Issue Information ‐ TOC

• DOI: http://doi.org/10.1111/1475-679X.12223
• Published date: 01 March 2019
• Date: 01 March 2019

Journal of Accounting Research

Senior Editors: Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra,

Douglas J. Skinner, Rodrigo Verdi, and Regina Wittenberg Moerman

VOL. 57, NO. 1

March 2019

Management by the Numbers: A Formal Approach to Deriving Informational

and Distributional Properties of “Unmanaged” Earnings

Thomas Hemmer and Eva Labro 5

Why Do Individual Investors Disregard Accounting Information? The Roles

of Information Awareness and Acquisition Costs

Elizabeth Blankespoor, Ed deHaan, John Wertz, and Christina Zhu 53

The Effects of Analyst-Country Institutions on Biased Research: Evidence

from Target Prices

Mark T. Bradshaw, Alan G. Huang, and Hongping Tan 85

Effects of Increasing Enforcement on Financial Reporting Quality and Audit

Quality

Ralf Ewert and Alfred Wagenhofer 121

Banks as Tax Planning Intermediaries

John Gallemore, Brandon Gipper, and Edward Maydew 169

Relative Target Setting and Cooperation

Martin Holzhacker, Stephan Kramer, Michal Matˇ

ejka, and Nick Hoffmeister 211

International Mergers and Acquisitions Laws, the Market for Corporate

Control, and Accounting Conservatism

Inder K. Khurana and Wei Wang 241

Erratum 291