Journal of Accounting Research - 2012
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Not All Related Party Transactions (RPTs) Are the Same: Ex Ante Versus Ex Post RPTs
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Detecting Earnings Management: A New Approach
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Capital Versus Performance Covenants in Debt Contracts
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Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts
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Discussion of Detecting Deceptive Discussions in Conference Calls
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Voluntary Disclosure, Manipulation, and Real Effects
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Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
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Discussion of Detecting Earnings Management: A New Approach
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Detecting Deceptive Discussions in Conference Calls
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Accrual Accounting, Informational Sufficiency, and Equity Valuation
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Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft
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Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes
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The Influence of Elections on the Accounting Choices of Governmental Entities
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The Role of Bank Reputation in “Certifying” Future Performance Implications of Borrowers’ Accounting Numbers
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Voluntary Disclosures, Corporate Control, and Investment
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Processing Fluency and Investors’ Reactions to Disclosure Readability
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The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
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Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
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Investor Information Demand: Evidence from Google Searches Around Earnings Announcements
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Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
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Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
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Analyzing Speech to Detect Financial Misreporting
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Equity Analysts and the Market's Assessment of Risk
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Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage?
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Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions
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Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities
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Proprietary Costs and the Disclosure of Information About Customers
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The Political Determinants of the Cost of Equity: Evidence from Newly Privatized Firms
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Discussion of Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage
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Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
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U.S. International Equity Investment
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Discussion of The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
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Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act
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Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
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Discussion of Analyzing Speech to Detect Financial Misreporting
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Equity Risk Incentives and Corporate Tax Aggressiveness
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Investor Sentiment and Pro Forma Earnings Disclosures
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How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses
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Employee Selection as a Control System
