Ausgabe 1/2024
Inhalt (26 Artikel)
Climate-risk materiality and firm risk
Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
Cory A. Cassell, Tyler J. Kleppe, Jonathan E. Shipman
Firm innovation and covenant tightness
Zhiming Ma, Kirill E. Novoselov, Derrald Stice, Yue Zhang
Strategic syndication: is bad news shared in loan syndicates?
Andrea K. Down, Christopher D. Williams, Regina Wittenberg-Moerman
Equity analyst social interactions and geographic information transmission
Qi Chen, William J. Mayew, Huihao Yan
Geographic connections to China and insider trading at the start of the COVID-19 pandemic
Erin Henry, George A. Plesko, Caleb Rawson
Representations and warranties insurance in mergers and acquisitions
Omri Even-Tov, James Ryans, Steven Davidoff Solomon
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters
Tingting Liu, Tao Shu, Erin Towery, Jasmine Wang
Correction to: The risk-relevance of non-GAAP earnings
Frank Heflin, Kalin S. Kolev, Benjamin Whipple
Firm complexity and post-earnings announcement drift
Alexander Barinov, Shawn Saeyeul Park, Çelim Yıldızhan
Boardroom gender diversity reforms and institutional monitoring: global evidence
Larry Fauver, Mingyi Hung, Alvaro G. Taboada, Emily Jing Wang
Bridging the gap between stock price and bottom-line accounting numbers
Zihang Peng, Pengguo Wang, Demetris Christodoulou
The disclosure quality consequences of copying standard-setter guidance
Rachel Scott, A. Nicole Skinner, Kristen Valentine
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas
Ke Na, Ivy Xiying Zhang, Yong Zhang
On the dynamics between local and international tax planning in multinational corporations
Christof Beuselinck, Jochen Pierk
The asymmetric mispricing information in analysts’ target prices
Jeremiah Green, John R. M. Hand, Anywhere Sikochi
When attention is away, analysts misplay: distraction and analyst forecast performance
Thomas Bourveau, Alexandre Garel, Peter Joos, Arthur Petit-Romec