An examination of restructuring charges surrounding the implementation of SFAS 146 Yong Gyu Lee OriginalPaper 03 December 2013 Pages: 539 - 572
Tournaments of financial analysts Huifang YinHuai Zhang OriginalPaper 01 October 2013 Pages: 573 - 605
How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts Abe de JongGerard MertensRonald van Dijk OriginalPaper 08 October 2013 Pages: 606 - 627
Does the midpoint of range earnings forecasts represent managers’ expectations? William Ciconte IIIMarcus KirkJennifer Wu Tucker OriginalPaper 24 November 2013 Pages: 628 - 660
Selling-price estimates in revenue recognition and the usefulness of financial statements Anup Srivastava OriginalPaper 19 December 2013 Pages: 661 - 697
Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes Heng AnYul W. LeeTing Zhang OriginalPaper 07 December 2013 Pages: 698 - 735
Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models? Edmund KeungMichael S. H. Shih OriginalPaper 17 December 2013 Pages: 736 - 768
Owner liability and financial reporting information as predictors of firm default in bank loans Alnoor BhimaniMohamed Azzim GulamhussenSamuel da Rocha Lopes OriginalPaper 08 January 2014 Pages: 769 - 804
Valuation-driven profit transfer among corporate segments Haifeng You OriginalPaper 04 February 2014 Pages: 805 - 838
The risk-relevance of securitizations during the recent financial crisis Yiwei DouYanju LiuDushyantkumar Vyas OriginalPaper 21 December 2013 Pages: 839 - 876
Why do managers avoid EPS dilution? Evidence from debt–equity choice Rong HuangCarol A. MarquardtBo Zhang OriginalPaper 10 December 2013 Pages: 877 - 912
The quality of street cash flow from operations Nerissa C. BrownTheodore E. Christensen OriginalPaper 31 January 2014 Pages: 913 - 954
Short-term earnings guidance and accrual-based earnings management Andrew C. CallShuping ChenYen H. Tong OriginalPaper 03 January 2014 Pages: 955 - 987
Fishing for excuses and performance evaluation Francois LarmandeJean Pierre Ponssard OriginalPaper 28 January 2014 Pages: 988 - 1008
Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value Santhosh Ramalingegowda OriginalPaper 04 January 2014 Pages: 1009 - 1045