Bank loan spread and private information: pending approval patents Marlene PlumleeYuan XieJeff Jiewei Yu OriginalPaper 31 August 2014 Pages: 593 - 638
The effect of manager-specific optimism on the tone of earnings conference calls Angela K. DavisWeili GeJenny Li Zhang OriginalPaper 05 October 2014 Pages: 639 - 673
Accounting conservatism and Street earnings Frank HeflinCharles HsuQinglu Jin OriginalPaper 21 October 2014 Pages: 674 - 709
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals Christof BeuselinckMarc DeloofAnn Vanstraelen OriginalPaper 19 October 2014 Pages: 710 - 746
Short sellers and the informativeness of stock prices with respect to future earnings Michael S. DrakeJames N. MyersMichael D. Stuart OriginalPaper 24 October 2014 Pages: 747 - 774
Political pressures and the evolution of disclosure regulation Jeremy BertomeuRobert P. Magee OriginalPaper Open access 13 November 2014 Pages: 775 - 802
Anticipation of management forecasts and analysts’ private information search Dora AltschulerGary ChenJie Zhou OriginalPaper 11 December 2014 Pages: 803 - 838
Does concrete language in disclosures increase willingness to invest? W. Brooke ElliottKristina M. RennekampBrian J. White OriginalPaper 02 December 2014 Pages: 839 - 865
The optimal focus of transfer prices: pre-tax profitability versus tax minimization Jan Thomas Martini OriginalPaper 14 April 2015 Pages: 866 - 898
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms Xia ChenQiang ChengXin Wang OriginalPaper 01 March 2015 Pages: 899 - 933
Do sophisticated investors use the information provided by the fair value of cash flow hedges? John L. CampbellJimmy F. DownesWilliam C. Schwartz Jr. OriginalPaper 06 March 2015 Pages: 934 - 975
Investor sophistication and disclosure clienteles Alon Kalay OriginalPaper 08 March 2015 Pages: 976 - 1011