No. 35-1, January 2024

Index

• A contrast of the popularity and the interpretation of non‐GAAP earning disclosures in different industries
• Causality and volatility spillovers of banks' stock price returns on BSE Bankex returns
• Do geographic distances proxy a high probability of foreign divestment? Evidence from Japanese multinational firms
• Earnings management around reverse stock splits
• Examining auditors’ ability to evaluate the reasonableness of fair value estimates
• Exploring the research landscape of implied volatility index: A bibliometric analysis
• Financial reporting complexities: Association with accounting expertise of board and audit committee
• Firms’ exposure to political risk and financial reporting quality
• Geographic distance and tax fundamentals: An empirical analysis of location choice of Japanese firms’ outbound mergers and acquisitions
• Issue Information
• Market share, investor horizon, and stock crash risk
• PCAOB inspection deficiencies and audit fees
• Repatriation tax and dividend policy
• Restructuring cost and its prediction analysis
• The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets
• The effect of real earnings management on earnings persistence and informativeness before and during COVID‐19
• The spouse effect and CEO risk‐taking
• The timeliness of 10‐K filings, financial performance, and stock returns
• Top management team incentive dispersion and audit fees
• Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting