Issue 4/2018
Content (14 Articles)
Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe
Eddie Chamisa, Musa Mangena, Hamutyinei Harvey Pamburai, Venancio Tauringana
Manager-analyst conversations in earnings conference calls
Jason V. Chen, Venky Nagar, Jordan Schoenfeld
SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators
James P. Naughton, Rafael Rogo, Jayanthi Sunder, Ray Zhang
Costs and benefits of internal control audits: evidence from M&A transactions
Todd D. Kravet, Sarah E. McVay, David P. Weber
Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine
Huasheng Gao, Huai Zhang, Jin Zhang
Competition and voluntary disclosure: evidence from deregulation in the banking industry
Jeffrey J. Burks, Christine Cuny, Joseph Gerakos, João Granja
Measuring the market response to going concern modifications: the importance of disclosure timing
Linda A. Myers, Jonathan E. Shipman, Quinn T. Swanquist, Robert L. Whited
Consequences of adopting an expanded auditor’s report in the United Kingdom
Elizabeth Gutierrez, Miguel Minutti-Meza, Kay W. Tatum, Maria Vulcheva
Societal trust and corporate tax avoidance
Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald Lobo
Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)
Kristian D. Allee, Daniel D. Wangerin
Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China
Mei Luo, Shuai Shao, Frank Zhang