Ausgabe 2/2017
Inhalt (10 Artikel)
Original Research
Insider trading and response to earnings announcements: the impact of accelerated disclosure requirements
Semih Tartaroglu, Michael Imhof
Original Research
A comprehensive and quantitative internal control index: construction, validation, and impact
Hanwen Chen, Wang Dong, Hongling Han, Nan Zhou
Original Research
GASB mandatory disclosure rules and municipal bond yield spreads
Ali Nejadmalayeri, Sheri Faircloth, Jeanne Wendel, Surya Chelikani
Original Research
Aggregate idiosyncratic volatility, dynamic aspects of loss aversion, and narrow framing
Jungshik Hur, Cedric Mbanga Luma
Original Research
Directors’ education and corporate liquidity: evidence from boards in Taiwan
Ma-Ju Wang, Xuan-Qi Su, Hong-Da Wang, Yan-Shing Chen
Original Research
Corporate social responsibility and degrees of operating and financial leverage
Maretno Agus Harjoto
Original Research
When do managers listen to the market? Impact of learning in acquisitions of private firms
Inga Chira, Luis García-Feijóo, Jeff Madura
Original Research
Implications of a TAF program stigma for lenders: the case of publicly traded banks versus privately held banks
Ken B. Cyree, Mark D. Griffiths, Drew B. Winters