Volume 90 · Issue 5

Sep 1, 201517 articles

Additional Journal Content

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Sep 1, 2015pp. i-xDOI: 10.2308/1558-7967-90.5.i ↗

Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries

Kenneth L. Bills · Debra C. Jeter · Sarah E. Stein

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Sep 1, 2015pp. 1721-1754DOI: 10.2308/accr-51003 ↗

CEO Contractual Protection and Managerial Short-Termism

Xia Chen · Qiang Cheng · Alvis K. Lo · Xin Wang

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Sep 1, 2015pp. 1871-1906DOI: 10.2308/accr-51033 ↗

Does Real-Time Reporting Deter Strategic Disclosures by Management? The Impact of Real-Time Reporting and Event Controllability on Disclosure Bunching

Xiaoli (Shaolee) Tian

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Sep 1, 2015pp. 2107-2139DOI: 10.2308/accr-51095 ↗

Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study

Chih-Ying Chen · Peter F. Chen · Qinglu Jin

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Sep 1, 2015pp. 1839-1870DOI: 10.2308/accr-51034 ↗

EDITORIAL POLICY

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Sep 1, 2015pp. 2141-2141DOI: 10.2308/1558-7967-90.5.2141 ↗

Information Complementarities and Supply Chain Analysts

Shuqing Luo · Nandu J. Nagarajan

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Sep 1, 2015pp. 1995-2029DOI: 10.2308/accr-51011 ↗

Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115

Anthony A. Meder

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Sep 1, 2015pp. 2031-2056DOI: 10.2308/accr-51029 ↗

Performance Target Revisions in Incentive Contracts: Do Information and Trust Reduce Ratcheting and the Ratchet Effect?

Jasmijn C. Bol · Jeremy B. Lill

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Sep 1, 2015pp. 1755-1778DOI: 10.2308/accr-51050 ↗

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS

Mark E. Evans · Richard W. Houston · Michael F. Peters · Jamie H. Pratt

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Sep 1, 2015pp. 1969-1994DOI: 10.2308/accr-51008 ↗

Risk versus Anomaly: A New Methodology Applied to Accruals

James A. Ohlson · Pawel Bilinski

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Sep 1, 2015pp. 2057-2077DOI: 10.2308/accr-50984 ↗

SEPTEMBER 2015 PLACEMENT ADS

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Sep 1, 2015pp. bmi-bmxiiDOI: 10.2308/accr-10464 ↗

Strategic Informed Trades, Diversification, and Expected Returns

Judson Caskey · John S. Hughes · Jun Liu

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Sep 1, 2015pp. 1811-1837DOI: 10.2308/accr-51026 ↗

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations

Samuel Bonsall · Kevin Koharki · Monica Neamtiu

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Sep 1, 2015pp. 1779-1810DOI: 10.2308/accr-51028 ↗

The Value and Credit Relevance of Multiemployer Pension Plan Obligations

Ting Chen · Xiumin Martin · Christina A. Mashruwala · Shamin D. Mashruwala

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Sep 1, 2015pp. 1907-1938DOI: 10.2308/accr-51010 ↗

Volatility Forecasting Using Financial Statement Information

Suhas A. Sridharan

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Sep 1, 2015pp. 2079-2106DOI: 10.2308/accr-51025 ↗

Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings

Carol Callaway Dee · Ayalew Lulseged · Tianming Zhang

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Sep 1, 2015pp. 1939-1967DOI: 10.2308/accr-50968 ↗