1. Editorial

   • Richard Sloan

   Announcement 20 June 2013 Pages: 641 - 641

2. Financial reporting for employee stock options: liabilities or equity?

   • Mary E. Barth
   • Leslie D. Hodder
   • Stephen R. Stubben

   OriginalPaper 13 June 2013 Pages: 642 - 682

   

3. Discussion of “Financial reporting for employee stock options: liabilities or equity”

   • Ken Peasnell

   OriginalPaper 03 July 2013 Pages: 683 - 691

4. The supraview of return predictive signals

   • Jeremiah Green
   • John R. M. Hand
   • X. Frank Zhang

   OriginalPaper 06 June 2013 Pages: 692 - 730

   

5. Discussion of “The supraview of return predictive signals”

   • Peter Algert

   OriginalPaper 31 July 2013 Pages: 731 - 733

6. Does fair value accounting for non-financial assets pass the market test?

   • Hans B. Christensen
   • Valeri V. Nikolaev

   OriginalPaper 29 May 2013 Pages: 734 - 775

7. A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”

   • Thomas J. Linsmeier

   OriginalPaper 23 June 2013 Pages: 776 - 782

8. Financial statement comparability and credit risk

   • Seil Kim
   • Pepa Kraft
   • Stephen G. Ryan

   OriginalPaper 13 June 2013 Pages: 783 - 823

   

9. Discussion of “Financial statement comparability and credit risk”

   • Navneet Arora

   OriginalPaper 03 July 2013 Pages: 824 - 832

10. The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights

    • Jennifer Altamuro
    • Haiwen Zhang

    OriginalPaper 06 June 2013 Pages: 833 - 858

11. Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights”

    • Bradley E. Hendricks
    • Catherine Shakespeare

    OriginalPaper 26 July 2013 Pages: 859 - 867

    

12. Implications of the integral approach and earnings management for alternate annual reporting periods

    • Katherine A. Gunny
    • John Jacob
    • Bjorn N. Jorgensen

    OriginalPaper 28 May 2013 Pages: 868 - 891

13. Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”

    • Alastair Lawrence

    OriginalPaper 14 July 2013 Pages: 892 - 898