Auditor benchmarking of client disclosures Michael S. DrakePhillip T. LamoreauxJacob R. Thornock OriginalPaper 02 March 2019 Pages: 393 - 425
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment Matthew C. CedergrenChangling ChenKai Chen OriginalPaper 13 February 2019 Pages: 426 - 455
Regulatory oversight and trade-offs in earnings management: evidence from pension accounting James P. Naughton OriginalPaper 14 February 2019 Pages: 456 - 490
Dividends from unrealized earnings and default risk Ester ChenIlanit GaviousNadav Steinberg OriginalPaper 19 February 2019 Pages: 491 - 535
Long-term economic consequences of hedge fund activist interventions Ed deHaanDavid LarckerCharles McClure OriginalPaper 27 February 2019 Pages: 536 - 569
Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product Ryan T. BallLindsey GalloEric Ghysels OriginalPaper 04 March 2019 Pages: 570 - 592
Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks? David G. Kenchington OriginalPaper 14 March 2019 Pages: 593 - 628
Non-GAAP reporting following debt covenant violations Theodore E. ChristensenHang PeiLiang Tan OriginalPaper 23 March 2019 Pages: 629 - 664
A contextual analysis of the impact of managerial expectations on asymmetric cost behavior Jason V. ChenItay KamaReuven Lehavy OriginalPaper 27 March 2019 Pages: 665 - 693
Using IRS data to identify income shifting to foreign affiliates Lisa De SimoneLillian F. MillsBridget Stomberg OriginalPaper 28 March 2019 Pages: 694 - 730
