No. 51-2, May 2013

Index

• A Measure of Competition Based on 10‐K Filings
• Discussion of A Measure of Competition Based on 10‐K Filings
• Discussion of Earnings Manipulation and the Cost of Capital
• Discussion of Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
• Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems
• Discussion of What Do Management Earnings Forecasts Convey About the Macroeconomy?
• Earnings Manipulation and the Cost of Capital
• Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships
• On the Stewardship and Valuation Implications of Accrual Accounting Systems
• What Do Management Earnings Forecasts Convey About the Macroeconomy?