Volume 92 · Issue 2

Mar 1, 201714 articles

Additional Journal Content

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Mar 1, 2017pp. i-ixDOI: 10.2308/1558-7967-92.2.i ↗

Auditors and Client Investment Efficiency

Gil Soo Bae · Seung Uk Choi · Dan S. Dhaliwal · Phillip T. Lamoreaux

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Mar 1, 2017pp. 19-40DOI: 10.2308/accr-51530 ↗

Editorial Policy and Style Information

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Mar 1, 2017pp. 271-271DOI: 10.2308/1558-7967-92.2.271 ↗

Erratum

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Mar 1, 2017pp. 273-273DOI: 10.2308/accr-10527 ↗

Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction

Johan L. Perols · Robert M. Bowen · Carsten Zimmermann · Basamba Samba

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Mar 1, 2017pp. 221-245DOI: 10.2308/accr-51562 ↗

Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

Edward L. Owens · Joanna Shuang Wu · Jerold Zimmerman

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Mar 1, 2017pp. 183-219DOI: 10.2308/accr-51523 ↗

Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research

Rajiv D. Banker · Sudipta Basu · Dmitri Byzalov

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Mar 1, 2017pp. 41-67DOI: 10.2308/accr-51524 ↗

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Mozaffar Khan · Suraj Srinivasan · Liang Tan

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Mar 1, 2017pp. 101-122DOI: 10.2308/accr-51529 ↗

Investor Demand for Sell-Side Research

Alastair Lawrence · James P. Ryans · Estelle Y. Sun

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Mar 1, 2017pp. 123-149DOI: 10.2308/accr-51525 ↗

MARCH 2017 PLACEMENT ADS

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Mar 1, 2017pp. bmi-bmivDOI: 10.2308/accr-10513 ↗

Predicting Restatements in Macroeconomic Indicators using Accounting Information

Suresh Nallareddy · Maria Ogneva

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Mar 1, 2017pp. 151-182DOI: 10.2308/accr-51528 ↗

Synergy between Accounting Disclosures and Forward-Looking Information in Stock Prices

Anil Arya · Brian Mittendorf · Ram N. V. Ramanan

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Mar 1, 2017pp. 1-17DOI: 10.2308/accr-51527 ↗

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

Tanya Tang · Phyllis Lai Lan Mo · K. Hung Chan

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Mar 1, 2017pp. 247-270DOI: 10.2308/accr-51526 ↗

The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings

Daniel W. Collins · Raunaq S. Pungaliya · Anand M. Vijh

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Mar 1, 2017pp. 69-100DOI: 10.2308/accr-51551 ↗