Journal of Accounting Research - page 3
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Auditors’ Use of In‐House Specialists
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Discussion of Aggregate Market Reaction to Earnings Announcements
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Performance Evaluations and Efficient Sorting
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Procyclicality of U.S. Bank Leverage
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Disagreement and the Cost of Capital
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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 Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
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Can Auditors Predict the Choices Made by Other Auditors?
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Relative Target Setting and Cooperation
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How Naïve Is the Market’s Use of Firm‐Specific Earnings Information?
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Issues in Examining the Effect of Auditor Litigation on Audit Fees
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Disclosure Regulation and Corporate Acquisitions
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Issue Information ‐ Request for Papers
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The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC
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Observing Enforcement: Evidence from Banking
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Limited Attention: Implications for Financial Reporting
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Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting
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Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
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Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
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Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor
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Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
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Information Transparency and Coordination Failure: Theory and Experiment
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Issue Information ‐ TOC
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Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks
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Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure
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Issue Information ‐ TOC
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The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings
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The Effect of Client Industry Agglomerations on Auditor Industry Specialization
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The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development
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Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior
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Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm
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The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis
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Is There a Link between Executive Equity Incentives and Accounting Fraud?
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On the Stewardship and Valuation Implications of Accrual Accounting Systems
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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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Investor Sentiment and Corporate Disclosure
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Volume, Opinion Divergence, and Returns: A Study of Post–Earnings Announcement Drift
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The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations?
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Erratum
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Imprecision in Accounting Measurement: Can It Be Value Enhancing?
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The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment
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Cross‐Firm Real Earnings Management
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Incorrect Inferences When Using Residuals as Dependent Variables
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Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis
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Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information
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The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
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Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks
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Call for Papers
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Discussion of Who Is My Peer? A Valuation‐Based Approach to the Selection of Comparable Firms
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Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
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CEO Turnover and Retention Light: Retaining Former CEOs on the Board
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Is Investor Attention for Sale? The Role of Advertising in Financial Markets
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What Do Management Earnings Forecasts Convey About the Macroeconomy?
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Option Value to Waiting Created by a Control Problem
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Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act
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Shredded Reputation: The Cost of Audit Failure
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Call for Papers
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Marking‐to‐Market: Panacea or Pandora's Box?
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Shareholder Votes and Proxy Advisors: Evidence from Say on Pay
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Analyst Coverage and Intangible Assets
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Strategic Director Appointments
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Firms' Voluntary Recognition of Stock‐Based Compensation Expense
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Accrual Accounting, Informational Sufficiency, and Equity Valuation
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Issue Information ‐ TOC
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CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
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Discussion of Measuring and Motivating Quantity, Creativity, or Both
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Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
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Do U.S. Investors Value Foreign Component Auditors?
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Real Earnings Management in Sales
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Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows
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Discussion of The Impact of SFAS No. 131 on Information and Monitoring
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Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis
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Run EDGAR Run: SEC Dissemination in a High‐Frequency World
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Does Auditor Industry Specialization Improve Audit Quality?
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The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market
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Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
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The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers
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Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison
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The Impact of Consulting Services on Audit Quality: An Experimental Approach
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Discussion of A Measure of Competition Based on 10‐K Filings
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Earnings News and Over‐the‐Counter Markets
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Expression of Concern
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Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership
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Screening Talent for Task Assignment: Absolute or Percentile Thresholds?
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Non‐Answers During Conference Calls
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Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities
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Corrigendum to:
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Issue Information ‐ Request for Papers
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Issue Information ‐ TOC
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Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
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Regulatory Transparency and Regulators’ Effort: Evidence from Public Release of the SEC's Review Work
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The Value of Mandatory Certification: A Real Effects Perspective
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An Analysis of Insiders' Use of Prepaid Variable Forward Transactions
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The Regulation of Public Company Auditing: Evidence from the Transition to AS5
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Mutual Fund Manager Forecasting Behavior
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Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve
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Discussion of Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms
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The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror
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Editors' Note
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How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?
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Underreaction to Industry‐Wide Earnings and the Post‐Forecast Revision Drift
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Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
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Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs
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Issue Information ‐ Request for Papers
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Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?
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Issue Information ‐ Request for Papers
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The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews
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Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
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Analyst Coverage Overlaps and Interfirm Information Spillovers
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Proprietary Costs and the Disclosure of Information About Customers
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Discussion of Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
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Earnings Quality Based on Corporate Investment Decisions
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Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
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The Role of the Business Press as an Information Intermediary
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Discussion of Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges and Market Transparency and the Accounting Regime
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Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures
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Issue Information ‐ Request for Papers
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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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Do Industry‐Level Analyses Improve Forecasts of Financial Performance?
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A Reexamination of the Persistence of Accruals and Cash Flows
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Credit Default Swaps and Managers’ Voluntary Disclosure
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Paper Versus Practice: A Field Investigation of Integrity Hotlines
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Issue Information ‐ TOC
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Fraud Allegations and Government Contracting
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Discussion of Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings
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How Disaggregation Enhances the Credibility of Management Earnings Forecasts
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Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests
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Issue Information ‐ Request for Papers
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Real Activity Forecasts Using Loan Portfolio Information
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The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
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Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information
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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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Conditional Earnings Conservatism and Corporate Refocusing Activities
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Virtual Issue on Empirical Management Accounting Research
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Strategy Selection, Surrogation, and Strategic Performance Measurement Systems
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Issue Information ‐ Request for Papers
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CECL: Timely Loan Loss Provisioning and Bank Regulation
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Voluntary Disclosure with Informed Trading in the IPO Market
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Issue Information ‐ TOC
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Tax Aggressiveness and Accounting Fraud
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Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
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Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings
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Nonfinancial Performance Measures and Promotion‐Based Incentives
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Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013
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Event Day 0? After‐Hours Earnings Announcements
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Economic Consequences of the Declining Relevance of Financial Reports
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International Payout Policy, Information Asymmetry, and Agency Costs
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How Control System Design Influences Performance Misreporting
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Personal Financial Distress, Limited Attention
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Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R)
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The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings
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What Makes a Stock Risky? Evidence from Sell‐Side Analysts' Risk Ratings
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Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
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Issue Information ‐ 2017 Call for Papers
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Activity‐Based Pricing in a Monopoly
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Lobbying and Uniform Disclosure Regulation
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Voluntary Disclosures, Corporate Control, and Investment
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Managerial Ownership and Accounting Conservatism
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The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
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Intertemporal Dynamics of Corporate Voluntary Disclosures
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Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
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Tax Expense Momentum
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On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
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The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
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Flu Fallout: Information Production Constraints and Corporate Disclosure
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Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency
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Confidence and Investors' Reliance on Disciplined Trading Strategies
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Discussion of Self‐Selection and the Forecasting Abilities of Female Equity Analysts
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The Incentive Value of Inventory and Cross‐training in Modern Manufacturing
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Why Do Countries Mandate Accrual Accounting for Tax Purposes?
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Financial Analysts and the False Consensus Effect
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Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
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Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
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Discussion of Earnings Manipulation and the Cost of Capital
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Management Forecast Consistency
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Effects of Multiple Clients on the Reliability of Audit Reports
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Disclosure Prominence and the Quality of Non‐GAAP Earnings
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Earnings Performance and Discretionary Disclosure
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Discussion of IPO Failure Risk
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Discussion of High‐Technology Intangibles and Analysts’ Forecasts
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The Long‐Term Consequences of Short‐Term Incentives
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Discussion of Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences
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Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities
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Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads
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Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
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Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market
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Conference Presentations and the Disclosure Milieu
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Buy‐Side Analysts and Earnings Conference Calls
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The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
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A Glimpse Behind a Closed Door: The Long‐Term Investment Value of Buy‐Side Research and Its Effect on Fund Trades and Performance
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Equity Valuation Using Multiples
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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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Investor Information Demand: Evidence from Google Searches Around Earnings Announcements
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Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts
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Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis
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Initial Evidence on the Role of Accounting Earnings in the Bond Market
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The Information Role of the Media in Earnings News
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Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)
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The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction
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An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
