Issue Information ‐ TOC

• Published date: 01 May 2021
• Date: 01 May 2021
• DOI: http://doi.org/10.1111/1475-679X.12315

Journal of Accounting Research

VOLUME 59 , NUMBER 2 MAY 2021

VOLUME 59 , NUMBER 2 • MAY 2021

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

Haresh Sapra

Douglas J. Skinner

Rodrigo Verdi

Regina Wittenberg Moerman

editorial manager

Lisa M. Heiberger

associate editors

Jeremy Bertomeu

Jennifer Blouin

Hans Christensen

Ed deHaan

Kathryn Kadous

Clive Lennox

Valeri Nikolaev

Maria Ogneva

Sugata Roychowdhury

Eric So

Ahmed Tahoun

Laurence van Lent

editorial board

Christopher Armstrong

Anne Beatty

Elizabeth Blankespoor

Mark Bradshaw

Yonca Ertimur

Eric Floyd

Richard Frankel

Pingyang Gao

Ian Gow

Rachel M. Hayes

Thomas Hemmer

Raffi J. Indjejikian

Steven Kachelmeier

Chandra Kanodia

Lisa Koonce

Mark H. Lang

David F. Larcker

Mark Maffett

William Mayew

Michael Minnis

Miguel Minnuti-Meza

Jonathan L. Rogers

Darren Roulstone

Stephen Ryan

Nemit Shroff

Suraj Srinivasan

Daniel Taylor

Andrew Van Buskirk

Joseph Weber

Michael Willenborg

Anastasia Zakolyukina

Sarah Zechman

Journal of

Accounting

Research

Current Topics in Accounting Research

by Emerging Scholars

Sponsored by the Chookaszian Accounting Research

Center and the KPMG Foundation

Journal of Accounting Research

VOLUME 59 , NUMBER 2 • MAY 2021

The Role of Academic Research in SEC Rulemaking: Evidence from

Business Roundtable v. SEC

Rachel Geoffroy and Heemin Lee 375

Aggressive Boards and CEO Turnover

Cyrus Aghamolla and Tadashi Hashimoto 437

Responding to Activist Short Sellers: Allegations, Firm Responses, and

Outcomes

Janja Brendel and James Ryans 487

The Information Externality of Public Firms’ Financial Information in

the State-Bond Secondary Market

Stephanie F. Cheng 529

Anonymous Equity Research

Travis Dyer and Eunjee Kim 575

Show Me the Money! Dividend Policy in Countries with Weak Institutions

Atif Ellahie and Zachary Kaplan 613

Less Information, More Comparison, and Better Performance: Evidence

from a Field Experiment

Henry Eyring , Patrick J. Ferguson , and Sebastian Koppers 657

The Firm Next Door: Using Satellite Images to Study Local Information

Advantage

Jung Koo Kang , Lorien Stice-Lawrence , and Yu Ting Forester Wong 713

senior editors: Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner,

Rodrigo Verdi, and Regina Wittenberg Moerman