1. A theory of risk disclosure

   • Mirko S. Heinle
   • Kevin C. Smith

   OriginalPaper 14 July 2017 Pages: 1459 - 1491

   

2. The best of all possible worlds: unraveling target price optimism using analysts’ scenario-based valuations

   • Peter R. Joos
   • Joseph D. Piotroski

   OriginalPaper 29 June 2017 Pages: 1492 - 1540

   

3. The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms

   • Tatiana Fedyk
   • Zvi Singer
   • Mark Soliman

   OriginalPaper 10 July 2017 Pages: 1541 - 1581

   

4. Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive

   • Joseph Gerakos
   • Chad Syverson

   OriginalPaper 24 August 2017 Pages: 1582 - 1594

5. Joint audit, audit market structure, and consumer surplus

   • Qiang Guo
   • Christopher Koch
   • Aiyong Zhu

   OriginalPaper 15 September 2017 Pages: 1595 - 1627

   

6. Do product market threats affect analyst forecast precision?

   • Marco Maria Mattei
   • Petya Platikanova

   OriginalPaper 21 July 2017 Pages: 1628 - 1665

   

7. Balancing difficulty of performance targets: theory and evidence

   • Michal Matějka
   • Korok Ray

   OriginalPaper 02 September 2017 Pages: 1666 - 1697

   

8. The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status

   • Peter Fiechter
   • Wayne R. Landsman
   • Annelies Renders

   OriginalPaper 18 September 2017 Pages: 1698 - 1731

   

9. Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks

   • Peter Easton
   • Xiao-Jun Zhang

   OriginalPaper 09 September 2017 Pages: 1732 - 1760

10. Bank earnings and regulatory capital management using available for sale securities

    • Mary E. Barth
    • Javier Gomez-Biscarri
    • Germán López-Espinosa

    OriginalPaper 30 September 2017 Pages: 1761 - 1792