1. Cost-based transfer pricing

   • Thomas Pfeiffer
   • Ulf Schiller
   • Joachim Wagner

   OriginalPaper 21 April 2011 Pages: 219 - 246

   

2. Conditional conservatism and cost of capital

   • Juan Manuel García Lara
   • Beatriz García Osma
   • Fernando Penalva

   OriginalPaper 13 May 2010 Pages: 247 - 271

3. Is the decline in the value relevance of accounting driven by increased conservatism?

   • Sudhakar Balachandran
   • Partha Mohanram

   OriginalPaper 06 June 2010 Pages: 272 - 301

   

4. Conditional versus unconditional persistence of RNOA components: implications for valuation

   • Eli Amir
   • Itay Kama
   • Joshua Livnat

   OriginalPaper 15 May 2010 Pages: 302 - 327

   

5. On the optimal use of loose monitoring in agencies

   • Qi Chen
   • Thomas Hemmer
   • Yun Zhang

   OriginalPaper 19 April 2011 Pages: 328 - 354

   

6. Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock

   • William Moser
   • Kaye Newberry
   • Andy Puckett

   OriginalPaper 25 March 2011 Pages: 355 - 376

   

7. Legal systems and auditor independence

   • Hung-Chao Yu

   OriginalPaper 03 May 2011 Pages: 377 - 411