Volume 68 · Issue 1

August 201913 articles

A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks

Salman Arif · Nathan T. Marshall · Joseph H. Schroeder · Teri Lombardi Yohn

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August 2019pp. 101221DOI: 10.1016/j.jacceco.2018.11.002 ↗

Does short-selling threat discipline managers in mergers and acquisitions decisions?

Eric C. Chang · Tse-Chun Lin · Xiaorong Ma

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August 2019pp. 101223DOI: 10.1016/j.jacceco.2018.12.002 ↗

Editorial Board

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August 2019pp. 101255DOI: 10.1016/s0165-4101(19)30050-3 ↗

Editorial data

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August 2019pp. 101256DOI: 10.1016/s0165-4101(19)30051-5 ↗

Firm value and market liquidity around the adoption of common accounting standards

Pingyang Gao · Xu Jiang · Gaoqing Zhang

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August 2019pp. 101220DOI: 10.1016/j.jacceco.2018.11.001 ↗

Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies

Chen Lin · Micah S. Officer · Thomas Schmid · Hong Zou

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August 2019pp. 101225DOI: 10.1016/j.jacceco.2019.01.001 ↗

Linked balance sheet presentation

Lisa Koonce · Zheng Leitter · Brian J. White

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August 2019pp. 101237DOI: 10.1016/j.jacceco.2019.101237 ↗

Macroeconomic effects of corporate tax policy

Terry Shevlin · Lakshmanan Shivakumar · Oktay Urcan

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August 2019pp. 101233DOI: 10.1016/j.jacceco.2019.03.004 ↗

Publisher's note

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August 2019pp. 101257DOI: 10.1016/s0165-4101(19)30052-7 ↗

Strategic reactions in corporate tax planning

Christopher S. Armstrong · Stephen Glaeser · John D. Kepler

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August 2019pp. 101232DOI: 10.1016/j.jacceco.2019.03.003 ↗

The geographic decentralization of audit firms and audit quality

Matthew J. Beck · Joshua L. Gunn · Nicholas Hallman

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August 2019pp. 101234DOI: 10.1016/j.jacceco.2019.101234 ↗

The labor market for directors and externalities in corporate governance: Evidence from the international labor market

Ugur Lel · Darius Miller

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August 2019pp. 101222DOI: 10.1016/j.jacceco.2018.12.001 ↗

Voluntary and mandatory disclosures: Do managers view them as substitutes?

Suzie Noh · Eric C. So · Joseph P. Weber

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August 2019pp. 101243DOI: 10.1016/j.jacceco.2019.101243 ↗