All Stories

  1. Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares
  2. Does Internal Competition among Audit Partners Affect Audit Pricing Decisions?
  3. Bonus incentives and losses from early debt extinguishment
  4. Shareholders’ tax incentives and changes in the organizational form of foreign operations
  5. Less timely earnings announcements and voluntary disclosure
  6. Corporate social responsibility and classification shifting
  7. Does sell-side debt research have investment value?
  8. Voluntary Earnings Notifications and Post‐earnings‐announcement Drift*
  9. Controlling Shareholders' Tax Incentives and Classification Shifting*
  10. Audit committee members with CEO experience and the value of cash holdings
  11. Financial Statement Comparability and the Market Value of Cash Holdings
  12. Analyst Forecasts and Target Setting in Executive Annual Bonus Contracts
  13. Managerial Ability and Income Smoothing
  14. Controlling shareholders' tax incentives and related party transactions
  15. Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings
  16. Auditors' Strategic Audit Pricing: Evidence from the Pre- and Post-IFRS Periods
  17. What Drives Credit Rating Changes? A Return Decomposition Approach
  18. The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence
  19. Business group affiliation, ownership structure, and the cost of debt
  20. The Effect of Human Resource Investment in Internal Control on the Disclosure of Internal Control Weaknesses
  21. Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach