1. Auditor benchmarking of client disclosures

   • Michael S. Drake
   • Phillip T. Lamoreaux
   • Jacob R. Thornock

   OriginalPaper 02 March 2019 Pages: 393 - 425

   

2. The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment

   • Matthew C. Cedergren
   • Changling Chen
   • Kai Chen

   OriginalPaper 13 February 2019 Pages: 426 - 455

   

3. Regulatory oversight and trade-offs in earnings management: evidence from pension accounting

   • James P. Naughton

   OriginalPaper 14 February 2019 Pages: 456 - 490

   

4. Dividends from unrealized earnings and default risk

   • Ester Chen
   • Ilanit Gavious
   • Nadav Steinberg

   OriginalPaper 19 February 2019 Pages: 491 - 535

   

5. Long-term economic consequences of hedge fund activist interventions

   • Ed deHaan
   • David Larcker
   • Charles McClure

   OriginalPaper 27 February 2019 Pages: 536 - 569

   

6. Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product

   • Ryan T. Ball
   • Lindsey Gallo
   • Eric Ghysels

   OriginalPaper 04 March 2019 Pages: 570 - 592

   

7. 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

8. Non-GAAP reporting following debt covenant violations

   • Theodore E. Christensen
   • Hang Pei
   • Liang Tan

   OriginalPaper 23 March 2019 Pages: 629 - 664

   

9. A contextual analysis of the impact of managerial expectations on asymmetric cost behavior

   • Jason V. Chen
   • Itay Kama
   • Reuven Lehavy

   OriginalPaper 27 March 2019 Pages: 665 - 693

   

10. Using IRS data to identify income shifting to foreign affiliates

    • Lisa De Simone
    • Lillian F. Mills
    • Bridget Stomberg

    OriginalPaper 28 March 2019 Pages: 694 - 730