Why are recommendations optimistic? Evidence from analysts’ coverage initiations Yonca ErtimurVolkan MusluFrank Zhang OriginalPaper 16 July 2011 Pages: 679 - 718
Non-GAAP earnings and board independence Richard FrankelSarah McVayMark Soliman OriginalPaper 17 July 2011 Pages: 719 - 744
Causes and consequences of goodwill impairment losses Zining LiPervin K. ShroffIvy Xiying Zhang OriginalPaper 28 July 2011 Pages: 745 - 778
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world Jeong-Bon KimJudy S. L. TsuiCheong H. Yi OriginalPaper 12 May 2011 Pages: 779 - 811
Does earnings acceleration convey information? Ying CaoLinda A. MyersTheodore Sougiannis OriginalPaper 15 May 2011 Pages: 812 - 842
The impact of audit penalty distributions on the detection and frequency of fraudulent reporting F. Greg BurtonT. Jeffrey WilksMark F. Zimbelman OriginalPaper 17 May 2011 Pages: 843 - 865
The effects of firm size, corporate governance quality, and bad news on disclosure compliance Mike EttredgeKarla JohnstoneQian Wang OriginalPaper 11 May 2011 Pages: 866 - 889