Financial reporting for employee stock options: liabilities or equity? Mary E. BarthLeslie D. HodderStephen R. Stubben OriginalPaper 13 June 2013 Pages: 642 - 682
Discussion of “Financial reporting for employee stock options: liabilities or equity” Ken Peasnell OriginalPaper 03 July 2013 Pages: 683 - 691
The supraview of return predictive signals Jeremiah GreenJohn R. M. HandX. Frank Zhang OriginalPaper 06 June 2013 Pages: 692 - 730
Discussion of “The supraview of return predictive signals” Peter Algert OriginalPaper 31 July 2013 Pages: 731 - 733
Does fair value accounting for non-financial assets pass the market test? Hans B. ChristensenValeri V. Nikolaev OriginalPaper 29 May 2013 Pages: 734 - 775
A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?” Thomas J. Linsmeier OriginalPaper 23 June 2013 Pages: 776 - 782
Financial statement comparability and credit risk Seil KimPepa KraftStephen G. Ryan OriginalPaper 13 June 2013 Pages: 783 - 823
Discussion of “Financial statement comparability and credit risk” Navneet Arora OriginalPaper 03 July 2013 Pages: 824 - 832
The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights Jennifer AltamuroHaiwen Zhang OriginalPaper 06 June 2013 Pages: 833 - 858
Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights” Bradley E. HendricksCatherine Shakespeare OriginalPaper 26 July 2013 Pages: 859 - 867
Implications of the integral approach and earnings management for alternate annual reporting periods Katherine A. GunnyJohn JacobBjorn N. Jorgensen OriginalPaper 28 May 2013 Pages: 868 - 891
Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods” Alastair Lawrence OriginalPaper 14 July 2013 Pages: 892 - 898