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Journal of accounting, auditing & finance, Tập 26, Số 03, 2011-7
Mục lục:
DòngNội dung
1Analysts’ recommendation revisions and subsequent earnings surprises: Pre- and post-regulation FD / Dan Palmon and Ari Yezegel
2Analyst quality, optimistic bias, and reactions to major news / Jian Cao and Mark Kohlbeck
3The information content of goodwill impairments and SFAS 142 / Daniel A. Bens, Wendy Heltzer and Benjamin Segal
4The effect of section 404 of the sarbanes-oxley act on earnings quality / Zvi Singer and Haifeng You
5The effect of managerial ownership on the cost of debt: evidence from Japan / Akinobu Shuto and Norio Kitagawa