Ausgabe 4/2023
Inhalt (21 Artikel)
On the tax efficiency of startup firms
Eric J. Allen, Jeffrey C. Allen, Sharat Raghavan, David H. Solomon
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
Jeong-Bon Kim, Edward Lee, Xiaojian Tang, Junsheng Zhang
Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
Jeong-Bon Kim, Edward Lee, Xiaojian Tang, Junsheng Zhang
Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions
Gil Aharoni, Bryan Lim, Lubomir P. Litov, Jordan B. Neyland
Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting
Braiden Coleman, Michael Drake, Joseph Pacelli, Brady Twedt
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts
Stephen P. Baginski, John L. Campbell, Patrick W. Ryu, James D. Warren
On the validity of asymmetric timeliness measures of accounting conservatism
J. Richard Dietrich, Karl A. Muller III, Edward J. Riedl
Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules
Nilabhra Bhattacharya, Hye Sun Chang, Raluca Chiorean
Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program
Ole-Kristian Hope, Junhao Liu
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
Jeong-Bon Kim, Chong Wang, Feng Wu
Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic
Ole-Kristian Hope, Congcong Li, Mark Shuai Ma, Xijiang Su
Credit risk assessment and executives’ legal expertise
Mia Hang Pham, Yulia Merkoulova, Chris Veld
CEO compensation and real estate prices: pay for luck or pay for action?
Ana Albuquerque, Benjamin Bennett, Cláudia Custódio, Dragana Cvijanović
The persistence and pricing of changes in multinational firms’ foreign cash holdings
Novia X. Chen, Peng-Chia Chiu, Terry Shevlin
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
Stephen Ryan, Barbara Seitz
What can we learn about credit risk from debt valuation adjustments?
Wen Lin, Argyro Panaretou, Grzegorz Pawlina, Catherine Shakespeare
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
Bright Asante-Appiah, Tamara A. Lambert
Public peers, accounting comparability, and value relevance of private firms’ financial reporting
Thomas Bourveau, Jason V. Chen, Ferdinand Elfers, Jochen Pierk