Book-tax differences, CEO overconfidence, and bank loan contracting Audrey HsuCheng-Few LeeSophia Liu Original Research 13 September 2021 Pages: 437 - 472
Board monitoring and capital structure dynamics: evidence from bank-based economies Ernest EzeaniRami SalemBushra Komal Original Research Open access 04 July 2021 Pages: 473 - 498
Board social capital and stock price crash risk Khalil JebranShihua ChenRuibin Zhang Original Research 03 July 2021 Pages: 499 - 540
Foreign ownership and the enforcement of corporate governance reforms Bibek BhattaAndrew MarshallChandra Thapa Original Research 18 July 2021 Pages: 541 - 580
Corporate diversification and seasoned equity offering performance Cathy Xuying CaoChongyang ChenBo Han Original Research 16 July 2021 Pages: 581 - 614
Does mutual fund ownership reduce stock price clustering? Evidence from active and index funds Ahmed S. BaigBenjamin M. BlauR. Jared DeLisle Original Research 12 July 2021 Pages: 615 - 647
European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism Yener AltunbaşSalvatore PolizziJohn Thornton Original Research Open access 15 July 2021 Pages: 649 - 683
CEO overconfidence and the level of short-selling activity Jieqi GuanBrian M. LamMing Liu Original Research 24 July 2021 Pages: 685 - 708
Wisdom of the crowd and stock price crash risk: evidence from social media Md Miran HossainBabak MammadovHamid Vakilzadeh Original Research 03 August 2021 Pages: 709 - 742
Equal-weighting and value-weighting: which one is better? Nan QinVijay Singal Original Research 29 July 2021 Pages: 743 - 768
Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan Yan-Ting Lin Original Research 03 August 2021 Pages: 769 - 794
Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States Theodora BermpeiAntonios Nikolaos KalyvasAntonella Russo Original Research 09 August 2021 Pages: 795 - 845
How do auditors respond to accounting restatements? Evidence on audit staff allocation Wuchun ChiChien-min Kevin Pan Original Research 15 August 2021 Pages: 847 - 879