Ausgabe 1/2015
Inhalt (18 Artikel)
Does the director election system matter? Evidence from majority voting
Yonca Ertimur, Fabrizio Ferri, David Oesch
Company reputation and the cost of equity capital
Ying Cao, James N. Myers, Linda A. Myers, Thomas C. Omer
The effect of target-firm accounting quality on valuation in acquisitions
Maureen F. McNichols, Stephen R. Stubben
The association between book-tax conformity and earnings management
Bradley Blaylock, Fabio Gaertner, Terry Shevlin
Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press
Lynn Rees, Nathan Sharp, Brady Twedt
Managerial performance evaluation for capacity investments
Alexander Nezlobin, Stefan Reichelstein, Yanruo Wang
Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans
John Jiang, Isabel Yanyan Wang, Yuan Xie
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Richard Cazier, Sonja Rego, Xiaoli Tian, Ryan Wilson
The predictive qualities of earnings volatility and earnings uncertainty
Dain C. Donelson, Robert J. Resutek
Fair value accounting: information or confusion for financial markets?
Michel Magnan, Andrea Menini, Antonio Parbonetti