Ausgabe 4/2019
Inhalt (12 Artikel)
Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts
Dan Givoly, Yifan Li, Ben Lourie, Alexander Nekrasov
Changes in analysts’ stock recommendations following regulatory action against their brokerage
Andrew C. Call, Nathan Y. Sharp, Paul A. Wong
Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments
Douglas R. Ayres, John L. Campbell, James A. Chyz, Jonathan E. Shipman
The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes
Cory A. Cassell, Lauren M. Cunningham, Ling Lei Lisic
Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems
Michael Firth, Chen Lin, Sonia Man-lai Wong, Xiaofeng Zhao
Reliability and relevance of fair values: private equity investments and investee fundamentals
Petrus H. Ferreira, Roman Kräussl, Wayne R. Landsman, Maria Nykyforovych Borysoff, Peter F. Pope
Integrated ownership and managerial incentives with endogenous project risk
Tim Baldenius, Beatrice Michaeli
Information overload and disclosure smoothing
Kimball L. Chapman, Nayana Reiter, Hal D. White, Christopher D. Williams
Correction to: Auditor benchmarking of client disclosures
Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn, Jacob R. Thornock