Volume 60 · Issue 5

December 202212 articles

Audit Implications of Non‐GAAP Reporting

NICHOLAS J. HALLMAN · JAIME J. SCHMIDT · ANNE M. THOMPSON

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December 2022pp. 1947-1989DOI: 10.1111/1475-679x.12433 ↗

Call for Papers

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December 2022pp. 1449-1449DOI: 10.1111/1475-679x.12385 ↗

Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis

ADAM BORDEMAN · PETER DEMERJIAN

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December 2022pp. 1741-1774DOI: 10.1111/1475-679x.12456 ↗

Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership

ANDREA PAWLICZEK · A. NICOLE SKINNER · SARAH L. C. ZECHMAN

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December 2022pp. 1651-1693DOI: 10.1111/1475-679x.12452 ↗

How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?

NERISSA C. BROWN · BRIAN T. GALE · STEPHANIE M. GRANT

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December 2022pp. 1775-1811DOI: 10.1111/1475-679x.12420 ↗

Issue Information ‐ Request for Papers

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December 2022pp. 1648-1648DOI: 10.1111/1475-679x.12384 ↗

Issue Information ‐ TOC

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December 2022pp. 1647-1647DOI: 10.1111/1475-679x.12386 ↗

Limited Attention: Implications for Financial Reporting

JINZHI LU

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December 2022pp. 1991-2027DOI: 10.1111/1475-679x.12432 ↗

Relative Performance Evaluation and Competitive Aggressiveness

CHRISTOPH FEICHTER · FRANK MOERS · OSCAR TIMMERMANS

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December 2022pp. 1859-1913DOI: 10.1111/1475-679x.12431 ↗

The Costs of Waiving Audit Adjustments

PREETI CHOUDHARY · KENNETH MERKLEY · KATHERINE SCHIPPER

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December 2022pp. 1813-1857DOI: 10.1111/1475-679x.12453 ↗

The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers

RYAN D. GUGGENMOS · KRISTINA RENNEKAMP · KATHY RUPAR · SEAN WANG

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December 2022pp. 1915-1945DOI: 10.1111/1475-679x.12434 ↗

The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings

KHRYSTYNA BOCHKAY · STAN MARKOV · MUSA SUBASI · ERIC WEISBROD

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December 2022pp. 1695-1740DOI: 10.1111/1475-679x.12457 ↗