Content
December 2017, Volume 22, Issue 4
- 1732-1760 Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks
by Peter Easton & Xiao-Jun Zhang - 1761-1792 Bank earnings and regulatory capital management using available for sale securities
by Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa
September 2017, Volume 22, Issue 3
- 1005-1047 Risk-based forecasting and planning and management earnings forecasts
by Christopher D. Ittner & Jeremy Michels - 1048-1083 Is there a dark side to exchange traded funds? An information perspective
by Doron Israeli & Charles M. C. Lee & Suhas A. Sridharan - 1084-1121 Do risk management practices work? Evidence from hedge funds
by Gavin Cassar & Joseph Gerakos - 1122-1155 Accounting rules, equity valuation, and growth options
by Dmitry Livdan & Alexander Nezlobin - 1156-1197 Uncertainty and debt covenants
by Peter R. Demerjian - 1198-1228 The taxman cometh: Does tax uncertainty affect corporate cash holdings?
by Michelle Hanlon & Edward L. Maydew & Daniel Saavedra - 1229-1260 The oversight role of regulators: evidence from SEC comment letters in the IPO process
by Bing Li & Zhenbin Liu - 1261-1306 The role of specialists in financial reporting: Evidence from pension accounting
by Divya Anantharaman - 1307-1339 Shareholder activism and voluntary disclosure
by Thomas Bourveau & Jordan Schoenfeld - 1340-1365 Earnings co-movements and earnings manipulation
by Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan - 1366-1422 Corporate bankruptcy prediction: a high dimensional analysis
by Stewart Jones - 1423-1454 The contribution of bank regulation and fair value accounting to procyclical leverage
by Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman - 1455-1457 Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage
by Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman
June 2017, Volume 22, Issue 2
- 503-542 Accrual quality, skill, and the cross-section of mutual fund returns
by Suresh Nallareddy & Maria Ogneva - 543-576 The internet as an information intermediary
by Michael S. Drake & Jacob R. Thornock & Brady J. Twedt - 577-607 An examination of firms’ responses to tax forgiveness
by Terry Shevlin & Jacob Thornock & Braden Williams - 608-643 The impact of narrative disclosure readability on bond ratings and the cost of debt
by Samuel B. Bonsall & Brian P. Miller - 644-676 The standard-setters’ toolkit: can principles prevail over bright lines?
by Darren Henderson & Patricia C. O’Brien - 677-714 The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
by Ester Chen & Ilanit Gavious & Baruch Lev - 715-752 Does the cessation of quarterly earnings guidance reduce investors’ short-termism?
by Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu - 753-790 The effect of financial reporting quality on corporate dividend policy
by David S. Koo & Santhosh Ramalingegowda & Yong Yu - 791-838 Management forecasts and the cost of equity capital: international evidence
by Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang - 839-872 Flexibility in cash-flow classification under IFRS: determinants and consequences
by Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum - 873-902 Blockholder exit threats in the presence of private benefits of control
by Ole-Kristian Hope & Han Wu & Wuyang Zhao - 903-932 Book-tax conformity and capital structure
by Bradley Blaylock & Fabio B. Gaertner & Terry Shevlin - 933-963 Two-stage capital budgeting, capital charge rates, and resource constraints
by Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider - 964-1003 Has goodwill accounting gone bad?
by Kevin K. Li & Richard G. Sloan
March 2017, Volume 22, Issue 1
- 1-63 Corporate investment and changes in GAAP
by Nemit Shroff - 64-108 The changing relevance of accounting information to debt holders over time
by Dan Givoly & Carla Hayn & Sharon Katz - 109-140 Compensation design and political risk: the case of city managers
by Ying L. Compton & Angela K. Gore & Susan L. Kulp - 141-184 Military experience and corporate tax avoidance
by Kelvin K. F. Law & Lillian F. Mills - 185-216 Estimation risk and auditor conservatism
by Clive S. Lennox & Asad Kausar - 217-250 Mitigating political uncertainty
by Laura A. Wellman - 251-287 Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms
by Ranjan D’Mello & Xinghua Gao & Yonghong Jia - 288-319 Articulation-based accruals
by Ryan Casey & Feng Gao & Michael Kirschenheiter & Siyi Li & Shailendra Pandit - 320-360 Go before the whistle blows: an empirical analysis of director turnover and financial fraud
by Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu - 361-391 The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality
by Wuchun Chi & Linda A. Myers & Thomas C. Omer & Hong Xie - 392-429 The impact of the institutional environment on the value relevance of fair values
by Peter Fiechter & Zoltán Novotny-Farkas - 430-468 Voluntary fair value disclosures beyond SFAS 157’s three-level estimates
by Sung Gon Chung & Beng Wee Goh & Jeffrey Ng & Kevin Ow Yong - 469-501 The role of audit verification in debt contracting: evidence from covenant violations
by Liangliang Jiang & Hui Zhou
December 2016, Volume 21, Issue 4
- 1005-1045 The benefits of specific risk-factor disclosures
by Ole-Kristian Hope & Danqi Hu & Hai Lu - 1046-1080 The predictive power of investment and accruals
by Jonathan Lewellen & Robert J. Resutek - 1081-1115 Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions
by Shuping Chen & Jake Thomas & Frank Zhang - 1116-1148 Price discovery in the CDS market: the informational role of equity short interest
by Paul A. Griffin & Hyun A. Hong & Jeong-Bon Kim - 1149-1202 Consumption-based equity valuation
by Christian Bach & Peter O. Christensen - 1203-1244 Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling
by Benjamin Segal & Dan Segal - 1245-1286 Seeing is believing: analysts’ corporate site visits
by Qiang Cheng & Fei Du & Xin Wang & Yutao Wang - 1287-1326 A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees
by Nan-Ting Kuo & Cheng-Few Lee - 1327-1360 Analyst information precision and small earnings surprises
by Sanjay W. Bissessur & David Veenman - 1361-1400 Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings
by Jae B. Kim
September 2016, Volume 21, Issue 3
- 711-739 The role of the media in disseminating insider-trading news
by Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman - 740-767 Taste, information, and asset prices: implications for the valuation of CSR
by Henry L. Friedman & Mirko S. Heinle - 768-807 What do accruals tell us about future cash flows?
by Mary E. Barth & Greg Clinch & Doron Israeli - 808-858 What are the consequences of board destaggering?
by Weili Ge & Lloyd Tanlu & Jenny Li Zhang - 859-897 Conditional conservatism and disaggregated bad news indicators in accrual models
by Dmitri Byzalov & Sudipta Basu - 898-1004 A review of the IFRS adoption literature
by Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar
June 2016, Volume 21, Issue 2
- 349-399 Accruals and price crashes
by Wei Zhu - 400-437 Tests of investor learning models using earnings innovations and implied volatilities
by Thaddeus Neururer & George Papadakis & Edward J. Riedl - 438-472 Structural properties of the price-to-earnings and price-to-book ratios
by Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein - 473-515 Limited attention, statement of cash flow disclosure, and the valuation of accruals
by Bin Miao & Siew Hong Teoh & Zinan Zhu - 516-558 The effects of anticipated future investments on firm value: evidence from mergers and acquisitions
by Ning Zhang - 559-595 Analysts’ pre-tax income forecasts and the tax expense anomaly
by Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh - 596-632 Errors and questionable judgments in analysts’ DCF models
by Jeremiah Green & John R. M. Hand & X. Frank Zhang - 633-671 Late for a very important date: financial reporting and audit implications of late 10-K filings
by Jian Cao & Feng Chen & Julia L. Higgs - 672-710 How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
by Kathleen Powers & John R. Robinson & Bridget Stomberg
March 2016, Volume 21, Issue 1
- 1-36 Accounting-based downside risk, cost of capital, and the macroeconomy
by Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu - 37-88 Political contributions and analyst behavior
by Danling Jiang & Alok Kumar & Kelvin K. F. Law - 89-139 Measuring income tax accrual quality
by Preeti Choudhary & Allison Koester & Terry Shevlin - 140-164 Dual transfer pricing with internal and external trade
by Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer - 165-197 Contemporaneous verification of language: evidence from management earnings forecasts
by Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu - 198-250 The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
by Qianyun Huang & Terrance R. Skantz - 251-279 Implications of biased reporting: conservative and liberal accounting policies in oligopolies
by Henry L. Friedman & John S. Hughes & Richard Saouma - 280-315 Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components
by Brian Bratten & Monika Causholli & Urooj Khan - 316-348 Earnings vs. stock-price based incentives in managerial compensation contracts
by Antonio E. Bernardo & Hongbin Cai & Jiang Luo