No. 60-1, March 2022
Index
- Competitive Externalities of Tax Cuts
- Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
- How is Earnings News Transmitted to Stock Prices?
- Issue Information ‐ Request for Papers
- Issue Information ‐ TOC
- Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
- Managerial Optimism and Debt Covenants
- Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
- Personal Financial Distress, Limited Attention
- The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms
- The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings