Ausgabe 1/2016
Inhalt (9 Artikel)
Accounting-based downside risk, cost of capital, and the macroeconomy
Yaniv Konchitchki, Yan Luo, Mary L. Z. Ma, Feng Wu
Dual transfer pricing with internal and external trade
Edward Johnson, Nicole Bastian Johnson, Thomas Pfeiffer
Contemporaneous verification of language: evidence from management earnings forecasts
Stephen Baginski, Elizabeth Demers, Chong Wang, Julia Yu
The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
Qianyun Huang, Terrance R. Skantz
Implications of biased reporting: conservative and liberal accounting policies in oligopolies
Henry L. Friedman, John S. Hughes, Richard Saouma
Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components
Brian Bratten, Monika Causholli, Urooj Khan
Earnings vs. stock-price based incentives in managerial compensation contracts
Antonio E. Bernardo, Hongbin Cai, Jiang Luo