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Journal of accounting & economics., Tập 53, Số 3, 2012
Mục lục:
DòngNội dung
1Earnings restatements and differential timeliness of accounting conservatism / Michael Ettredge, Ying Huang and Weining Zhang
2The implied cost of capital: A new approach / Kewei Hou, Mathijs A. van Dijk and Yinglei Zhang
3Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance / Ronald W. Masulis, Cong Wang and Fei Xie
4Evidence on the determinants and economic consequences of delegated monitoring / Anne Beatty, Scott Liao and Joseph Weber
5Managerial reporting, overoptimism, and litigation risk / Volker Laux and Phillip C. Stocken
6Incentives for innovation and centralized versus delegated capital budgeting / Sunil Dutta and Qintao Fan
7Earnings announcements and attention constraints: The role of market design / Bidisha Chakrabarty and Pamela C. Moulton