Thư Viện trường Đại Học Nha Trang

Journal of accounting & economics., Tập 53, Số 1_2, 2012

Mục lục:

STT	Nội dung
1	Earnings dispersion and aggregate stock returns / Bjorn Jorgensen, Jing Li and Gil Sadka
2	A new measure of earnings forecast uncertainty / Xuguang Sheng and Maya Thevenot
3	The information content of annual earnings announcements and mandatory adoption of IFRS / Wayne R. Landsma, Edward L. Maydew and Jacob R. Thornock
4	Do ﬁnancial analysts’ long-term growth forecasts matter? Evidence from stock recommendations and career outcomes / Boochun Jung, Philip B. Shane and Yanhua Sunny Yang
5	The effect of enforcement on timely loss recognition: Evidence from insider trading laws / Sudarshan Jayaraman
6	Institutional ownership and conservatism / Santhosh Ramalingegowda and Yong Yu
7	Corporate suppliers and customers and accounting conservatism / Kai Wai Hui, Sandy Klasa and P. Eric Yeung
8	Audited ﬁnancial reporting and voluntary disclosure as complements: A test of the Conﬁrmation Hypothesis / Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
9	Capital market consequences of managers’ voluntary disclosure styles / Holly I. Yang
10	Corporate governance and the information environment: Evidence from state antitakeover laws / Christopher S. Armstrong, Karthik Balakrishnan and Daniel Cohen
11	Who, if anyone, reacts to accrual information? / Robert H. Battalio and others
12	Does Regulation FD work? Evidence from analysts’ reliance on public disclosure / William J. Kross, Inho Suk
13	Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? / Yongtae Kim, Haidan Lin and Siqi Li
14	14-Week quarters / Rick Johnston and others
15	Measuring securities litigation risk / Irene Kim and Douglas J. Skinner
16	Executive overconﬁdence and the slippery slope to ﬁnancial misreporting / Catherine M. Schrand, Sarah L.C. Zechman
17	Discretionary accounting choices and the predictive ability of accruals with respect to future cash ﬂows / Brad A. Badertscher, Daniel W. Collins and Thomas Z. Lys
18	SEC enforcement: Does forthright disclosure and cooperation really matter? / Rebecca Files
19	The factors affecting illegal insider trading in ﬁrms with violations of GAAP / Maya Thevenot
20	The incentives for tax planning / Christopher S. Armstrong, Jennifer L. Blouin and David F. Larcker
21	Research in accounting for income taxes / John R. Graham, Jana S. Raedy and Douglas A. Shackelford
22	Political considerations in the decision of Chinese SOEs to list in Hong Kong / Mingyi Hung, T.J. Wong and Tianyu Zhang
23	An empirical test of spatial competition in the audit market / Wieteke Numan and Marleen Willekens
24	Nonproﬁt boards: Size, performance and managerial incentives / Rajesh K. Aggarwal, Mark E. Evans and Dhananjay Nanda