Volume 72 · Issue 1

August 202117 articles

Editorial Board

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August 2021pp. 101442DOI: 10.1016/s0165-4101(21)00057-4 ↗

Editorial Data

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August 2021pp. 101445DOI: 10.1016/s0165-4101(21)00060-4 ↗

Financial reporting and moral sentiments

Radhika Lunawat · Timothy W. Shields · Gregory Waymire

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August 2021pp. 101421DOI: 10.1016/j.jacceco.2021.101421 ↗

Gone with the wind: An externality of earnings pressure

Zheng Liu · Hongtao Shen · Michael Welker · Ning Zhang · Yang Zhao

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August 2021pp. 101403DOI: 10.1016/j.jacceco.2021.101403 ↗

Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation

Anne Beyer · Kevin C. Smith

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August 2021pp. 101404DOI: 10.1016/j.jacceco.2021.101404 ↗

Managing innovation: The role of collateral

Yifei Mao

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August 2021pp. 101419DOI: 10.1016/j.jacceco.2021.101419 ↗

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Niklas Lampenius · Terry Shevlin · Arthur Stenzel

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August 2021pp. 101406DOI: 10.1016/j.jacceco.2021.101406 ↗

Product market competition, disclosure framing, and casting in earnings conference calls

Kristian D. Allee · Chuong Do · Mikhail Sterin

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August 2021pp. 101405DOI: 10.1016/j.jacceco.2021.101405 ↗

Profiting from connections: Do politicians receive stock tips from brokerage houses?

Andrew P. Stephan · Beverly R. Walther · Laura A. Wellman

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August 2021pp. 101401DOI: 10.1016/j.jacceco.2021.101401 ↗

Public audit oversight and the originate-to-distribute model

Daniel Aobdia · Yiwei Dou · Jungbae Kim

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August 2021pp. 101420DOI: 10.1016/j.jacceco.2021.101420 ↗

Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality

Han-Chung Chen · Yen-Jung Lee · Sheng-Yi Lo · Yong Yu

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August 2021pp. 101402DOI: 10.1016/j.jacceco.2021.101402 ↗

Shareholder monitoring and discretionary disclosure

Venky Nagar · Jordan Schoenfeld

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August 2021pp. 101422DOI: 10.1016/j.jacceco.2021.101422 ↗

State sponsors of terrorism disclosure and SEC financial reporting oversight

Robert Hills · Matthew Kubic · William J. Mayew

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August 2021pp. 101407DOI: 10.1016/j.jacceco.2021.101407 ↗

Tax incidence in loan pricing

Ya Kang · Oliver Zhen Li · Yupeng Lin

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August 2021pp. 101418DOI: 10.1016/j.jacceco.2021.101418 ↗

The demand for public information by local and nonlocal investors: Evidence from investor-level data

Travis A. Dyer

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August 2021pp. 101417DOI: 10.1016/j.jacceco.2021.101417 ↗

The harmonization of lending standards within banks through mandated loan-level transparency

Jung Koo Kang · Maria Loumioti · Regina Wittenberg-Moerman

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August 2021pp. 101386DOI: 10.1016/j.jacceco.2021.101386 ↗

What's my target? Individual analyst forecasts and last-chance earnings management

Erik L. Beardsley · John R. Robinson · Paul A. Wong

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August 2021pp. 101423DOI: 10.1016/j.jacceco.2021.101423 ↗