1. Accrual quality, skill, and the cross-section of mutual fund returns

   • Suresh Nallareddy
   • Maria Ogneva

   OriginalPaper 18 March 2017 Pages: 503 - 542

2. The internet as an information intermediary

   • Michael S. Drake
   • Jacob R. Thornock
   • Brady J. Twedt

   OriginalPaper 08 April 2017 Pages: 543 - 576

   

3. An examination of firms’ responses to tax forgiveness

   • Terry Shevlin
   • Jacob Thornock
   • Braden Williams

   OriginalPaper 04 May 2017 Pages: 577 - 607

   

4. The impact of narrative disclosure readability on bond ratings and the cost of debt

   • Samuel B. Bonsall IV
   • Brian P. Miller

   OriginalPaper 20 March 2017 Pages: 608 - 643

5. The standard-setters’ toolkit: can principles prevail over bright lines?

   • Darren Henderson
   • Patricia C. O’Brien

   OriginalPaper Open access 05 May 2017 Pages: 644 - 676

   

6. The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure

   • Ester Chen
   • Ilanit Gavious
   • Baruch Lev

   OriginalPaper 29 April 2017 Pages: 677 - 714

7. Does the cessation of quarterly earnings guidance reduce investors’ short-termism?

   • Yongtae Kim
   • Lixin (Nancy) Su
   • Xindong (Kevin) Zhu

   OriginalPaper 28 April 2017 Pages: 715 - 752

   

8. The effect of financial reporting quality on corporate dividend policy

   • David S. Koo
   • Santhosh Ramalingegowda
   • Yong Yu

   ReviewPaper 07 April 2017 Pages: 753 - 790

9. Management forecasts and the cost of equity capital: international evidence

   • Ying Cao
   • Linda A. Myers
   • Yong George Yang

   OriginalPaper 20 March 2017 Pages: 791 - 838

10. Flexibility in cash-flow classification under IFRS: determinants and consequences

    • Elizabeth A. Gordon
    • Elaine Henry
    • Cheryl L. Linthicum

    OriginalPaper Open access 07 March 2017 Pages: 839 - 872

11. Blockholder exit threats in the presence of private benefits of control

    • Ole-Kristian Hope
    • Han Wu
    • Wuyang Zhao

    OriginalPaper 11 April 2017 Pages: 873 - 902

    

12. Book-tax conformity and capital structure

    • Bradley Blaylock
    • Fabio B. Gaertner
    • Terry Shevlin

    OriginalPaper 23 February 2017 Pages: 903 - 932

    

13. Two-stage capital budgeting, capital charge rates, and resource constraints

    • Nicole Bastian Johnson
    • Thomas Pfeiffer
    • Georg Schneider

    OriginalPaper 03 May 2017 Pages: 933 - 963

    

14. Has goodwill accounting gone bad?

    • Kevin K. Li
    • Richard G. Sloan

    OriginalPaper 06 May 2017 Pages: 964 - 1003