Issue 4/2014
Content (8 Articles)
Market competition, earnings management, and persistence in accounting profitability around the world
Paul Healy, George Serafeim, Suraj Srinivasan, Gwen Yu
Product market competition and conditional conservatism
Dan Dhaliwal, Shawn Huang, Inder K. Khurana, Raynolde Pereira
The role of “other information” in analysts’ forecasts in understanding stock return volatility
Yaowen Shan, Stephen Taylor, Terry Walter
Conservatism correction for the market-to-book ratio and Tobin’s q
Maureen McNichols, Madhav V. Rajan, Stefan Reichelstein
Initial evidence on the market impact of the XBRL mandate
Elizabeth Blankespoor, Brian P. Miller, Hal D. White
Analyst information production and the timing of annual earnings forecasts
Sami Keskek, Senyo Tse, Jennifer Wu Tucker
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?
John Goodwin, Donghui Wu