No. 33-2, April 2022

Index

• Credit default swap and Japanese Government Bond markets under negative interest rate policy
• Director co‐option and the cash conversion cycle
• Do financially trained managers make better deals? Evidence from mergers and acquisitions
• Earnings management through financing activities: Evidence from early debt extinguishments
• Issue Information
• Managerial learning and the informational role of fair values
• Pilot CEOs and management earnings forecasts
• Related diversification, firm level resources, and firm performance in the context of Australian extractive industry
• Risk management, diversification, and profitability of commercial banks in Central Africa
• Separation of tax service from audit service, going‐concern opinions, and discretionary accruals
• The effects of taxes and stock repurchases on domestic and multinational companies’ debt levels
• The joint effect of internal and external governance on earnings management and firm performance
• Value versus hyper growth and expected stock returns: In memory of Simon Benninga