Accrual quality, skill, and the cross-section of mutual fund returns Suresh NallareddyMaria Ogneva OriginalPaper 18 March 2017 Pages: 503 - 542
The internet as an information intermediary Michael S. DrakeJacob R. ThornockBrady J. Twedt OriginalPaper 08 April 2017 Pages: 543 - 576
An examination of firms’ responses to tax forgiveness Terry ShevlinJacob ThornockBraden Williams OriginalPaper 04 May 2017 Pages: 577 - 607
The impact of narrative disclosure readability on bond ratings and the cost of debt Samuel B. Bonsall IVBrian P. Miller OriginalPaper 20 March 2017 Pages: 608 - 643
The standard-setters’ toolkit: can principles prevail over bright lines? Darren HendersonPatricia C. O’Brien OriginalPaper Open access 05 May 2017 Pages: 644 - 676
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure Ester ChenIlanit GaviousBaruch Lev OriginalPaper 29 April 2017 Pages: 677 - 714
Does the cessation of quarterly earnings guidance reduce investors’ short-termism? Yongtae KimLixin (Nancy) SuXindong (Kevin) Zhu OriginalPaper 28 April 2017 Pages: 715 - 752
The effect of financial reporting quality on corporate dividend policy David S. KooSanthosh RamalingegowdaYong Yu ReviewPaper 07 April 2017 Pages: 753 - 790
Management forecasts and the cost of equity capital: international evidence Ying CaoLinda A. MyersYong George Yang OriginalPaper 20 March 2017 Pages: 791 - 838
Flexibility in cash-flow classification under IFRS: determinants and consequences Elizabeth A. GordonElaine HenryCheryl L. Linthicum OriginalPaper Open access 07 March 2017 Pages: 839 - 872
Blockholder exit threats in the presence of private benefits of control Ole-Kristian HopeHan WuWuyang Zhao OriginalPaper 11 April 2017 Pages: 873 - 902
Book-tax conformity and capital structure Bradley BlaylockFabio B. GaertnerTerry Shevlin OriginalPaper 23 February 2017 Pages: 903 - 932
Two-stage capital budgeting, capital charge rates, and resource constraints Nicole Bastian JohnsonThomas PfeifferGeorg Schneider OriginalPaper 03 May 2017 Pages: 933 - 963
Has goodwill accounting gone bad? Kevin K. LiRichard G. Sloan OriginalPaper 06 May 2017 Pages: 964 - 1003