Issue Information ‐ TOC

• DOI: http://doi.org/10.1111/1475-679X.12196
• Date: 01 March 2018
• Published date: 01 March 2018

Journal of Accounting Research

Editors: Philip G. Berger, Christian Leuz,

and Douglas J. Skinner

VOL. 56, NO. 1

March 2018

How Common Are Intentional GAAP Violations? Estimates from a Dynamic

Model

Anastasia A. Zakolyukina 5

Corporate Loan Securitization and the Standardization of Financial

Covenants

Zahn Bozanic, Maria Loumioti, and Florin P. Vasvari 45

Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

Brian J. Bushee, Ian D. Gow, and Daniel J. Taylor 85

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement

Actions

Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp, and Jaron H. Wilde 123

Disclosure Regulation in the Commercial Banking Industry: Lessons from

the National Banking Era

Jo˜

ao Granja 173

Asymmetric Trading Costs Prior to Earnings Announcements: Implications

for Price Discovery and Returns

Travis L. Johnson and Eric C. So 217

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the

Proprietary Cost Hypothesis

Yinghua Li, Yupeng Lin, and Liandong Zhang 265