoza - 1475-1506 The impact of revealing auditor partner quality: evidence from a long panel
by C. S. Agnes Cheng & Kun Wang & Yanping Xu & Ning Zhang - 1507-1541 Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation
by Ryan T. Ball & Jonathan Bonham & Thomas Hemmer
September 2020, Volume 25, Issue 3
- 811-854 Does financial reporting misconduct pay off even when discovered?
by Dan Amiram & Serene Huang & Shiva Rajgopal - 855-902 The effects of MiFID II on sell-side analysts, buy-side analysts, and firms
by Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan - 903-962 Measuring disclosure using 8-K filings
by Jing He & Marlene A. Plumlee - 963-1001 Social connections between media and firm executives and the properties of media reporting
by Yi Ru & Jian Xue & Yuan Zhang & Xin Zhou - 1002-1039 GDP growth incentives and earnings management: evidence from China
by Xia Chen & Qiang Cheng & Ying Hao & Qiang Liu - 1040-1077 Stock-based compensation, financial analysts, and equity overvaluation
by Partha Mohanram & Brian White & Wuyang Zhao - 1078-1097 Stock compensation expense, cash flows, and inflated valuations
by Sanjeev Bhojraj - 1098-1134 Machine learning improves accounting estimates: evidence from insurance payments
by Kexing Ding & Baruch Lev & Xuan Peng & Ting Sun & Miklos A. Vasarhelyi - 1135-1155 Machine learning improves accounting: discussion, implementation and research opportunities
by Jeremy Bertomeu - 1156-1199 High-frequency traders and price informativeness during earnings announcements
by Nilabhra Bhattacharya & Bidisha Chakrabarty & Xu (Frank) Wang
June 2020, Volume 25, Issue 2
- 405-437 The changing implications of research and development expenditures for future profitability
by Asher Curtis & Sarah McVay & Sara Toynbee - 438-473 Use of independent valuation specialists in valuing employee stock options: evidence from IPOs
by Michael D. Stuart & Richard H. Willis - 474-512 Investor relations and IPO performance
by Salim Chahine & Gonul Colak & Iftekhar Hasan & Mohamad Mazboudi - 513-557 Sleeping with the enemy: should investment banks be allowed to engage in prop trading?
by Andreas Charitou & Irene Karamanou - 558-596 The treatment of special items in determining CEO cash compensation
by James Potepa - 597-635 Discretionary disclosure and manager horizon: evidence from patenting
by Stephen Glaeser & Jeremy Michels & Robert E. Verrecchia - 636-671 Do excessively volatile forecasts impact investors?
by Russell Lundholm & Rafael Rogo - 672-725 The market’s reaction to changes in relative performance rankings
by Jared Jennings & Hojun Seo & Mark T. Soliman - 726-777 Policy uncertainty and loan loss provisions in the banking industry
by Jeffrey Ng & Walid Saffar & Janus Jian Zhang - 778-809 Audit partner identification and audit quality
by Kyungha Kari Lee & Carolyn B. Levine
March 2020, Volume 25, Issue 1
- 1-53 Management bias across multiple accounting estimates
by Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens - 54-83 Analyst forecasts: sales and profit margins
by C. S. Agnes Cheng & K. C. Kenneth Chu & James Ohlson - 84-119 Entropy-balanced accruals
by Jeff L. McMullin & Bryce Schonberger - 120-158 The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items
by Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou - 159-200 Opportunity knocks but once: delayed disclosure of financial items in earnings announcements and neglect of earnings news
by Yifan Li & Alexander Nekrasov & Siew Hong Teoh - 201-245 A simple structural estimator of disclosure costs
by E. Cheynel & M. Liu-Watts - 246-278 Family entrenchment and internal control: evidence from S&P 1500 firms
by Xia Chen & Mei Feng & Chan Li - 279-312 Inducement grants, hiring announcements, and adverse selection for new CEOs
by Brian Cadman & Richard Carrizosa & Xiaoxia Peng - 313-341 Incentives in optimally sized teams for projects with uncertain returns
by Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian - 342-404 The term structure of implied costs of equity capital
by Jeffrey L. Callen & Matthew R. Lyle
December 2019, Volume 24, Issue 4
- 1147-1183 Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts
by Dan Givoly & Yifan Li & Ben Lourie & Alexander Nekrasov - 1184-1213 Changes in analysts’ stock recommendations following regulatory action against their brokerage
by Andrew C. Call & Nathan Y. Sharp & Paul A. Wong - 1214-1251 Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments
by Douglas R. Ayres & John L. Campbell & James A. Chyz & Jonathan E. Shipman - 1252-1276 The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes
by Cory A. Cassell & Lauren M. Cunningham & Ling Lei Lisic - 1277-1316 Improving the measures of real earnings management
by Anup Srivastava - 1317-1358 Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems
by Michael Firth & Chen Lin & Sonia Man-lai Wong & Xiaofeng Zhao - 1359-1391 Bank asset transparency and credit supply
by Karthik Balakrishnan & Aytekin Ertan - 1392-1426 Director compensation and related party transactions
by Ole-Kristian Hope & Haihao Lu & Sasan Saiy - 1427-1449 Reliability and relevance of fair values: private equity investments and investee fundamentals
by Petrus H. Ferreira & Roman Kräussl & Wayne R. Landsman & Maria Nykyforovych Borysoff & Peter F. Pope - 1450-1485 Integrated ownership and managerial incentives with endogenous project risk
by Tim Baldenius & Beatrice Michaeli - 1486-1522 Information overload and disclosure smoothing
by Kimball L. Chapman & Nayana Reiter & Hal D. White & Christopher D. Williams - 1523-1523 Correction to: Auditor benchmarking of client disclosures
by Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock
September 2019, Volume 24, Issue 3
- 731-779 Skin in the game: personal stock holdings and investors’ response to stock analysis on social media
by John L. Campbell & Matthew D. DeAngelis & James R. Moon - 780-823 The effect of enforcement transparency: Evidence from SEC comment-letter reviews
by Miguel Duro & Jonas Heese & Gaizka Ormazabal - 824-859 Securities regulation, household equity ownership, and trust in the stock market
by Hans B. Christensen & Mark Maffett & Lauren Vollon - 860-890 Automatic summarization of earnings releases: attributes and effects on investors’ judgments
by Eddy Cardinaels & Stephan Hollander & Brian J. White - 891-926 A hidden risk of auditor industry specialization: evidence from the financial crisis
by Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe - 927-971 Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements
by Rebecca N. Hann & Heedong Kim & Yue Zheng - 972-1021 Do managers withhold bad news from credit rating agencies?
by Minkwan Ahn & Samuel B. Bonsall & Andrew Buskirk - 1022-1065 Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics
by Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn - 1066-1113 Organizational structure and earnings quality of private and public firms
by Massimiliano Bonacchi & Antonio Marra & Paul Zarowin - 1114-1145 Overconfidence and Corporate Tax Policy
by James A. Chyz & Fabio B. Gaertner & Asad Kausar & Luke Watson
June 2019, Volume 24, Issue 2
- 393-425 Auditor benchmarking of client disclosures
by Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock - 426-455 The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
by Matthew C. Cedergren & Changling Chen & Kai Chen - 456-490 Regulatory oversight and trade-offs in earnings management: evidence from pension accounting
by James P. Naughton - 491-535 Dividends from unrealized earnings and default risk
by Ester Chen & Ilanit Gavious & Nadav Steinberg - 536-569 Long-term economic consequences of hedge fund activist interventions
by Ed deHaan & David Larcker & Charles McClure - 570-592 Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product
by Ryan T. Ball & Lindsey Gallo & Eric Ghysels - 593-628 Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?
by David G. Kenchington - 629-664 Non-GAAP reporting following debt covenant violations
by Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan - 665-693 A contextual analysis of the impact of managerial expectations on asymmetric cost behavior
by Jason V. Chen & Itay Kama & Reuven Lehavy - 694-730 Using IRS data to identify income shifting to foreign affiliates
by Lisa De Simone & Lillian F. Mills & Bridget Stomberg
March 2019, Volume 24, Issue 1
- 1-33 Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation
by Jeff L. McMullin & Brian P. Miller & Brady J. Twedt - 34-112 Quality minus junk
by Clifford S. Asness & Andrea Frazzini & Lasse Heje Pedersen - 113-155 Ideological diversity in standard setting
by Jivas Chakravarthy - 156-187 The impact of large tax settlement favorability on firms’ subsequent tax avoidance
by Andrew R. Finley - 188-188 Correction to: The impact of large tax settlement favorability on firms’ subsequent tax avoidance
by Andrew R. Finley - 189-229 The effect of major customer concentration on firm profitability: competitive or collaborative?
by Kai Wai Hui & Chuchu Liang & P. Eric Yeung - 230-263 Disclosure and the outcome of securities litigation
by Joshua Cutler & Angela K. Davis & Kyle Peterson - 264-308 Tax-related mandatory risk factor disclosures, future profitability, and stock returns
by John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner - 309-340 Stock liquidity and corporate tax avoidance
by Yangyang Chen & Rui Ge & Henock Louis & Leon Zolotoy - 341-392 The role of the business press in the pricing of analysts’ recommendation revisions
by Minkwan Ahn & Michael Drake & Hangsoo Kyung & Han Stice
December 2018, Volume 23, Issue 4
- 1241-1273 Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe
by Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana - 1274-1314 Asset use and the relevance of fair value measurement: evidence from IAS 41
by Adrienna Huffman - 1315-1354 Manager-analyst conversations in earnings conference calls
by Jason V. Chen & Venky Nagar & Jordan Schoenfeld - 1355-1388 SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators
by James P. Naughton & Rafael Rogo & Jayanthi Sunder & Ray Zhang - 1389-1423 Costs and benefits of internal control audits: evidence from M&A transactions
by Todd D. Kravet & Sarah E. McVay & David P. Weber - 1424-1470 Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine
by Huasheng Gao & Huai Zhang & Jin Zhang - 1471-1511 Competition and voluntary disclosure: evidence from deregulation in the banking industry
by Jeffrey J. Burks & Christine Cuny & Joseph Gerakos & João Granja - 1512-1542 Measuring the market response to going concern modifications: the importance of disclosure timing
by Linda A. Myers & Jonathan E. Shipman & Quinn T. Swanquist & Robert L. Whited - 1543-1587 Consequences of adopting an expanded auditor’s report in the United Kingdom
by Elizabeth Gutierrez & Miguel Minutti-Meza & Kay W. Tatum & Maria Vulcheva - 1588-1628 Societal trust and corporate tax avoidance
by Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald Lobo - 1629-1664 Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)
by Kristian D. Allee & Daniel D. Wangerin - 1665-1714 Nonprofit executive incentive pay
by Steven Balsam & Erica E. Harris - 1715-1753 Leading indicator variables and managerial incentives in a dynamic agency setting
by Qintao Fan & Wei Li - 1754-1790 Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China
by Mei Luo & Shuai Shao & Frank Zhang
September 2018, Volume 23, Issue 3
- 785-826 Opportunistic financial reporting around municipal bond issues
by Amanda W. Beck - 827-871 Defining, measuring, and modeling accruals: a guide for researchers
by Chad R. Larson & Richard Sloan & Jenny Zha Giedt - 872-906 When and why do IPO firms manage earnings?
by Ewa Sletten & Yonca Ertimur & Jayanthi Sunder & Joseph Weber - 907-957 Information transfer and conference calls
by Francois Brochet & Kalin Kolev & Alina Lerman - 958-1004 The effect of tax-motivated income shifting on information asymmetry
by Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson - 1005-1041 Debt contracts in the presence of performance manipulation
by Ilan Guttman & Iván Marinovic - 1042-1070 Corporate tax avoidance: data truncation and loss firms
by Erin Henry & Richard Sansing - 1071-1095 Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability
by Andrew B. Jackson & Marlene A. Plumlee & Brian R. Rountree - 1096-1136 Audit personnel salaries and audit quality
by Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder - 1137-1176 Accounting comparability and relative performance evaluation in CEO compensation
by Gerald J. Lobo & Michael Neel & Adrienne Rhodes - 1177-1206 Do firms underreport information on cyber-attacks? Evidence from capital markets
by Eli Amir & Shai Levi & Tsafrir Livne - 1207-1240 Corporate governance roles of information quality and corporate takeovers
by Jing Li & Lin Nan & Ran Zhao
June 2018, Volume 23, Issue 2
- 385-421 Equity cross-listings in the U.S. and the price of debt
by Ryan T. Ball & Luzi Hail & Florin P. Vasvari - 422-451 Managerial incentives, options, and cost-structure choices
by David Aboody & Shai Levi & Dan Weiss - 452-486 Proprietary costs and sealing documents in patent litigation
by Richard Frankel & Joshua Lee & Zawadi Lemayian - 487-527 Inside the “black box” of private in-house meetings
by Robert M. Bowen & Shantanu Dutta & Songlian Tang & Pengcheng Zhu - 528-588 The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation
by Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust - 589-621 Range has it: decoding the information content of forecast ranges
by Michael Tang & Li Zhang - 622-653 An information-based model for the differential treatment of gains and losses
by Venky Nagar & Madhav V. Rajan & Korok Ray - 654-685 Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations
by Phillip J. Quinn - 686-731 The market reaction to bank regulatory reports
by Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton - 732-783 Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
by Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan
March 2018, Volume 23, Issue 1
- 1-36 Capital market effects of media synthesis and dissemination: evidence from robo-journalism
by Elizabeth Blankespoor & Ed deHaan & Christina Zhu - 37-94 Asset volatility
by Maria Correia & Johnny Kang & Scott Richardson - 95-135 The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior
by William H. Beaver & Maureen F. McNichols & Zach Z. Wang - 136-166 The real-time information content of macroeconomic news: implications for firm-level earnings expectations
by Jose M. Carabias - 167-199 Return predictability and the real option value of segments
by Pingui Rao & Heng Yue & Xin Zhou - 200-233 Fundamental analysis of banks: the use of financial statement information to screen winners from losers
by Partha Mohanram & Sasan Saiy & Dushyantkumar Vyas - 234-264 Narcissism is a bad sign: CEO signature size, investment, and performance
by Charles Ham & Nicholas Seybert & Sean Wang - 265-295 R&D investments, capital expenditures, and earnings thresholds
by Thomas G. Canace & Scott B. Jackson & Tao Ma - 296-346 Employee mobility, noncompete agreements, product-market competition, and company disclosure
by Daniel Aobdia - 347-383 Financial reporting changes and the internal information environment: Evidence from SFAS 142
by Qiang Cheng & Young Jun Cho & Holly Yang
December 2017, Volume 22, Issue 4
- 1459-1491 A theory of risk disclosure
by Mirko S. Heinle & Kevin C. Smith - 1492-1540 The best of all possible worlds: unraveling target price optimism using analysts’ scenario-based valuations
by Peter R. Joos & Joseph D. Piotroski - 1541-1581 The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms
by Tatiana Fedyk & Zvi Singer & Mark Soliman - 1582-1594 Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive
by Joseph Gerakos & Chad Syverson - 1595-1627 Joint audit, audit market structure, and consumer surplus
by Qiang Guo & Christopher Koch & Aiyong Zhu - 1628-1665 Do product market threats affect analyst forecast precision?
by Marco Maria Mattei & Petya Platikanova - 1666-1697 Balancing difficulty of performance targets: theory and evidence
by Michal Matějka & Korok Ray - 1698-1731 The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status
by Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders