Volume 92 · Issue 3

May 1, 201713 articles

Auditor Changes and the Cost of Bank Debt

Bill B. Francis · Delroy M. Hunter · Dahlia M. Robinson · Michael N. Robinson · Xiaojing Yuan

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May 1, 2017pp. 155-184DOI: 10.2308/accr-51553 ↗

Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings

Devon Erickson · Max Hewitt · Laureen A. Maines

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May 1, 2017pp. 137-154DOI: 10.2308/accr-51568 ↗

Editorial Policy and Style Information

Authors not recorded

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May 1, 2017pp. 265-265DOI: 10.2308/1558-7967-92.3.265 ↗

Forecasting Taxes: New Evidence from Analysts

Brian Bratten · Cristi A. Gleason · Stephannie A. Larocque · Lillian F. Mills

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May 1, 2017pp. 1-29DOI: 10.2308/accr-51557 ↗

From K Street to Wall Street: Political Connections and Stock Recommendations

Dane M. Christensen · Michael B. Mikhail · Beverly R. Walther · Laura A. Wellman

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May 1, 2017pp. 87-112DOI: 10.2308/accr-51550 ↗

Front Matter

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May 1, 2017pp. i-viiiDOI: 10.2308/1558-7967-92.3.i ↗

MAY 2017 PLACEMENT ADS

Authors not recorded

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May 1, 2017pp. bmi-bmiiDOI: 10.2308/accr-10517 ↗

Organized Labor and Debt Contracting: Firm-Level Evidence from Collective Bargaining

Lin Cheng

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May 1, 2017pp. 57-85DOI: 10.2308/accr-51566 ↗

Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions

Ying Huang · Ross Jennings · Yong Yu

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May 1, 2017pp. 185-207DOI: 10.2308/accr-51558 ↗

The Effect of Analyst Forecasts during Earnings Announcements on Investor Responses to Reported Earnings

Gerald J. Lobo · Minsup Song · Mary Harris Stanford

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May 1, 2017pp. 239-263DOI: 10.2308/accr-51556 ↗

The Impact of Forward-Looking Metrics on Employee Decision-Making: The Case of Customer Lifetime Value

Pablo Casas-Arce · F. Asis Martínez-Jerez · V. G. Narayanan

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May 1, 2017pp. 31-56DOI: 10.2308/accr-51554 ↗

U.S. Audit Partner Rotations

Henry Laurion · Alastair Lawrence · James P. Ryans

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May 1, 2017pp. 209-237DOI: 10.2308/accr-51552 ↗

Unprofitable Affiliates and Income Shifting Behavior

Lisa De Simone · Kenneth J. Klassen · Jeri K. Seidman

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May 1, 2017pp. 113-136DOI: 10.2308/accr-51555 ↗