No. 32-3, July 2021

Index

• Board attributes and corporate philanthropy behavior during COVID‐19: A case from China
• Image repair during a U.S. Securities and Exchange Commission investigation
• In a Minsky Moment, can financial statement data predict stock market crashes and recessions?
• Issue Information
• Market sentiment and the choice of payment method in mergers and acquisitions
• On the performance of the Black and Scholes options pricing formulas during the subprime and Covid‐19 crises
• Product differentiation and financial statement comparability
• Renting risk and expected stock returns in memory of Simon Benninga
• The impact of a convertible bond on the leverage of a firm
• The JOBS Act, underwriting costs, and voluntary disclosure
• The quality of risk reports: Integrating requirement levels of standard setters into text analysis
• The relevance of earning‐to‐price and ROE predictability for explaining Shenzhen stock exchange (SZSE), returns in China: A dynamic panel data approach
• Unrecognized tax benefit and its impact on firms’ financial activities: A longitudinal analysis
• Voluntary disclosure volume: Evidence from acquiring firm's press releases during M&A