Volume 53 · Issue 1-2

February 201225 articles

14-Week quarters

Rick Johnston · Andrew J. Leone · Sundaresh Ramnath · Ya-wen Yang

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February 2012pp. 271-289DOI: 10.1016/j.jacceco.2011.06.003 ↗

A new measure of earnings forecast uncertainty

Xuguang Sheng · Maya Thevenot

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February 2012pp. 21-33DOI: 10.1016/j.jacceco.2011.11.001 ↗

An empirical test of spatial competition in the audit market

Wieteke Numan · Marleen Willekens

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February 2012pp. 450-465DOI: 10.1016/j.jacceco.2011.10.002 ↗

Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis

Ray Ball · Sudarshan Jayaraman · Lakshmanan Shivakumar

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February 2012pp. 136-166DOI: 10.1016/j.jacceco.2011.11.005 ↗

Capital market consequences of managers' voluntary disclosure styles

Holly I. Yang

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February 2012pp. 167-184DOI: 10.1016/j.jacceco.2011.08.003 ↗

Corporate governance and the information environment: Evidence from state antitakeover laws

Christopher S. Armstrong · Karthik Balakrishnan · Daniel Cohen

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February 2012pp. 185-204DOI: 10.1016/j.jacceco.2011.06.005 ↗

Corporate suppliers and customers and accounting conservatism

Kai Wai Hui · Sandy Klasa · P. Eric Yeung

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February 2012pp. 115-135DOI: 10.1016/j.jacceco.2011.11.007 ↗

Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows

Brad A. Badertscher · Daniel W. Collins · Thomas Z. Lys

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February 2012pp. 330-352DOI: 10.1016/j.jacceco.2011.11.003 ↗

Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes

Boochun Jung · Philip B. Shane · Yanhua Sunny Yang

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February 2012pp. 55-76DOI: 10.1016/j.jacceco.2011.11.002 ↗

Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?

Yongtae Kim · Haidan Li · Siqi Li

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February 2012pp. 249-270DOI: 10.1016/j.jacceco.2011.05.001 ↗

Does Regulation FD work? Evidence from analysts' reliance on public disclosure

William J. Kross · Inho Suk

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February 2012pp. 225-248DOI: 10.1016/j.jacceco.2011.11.004 ↗

Earnings dispersion and aggregate stock returns

Bjorn Jorgensen · Jing Li · Gil Sadka

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February 2012pp. 1-20DOI: 10.1016/j.jacceco.2011.06.001 ↗

Editorial Board

Authors not recorded

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February 2012pp. IFCDOI: 10.1016/s0165-4101(12)00004-3 ↗

Executive overconfidence and the slippery slope to financial misreporting

Catherine M. Schrand · Sarah L.C. Zechman

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February 2012pp. 311-329DOI: 10.1016/j.jacceco.2011.09.001 ↗

Institutional ownership and conservatism

Santhosh Ramalingegowda · Yong Yu

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February 2012pp. 98-114DOI: 10.1016/j.jacceco.2011.06.004 ↗

Measuring securities litigation risk

Irene Kim · Douglas J. Skinner

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February 2012pp. 290-310DOI: 10.1016/j.jacceco.2011.09.005 ↗

Nonprofit boards: Size, performance and managerial incentives

Rajesh K. Aggarwal · Mark E. Evans · Dhananjay Nanda

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February 2012pp. 466-487DOI: 10.1016/j.jacceco.2011.08.001 ↗

Political considerations in the decision of Chinese SOEs to list in Hong Kong

Mingyi Hung · T.J. Wong · Tianyu Zhang

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February 2012pp. 435-449DOI: 10.1016/j.jacceco.2011.10.001 ↗

Research in accounting for income taxes

John R. Graham · Jana S. Raedy · Douglas A. Shackelford

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February 2012pp. 412-434DOI: 10.1016/j.jacceco.2011.11.006 ↗

SEC enforcement: Does forthright disclosure and cooperation really matter?

Rebecca Files

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February 2012pp. 353-374DOI: 10.1016/j.jacceco.2011.06.006 ↗

The effect of enforcement on timely loss recognition: Evidence from insider trading laws

Sudarshan Jayaraman

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February 2012pp. 77-97DOI: 10.1016/j.jacceco.2011.10.003 ↗

The factors affecting illegal insider trading in firms with violations of GAAP

Maya Thevenot

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February 2012pp. 375-390DOI: 10.1016/j.jacceco.2011.08.002 ↗

The incentives for tax planning

Christopher S. Armstrong · Jennifer L. Blouin · David F. Larcker

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February 2012pp. 391-411DOI: 10.1016/j.jacceco.2011.04.001 ↗

The information content of annual earnings announcements and mandatory adoption of IFRS

Wayne R. Landsman · Edward L. Maydew · Jacob R. Thornock

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February 2012pp. 34-54DOI: 10.1016/j.jacceco.2011.04.002 ↗

Who, if anyone, reacts to accrual information?

Robert H. Battalio · Alina Lerman · Joshua Livnat · Richard R. Mendenhall

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February 2012pp. 205-224DOI: 10.1016/j.jacceco.2011.06.007 ↗