R&D Investment timing, default and capital structure Daniela BragoliFlavia CortelezziGiovanni Marseguerra Original Research 27 March 2019 Pages: 779 - 801
Operating asymmetries and non-linear spline correction in discretionary accrual models Rajiv D. BankerDmitri ByzalovByunghoon Jin Original Research 05 April 2019 Pages: 803 - 850
Securitized banking and interest rate sensitivity Brian Du Original Research 01 April 2019 Pages: 851 - 876
Hedge fund ownership and voluntary disclosure Bok BaikJin-Mo KimSukesh Patro Original Research 10 April 2019 Pages: 877 - 910
How do industry peers influence individual firms’ voluntary disclosure strategies? Ling TuoJi YuYu Zhang Original Research 03 April 2019 Pages: 911 - 956
Does risk disclosure in prospectus matter in ChiNext IPOs’ initial underpricing? Monica HusseinZhong-guo ZhouQi Deng Original Research 10 April 2019 Pages: 957 - 979
The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements Chan LiK. K. RamanRong Yang Original Research 17 April 2019 Pages: 981 - 1009
Bank competition, information specialization and innovation Lin TianLiang HanBiao Mi Original Research Open access 25 April 2019 Pages: 1011 - 1035
Option-implied filtering: evidence from the GARCH option pricing model Bingxin Li Original Research 27 April 2019 Pages: 1037 - 1057
Shari’ah-compliant Sukuk versus conventional bond announcements: is there a wealth effect? Ghadeer KhartabielAhmad Abu-AlkheilWalayet Khan Original Research 02 March 2019 Pages: 1059 - 1073
Does accounting conservatism deter short sellers? Archana JainChinmay JainAshok Robin Original Research 02 May 2019 Pages: 1075 - 1100
When is cash king? International evidence on the value of cash across the business cycle Jiaxing YouLing LinMin Xiao Original Research 08 May 2019 Pages: 1101 - 1131
Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom Min Liu Original Research 20 June 2019 Pages: 1133 - 1161