1. Editorial

   • Richard Sloan

   News 22 June 2012 Pages: 473 - 473

2. IFRS reporting, firm-specific information flows, and institutional environments: international evidence

   • Jeong-Bon Kim
   • Haina Shi

   OriginalPaper 12 June 2012 Pages: 474 - 517

3. 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

4. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R

   • Mary E. Barth
   • Ian D. Gow
   • Daniel J. Taylor

   OriginalPaper 04 July 2012 Pages: 526 - 562

5. 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

   

6. Value investing in credit markets

   • Maria Correia
   • Scott Richardson
   • İrem Tuna

   OriginalPaper 22 June 2012 Pages: 572 - 609

   

7. Discussion of “Value investing in credit markets”

   • Itzhak Venezia

   OriginalPaper 12 July 2012 Pages: 610 - 611

8. Information interpretation or information discovery: which role of analysts do investors value more?

   • Joshua Livnat
   • Yuan Zhang

   OriginalPaper 20 June 2012 Pages: 612 - 641

9. 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

10. Where do firms manage earnings?

    • Scott D. Dyreng
    • Michelle Hanlon
    • Edward L. Maydew

    OriginalPaper 24 June 2012 Pages: 649 - 687

    

11. Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”

    • Annalisa Prencipe

    OriginalPaper 24 June 2012 Pages: 688 - 699

    

12. Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism

    • Anne Beatty
    • Reining Petacchi
    • Haiwen Zhang

    OriginalPaper 06 June 2012 Pages: 700 - 738

13. 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