Journal of Accounting Research - 2004
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Discussion of Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
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Disclosure Practices of Foreign Companies Interacting with U.S. Markets
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Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
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Firms' Voluntary Recognition of Stock‐Based Compensation Expense
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Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
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Discussion of Investor Protection and Corporate Governance: Evidence from CEO Turnover
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Discussion of Competitive Costs of Disclosure by Biotech IPOs
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Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets
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Information Transparency and Coordination Failure: Theory and Experiment
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Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
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Audit Firm Portfolio Management Decisions
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How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases
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Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
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Why Do Managers Explain Their Earnings Forecasts?
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What Determines Corporate Transparency?
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Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
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Competitive Costs of Disclosure by Biotech IPOs
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Discussion of Information Transparency and Coordination Failure: Theory and Experiment
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Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis
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Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least?
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Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense
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Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
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Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
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Efficient Manipulation in a Repeated Setting
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Discussion of What Determines Corporate Transparency?
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Disclosure Quality and the Excess Value of Diversification
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Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
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On the Value of Transparency in Agencies with Renegotiation
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Effect of Investor Speculation on Earnings Management
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Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
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Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation
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Valuation and Accounting for Inflation and Foreign Exchange
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Corrigendum to:
