Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?Peter R. DemerjianDiscuss this article →November 2011pp. 178-202DOI: 10.1016/j.jacceco.2011.08.004 ↗
Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?Walter G. Blacconiere · James R. Frederickson · Marilyn F. Johnson · Melissa F. LewisDiscuss this article →November 2011pp. 235-251DOI: 10.1016/j.jacceco.2011.09.002 ↗
Discussion of “Accounting standards and debt covenants: Has the “Balance Sheet Approach” led to a decline in the use of balance sheet covenants?”Douglas J. SkinnerDiscuss this article →November 2011pp. 203-208DOI: 10.1016/j.jacceco.2011.09.004 ↗
Discussion of “Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?”John E. CoreDiscuss this article →November 2011pp. 252-258DOI: 10.1016/j.jacceco.2011.09.003 ↗
Editorial BoardAuthors not recordedDiscuss this article →November 2011pp. IFCDOI: 10.1016/s0165-4101(11)00073-5 ↗
From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycleJeremy Bertomeu · Robert P. MageeDiscuss this article →November 2011pp. 209-227DOI: 10.1016/j.jacceco.2011.08.005 ↗
Liquidity risk and accounting informationRonnie SadkaDiscuss this article →November 2011pp. 144-152DOI: 10.1016/j.jacceco.2011.08.007 ↗
Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007–2009Adam C. KolasinskiDiscuss this article →November 2011pp. 174-177DOI: 10.1016/j.jacceco.2011.07.002 ↗
Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accountingGauri Bhat · Richard Frankel · Xiumin MartinDiscuss this article →November 2011pp. 153-173DOI: 10.1016/j.jacceco.2011.06.002 ↗
The effect of information quality on liquidity riskJeffrey NgDiscuss this article →November 2011pp. 126-143DOI: 10.1016/j.jacceco.2011.03.004 ↗
Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycleAlfred WagenhoferDiscuss this article →November 2011pp. 228-234DOI: 10.1016/j.jacceco.2011.08.006 ↗
Transparency and liquidity uncertainty in crisis periodsMark Lang · Mark MaffettDiscuss this article →November 2011pp. 101-125DOI: 10.1016/j.jacceco.2011.07.001 ↗
