Issue 2/2022
Content (11 Articles)
Can short sellers constrain aggressive non-GAAP reporting?
Nilabhra Bhattacharya, Theodore E. Christensen, Qunfeng Liao, Bo Ouyang
Open Access
Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?
Tiana Lehmer, Ben Lourie, Devin Shanthikumar
Unexpected distractions and investor attention to corporate announcements
Doron Israeli, Ron Kasznik, Suhas A. Sridharan
Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
Dain C. Donelson, Jennifer L. Glenn, Christopher G. Yust
How do most low ETR firms avoid paying taxes?
Dane M. Christensen, David G. Kenchington, Rick C. Laux
Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
Ray Ball, Gil Sadka, Ayung Tseng
Correction
Correction to: using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk
Ray Ball, Gil Sadka, Ayung Tseng
The role of information transparency in the product market: an examination of the sustainability of profitability differences
Ruyun (Ivy) Feng, Michael D. Kimbrough, Sijing Wei
Expected economic growth and investment in corporate tax planning
Jaewoo Kim, Sean McGuire, Steven Savoy, Ryan Wilson