Firm life expectancy and the heterogeneity of the book-to-market effect Fulltext Access 22 Pages 2011
Vertical divestitures through equity carve-outs and spin-offs: A product markets perspective Fulltext Access 22 Pages 2011
Friends or foes? Target selection decisions of sovereign wealth funds and their consequences Fulltext Access 22 Pages 2011
Corporate governance and impression management in annual results press releases Fulltext Access 22 Pages 2011
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting Fulltext Access 22 Pages 2011
A theory of equity carve-outs and negative stub values under heterogeneous beliefs Fulltext Access 23 Pages 2011
The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry Fulltext Access 23 Pages 2011
Do hedge funds trade on private information? Evidence from syndicated lending and short-selling Fulltext Access 23 Pages 2011
Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses Fulltext Access 23 Pages 2011
Limits-to-arbitrage, investment frictions, and the asset growth anomaly Fulltext Access 23 Pages 2011
Does it really pay to be green? Determinants and consequences of proactive environmental strategies Fulltext Access 23 Pages 2011
Global retail lending in the aftermath of the US financial crisis: Distinguishing between supply and demand effects Fulltext Access 23 Pages 2011
Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity Fulltext Access 23 Pages 2011
Employee treatment and firm leverage: A test of the stakeholder theory of capital structure Fulltext Access 24 Pages 2011
Forecasting stock market returns: The sum of the parts is more than the whole Fulltext Access 24 Pages 2011
Corporate tax avoidance and stock price crash risk: Firm-level analysis Fulltext Access 24 Pages 2011
What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004 Fulltext Access 24 Pages 2011
On the use of partial least squares path modeling in accounting research Fulltext Access 24 Pages 2011
An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use of and Compliance with Internal Auditing Standards in 19 Countries Fulltext Access 25 Pages 2011
IT internal control weaknesses and firm performance: An organizational liability lens Fulltext Access 25 Pages 2011
Special issue on"social responsibility accounting and reporting in times of ‘sustainability Downturn/crisis 1 Fulltext Access 25 Pages 2011
Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? Fulltext Access 25 Pages 2011
Does board gender diversity improve the informativeness of stock prices? Fulltext Access 25 Pages 2011
Accountants’ Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions Fulltext Access 26 Pages 2011
Accounting Research: A Critical View Of The Present Situation And Prospects * Fulltext Access 26 Pages 2011
Adding and subtracting Black-Scholes: A new approach to approximating derivative prices in continuous-time models Fulltext Access 26 Pages 2011
Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers Fulltext Access 26 Pages 2011
Technological change and the growing inequality in managerial compensation Fulltext Access 27 Pages 2011
Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain Fulltext Access 27 Pages 2011
Labor income dynamics at business-cycle frequencies: Implications for portfolio choice Fulltext Access 27 Pages 2011
Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance Fulltext Access 27 Pages 2011
Conditional risk and performance evaluation: Volatility timing, overconditioning, and new estimates of momentum alphas Fulltext Access 27 Pages 2011
Fair value versus historical cost-based valuation for biological assets: predictability of financial information * Fulltext Access 27 Pages 2011
General equilibrium pricing of options with habit formation and event risks Fulltext Access 27 Pages 2011
Organisational design choices in response to public sector reforms: A case study of mandated hospital networks Fulltext Access 27 Pages 2011
Does governance travel around the world? Evidence from institutional investors Fulltext Access 28 Pages 2011
The role of integrated indicators in exhibiting business contribution to sustainable development: a survey of sustainability reporting initiatives Fulltext Access 28 Pages 2011
Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures Fulltext Access 28 Pages 2011
The aftermath of public attention on accounting improprieties: Effects on securities class action settlements Fulltext Access 28 Pages 2011
The influence of governance on investment: Evidence from a hazard model Fulltext Access 28 Pages 2011
The valuation-relevance of the foreign translation adjustment: The effect of barriers to entry Fulltext Access 28 Pages 2011
Causal disclosures on earnings and earnings management in an IPO setting Fulltext Access 29 Pages 2011
Do progressive goverments undertake different debt burdens? partisan vs. electoral cycles Fulltext Access 29 Pages 2011
Regulation FD, accounting restatements and transient institutional investors’ trading behavior Fulltext Access 29 Pages 2011
The structure and formation of business groups: Evidence from Korean chaebols Fulltext Access 29 Pages 2011
Relevancia valorativa del resultado global y sus Componentes frente al resultado neto * Fulltext Access 29 Pages 2011
The quality of financial reporting in China: An examination from an accounting restatement perspective Fulltext Access 30 Pages 2011
Joint Effect of Investor Protection and Securities Regulations on Audit Fees Fulltext Access 30 Pages 2011
Can book–tax differences capture earnings management and tax Management? Empirical evidence from China Fulltext Access 30 Pages 2011
La actitud de las empresas de economía solidaria frente a la divulgación de información sobre sostenibilidad desde el prisma de la teoría de los stakeholders o grupos de interés Fulltext Access 31 Pages 2011
IPO waves, product market competition, and the going public decision: Theory and evidence Fulltext Access 31 Pages 2011
Sistemas de control para la gestión de los canales de exportación independientes: un análisis exploratorio sobre su diseño y uso Fulltext Access 32 Pages 2011
Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies Fulltext Access 33 Pages 2011