Issue 3/2018
Content (12 Articles)
Defining, measuring, and modeling accruals: a guide for researchers
Chad R. Larson, Richard Sloan, Jenny Zha Giedt
When and why do IPO firms manage earnings?
Ewa Sletten, Yonca Ertimur, Jayanthi Sunder, Joseph Weber
The effect of tax-motivated income shifting on information asymmetry
Ciao-Wei Chen, Bradford F. Hepfer, Phillip J. Quinn, Ryan J. Wilson
Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability
Andrew B. Jackson, Marlene A. Plumlee, Brian R. Rountree
Audit personnel salaries and audit quality
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli, Joseph H. Schroeder
Accounting comparability and relative performance evaluation in CEO compensation
Gerald J. Lobo, Michael Neel, Adrienne Rhodes
Do firms underreport information on cyber-attacks? Evidence from capital markets
Eli Amir, Shai Levi, Tsafrir Livne
Corporate governance roles of information quality and corporate takeovers
Jing Li, Lin Nan, Ran Zhao