On the tax efficiency of startup firms Eric J. AllenJeffrey C. AllenDavid H. Solomon OriginalPaper Open access 25 March 2022 Pages: 1887 - 1928
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures Jeong-Bon KimEdward LeeJunsheng Zhang OriginalPaper 25 March 2022 Pages: 1929 - 1970
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures Jeong-Bon KimEdward LeeJunsheng Zhang Correction 31 May 2022 Pages: 1971 - 1971
Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions Gil AharoniBryan LimJordan B. Neyland OriginalPaper 18 April 2022 Pages: 1972 - 2001
Double trouble? IRS’s attention to financial accounting restatements Zackery D. FoxRyan Wilson OriginalPaper 31 March 2022 Pages: 2002 - 2038
The economic consequences of ceasing option backdating Szu-fan Chen OriginalPaper 17 March 2022 Pages: 2039 - 2074
Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting Braiden ColemanMichael DrakeBrady Twedt OriginalPaper 28 March 2022 Pages: 2075 - 2103
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts Stephen P. BaginskiJohn L. CampbellJames D. Warren OriginalPaper Open access 20 April 2022 Pages: 2104 - 2149
On the validity of asymmetric timeliness measures of accounting conservatism J. Richard DietrichKarl A. Muller IIIEdward J. Riedl OriginalPaper 02 May 2022 Pages: 2150 - 2195
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules Nilabhra BhattacharyaHye Sun ChangRaluca Chiorean OriginalPaper 20 April 2022 Pages: 2196 - 2232
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program Ole-Kristian HopeJunhao Liu OriginalPaper 18 April 2022 Pages: 2233 - 2270
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks Jeong-Bon KimChong WangFeng Wu OriginalPaper 14 May 2022 Pages: 2271 - 2318
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic Ole-Kristian HopeCongcong LiXijiang Su OriginalPaper 09 August 2022 Pages: 2319 - 2360
Credit risk assessment and executives’ legal expertise Mia Hang PhamYulia MerkoulovaChris Veld OriginalPaper Open access 02 August 2022 Pages: 2361 - 2400
CEO compensation and real estate prices: pay for luck or pay for action? Ana AlbuquerqueBenjamin BennettDragana Cvijanović OriginalPaper Open access 23 August 2022 Pages: 2401 - 2447
Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions Kyle WelchAaron Yoon OriginalPaper 02 July 2022 Pages: 2448 - 2475
The persistence and pricing of changes in multinational firms’ foreign cash holdings Novia X. ChenPeng-Chia ChiuTerry Shevlin OriginalPaper 11 July 2022 Pages: 2476 - 2515
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities Stephen RyanBarbara Seitz OriginalPaper 12 September 2022 Pages: 2516 - 2555
What can we learn about credit risk from debt valuation adjustments? Wen LinArgyro PanaretouCatherine Shakespeare OriginalPaper Open access 26 July 2022 Pages: 2556 - 2588
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk Bright Asante-AppiahTamara A. Lambert OriginalPaper 16 August 2022 Pages: 2589 - 2641
Public peers, accounting comparability, and value relevance of private firms’ financial reporting Thomas BourveauJason V. ChenJochen Pierk OriginalPaper Open access 12 August 2022 Pages: 2642 - 2676
