Measuring weather exposure with annual reports Venky NagarJordan Schoenfeld OriginalPaper 31 August 2022 Pages: 1 - 32
Climate-risk materiality and firm risk Ella Mae MatsumuraRachna PrakashSandra C. Vera-Muñoz OriginalPaper Open access 21 September 2022 Pages: 33 - 74
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification Cory A. CassellTyler J. KleppeJonathan E. Shipman OriginalPaper 30 August 2022 Pages: 75 - 108
CEO pay ratio voluntary disclosures and stakeholder reactions Lisa LaViersJason SandvikDa Xu OriginalPaper 17 October 2022 Pages: 109 - 150
Firm innovation and covenant tightness Zhiming MaKirill E. NovoselovYue Zhang OriginalPaper Open access 24 August 2022 Pages: 151 - 193
Strategic syndication: is bad news shared in loan syndicates? Andrea K. DownChristopher D. WilliamsRegina Wittenberg-Moerman OriginalPaper 12 October 2022 Pages: 194 - 236
Risk information, investor learning, and informational feedback Kevin Smith OriginalPaper Open access 30 August 2022 Pages: 237 - 275
Equity analyst social interactions and geographic information transmission Qi ChenWilliam J. MayewHuihao Yan OriginalPaper 24 August 2022 Pages: 327 - 353
Geographic connections to China and insider trading at the start of the COVID-19 pandemic Erin HenryGeorge A. PleskoCaleb Rawson OriginalPaper 02 September 2022 Pages: 354 - 387
The power of not trading: Evidence from index fund ownership Caleb RawsonStephen P. Rowe OriginalPaper 01 December 2022 Pages: 388 - 422
Representations and warranties insurance in mergers and acquisitions Omri Even-TovJames RyansSteven Davidoff Solomon OriginalPaper Open access 10 September 2022 Pages: 423 - 450
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters Tingting LiuTao ShuJasmine Wang OriginalPaper 23 September 2022 Pages: 451 - 492
The risk-relevance of non-GAAP earnings Frank HeflinKalin S. KolevBenjamin Whipple OriginalPaper 09 November 2022 Pages: 493 - 524
Correction to: The risk-relevance of non-GAAP earnings Frank HeflinKalin S. KolevBenjamin Whipple Correction 06 March 2023 Pages: 525 - 526
Firm complexity and post-earnings announcement drift Alexander BarinovShawn Saeyeul ParkÇelim Yıldızhan OriginalPaper 29 September 2022 Pages: 527 - 579
Cyber risk and voluntary Service Organization Control (SOC) audits Jordan Schoenfeld OriginalPaper 31 August 2022 Pages: 580 - 620
Boardroom gender diversity reforms and institutional monitoring: global evidence Larry FauverMingyi HungEmily Jing Wang OriginalPaper 24 August 2022 Pages: 621 - 664
Real effects of tax audits Andrew BelnapJeffrey L. HoopesAlex Turk OriginalPaper 20 September 2022 Pages: 665 - 700
Bridging the gap between stock price and bottom-line accounting numbers Zihang PengPengguo WangDemetris Christodoulou OriginalPaper Open access 23 September 2022 Pages: 701 - 735
How pervasive is corporate fraud? Alexander DyckAdair MorseLuigi Zingales OriginalPaper Open access 05 January 2023 Pages: 736 - 769
The disclosure quality consequences of copying standard-setter guidance Rachel ScottA. Nicole SkinnerKristen Valentine OriginalPaper 18 October 2022 Pages: 770 - 808
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas Ke NaIvy Xiying ZhangYong Zhang OriginalPaper 07 October 2022 Pages: 809 - 851
On the dynamics between local and international tax planning in multinational corporations Christof BeuselinckJochen Pierk OriginalPaper Open access 07 October 2022 Pages: 852 - 888
The asymmetric mispricing information in analysts’ target prices Jeremiah GreenJohn R. M. HandAnywhere Sikochi OriginalPaper Open access 24 October 2022 Pages: 889 - 915
When attention is away, analysts misplay: distraction and analyst forecast performance Thomas BourveauAlexandre GarelArthur Petit-Romec OriginalPaper 05 November 2022 Pages: 916 - 958