All Stories

  1. Evidence that US IPOs by non-US firms are subject to a liability of foreignness in liquidity
  2. Managerial learning from analyst feedback enhances investment efficiency and firm performance
  3. Further Analyses and Robustness Checks Addendum to: “Accounting Conservatism and Bankruptcy Risk”
  4. Accounting conservatism reduces bankruptcy risk
  5. Shades of Gray: Internal Control Reporting by Chinese U.S.-Listed Firms
  6. Book Reviews
  7. Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects
  8. Comments on “Legal Institutions, Ownership Concentration, and Stock Repurchases around the World: Signal Mimicking?”
  9. SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese Versus U.S. Firms
  10. How does financial reporting quality relate to investment efficiency?
  11. Accounting Quality and Firm‐Level Capital Investment
  12. Is Comprehensive Income Useful?
  13. When Capital Follows Profitability: Non-linear Residual Income Dynamics
  14. EVIDENCE ON EVA
  15. Economic value added: some empirical EVAdence
  16. Does EVA® beat earnings? Evidence on associations with stock returns and firm values
  17. First study to distinguish between incremental and relative information content (value relevance)
  18. Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries
  19. Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions
  20. The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons
  21. Discussion of “Inventory accounting and earnings/price ratios: A Puzzle”
  22. Analyst Forecast Errors and Stock Price Behavior Near the Earnings Announcement Dates of LIFO Adopters
  23. A Stochastic Inventory Model Incorporating Intra-Year Purchases and Accounting Tax Incentives
  24. Inflation, Taxes, and Optimal Inventory Policies
  25. Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings
  26. Anchoring and Adjustment in Probabilistic Inference in Auditing
  27. Are Auditors' Judgments Sufficiently Regressive?
  28. Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy
  29. [Discussion of Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy]: A Reply
  30. Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?
  31. Evidence on EVA
  32. Does EVA Beat Earnings? Evidence on Associations with Stock Returns and Firm Values
  33. Is Comprehensive Income Irrelevant?
  34. Accounting Conservatism and Bankruptcy Risk
  35. How Does Financial Reporting Quality Relate to Investment Efficiency?