No. 33-1, January 2022

Index

• Accountant CFOs and corporate tax avoidance
• Capital, liquidity, and profitability in European banks
• CEO ownership and firm performance: Evidence from the 2003 dividend tax cut
• Does the market value M&A risk factor disclosures? Evidence from the involvement of investment bank advisors
• Financial flexibility and economic policy uncertainty: Evidence from firm behavior and firm value
• Financial statement readability and credit rating conservatism
• Impact of managerial incentive structure on operating asymmetries and accruals
• Issue Information
• Measurement of synergy in merger & acquisitions: A panel data approach using composite variable (principal component analysis)
• New evidence on practical implications of the CAPM
• Post‐CEO retirement appointments and financial accounting—Evidence from CEO turnovers
• The 2021 fed pivot and the macro consequences of non‐transitory inflation
• The role of financial reporting quality in selecting new audit committee member