Issue 1/2021
Content (11 Articles)
Analysts’ annual earnings forecasts and changes to the I/B/E/S database
Andrew C. Call, Max Hewitt, Jessica Watkins, Teri Lombardi Yohn
State contract law and the use of accounting information in debt contracts
Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu, Gil Sadka
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment
Theodore E. Christensen, Enrique Gomez, Matthew Ma, Jing Pan
Oil prices, earnings, and stock returns
Steve Crawford, Garen Markarian, Volkan Muslu, Richard Price
CDS trading and nonrelationship lending dynamics
Jung Koo Kang, Christopher D. Williams, Regina Wittenberg-Moerman
Connecting book rate of return to risk and return: the information conveyed by conservative accounting
Stephen H. Penman, Xiao-Jun Zhang