Ausgabe 1/2009
Inhalt (6 Artikel)
What drives the increased informativeness of earnings announcements over time?
Daniel W. Collins, Oliver Zhen Li, Hong Xie
How does the corporate bond market value capital investments and accruals?
Sanjeev Bhojraj, Bhaskaran Swaminathan
Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions
Kendall O. Bowlin, Jeffrey Hales, Steven J. Kachelmeier
Publicly traded versus privately held: implications for conditional conservatism in bank accounting
D. Craig Nichols, James M. Wahlen, Matthew M. Wieland
Tightening credit standards: the role of accounting quality
Philippe Jorion, Charles Shi, Sanjian Zhang
Accounting conservatism and corporate governance
Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva