Ausgabe 2/2017
Inhalt (14 Artikel)
Accrual quality, skill, and the cross-section of mutual fund returns
Suresh Nallareddy, Maria Ogneva
An examination of firms’ responses to tax forgiveness
Terry Shevlin, Jacob Thornock, Braden Williams
The impact of narrative disclosure readability on bond ratings and the cost of debt
Samuel B. Bonsall IV, Brian P. Miller
Open Access
The standard-setters’ toolkit: can principles prevail over bright lines?
Darren Henderson, Patricia C. O’Brien
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
Ester Chen, Ilanit Gavious, Baruch Lev
Does the cessation of quarterly earnings guidance reduce investors’ short-termism?
Yongtae Kim, Lixin (Nancy) Su, Xindong (Kevin) Zhu
The effect of financial reporting quality on corporate dividend policy
David S. Koo, Santhosh Ramalingegowda, Yong Yu
Management forecasts and the cost of equity capital: international evidence
Ying Cao, Linda A. Myers, Albert Tsang, Yong George Yang
Open Access
Flexibility in cash-flow classification under IFRS: determinants and consequences
Elizabeth A. Gordon, Elaine Henry, Bjorn N. Jorgensen, Cheryl L. Linthicum
Blockholder exit threats in the presence of private benefits of control
Ole-Kristian Hope, Han Wu, Wuyang Zhao
Two-stage capital budgeting, capital charge rates, and resource constraints
Nicole Bastian Johnson, Thomas Pfeiffer, Georg Schneider