Journal of Accounting Research - page 2
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Do Industry‐Level Analyses Improve Forecasts of Financial Performance?
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Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
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Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes
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Virtual Issue on Tax Research
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Limited Attention: Implications for Financial Reporting
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Equity Risk and the Labor Stock: The Case of Union Contracts
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Issue Information ‐ Request for Papers
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Corporate Governance and the Information Content of Insider Trades
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Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E‐Commerce Privacy Disclosure and Practice in the United States and the United Kingdom
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Regulation and Sarbanes‐Oxley
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Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
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The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Short
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The Informational Role of Bond Analysts
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The Effect of Client Industry Agglomerations on Auditor Industry Specialization
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Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency
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Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation
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Disclosure Prominence and the Quality of Non‐GAAP Earnings
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Discussion of The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
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Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage?
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Issue Information ‐ Request for Papers
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Trading off Costs and Benefits of Frequent Financial Reporting
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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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Voluntary Disclosure with Informed Trading in the IPO Market
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Issue Information ‐ Request for Papers
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The Long‐Term Consequences of Short‐Term Incentives
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Tax and Regulatory Motivations for Issuing Non‐voting, Non‐convertible Preferred Stock
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The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008
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Initial Evidence on the Role of Accounting Earnings in the Bond Market
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Balanced Scorecards: A Relational Contract Approach
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A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
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On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight
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Issue Information ‐ TOC
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Anonymous Equity Research
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Non‐GAAP Earnings Disclosure in Loss Firms
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Inside the “Black Box” of Sell‐Side Financial Analysts
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Are Employee Selection and Incentive Contracts Complements or Substitutes?
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Issue Information ‐ Request for Papers
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Issue Information ‐ TOC
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Investment Dynamics and Earnings‐Return Properties: A Structural Approach
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How Do Market Prices and Cheap Talk Affect Coordination?
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Association Between Borrower and Lender State Ownership and Accounting Conservatism
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Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
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Advantageous Comparison and Rationalization of Earnings Management
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Corporate Governance and Agency Conflicts
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The Value of Crowdsourced Earnings Forecasts
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Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption
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Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
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Evidence on the Use and Efficacy of Internal Whistleblowing Systems
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Issue Information ‐ Request for Papers
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Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns?
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The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival
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Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
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Elections and Discretionary Accruals: Evidence from 2004
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What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks?
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Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts
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The Keynote Papers and the Current Financial Crisis
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GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
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Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration
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Earnings Surprise “Materiality” as Measured by Stock Returns
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Virtual Issue on Empirical Management Accounting Research
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Location of Decision Rights Within Multinational Firms
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Dividend Payouts and Information Shocks
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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
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The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
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Erratum
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Reporting Discretion and Private Information Communication through Earnings
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Can Auditors Predict the Choices Made by Other Auditors?
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Retraction Statement: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
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Issue Information ‐ TOC
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Leveraging Big Data to Study Information Dissemination of Material Firm Events
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Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws
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Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?
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Call for Papers
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Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
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Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?
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Detecting Deceptive Discussions in Conference Calls
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Issue Information ‐ TOC
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Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
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Overreaction to Intra‐industry Information Transfers?
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Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
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Do Family Firms Provide More or Less Voluntary Disclosure?
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ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
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Analysts' Incentives and Street Earnings
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Investor Sentiment and Corporate Disclosure
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Classifications Manipulation and Nash Accounting Standards
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Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
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Measuring Investors' Opinion Divergence
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When Does Information Asymmetry Affect the Cost of Capital?
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Issue Information ‐ TOC
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Does Anticipated Information Impose a Cost on Risk‐Averse Investors? A Test of the Hirshleifer Effect
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Depreciation Rules and the Relation between Marginal and Historical Cost
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Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
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Unrecognized Expected Credit Losses and Bank Share Prices
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Issue Information ‐ Request for Papers
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Investor and (Value Line) Analyst Underreaction to Information about Future Earnings: The Corrective Role of Non‐Earnings‐Surprise Information
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Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense
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Aggregate Earnings and Asset Prices
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Issue Information ‐ TOC
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Investors' Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
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Does Corporate Transparency Contribute to Efficient Resource Allocation?
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Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant‐Pricing Model
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Dynamic Effects of Information Disclosure on Investment Efficiency
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Effects of Multiple Clients on the Reliability of Audit Reports
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Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
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The Influence of Institutional Constraints on Outsourcing
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The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
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Debiasing the Measurement of Conditional Conservatism
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Political Connections and the Cost of Bank Loans
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Predicting Stock Market Returns with Aggregate Discretionary Accruals
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Flu Fallout: Information Production Constraints and Corporate Disclosure
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Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
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The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
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News Bias in Financial Journalists’ Social Networks
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Innovation and Financial Disclosure
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On the Value of Transparency in Agencies with Renegotiation
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The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings
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Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
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Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico
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Call for Papers
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Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
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Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
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Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular‐Hour and After‐Hours Revisions
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Relative Target Setting and Cooperation
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The Future of Securities Regulation
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Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment
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Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
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Erratum
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Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
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The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency
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Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
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The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction
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How Disaggregation Enhances the Credibility of Management Earnings Forecasts
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Chief Executive Officer Equity Incentives and Accounting Irregularities
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Optimal Contracts with Performance Manipulation
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Paper Versus Practice: A Field Investigation of Integrity Hotlines
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How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?
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Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting
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Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft
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Taxes, Leverage, and the Cost of Equity Capital
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How Naïve Is the Market’s Use of Firm‐Specific Earnings Information?
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Managerial Compensation and Stock Price Manipulation
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Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts
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International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
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Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance
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The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection
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Issue Information ‐ TOC
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Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
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Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
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Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures
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Boards of a Feather: Homophily in Foreign Director Appointments Around the World
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Asymmetric Cost Behavior and Dividend Policy
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Discussion of Financial Globalization, Governance, and the Evolution of Home Bias
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Corporate Scandals and Regulation
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Discussion of The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
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National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
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The Going‐Concern Market Anomaly
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Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
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Earnings Performance and Discretionary Disclosure
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Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
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Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation
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Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013
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Processing Fluency and Investors’ Reactions to Disclosure Readability
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Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures
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Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
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Mandatory and Voluntary Disclosures: Dynamic Interactions
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The Sale of Assets to Manage Earnings in Japan
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Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions
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Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence
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Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
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Valuation of Internet Stocks—An IPO Perspective
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The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
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Disclosure Versus Recognition: Inferences from Subsequent Events
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Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity
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IRS Attention
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How is Earnings News Transmitted to Stock Prices?
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The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions
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Intertemporal Tax Discontinuities
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Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?
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Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets
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Accounting Standards, Financial Reporting Outcomes, and Enforcement
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Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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The Firm Next Door: Using Satellite Images to Study Local Information Advantage
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How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
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Strategic Director Appointments
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The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation
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Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
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The Role of the Business Press as an Information Intermediary
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The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality
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Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
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Issue Information ‐ TOC
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A Reexamination of the Tradeoff between the Future Benefit and Riskiness of R&D Increases
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Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
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Issue Information ‐ TOC
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Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility
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Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations
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When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices
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Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions
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The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
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