Does the director election system matter? Evidence from majority voting Yonca ErtimurFabrizio FerriDavid Oesch OriginalPaper 30 April 2014 Pages: 1 - 41
Company reputation and the cost of equity capital Ying CaoJames N. MyersThomas C. Omer OriginalPaper 17 May 2014 Pages: 42 - 81
Analysts’ choice of peer companies Gus De FrancoOle-Kristian HopeStephannie Larocque OriginalPaper 22 May 2014 Pages: 82 - 109
The effect of target-firm accounting quality on valuation in acquisitions Maureen F. McNicholsStephen R. Stubben OriginalPaper 04 May 2014 Pages: 110 - 140
The association between book-tax conformity and earnings management Bradley BlaylockFabio GaertnerTerry Shevlin OriginalPaper 16 May 2014 Pages: 141 - 172
Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press Lynn ReesNathan SharpBrady Twedt OriginalPaper 21 June 2014 Pages: 173 - 209
Analyst following along the supply chain Yuyan GuanM. H. Franco WongYue Zhang OriginalPaper 10 June 2014 Pages: 210 - 241
What drives the comparability effect of mandatory IFRS adoption? Stefano CascinoJoachim Gassen OriginalPaper 20 June 2014 Pages: 242 - 282
Managerial performance evaluation for capacity investments Alexander NezlobinStefan ReichelsteinYanruo Wang OriginalPaper 08 July 2014 Pages: 283 - 318
Discretionary disclosure, spillovers, and competition John S. HughesSuil Pae OriginalPaper 17 June 2014 Pages: 319 - 342
Welfare-enhancing fraudulent behavior Haijin LinDavid E. M. Sappington OriginalPaper 19 June 2014 Pages: 343 - 370
Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans John JiangIsabel Yanyan WangYuan Xie OriginalPaper 15 June 2014 Pages: 371 - 394
Linear valuation without OLS: the Theil-Sen estimation approach James A. OhlsonSeil Kim OriginalPaper 26 June 2014 Pages: 395 - 435
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes Richard CazierSonja RegoRyan Wilson OriginalPaper 28 June 2014 Pages: 436 - 469
The predictive qualities of earnings volatility and earnings uncertainty Dain C. DonelsonRobert J. Resutek OriginalPaper 24 October 2014 Pages: 470 - 500
The effect of CEO inside debt holdings on financial reporting quality Guanming He OriginalPaper 31 August 2014 Pages: 501 - 536
Promoting informativeness via staggered information releases Ram N. V. Ramanan OriginalPaper 12 September 2014 Pages: 537 - 558
Fair value accounting: information or confusion for financial markets? Michel MagnanAndrea MeniniAntonio Parbonetti OriginalPaper 09 September 2014 Pages: 559 - 591