Articles

1. Analyst information about peer firms during the IPO quiet period

   • Badryah Alhusaini
   • Andrew C. Call
   • Kimball Chapman

   OriginalPaper 30 April 2024

   

2. Does automation improve financial reporting? Evidence from internal controls

   • Musaib Ashraf

   OriginalPaper 23 April 2024

   

3. Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms

   • Nan Li

   OriginalPaper Open access 28 March 2024

   

4. New product announcements, innovation disclosure, and future firm performance

   • Jenny Chu
   • Yuan He
   • Reuven Lehavy

   OriginalPaper Open access 15 February 2024

   

5. The spillover effect of SEC comment letters through audit firms

   • Kenneth L. Bills
   • Ryan Cating
   • Timothy A. Seidel

   OriginalPaper 13 February 2024

   

6. Inventory planning and tax incentives for charitable giving

   • Anil Arya
   • Tyler Atanasov
   • Dae-Hee Yoon

   OriginalPaper 01 February 2024

7. The role of equity underwriters in shaping corporate disclosure

   • Mei Cheng
   • Yuan Zhang
   • Meiling Zhao

   OriginalPaper 24 January 2024

8. Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws

   • Hengda Jin
   • Kenneth Merkley
   • Karen Ton

   OriginalPaper 24 January 2024

   

9. Identical ratios: a red flag of ratio management

   • Qianhua Ling
   • Andrea Alston Roberts

   OriginalPaper Open access 23 January 2024

10. Earnings per share targets and CEO incentives

    • Christopher Armstrong
    • Jacky Chau
    • Jason J. Xiao

    OriginalPaper 22 January 2024

    

11. Foreign media slant, foreign investors, and informativeness of earnings

    • Albert Tsang
    • Kun Tracy Wang
    • Nathan Zhenghang Zhu

    OriginalPaper 13 January 2024

12. Differences in the value relevance of identifiable intangible assets

    • Zachary King
    • Thomas J. Linsmeier
    • Daniel D. Wangerin

    OriginalPaper 23 November 2023

    

13. The media response to a loss of analyst coverage

    • Nicholas Guest
    • Jaewoo Kim

    OriginalPaper 13 November 2023

14. Predictable EPS growth and the performance of value investing

    • Richard G. Sloan
    • Annika Yu Wang

    OriginalPaper Open access 09 November 2023

    

15. IPO price formation and analyst coverage

    • Joseph Weber
    • Michael Willenborg
    • Yanhua Sunny Yang

    OriginalPaper 06 November 2023

    

16. Human bias in the oversight of firms: evidence from workplace safety violations

    • Jonas Heese
    • Gerardo Pérez-Cavazos
    • Andreya Pérez-Silva

    OriginalPaper 03 November 2023

17. No news is bad news: local news intensity and firms’ information environments

    • Kristian D. Allee
    • Ryan Cating
    • Caleb Rawson

    OriginalPaper Open access 16 October 2023

    

18. Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons

    • Ryan J. Casey
    • George W. Ruch

    OriginalPaper 09 October 2023

    

19. Properties of accounting performance measures used in compensation contracts

    • Oktay Urcan
    • Hayoung Yoon

    OriginalPaper 07 October 2023

    

20. When do firms deliver on the jobs they promise in return for state aid?

    • Qingkai Dong
    • Aneesh Raghunandan
    • Shivaram Rajgopal

    OriginalPaper Open access 03 October 2023

    

21. Does audit firm hiring of former PCAOB personnel improve audit quality?

    • Jagan Krishnan
    • Jayanthi Krishnan
    • Steven A. Maex

    OriginalPaper 23 September 2023

22. Regulatory spillover effects in OTC markets

    • Richard A. Cazier
    • Jianning Huang
    • Fuzhao Zhou

    OriginalPaper 13 September 2023

    

23. Analyst ability and research effort: non-EPS forecast provision as a research quality signal

    • Peter F. Pope
    • Tong Wang

    OriginalPaper Open access 11 September 2023 Pages: 1263 - 1315

    

24. All losses are not alike: Real versus accounting-driven reported losses

    • Feng Gu
    • Baruch Lev
    • Chenqi Zhu

    OriginalPaper Open access 29 August 2023 Pages: 1141 - 1189

    

25. Debiasing earnings persistence estimates

    • Brian Rountree
    • Konduru Sivaramakrishnan
    • Lisheng Yu

    OriginalPaper 29 August 2023

26. Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure

    • Mei Cheng
    • Yuan Zhang

    OriginalPaper 29 August 2023

27. Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements

    • Daniel Saavedra

    OriginalPaper Open access 26 August 2023 Pages: 1388 - 1412

28. Real earnings management in the motion picture industry: strengthening the inferences from academic research

    • George Foster

    OriginalPaper Open access 22 August 2023 Pages: 1250 - 1262

29. Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19

    • Darren Bernard
    • Elsa Maria Juliani
    • Alastair Lawrence

    OriginalPaper 19 August 2023

    

30. Is tax return information useful to equity investors?

    • Paul Demeré

    OriginalPaper Open access 12 August 2023 Pages: 1413 - 1465

    

31. Selection bias in audit firm tenure research

    • Ying Zhou
    • David P. Weber
    • Ce Wen

    OriginalPaper 10 August 2023

    

32. Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability

    • Ciao-Wei Chen
    • Laura Yue Li

    OriginalPaper Open access 09 August 2023 Pages: 1316 - 1353

    

33. Trivialization of the bottom line and losing relevance of losses

    • Anup Srivastava

    OriginalPaper Open access 08 August 2023 Pages: 1190 - 1208

    

34. Dividends, trust, and firm value

    • Martin Kapons
    • Peter Kelly
    • Rafael Zambrana

    OriginalPaper Open access 03 August 2023 Pages: 1354 - 1387

    

35. The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness

    • Jing Wang
    • Michael Welker

    OriginalPaper 01 August 2023

36. The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act

    • Amanda Sanseverino

    OriginalPaper 28 July 2023

    

37. Bankruptcy in groups

    • William H. Beaver
    • Stefano Cascino
    • Maureen F. McNichols

    OriginalPaper Open access 26 July 2023

    

38. The importance of individual-pair lending relationships

    • Omri Even-Tov
    • Xinlei Li
    • Christopher Williams

    OriginalPaper Open access 26 July 2023

    

39. Economic effects of litigation risk on corporate disclosure and innovation

    • Stefan F. Schantl
    • Alfred Wagenhofer

    OriginalPaper Open access 24 July 2023

    

40. Real earnings management and the strategic release of new products: evidence from the motion picture industry

    • James Jianxin Gong
    • S. Mark Young
    • Aner Zhou

    OriginalPaper Open access 18 July 2023 Pages: 1209 - 1249

    

41. Correction: The explanatory power of explanatory variables

    • Erik Johannesson
    • James A. Ohlson
    • Sophia Weihuan Zhai

    Correction Open access 17 July 2023

42. Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence

    • Neil Fargher
    • Lijuan Zhang

    OriginalPaper 15 July 2023

    

43. Activist directors: determinants and consequences

    • Ian D. Gow
    • Sa-Pyung Sean Shin
    • Suraj Srinivasan

    OriginalPaper 12 July 2023

44. The explanatory power of explanatory variables

    • Erik Johannesson
    • James A. Ohlson
    • Sophia Weihuan Zhai

    OriginalPaper Open access 01 July 2023

    

45. Startups’ demand for accounting expertise: evidence from a randomized field experiment

    • Ofir Gefen
    • David Reeb
    • Johan Sulaeman

    OriginalPaper Open access 30 June 2023

    

46. Asymmetric motivated reasoning in investor judgment

    • W. Brooke Elliott
    • Jessen L. Hobson
    • Brian J. White

    OriginalPaper 23 June 2023

    

47. Which multiples matter in M &A? An overview

    • Matthew Shaffer

    OriginalPaper Open access 21 June 2023

    

48. Round number reference points and irregular patterns in reported gross margins

    • Matthew Cedergren
    • Valerie Li

    OriginalPaper Open access 21 June 2023

    

49. Green dies in darkness? environmental externalities of newspaper closures

    • John Xuefeng Jiang
    • Jing Kong

    OriginalPaper 19 June 2023

    

50. Outside directors’ insider trading around board meetings

    • Seil Kim
    • Seungjoon Oh

    OriginalPaper 10 June 2023