Volume 86 · Issue 2

Mar 1, 201117 articles

Accounting Scholarship that Advances Professional Knowledge and Practice

Robert S. Kaplan

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Mar 1, 2011pp. 367-383DOI: 10.2308/accr.00000031 ↗

Additional Journal Content

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Mar 1, 2011pp. i-xDOI: 10.2308/1558-7967-86.2.i ↗

Are Investors Confused by Restatements after Sarbanes-Oxley?

Jeffrey J. Burks

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Mar 1, 2011pp. 507-539DOI: 10.2308/accr.00000017 ↗

Asset Securitization, Securitization Recourse, and Information Uncertainty

Mei Cheng · Dan S. Dhaliwal · Monica Neamtiu

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Mar 1, 2011pp. 541-568DOI: 10.2308/accr.00000020 ↗

Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data

Daniel A. Bens · Philip G. Berger · Steven J. Monahan

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Mar 1, 2011pp. 417-449DOI: 10.2308/accr.00000019 ↗

Earnings Quality and International IPO Underpricing

Thomas J. Boulton · Scott B. Smart · Chad J. Zutter

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Mar 1, 2011pp. 483-505DOI: 10.2308/accr.00000018 ↗

Editorial Policy and Style Information

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Mar 1, 2011pp. 743-746DOI: 10.2308/1558-7967-86.2.743 ↗

Executive Compensation and Financial Accounting

DAVID ABOODY · RON KASZNIK · MARY ELLEN CARTER

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Mar 1, 2011pp. 735-738DOI: 10.2308/accr.00000029 ↗

February 2011 Placement Ads

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Mar 1, 2011pp. 747-753DOI: 10.2308/1558-7967-86.2.747 ↗

Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value

Shengquan Hao · Qinglu Jin · Guochang Zhang

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Mar 1, 2011pp. 605-635DOI: 10.2308/accr.00000028 ↗

Investor Trading and the Post-Earnings-Announcement Drift

Benjamin C. Ayers · Oliver Zhen Li · P. Eric Yeung

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Mar 1, 2011pp. 385-416DOI: 10.2308/accr.00000027 ↗

Managing Organizational Culture for Effective Internal Control: From Practice to Theory

JAN PFISTER · FRANK HARTMANN

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Mar 1, 2011pp. 738-741DOI: 10.2308/accr.00000026 ↗

Stock Repurchases and Executive Compensation Contract Design: The Role of Earnings per Share Performance Conditions

Steven Young · Jing Yang

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Mar 1, 2011pp. 703-733DOI: 10.2308/accr.00000024 ↗

The Effect of Trading Volume on Analysts’ Forecast Bias

Anne Beyer · Ilan Guttman

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Mar 1, 2011pp. 451-481DOI: 10.2308/accr.00000030 ↗

The Role of Newswires in Screening and Disseminating Value-Relevant Information in Periodic SEC Reports

Edward Xuejun Li · K. Ramesh · Min Shen

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Mar 1, 2011pp. 669-701DOI: 10.2308/accr.00000023 ↗

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Michael D. Kimbrough · Henock Louis

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Mar 1, 2011pp. 637-667DOI: 10.2308/accr.00000022 ↗

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?

Daniel Cohen · Masako N. Darrough · Rong Huang · Tzachi Zach

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Mar 1, 2011pp. 569-604DOI: 10.2308/accr.00000021 ↗