Volume 88 · Issue 4

Jul 1, 201316 articles

Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy

Guochang Zhang

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Jul 1, 2013pp. 1459-1488DOI: 10.2308/accr-50375 ↗

Additional Journal Content

Authors not recorded

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Jul 1, 2013pp. i-ixDOI: 10.2308/1558-7967-88.4.i ↗

Book Reviews

Stephen A. Zeff

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Jul 1, 2013pp. 1489-1503DOI: 10.2308/accr-10338 ↗

Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium for Dual-Class Shares?

Hyun A. Hong

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Jul 1, 2013pp. 1289-1325DOI: 10.2308/accr-50442 ↗

EDITORIAL POLICY AND STYLE INFORMATION

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Jul 1, 2013pp. 1505-1509DOI: 10.2308/1558-7967-88.4.1505 ↗

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue

Brian Bratten · Preeti Choudhary · Katherine Schipper

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Jul 1, 2013pp. 1179-1210DOI: 10.2308/accr-50421 ↗

Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk?

Elizabeth Blankespoor · Thomas J. Linsmeier · Kathy R. Petroni · Catherine Shakespeare

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Jul 1, 2013pp. 1143-1177DOI: 10.2308/accr-50419 ↗

How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures?

Byron J. Pike · Mary B. Curtis · Lawrence Chui

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Jul 1, 2013pp. 1413-1431DOI: 10.2308/accr-50426 ↗

JULY 2013 PLACEMENT ADS

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Jul 1, 2013pp. 1511-1519DOI: 10.2308/1558-7967-88.4.1511 ↗

Minority Shareholders' Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China

Zhihong Chen · Bin Ke · Zhifeng Yang

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Jul 1, 2013pp. 1211-1238DOI: 10.2308/accr-50424 ↗

Productivity-Target Difficulty, Target-Based Pay, and Outside-the-Box Thinking

R. Alan Webb · Michael G. Williamson · Yue (May Zhang

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Jul 1, 2013pp. 1433-1457DOI: 10.2308/accr-50436 ↗

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

Gerald J. Lobo · Yuping Zhao

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Jul 1, 2013pp. 1385-1412DOI: 10.2308/accr-50440 ↗

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments

Rick C. Laux

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Jul 1, 2013pp. 1357-1383DOI: 10.2308/accr-50417 ↗

The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies

Lin Cheng · Scott Liao · Haiwen Zhang

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Jul 1, 2013pp. 1239-1263DOI: 10.2308/accr-50416 ↗

The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

Yongtae Kim · Siqi Li · Carrie Pan · Luo Zuo

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Jul 1, 2013pp. 1327-1356DOI: 10.2308/accr-50420 ↗

The Role of Analysts in Intra-Industry Information Transfer

Gilles Hilary · Rui Shen

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Jul 1, 2013pp. 1265-1287DOI: 10.2308/accr-50437 ↗