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The Accounting Review

Volume 93 · Issue 1

Jan 1, 201817 articles

Analysts' Influence on Managers' Guidance

Kimball Chapman · Jeremiah R. Green

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Jan 1, 2018pp. 45-69DOI: 10.2308/accr-51778 ↗

Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?

James A. Chyz · Fabio B. Gaertner

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Jan 1, 2018pp. 103-130DOI: 10.2308/accr-51767 ↗

Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality

Chen Chen · Xiumin Martin · Sugata Roychowdhury · Xin Wang · Matthew T. Billett

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Jan 1, 2018pp. 71-101DOI: 10.2308/accr-51842 ↗

Editorial Policy and Style Information

Authors not recorded

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Jan 1, 2018pp. 363-366DOI: 10.2308/1558-7967-93.1.363 ↗

Executive Bonus Contract Characteristics and Share Repurchases

Sunyoung Kim · Jeff Ng

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Jan 1, 2018pp. 289-316DOI: 10.2308/accr-51731 ↗

Front Matter

Authors not recorded

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Jan 1, 2018pp. i-ixDOI: 10.2308/1558-7967-93.1.i ↗

How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises

Fei Du · David H. Erkens · S. Mark Young · Guliang Tang

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Jan 1, 2018pp. 161-185DOI: 10.2308/accr-51763 ↗

Internal Control Weaknesses and Acquisition Performance

Nancy L. Harp · Beau Grant Barnes

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Jan 1, 2018pp. 235-258DOI: 10.2308/accr-51780 ↗

JANUARY 2018 PLACEMENT ADS

Authors not recorded

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Jan 1, 2018pp. bmi-bmiiDOI: 10.2308/accr-10572 ↗

Measuring Accounting Reporting Complexity with XBRL

Rani Hoitash · Udi Hoitash

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Jan 1, 2018pp. 259-287DOI: 10.2308/accr-51762 ↗

Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules

Michael J. Dambra

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Jan 1, 2018pp. 131-159DOI: 10.2308/accr-51817 ↗

Status Differences and Knowledge Transfer: The Effect of Incentives

Katlijn Haesebrouck · Martine Cools · Alexandra Van den Abbeele

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Jan 1, 2018pp. 213-234DOI: 10.2308/accr-51765 ↗

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS

Elizabeth A. Gordon · Hsiao-Tang Hsu

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Jan 1, 2018pp. 187-211DOI: 10.2308/accr-51815 ↗

The Credibility of Financial Reporting: A Reputation-Based Approach

Ying Liang · Iván Marinovic · Felipe Varas

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Jan 1, 2018pp. 317-333DOI: 10.2308/accr-51764 ↗

The Effect of Input and Output Targets for Routine Tasks on Creative Task Performance

Alexander Brüggen · Christoph Feichter · Michael G. Williamson

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Jan 1, 2018pp. 29-43DOI: 10.2308/accr-51781 ↗

The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration

Christopher Bleibtreu · Ulrike Stefani

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Jan 1, 2018pp. 1-27DOI: 10.2308/accr-51728 ↗

Value is in the Eye of the Beholder: The Relative Valuation Roles of Earnings and Book Value in Merger Pricing

MaryJane R. Rabier

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Jan 1, 2018pp. 335-362DOI: 10.2308/accr-51785 ↗