Issue Information ‐ TOC

• Published date: 01 March 2023
• Date: 01 March 2023
• DOI: http://doi.org/10.1111/1475-679X.12439

Journal of Accounting Research

VOLUME 61 , NUMBER 1 MARCH 2023

VOLUME 61 , NUMBER 1 • MARCH 2023

Published by

The Chookaszian Accounting

Research Center at the University of

Chicago Booth School of Business.

senior editors

Philip G. Berger

Luzi Hail

Christian Leuz

Valeri Nikolaev

Haresh Sapra

Rodrigo Verdi

Regina Wittenberg Moerman

editorial manager

Lisa M. Heiberger

associate editors

Jeremy Bertomeu

Jennifer Blouin

Hans Christensen

Anna Costello

Scott Dyreng

Yonca Ertimur

Kathryn Kadous

Volker Laux

Clive Lennox

Mark Maffett

Michael Minnis

Miguel Minutti-Meza

Maria Ogneva

Kristina Rennekamp

Sugata Roychowdhury

Ahmed Tahoun

Laurence van Lent

Anastasia Zakolyukina

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 61 , NUMBER 1 • MARCH 2023

CECL: Timely Loan Loss Provisioning and Bank Regulation

Lucas Mahieux , Haresh Sapra , and Gaoqing Zhang 3

Creativity Contests: An Experimental Investigation of Eliciting Employee

Creativity

Jasmijn Bol , Lisa LaViers , and Jason Sandvik 47

Boosting Foreign Investment: The Role of Certification of Corporate

Governance

Pietro Bonetti and Gaizka Ormazabal 95

The Complementarity Between Signal Informativeness and Monitoring

Pierre Chaigneau and Nicolas Sahuguet 141

Does Sensationalism Affect Executive Compensation? Evidence from Pay

Ratio Disclosure Reform

Wonjae Chang , Michael Dambra , Bryce Schonberger , and Inho Suk 187

Anti-Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance

Justin Chircop , Michele Fabrizi , Patrizia Malaspina , and Antonio Parbonetti 243

Renewable Governance: Good for the Environment?

Alexander Dyck , Karl V. Lins , Lukas Roth , Mitch Towner , and Hannes F. Wagner 279

Relative Valuation with Machine Learning

Paul Geertsema and Helen Lu 329

The Value of Mandatory Certification: A Real Effects Perspective

Xu Jiang , Baohua Xin , and Yan Xiong 377

Does a Government Mandate Crowd Out Voluntary Corporate Social

Responsibility? Evidence from India

Shivaram Rajgopal and Prasanna Tantri 415

senior editors: Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra,

Rodrigo Verdi, and Regina Wittenberg Moerman