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Journal of accounting & economics., Tập 55, Số 2_3, 2013
Mục lục:
DòngNội dung
1Firms’ use of accounting discretion to influence their credit ratings / Walid Alissa and others
2Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN $ / Lee-Seok Hwang and others
3Discretionary disclosure in the presence of dual distribution channels / Anil Arya and Brian Mittendorf
4The spillover effect of fraudulent financial reporting on peer firms’ investments / Anne Beatty, Scott Liao and Jeff Jiewei Yu
5Cost of capital and earnings transparency / Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman
6Boardroom centrality and firm performance / David F. Larcker, Eric C. So and Charles C.Y. Wang
7A measurement approach to conservatism and earnings managemen / Pingyang Gao