Ausgabe 2/2015
Inhalt (12 Artikel)
Bank loan spread and private information: pending approval patents
Marlene Plumlee, Yuan Xie, Meng Yan, Jeff Jiewei Yu
The effect of manager-specific optimism on the tone of earnings conference calls
Angela K. Davis, Weili Ge, Dawn Matsumoto, Jenny Li Zhang
Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals
Christof Beuselinck, Marc Deloof, Ann Vanstraelen
Short sellers and the informativeness of stock prices with respect to future earnings
Michael S. Drake, James N. Myers, Linda A. Myers, Michael D. Stuart
Open Access
Political pressures and the evolution of disclosure regulation
Jeremy Bertomeu, Robert P. Magee
Anticipation of management forecasts and analysts’ private information search
Dora Altschuler, Gary Chen, Jie Zhou
Does concrete language in disclosures increase willingness to invest?
W. Brooke Elliott, Kristina M. Rennekamp, Brian J. White
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms
Xia Chen, Qiang Cheng, Xin Wang
Do sophisticated investors use the information provided by the fair value of cash flow hedges?
John L. Campbell, Jimmy F. Downes, William C. Schwartz Jr.