No. 60-5, December 2022

Index

• Audit Implications of Non‐GAAP Reporting
• Call for Papers
• Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis
• Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership
• How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?
• Issue Information ‐ Request for Papers
• Issue Information ‐ TOC
• Limited Attention: Implications for Financial Reporting
• Relative Performance Evaluation and Competitive Aggressiveness
• The Costs of Waiving Audit Adjustments
• The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers
• The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings