Cost-based transfer pricing Thomas PfeifferUlf SchillerJoachim Wagner OriginalPaper 21 April 2011 Pages: 219 - 246
Conditional conservatism and cost of capital Juan Manuel García LaraBeatriz García OsmaFernando Penalva OriginalPaper 13 May 2010 Pages: 247 - 271
Is the decline in the value relevance of accounting driven by increased conservatism? Sudhakar BalachandranPartha Mohanram OriginalPaper 06 June 2010 Pages: 272 - 301
Conditional versus unconditional persistence of RNOA components: implications for valuation Eli AmirItay KamaJoshua Livnat OriginalPaper 15 May 2010 Pages: 302 - 327
On the optimal use of loose monitoring in agencies Qi ChenThomas HemmerYun Zhang OriginalPaper 19 April 2011 Pages: 328 - 354
Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock William MoserKaye NewberryAndy Puckett OriginalPaper 25 March 2011 Pages: 355 - 376