Actions speak louder than words: environmental law enforcement and audit fees Xiting WuLe LuoJiaxing You OriginalPaper 04 May 2024
Analyst information about peer firms during the IPO quiet period Badryah AlhusainiAndrew C. CallKimball Chapman OriginalPaper 30 April 2024
Does automation improve financial reporting? Evidence from internal controls Musaib Ashraf OriginalPaper 23 April 2024
Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms Nan Li OriginalPaper Open access 28 March 2024
New product announcements, innovation disclosure, and future firm performance Jenny ChuYuan HeReuven Lehavy OriginalPaper Open access 15 February 2024
The spillover effect of SEC comment letters through audit firms Kenneth L. BillsRyan CatingTimothy A. Seidel OriginalPaper 13 February 2024
Inventory planning and tax incentives for charitable giving Anil AryaTyler AtanasovDae-Hee Yoon OriginalPaper 01 February 2024
The role of equity underwriters in shaping corporate disclosure Mei ChengYuan ZhangMeiling Zhao OriginalPaper 24 January 2024
Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws Hengda JinKenneth MerkleyKaren Ton OriginalPaper 24 January 2024
Identical ratios: a red flag of ratio management Qianhua LingAndrea Alston Roberts OriginalPaper Open access 23 January 2024
Earnings per share targets and CEO incentives Christopher ArmstrongJacky ChauJason J. Xiao OriginalPaper 22 January 2024
Foreign media slant, foreign investors, and informativeness of earnings Albert TsangKun Tracy WangNathan Zhenghang Zhu OriginalPaper 13 January 2024
Differences in the value relevance of identifiable intangible assets Zachary KingThomas J. LinsmeierDaniel D. Wangerin OriginalPaper 23 November 2023
The media response to a loss of analyst coverage Nicholas GuestJaewoo Kim OriginalPaper 13 November 2023
Predictable EPS growth and the performance of value investing Richard G. SloanAnnika Yu Wang OriginalPaper Open access 09 November 2023
IPO price formation and analyst coverage Joseph WeberMichael WillenborgYanhua Sunny Yang OriginalPaper 06 November 2023
Human bias in the oversight of firms: evidence from workplace safety violations Jonas HeeseGerardo Pérez-CavazosAndreya Pérez-Silva OriginalPaper 03 November 2023
No news is bad news: local news intensity and firms’ information environments Kristian D. AlleeRyan CatingCaleb Rawson OriginalPaper Open access 16 October 2023
Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons Ryan J. CaseyGeorge W. Ruch OriginalPaper 09 October 2023
Properties of accounting performance measures used in compensation contracts Oktay UrcanHayoung Yoon OriginalPaper 07 October 2023
When do firms deliver on the jobs they promise in return for state aid? Qingkai DongAneesh RaghunandanShivaram Rajgopal OriginalPaper Open access 03 October 2023
Does audit firm hiring of former PCAOB personnel improve audit quality? Jagan KrishnanJayanthi KrishnanSteven A. Maex OriginalPaper 23 September 2023
Regulatory spillover effects in OTC markets Richard A. CazierJianning HuangFuzhao Zhou OriginalPaper 13 September 2023
Analyst ability and research effort: non-EPS forecast provision as a research quality signal Peter F. PopeTong Wang OriginalPaper Open access 11 September 2023 Pages: 1263 - 1315
All losses are not alike: Real versus accounting-driven reported losses Feng GuBaruch LevChenqi Zhu OriginalPaper Open access 29 August 2023 Pages: 1141 - 1189
Debiasing earnings persistence estimates Brian RountreeKonduru SivaramakrishnanLisheng Yu OriginalPaper 29 August 2023
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure Mei ChengYuan Zhang OriginalPaper 29 August 2023
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements Daniel Saavedra OriginalPaper Open access 26 August 2023 Pages: 1388 - 1412
Real earnings management in the motion picture industry: strengthening the inferences from academic research George Foster OriginalPaper Open access 22 August 2023 Pages: 1250 - 1262
Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19 Darren BernardElsa Maria JulianiAlastair Lawrence OriginalPaper 19 August 2023
Is tax return information useful to equity investors? Paul Demeré OriginalPaper Open access 12 August 2023 Pages: 1413 - 1465
Selection bias in audit firm tenure research Ying ZhouDavid P. WeberCe Wen OriginalPaper 10 August 2023
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability Ciao-Wei ChenLaura Yue Li OriginalPaper Open access 09 August 2023 Pages: 1316 - 1353
Trivialization of the bottom line and losing relevance of losses Anup Srivastava OriginalPaper Open access 08 August 2023 Pages: 1190 - 1208
Dividends, trust, and firm value Martin KaponsPeter KellyRafael Zambrana OriginalPaper Open access 03 August 2023 Pages: 1354 - 1387
The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness Jing WangMichael Welker OriginalPaper 01 August 2023
The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act Amanda Sanseverino OriginalPaper 28 July 2023
Bankruptcy in groups William H. BeaverStefano CascinoMaureen F. McNichols OriginalPaper Open access 26 July 2023
The importance of individual-pair lending relationships Omri Even-TovXinlei LiChristopher Williams OriginalPaper Open access 26 July 2023
Economic effects of litigation risk on corporate disclosure and innovation Stefan F. SchantlAlfred Wagenhofer OriginalPaper Open access 24 July 2023
Real earnings management and the strategic release of new products: evidence from the motion picture industry James Jianxin GongS. Mark YoungAner Zhou OriginalPaper Open access 18 July 2023 Pages: 1209 - 1249
Correction: The explanatory power of explanatory variables Erik JohannessonJames A. OhlsonSophia Weihuan Zhai Correction Open access 17 July 2023
Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence Neil FargherLijuan Zhang OriginalPaper 15 July 2023
Activist directors: determinants and consequences Ian D. GowSa-Pyung Sean ShinSuraj Srinivasan OriginalPaper 12 July 2023
The explanatory power of explanatory variables Erik JohannessonJames A. OhlsonSophia Weihuan Zhai OriginalPaper Open access 01 July 2023
Startups’ demand for accounting expertise: evidence from a randomized field experiment Ofir GefenDavid ReebJohan Sulaeman OriginalPaper Open access 30 June 2023
Asymmetric motivated reasoning in investor judgment W. Brooke ElliottJessen L. HobsonBrian J. White OriginalPaper 23 June 2023
