A measurement approach to conservatism and earnings managementPingyang GaoDiscuss this article →April 2013pp. 251-268DOI: 10.1016/j.jacceco.2012.10.001 ↗
Boardroom centrality and firm performanceDavid F. Larcker · Eric C. So · Charles C.Y. WangDiscuss this article →April 2013pp. 225-250DOI: 10.1016/j.jacceco.2013.01.006 ↗
Cost of capital and earnings transparencyMary E. Barth · Yaniv Konchitchki · Wayne R. LandsmanDiscuss this article →April 2013pp. 206-224DOI: 10.1016/j.jacceco.2013.01.004 ↗
Discretionary disclosure in the presence of dual distribution channelsAnil Arya · Brian MittendorfDiscuss this article →April 2013pp. 168-182DOI: 10.1016/j.jacceco.2013.01.002 ↗
Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PINLee-Seok Hwang · Woo-Jong Lee · Seung-Yeon Lim · Kyung-Ho ParkDiscuss this article →April 2013pp. 148-167DOI: 10.1016/j.jacceco.2013.01.005 ↗
Editorial BoardAuthors not recordedDiscuss this article →April 2013pp. IFCDOI: 10.1016/s0165-4101(13)00019-0 ↗
Firms' use of accounting discretion to influence their credit ratingsWalid Alissa · Samuel B. Bonsall · Kevin Koharki · Michael W. PennDiscuss this article →April 2013pp. 129-147DOI: 10.1016/j.jacceco.2013.01.001 ↗
The spillover effect of fraudulent financial reporting on peer firms' investmentsAnne Beatty · Scott Liao · Jeff Jiewei YuDiscuss this article →April 2013pp. 183-205DOI: 10.1016/j.jacceco.2013.01.003 ↗