Journal of Accounting Research - 2015
-
The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
-
Delayed Expected Loss Recognition and the Risk Profile of Banks
-
Analyst Reputation, Communication, and Information Acquisition
-
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
-
The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion
-
Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms
-
Taxes and Financial Constraints: Evidence from Linguistic Cues
-
Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws
-
Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
-
The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios
-
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
-
Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment
-
Competition in the Audit Market: Policy Implications
-
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
-
Retraction Statement: Analysts' Reactions to Earnings Preannouncement Strategies
-
The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
-
Inside the “Black Box” of Sell‐Side Financial Analysts
-
Retraction Statement: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information
-
Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts
-
Expression of Concern
-
Are Employee Selection and Incentive Contracts Complements or Substitutes?
-
Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular‐Hour and After‐Hours Revisions
-
Auditor Mindsets and Audits of Complex Estimates
-
Asset Measurement in Imperfect Credit Markets
-
Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets
-
Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
-
Issuer Operating Performance and IPO Price Formation
-
Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?
-
The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading
-
Retraction Statement: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
-
Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality