Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry Jiang ChengJ. David CumminsTzuting Lin Original Research 09 August 2020 Pages: 819 - 847
Asymmetrical impacts from overnight returns on stock returns Alex YiHou HuangMing-Che HuQuang Thai Truong Original Research 04 July 2020 Pages: 849 - 889
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets? Peter M. JohnsonThomas J. LopezTrevor L. Sorensen Original Research 11 July 2020 Pages: 891 - 915
A new measure of model misspecification with the no-arbitrage constraint: extending the second Hansen–Jagannathan distance Yuewu Xu Original Research 14 July 2020 Pages: 917 - 938
The effect of insider trading laws and enforcement on stock market transaction cost Frank O. KwabiAgyenim Boateng Original Research 27 July 2020 Pages: 939 - 964
Reformulating prospect theory to become a von Neumann–Morgenstern theory Jack Clark Francis Original Research 30 July 2020 Pages: 965 - 985
CEO profile and earnings quality Tri Tri NguyenChau Minh DuongSunitha Narendran Original Research 11 August 2020 Pages: 987 - 1025
Lottery-type stocks and corporate strategies at the turn of the month Yun MengChristos Pantzalis Original Research 12 August 2020 Pages: 1027 - 1055
Auditor response to changing risk: money market funds during the financial crisis Kyle D. AllenDrew B. Winters Original Research 07 August 2020 Pages: 1057 - 1086
Revisiting disposition effect and momentum: a quantile regression perspective Mohamed S. AhmedJohn A. Doukas Original Research 04 August 2020 Pages: 1087 - 1128
At what life-cycle stage does the auditors’ going concern report add value? Kathleen BakarichJiaxin LiuJoseph Weintrop Original Research 05 August 2020 Pages: 1129 - 1157
Do failed auditors receive lower audit fees from continuing engagements? Kam-Wah LaiFerdinand A. Gul Original Research 28 August 2020 Pages: 1159 - 1190
The effect of distracted audit committee members on earnings quality Susan ElkinawyJoshua SpizmanHai Tran Original Research 24 August 2020 Pages: 1191 - 1219