Volume 95 · Issue 1

Jan 1, 202017 articles

Compensation Consultants and the Level, Composition, and Complexity of CEO Pay

Kevin J. Murphy · Tatiana Sandino

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Jan 1, 2020pp. 311-341DOI: 10.2308/accr-52439 ↗

Concurrent Earnings Announcements and Analysts' Information Production

Matthew Driskill · Marcus P. Kirk · Jennifer Wu Tucker

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Jan 1, 2020pp. 165-189DOI: 10.2308/accr-52489 ↗

Covers and Front Matter

Authors not recorded

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Jan 1, 2020pp. i-viiDOI: 10.2308/1558-7967-95.1.i ↗

Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer

Daniel A. Cohen · Bin Li

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Jan 1, 2020pp. 101-131DOI: 10.2308/accr-52490 ↗

Editorial Policy and Style Information

Authors not recorded

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Jan 1, 2020pp. 379-382DOI: 10.2308/1558-7967-95.1.379 ↗

Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves

Marc Badia · Mary E. Barth · Miguel Duro · Gaizka Ormazabal

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Jan 1, 2020pp. 1-29DOI: 10.2308/accr-52445 ↗

January 2020 Placement Ads

Authors not recorded

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Jan 1, 2020pp. bmi-bmivDOI: 10.2308/accr-10714 ↗

Private Equity Net Asset Values and Future Cash Flows

Tim Jenkinson · Wayne R. Landsman · Brian R. Rountree · Kazbi Soonawalla

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Jan 1, 2020pp. 191-210DOI: 10.2308/accr-52486 ↗

Public Disclosures and Information Asymmetry: A Theory of the Mosaic

Edwige Cheynel · Carolyn B. Levine

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Jan 1, 2020pp. 79-99DOI: 10.2308/accr-52447 ↗

Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance

Ethan Rouen

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Jan 1, 2020pp. 343-378DOI: 10.2308/accr-52440 ↗

Seeking Out Non-Public Information: Sell-Side Analysts and the Freedom of Information Act

April Klein · Tao Li · Bobo Zhang

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Jan 1, 2020pp. 233-257DOI: 10.2308/accr-52442 ↗

Selection Benefits of Below-Market Pay in Social-Mission Organizations: Effects on Individual Performance and Team Cooperation

Clara Xiaoling Chen · Heather L. Pesch · Laura W. Wang

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Jan 1, 2020pp. 57-77DOI: 10.2308/accr-52416 ↗

Sell-Side Analysts' Benchmarks

Ohad Kadan · Leonardo Madureira · Rong Wang · Tzachi Zach

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Jan 1, 2020pp. 211-232DOI: 10.2308/accr-52446 ↗

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

Thomas R. Kubick · Thomas C. Omer · Zac Wiebe

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Jan 1, 2020pp. 259-285DOI: 10.2308/accr-52484 ↗

The Information Provision in the Corporate Acquisition Process: Why Target Firms Obtain Multiple Fairness Opinions

Tingting Liu

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Jan 1, 2020pp. 287-310DOI: 10.2308/accr-52444 ↗

Tone Concavity around Expected Earnings

Carlo D'Augusta · Matthew D. DeAngelis

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Jan 1, 2020pp. 133-164DOI: 10.2308/accr-52448 ↗

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

Richard A. Cazier · Kenneth J. Merkley · John S. Treu

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Jan 1, 2020pp. 31-55DOI: 10.2308/accr-52443 ↗