1. Disclosure versus recognition: the case of expensing stock options

   • Xiaoyan Cheng
   • David Smith

   Original Research 15 April 2012 Pages: 591 - 621

2. Can rating agencies look through the cycle?

   • Gunter Löffler

   Original Research 08 April 2012 Pages: 623 - 646

   

3. CEO incentives and earnings prediction

   • James Jianxin Gong
   • Siyi Li

   Original Research 20 May 2012 Pages: 647 - 674

   

4. A fuzzy-based approach to residual income equity valuation

   • Malcolm J. Beynon
   • Mark A. Clatworthy

   Original Research 06 June 2012 Pages: 675 - 690

   

5. Outperformance Certificates: analysis, pricing, interpretation, and performance

   • Rodrigo Hernández
   • Wayne Y. Lee
   • Tian-Shyr Dai

   Original Research 30 May 2012 Pages: 691 - 713

   

6. The quality of public information and the term structure of interest rates

   • Frederik Lundtofte

   Original Research 31 May 2012 Pages: 715 - 740

   

7. Nominal interest rates and stationarity

   • Mario Cerrato
   • Hyunsok Kim
   • Ronald MacDonald

   Original Research 22 June 2012 Pages: 741 - 745

   

8. Did the U.S. Treasury’s capital purchase program (CPP) help bank lending and business activity?

   • Peter V. Egly
   • André Varella Mollick

   Original Research 17 June 2012 Pages: 747 - 775