Volume 56 · Issue 2-3

November 201324 articles

Acknowledgements

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December 2013pp. 224-231DOI: 10.1016/s0165-4101(13)00085-2 ↗

CEO compensation and corporate risk: Evidence from a natural experiment

Todd A. Gormley · David A. Matsa · Todd Milbourn

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December 2013pp. 79-101DOI: 10.1016/j.jacceco.2013.08.001 ↗

Did the SEC impact banks' loan loss reserve policies and their informativeness?

Paul J. Beck · Ganapathi S. Narayanamoorthy

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December 2013pp. 42-65DOI: 10.1016/j.jacceco.2013.06.002 ↗

Discussion of “CEO compensation and corporate risk-taking: Evidence from a natural experiment”

Christopher S. Armstrong

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December 2013pp. 102-111DOI: 10.1016/j.jacceco.2013.11.003 ↗

Discussion of “Did the SEC impact banks’ loan loss reserve policies and their informativeness?”

Stephen G. Ryan · Jessica H. Keeley

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December 2013pp. 66-78DOI: 10.1016/j.jacceco.2013.10.006 ↗

Disentangling mandatory IFRS reporting and changes in enforcement

Mary E. Barth · Doron Israeli

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December 2013pp. 178-188DOI: 10.1016/j.jacceco.2013.11.002 ↗

Earnings quality: Evidence from the field

Ilia D. Dichev · John R. Graham · Campbell R. Harvey · Shiva Rajgopal

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December 2013pp. 1-33DOI: 10.1016/j.jacceco.2013.05.004 ↗

Editorial Board

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December 2013pp. IFCDOI: 10.1016/s0165-4101(13)00080-3 ↗

How should we think about earnings quality? A discussion of “Earnings quality: Evidence from the field”

Mark W. Nelson · Douglas J. Skinner

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December 2013pp. 34-41DOI: 10.1016/j.jacceco.2013.10.003 ↗

Mandatory IFRS reporting and changes in enforcement

Hans B. Christensen · Luzi Hail · Christian Leuz

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December 2013pp. 147-177DOI: 10.1016/j.jacceco.2013.10.007 ↗

Non-discretionary conservatism: Evidence and implications

Alastair Lawrence · Richard Sloan · Yuan Sun

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December 2013pp. 112-133DOI: 10.1016/j.jacceco.2013.10.005 ↗

Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market

Joseph Gerakos · Mark Lang · Mark Maffett

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December 2013pp. 189-215DOI: 10.1016/j.jacceco.2013.08.004 ↗

The London Stock Exchange's AIM experiment: Regulatory or market failure? A discussion of Gerakos, Lang and Maffett

Joseph D. Piotroski

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December 2013pp. 216-223DOI: 10.1016/j.jacceco.2013.10.004 ↗

Understanding discretion in conservatism: An alternative viewpoint

Sugata Roychowdhury · Xiumin Martin

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December 2013pp. 134-146DOI: 10.1016/j.jacceco.2013.11.001 ↗

Accounting restatements, governance and municipal debt financing

William R. Baber · Angela K. Gore · Kevin T. Rich · Jean X. Zhang

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November 2013pp. 212-227DOI: 10.1016/j.jacceco.2013.08.003 ↗

Debt, equity, and capital investment

Scott B. Jackson · Timothy M. Keune · Leigh Salzsieder

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November 2013pp. 291-310DOI: 10.1016/j.jacceco.2013.09.001 ↗

Economic effects of SOX Section 404 compliance: A corporate insider perspective

Cindy R. Alexander · Scott W. Bauguess · Gennaro Bernile · Yoon-Ho Alex Lee · Jennifer Marietta-Westberg

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November 2013pp. 267-290DOI: 10.1016/j.jacceco.2013.09.002 ↗

Editorial Board

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November 2013pp. IFCDOI: 10.1016/s0165-4101(13)00070-0 ↗

Estimation sample selection for discretionary accruals models

Frank Ecker · Jennifer Francis · Per Olsson · Katherine Schipper

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November 2013pp. 190-211DOI: 10.1016/j.jacceco.2013.07.001 ↗

Market reaction to earnings news: A unified test of information risk and transaction costs

Qi Zhang · Charlie X. Cai · Kevin Keasey

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November 2013pp. 251-266DOI: 10.1016/j.jacceco.2013.08.002 ↗

Personally tax aggressive executives and corporate tax sheltering

James A. Chyz

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November 2013pp. 311-328DOI: 10.1016/j.jacceco.2013.09.003 ↗

Proxy advisory firms and stock option repricing

David F. Larcker · Allan L. McCall · Gaizka Ormazabal

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November 2013pp. 149-169DOI: 10.1016/j.jacceco.2013.05.003 ↗

Tax avoidance and geographic earnings disclosure

Ole-Kristian Hope · Mark (Shuai) Ma · Wayne B. Thomas

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November 2013pp. 170-189DOI: 10.1016/j.jacceco.2013.06.001 ↗

The separation of ownership and control and corporate tax avoidance

Brad A. Badertscher · Sharon P. Katz · Sonja O. Rego

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November 2013pp. 228-250DOI: 10.1016/j.jacceco.2013.08.005 ↗