Can short sellers constrain aggressive non-GAAP reporting? Nilabhra BhattacharyaTheodore E. ChristensenBo Ouyang OriginalPaper 25 November 2021 Pages: 391 - 440
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest? Tiana LehmerBen LourieDevin Shanthikumar OriginalPaper Open access 09 November 2021 Pages: 441 - 476
Unexpected distractions and investor attention to corporate announcements Doron IsraeliRon KasznikSuhas A. Sridharan OriginalPaper 28 July 2021 Pages: 477 - 518
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance Dain C. DonelsonJennifer L. GlennChristopher G. Yust OriginalPaper 18 August 2021 Pages: 519 - 569
How do most low ETR firms avoid paying taxes? Dane M. ChristensenDavid G. KenchingtonRick C. Laux OriginalPaper 10 September 2021 Pages: 570 - 606
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk Ray BallGil SadkaAyung Tseng OriginalPaper 14 June 2021 Pages: 607 - 646
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk Ray BallGil SadkaAyung Tseng Correction 28 October 2021 Pages: 647 - 648
Researchers’ data analysis choices: an excess of false positives? James A. Ohlson OriginalPaper 04 September 2021 Pages: 649 - 667
The role of information transparency in the product market: an examination of the sustainability of profitability differences Ruyun (Ivy) FengMichael D. KimbroughSijing Wei OriginalPaper 16 September 2021 Pages: 668 - 705
Unpatented innovation and merger synergies M. D. BeneishC. R. HarveyP. Vorst OriginalPaper 09 November 2021 Pages: 706 - 744
Expected economic growth and investment in corporate tax planning Jaewoo KimSean McGuireRyan Wilson OriginalPaper 26 July 2021 Pages: 745 - 778