Volume 87 · Issue 4

Jul 1, 201216 articles

Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks

Maria Ogneva

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Jul 1, 2012pp. 1415-1444DOI: 10.2308/accr-10276 ↗

Additional Journal Content

Authors not recorded

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Jul 1, 2012pp. i-xDOI: 10.2308/1558-7967-87.4.i ↗

An Examination of the Cost of Capital Implications of FIN 46

Carolyn M. Callahan · Rodney E. Smith · Angela Wheeler Spencer

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Jul 1, 2012pp. 1105-1134DOI: 10.2308/accr-10272 ↗

Book Reviews

Stephen A. Zeff

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Jul 1, 2012pp. 1445-1455DOI: 10.2308/accr-10278 ↗

City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing

Simon Yu Kit Fung · Ferdinand A. Gul · Jagan Krishnan

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Jul 1, 2012pp. 1281-1307DOI: 10.2308/accr-10275 ↗

Do Financial Statement Users Judge Relevance Based on Properties of Reliability?

Kathryn Kadous · Lisa Koonce · Jane M. Thayer

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Jul 1, 2012pp. 1335-1356DOI: 10.2308/accr-50157 ↗

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms

Bart Dierynck · Wayne R. Landsman · Annelies Renders

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Jul 1, 2012pp. 1219-1246DOI: 10.2308/accr-50153 ↗

Do Unverifiable Disclosures Matter? Evidence from Peer-to-Peer Lending

Jeremy Michels

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Jul 1, 2012pp. 1385-1413DOI: 10.2308/accr-50159 ↗

EDITORIAL POLICY AND STYLE INFORMATION

Authors not recorded

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Jul 1, 2012pp. 1457-1461DOI: 10.2308/1558-7967-87.4.1457 ↗

Identity, Incentives, and the Value of Information

Mirko S. Heinle · Christian Hofmann · Alexis H. Kunz

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Jul 1, 2012pp. 1309-1334DOI: 10.2308/accr-50156 ↗

Investor Sentiment and Stock Market Response to Earnings News

G. Mujtaba Mian · Srinivasan Sankaraguruswamy

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Jul 1, 2012pp. 1357-1384DOI: 10.2308/accr-50158 ↗

JULY 2012 PLACEMENT ADS

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Jul 1, 2012pp. 1463-1470DOI: 10.2308/1558-7967-87.4.000 ↗

Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation

Jongwoon (Willie) Choi · Gary W. Hecht · William B. Tayler

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Jul 1, 2012pp. 1135-1163DOI: 10.2308/accr-10273 ↗

Multinational Taxation and R&D Investments

Anja De Waegenaere · Richard C. Sansing · Jacco L. Wielhouwer

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Jul 1, 2012pp. 1197-1217DOI: 10.2308/accr-10281 ↗

Negative Special Items and Future Earnings: Expense Transfer or Real Improvements?

William M. Cready · Thomas J. Lopez · Craig A. Sisneros

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Jul 1, 2012pp. 1165-1195DOI: 10.2308/accr-50152 ↗

Rules-Based Accounting Standards and Litigation

Dain C. Donelson · John M. McInnis · Richard D. Mergenthaler

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Jul 1, 2012pp. 1247-1279DOI: 10.2308/accr-10274 ↗