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Journal of accounting & economics., Tập 54, Số 2_3, 2012
Mục lục:
DòngNội dung
1Analysts’ industry expertise / Ohad Kadan and others
2Discussion of ‘‘Analysts’ industry expertise’ / Mark T. Bradshaw
3Financial reporting frequency, information asymmetry, and the cost of equity / Renhui Fu, Arthur Kraft and Huai Zhang
4Discussion of ‘‘Financial reporting frequency, information asymmetry, and the cost of equity’ / Rodrigo S. Verdi
5The consequences of protecting audit partners’ personal assets from the threat of liability / Clive Lennox and Bing Li
6The consequences of protecting audit partners’ personal assets from the threat of liability: A discussion / Mark L. DeFond
7The effects of firm-initiated clawback provisions on earnings quality and auditor behavior / Lilian H. Chan and others
8Mandatory clawback provisions, information disclosure, and the regulation of securities markets / Diane K. Denis
9Financial reporting opacity and informed trading by international institutional investors / Mark Maffett
10Discussion of ‘‘Financial reporting opacity and informed trading by international institutional investors’’ / Brian J. Bushee n