IFRS reporting, firm-specific information flows, and institutional environments: international evidence Jeong-Bon KimHaina Shi OriginalPaper 12 June 2012 Pages: 474 - 517
Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low Hans B. Christensen OriginalPaper 06 July 2012 Pages: 518 - 525
Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R Mary E. BarthIan D. GowDaniel J. Taylor OriginalPaper 04 July 2012 Pages: 526 - 562
Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R” Theodore E. Christensen OriginalPaper 04 July 2012 Pages: 563 - 571
Value investing in credit markets Maria CorreiaScott Richardsonİrem Tuna OriginalPaper 22 June 2012 Pages: 572 - 609
Discussion of “Value investing in credit markets” Itzhak Venezia OriginalPaper 12 July 2012 Pages: 610 - 611
Information interpretation or information discovery: which role of analysts do investors value more? Joshua LivnatYuan Zhang OriginalPaper 20 June 2012 Pages: 612 - 641
What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?” Kin Lo OriginalPaper 21 June 2012 Pages: 642 - 648
Where do firms manage earnings? Scott D. DyrengMichelle HanlonEdward L. Maydew OriginalPaper 24 June 2012 Pages: 649 - 687
Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?” Annalisa Prencipe OriginalPaper 24 June 2012 Pages: 688 - 699
Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism Anne BeattyReining PetacchiHaiwen Zhang OriginalPaper 06 June 2012 Pages: 700 - 738
Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism” Florin P. Vasvari OriginalPaper 03 July 2012 Pages: 739 - 748