A theory of risk disclosure Mirko S. HeinleKevin C. Smith OriginalPaper 14 July 2017 Pages: 1459 - 1491
The best of all possible worlds: unraveling target price optimism using analysts’ scenario-based valuations Peter R. JoosJoseph D. Piotroski OriginalPaper 29 June 2017 Pages: 1492 - 1540
The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms Tatiana FedykZvi SingerMark Soliman OriginalPaper 10 July 2017 Pages: 1541 - 1581
Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive Joseph GerakosChad Syverson OriginalPaper 24 August 2017 Pages: 1582 - 1594
Joint audit, audit market structure, and consumer surplus Qiang GuoChristopher KochAiyong Zhu OriginalPaper 15 September 2017 Pages: 1595 - 1627
Do product market threats affect analyst forecast precision? Marco Maria MatteiPetya Platikanova OriginalPaper 21 July 2017 Pages: 1628 - 1665
Balancing difficulty of performance targets: theory and evidence Michal MatějkaKorok Ray OriginalPaper 02 September 2017 Pages: 1666 - 1697
The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status Peter FiechterWayne R. LandsmanAnnelies Renders OriginalPaper 18 September 2017 Pages: 1698 - 1731
Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks Peter EastonXiao-Jun Zhang OriginalPaper 09 September 2017 Pages: 1732 - 1760
Bank earnings and regulatory capital management using available for sale securities Mary E. BarthJavier Gomez-BiscarriGermán López-Espinosa OriginalPaper 30 September 2017 Pages: 1761 - 1792