Volume 89 · Issue 4

Jul 1, 201418 articles

Additional Journal Content

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Jul 1, 2014pp. i-ixDOI: 10.2308/1558-7967-89.4.i ↗

Book Reviews

Stephen A. Zeff

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Jul 1, 2014pp. 1565-1572DOI: 10.2308/accr-10398 ↗

Dual Class Ownership and Tax Avoidance

Sean T. McGuire · Dechun Wang · Ryan J. Wilson

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Jul 1, 2014pp. 1487-1516DOI: 10.2308/accr-50718 ↗

Earnings Targets and Annual Bonus Incentives

Raffi J. Indjejikian · Michal Matějka · Kenneth A. Merchant · Wim A. Van der Stede

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Jul 1, 2014pp. 1227-1258DOI: 10.2308/accr-50732 ↗

EDITORIAL POLICY AND STYLE INFORMATION

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Jul 1, 2014pp. 1573-1577DOI: 10.2308/1558-7967-89.4.1573 ↗

Evaluating Proposed Remedies for Credit Rating Agency Failures

S. Jane Jollineau · Lloyd J. Tanlu · Amanda Winn

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Jul 1, 2014pp. 1399-1420DOI: 10.2308/accr-50721 ↗

Information Asymmetry and the Ex Ante Impact of Public Disclosure Quality on Price Efficiency and the Cost of Capital: Evidence from a Laboratory Market

Orie E. Barron · Hong Qu

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Jul 1, 2014pp. 1269-1297DOI: 10.2308/accr-50715 ↗

Introduction

John Harry Evans

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Jul 1, 2014pp. 1195-1195DOI: 10.2308/accr-10396 ↗

Investor Horizon and CEO Horizon Incentives

Brian Cadman · Jayanthi Sunder

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Jul 1, 2014pp. 1299-1328DOI: 10.2308/accr-50719 ↗

JULY 2014 PLACEMENT ADS

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Jul 1, 2014pp. 1579-1584DOI: 10.2308/1558-7967-89.4.1579 ↗

Network Effects in Countries' Adoption of IFRS

Karthik Ramanna · Ewa Sletten

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Jul 1, 2014pp. 1517-1543DOI: 10.2308/accr-50717 ↗

Professional Investor Relations within the Firm

Marcus P. Kirk · James D. Vincent

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Jul 1, 2014pp. 1421-1452DOI: 10.2308/accr-50724 ↗

Ratcheting and the Role of Relative Target Setting

Carmen Aranda · Javier Arellano · Antonio Davila

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Jul 1, 2014pp. 1197-1226DOI: 10.2308/accr-50733 ↗

Reputation Repair After a Serious Restatement

Jivas Chakravarthy · Ed deHaan · Shivaram Rajgopal

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Jul 1, 2014pp. 1329-1363DOI: 10.2308/accr-50716 ↗

Restoring the Tower of Babel: How Foreign Firms Communicate with U.S. Investors

Russell J. Lundholm · Rafael Rogo · Jenny Li Zhang

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Jul 1, 2014pp. 1453-1485DOI: 10.2308/accr-50725 ↗

Target Ratcheting and Incentives: Theory, Evidence, and New Opportunities

Raffi J. Indjejikian · Michal Matějka · Jason D. Schloetzer

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Jul 1, 2014pp. 1259-1267DOI: 10.2308/accr-50745 ↗

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

Hyun A. Hong · Mingyi Hung · Gerald J. Lobo

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Jul 1, 2014pp. 1365-1397DOI: 10.2308/accr-50720 ↗

Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects?

Jacob M. Rose · Anna M. Rose · Carolyn Strand Norman · Cheri R. Mazza

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Jul 1, 2014pp. 1545-1563DOI: 10.2308/accr-50734 ↗