Ausgabe 4/2011
Inhalt (7 Artikel)
Why are recommendations optimistic? Evidence from analysts’ coverage initiations
Yonca Ertimur, Volkan Muslu, Frank Zhang
Causes and consequences of goodwill impairment losses
Zining Li, Pervin K. Shroff, Ramgopal Venkataraman, Ivy Xiying Zhang
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
Jeong-Bon Kim, Judy S. L. Tsui, Cheong H. Yi
The impact of audit penalty distributions on the detection and frequency of fraudulent reporting
F. Greg Burton, T. Jeffrey Wilks, Mark F. Zimbelman
The effects of firm size, corporate governance quality, and bad news on disclosure compliance
Mike Ettredge, Karla Johnstone, Mary Stone, Qian Wang