1. Does the director election system matter? Evidence from majority voting

   • Yonca Ertimur
   • Fabrizio Ferri
   • David Oesch

   OriginalPaper 30 April 2014 Pages: 1 - 41

   

2. Company reputation and the cost of equity capital

   • Ying Cao
   • James N. Myers
   • Thomas C. Omer

   OriginalPaper 17 May 2014 Pages: 42 - 81

3. Analysts’ choice of peer companies

   • Gus De Franco
   • Ole-Kristian Hope
   • Stephannie Larocque

   OriginalPaper 22 May 2014 Pages: 82 - 109

4. The effect of target-firm accounting quality on valuation in acquisitions

   • Maureen F. McNichols
   • Stephen R. Stubben

   OriginalPaper 04 May 2014 Pages: 110 - 140

5. The association between book-tax conformity and earnings management

   • Bradley Blaylock
   • Fabio Gaertner
   • Terry Shevlin

   OriginalPaper 16 May 2014 Pages: 141 - 172

6. Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press

   • Lynn Rees
   • Nathan Sharp
   • Brady Twedt

   OriginalPaper 21 June 2014 Pages: 173 - 209

   

7. Analyst following along the supply chain

   • Yuyan Guan
   • M. H. Franco Wong
   • Yue Zhang

   OriginalPaper 10 June 2014 Pages: 210 - 241

8. What drives the comparability effect of mandatory IFRS adoption?

   • Stefano Cascino
   • Joachim Gassen

   OriginalPaper 20 June 2014 Pages: 242 - 282

9. Managerial performance evaluation for capacity investments

   • Alexander Nezlobin
   • Stefan Reichelstein
   • Yanruo Wang

   OriginalPaper 08 July 2014 Pages: 283 - 318

10. Discretionary disclosure, spillovers, and competition

    • John S. Hughes
    • Suil Pae

    OriginalPaper 17 June 2014 Pages: 319 - 342

    

11. Welfare-enhancing fraudulent behavior

    • Haijin Lin
    • David E. M. Sappington

    OriginalPaper 19 June 2014 Pages: 343 - 370

    

12. Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans

    • John Jiang
    • Isabel Yanyan Wang
    • Yuan Xie

    OriginalPaper 15 June 2014 Pages: 371 - 394

    

13. Linear valuation without OLS: the Theil-Sen estimation approach

    • James A. Ohlson
    • Seil Kim

    OriginalPaper 26 June 2014 Pages: 395 - 435

    

14. The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

    • Richard Cazier
    • Sonja Rego
    • Ryan Wilson

    OriginalPaper 28 June 2014 Pages: 436 - 469

    

15. The predictive qualities of earnings volatility and earnings uncertainty

    • Dain C. Donelson
    • Robert J. Resutek

    OriginalPaper 24 October 2014 Pages: 470 - 500

    

16. The effect of CEO inside debt holdings on financial reporting quality

    • Guanming He

    OriginalPaper 31 August 2014 Pages: 501 - 536

17. Promoting informativeness via staggered information releases

    • Ram N. V. Ramanan

    OriginalPaper 12 September 2014 Pages: 537 - 558

    

18. Fair value accounting: information or confusion for financial markets?

    • Michel Magnan
    • Andrea Menini
    • Antonio Parbonetti

    OriginalPaper 09 September 2014 Pages: 559 - 591