Volume 88 · Issue 3

May 1, 201316 articles

Additional Journal Content

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May 1, 2013pp. i-xDOI: 10.2308/1558-7967-88.3.i ↗

Board Interlocks and Earnings Management Contagion

Peng-Chia Chiu · Siew Hong Teoh · Feng Tian

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May 1, 2013pp. 915-944DOI: 10.2308/accr-50369 ↗

Book Reviews

Stephen A. Zeff

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May 1, 2013pp. 1129-1135DOI: 10.2308/accr-10330 ↗

Do Donors Discount Low-Quality Accounting Information?

Michelle H. Yetman · Robert J. Yetman

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May 1, 2013pp. 1041-1067DOI: 10.2308/accr-50367 ↗

Does Recognition versus Disclosure Affect Value Relevance? Evidence from Pension Accounting

Kun Yu

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May 1, 2013pp. 1095-1127DOI: 10.2308/accr-50381 ↗

EDITORIAL POLICY AND STYLE INFORMATION

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May 1, 2013pp. 1137-1141DOI: 10.2308/1558-7967-88.3.1137 ↗

Externalities of Mandatory IFRS Adoption: Evidence from Cross-Border Spillover Effects of Financial Information on Investment Efficiency

Chen Chen · Danqing Young · Zili Zhuang

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May 1, 2013pp. 881-914DOI: 10.2308/accr-50384 ↗

How Does the Incentive Effect of the Charitable Deduction Vary across Charities?

Michelle H. Yetman · Robert J. Yetman

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May 1, 2013pp. 1069-1094DOI: 10.2308/accr-50370 ↗

I/B/E/S Reported Actual EPS and Analysts' Inferred Actual EPS

Lawrence D. Brown · Stephannie Larocque

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May 1, 2013pp. 853-880DOI: 10.2308/accr-50379 ↗

MAY 2013 PLACEMENT ADS

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May 1, 2013pp. 1143-1146DOI: 10.2308/1558-7967-88.3.1143 ↗

On Estimating Conditional Conservatism

Ray Ball · S. P. Kothari · Valeri V. Nikolaev

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May 1, 2013pp. 755-787DOI: 10.2308/accr-50371 ↗

Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year

Kai Du · X. Frank Zhang

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May 1, 2013pp. 945-975DOI: 10.2308/accr-50364 ↗

Target Price Accuracy: International Evidence

Pawel Bilinski · Danielle Lyssimachou · Martin Walker

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May 1, 2013pp. 825-851DOI: 10.2308/accr-50378 ↗

The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors

Lillian F. Mills · Sarah E. Nutter · Casey M. Schwab

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May 1, 2013pp. 977-1005DOI: 10.2308/accr-50368 ↗

The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions

Santhosh Ramalingegowda · Chuan-San Wang · Yong Yu

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May 1, 2013pp. 1007-1039DOI: 10.2308/accr-50387 ↗

Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations

Jeremy Bertomeu · Edwige Cheynel

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May 1, 2013pp. 789-824DOI: 10.2308/accr-50388 ↗