Volume 91 · Issue 4

Jul 1, 201614 articles

Additional Journal Content

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Jul 1, 2016pp. i-xiiDOI: 10.2308/1558-7967-91.4.i ↗

Book Review

Jacob S. Soll

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Jul 1, 2016pp. 1285-1287DOI: 10.2308/accr-10493 ↗

Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures

Francesca Franco · Oktay Urcan · Florin P. Vasvari

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Jul 1, 2016pp. 1139-1165DOI: 10.2308/accr-51325 ↗

Editorial Policy and Style Information

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Jul 1, 2016pp. 1289-1289DOI: 10.2308/1558-7967-91.4.1289 ↗

Hedging Executive Compensation Risk through Investment Banks

Ronald A. Dye · Sri S. Sridhar

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Jul 1, 2016pp. 1109-1138DOI: 10.2308/accr-51291 ↗

Internal Governance and Real Earnings Management

Qiang Cheng · Jimmy Lee · Terry Shevlin

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Jul 1, 2016pp. 1051-1085DOI: 10.2308/accr-51275 ↗

JULY 2016 PLACEMENT ADS

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Jul 1, 2016pp. bmi-bmiiiDOI: 10.2308/accr-10492 ↗

One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting

Leslie A. Robinson · Bridget Stomberg · Erin M. Towery

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Jul 1, 2016pp. 1195-1217DOI: 10.2308/accr-51263 ↗

Real Earnings Management and Long-Term Operating Performance: The Role of Reversals in Discretionary Investment Cuts

Patrick Vorst

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Jul 1, 2016pp. 1219-1256DOI: 10.2308/accr-51281 ↗

The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms

François Brochet · Patricia Naranjo · Gwen Yu

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Jul 1, 2016pp. 1023-1049DOI: 10.2308/accr-51387 ↗

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements

Jun Guo · Pinghsun Huang · Yan Zhang · Nan Zhou

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Jul 1, 2016pp. 1167-1194DOI: 10.2308/accr-51269 ↗

The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown

Mark T. Bradshaw · Lian Fen Lee · Kyle Peterson

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Jul 1, 2016pp. 995-1021DOI: 10.2308/accr-51398 ↗

The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?

Maria Wieczynska

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Jul 1, 2016pp. 1257-1283DOI: 10.2308/accr-51340 ↗

Vicarious Learning under Implicit Contracts

Jongwoon (Willie) Choi · Gary Hecht · Ivo D. Tafkov · Kristy L. Towry

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Jul 1, 2016pp. 1087-1108DOI: 10.2308/accr-51293 ↗