Volume 63 · Issue 1

March 202514 articles

Court Disclosures of Firms in Chapter 11 Bankruptcy

Ilona Bastiaansen · Alina Lerman · Frank Murphy · Dushyant Vyas

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March 2025pp. 57-112DOI: 10.1111/1475-679x.12576 ↗

Disclosure, Patenting, and Trade Secrecy

ARNOUD BOOT · VLADIMIR VLADIMIROV

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March 2025pp. 5-56DOI: 10.1111/1475-679x.12580 ↗

Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies

XIN CHANG · HUASHENG GAO · WEI LI

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March 2025pp. 165-206DOI: 10.1111/1475-679x.12579 ↗

Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment

JOACHIM GASSEN · MAXIMILIAN MUHN

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March 2025pp. 413-460DOI: 10.1111/1475-679x.12568 ↗

Information Spillovers at Earnings Announcements

RICHARD FRANKEL · BRIGHT GERSHION GODIGBE · MARYJANE RABIER

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March 2025pp. 319-362DOI: 10.1111/1475-679x.12562 ↗

Issue Information ‐ Request for Papers

Authors not recorded

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March 2025pp. 2-2DOI: 10.1111/1475-679x.12599 ↗

Issue Information ‐ Standing Call for Proposals for

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March 2025pp. 3-3DOI: 10.1111/1475-679x.12600 ↗

Issue Information ‐ TOC

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March 2025pp. 1-1DOI: 10.1111/1475-679x.12554 ↗

Just Friends? Managers’ Connections to Judges

STERLING HUANG · SUGATA ROYCHOWDHURY · EWA SLETTEN · YANPING XU

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March 2025pp. 461-502DOI: 10.1111/1475-679x.12563 ↗

Measuring the Prevalence of Earnings Manipulations: A Novel Approach

NICOLE L. CADE · JOSHUA L. GUNN · ALEX J. VANDENBERG

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March 2025pp. 113-164DOI: 10.1111/1475-679x.12578 ↗

Tax Policy Expectations and Investment

John Gallemore · Stephan Hollander · Martin Jacob · Xiang Zheng

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March 2025pp. 363-412DOI: 10.1111/1475-679x.12577 ↗

The Decision Relevance of Loan Fair Values for Depositors

QI CHEN · RAHUL VASHISHTHA · SHUYAN WANG

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March 2025pp. 207-254DOI: 10.1111/1475-679x.12564 ↗

The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions

YANRONG JIA

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March 2025pp. 503-541DOI: 10.1111/1475-679x.12571 ↗

Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality

WILLIAM A. CICONTE · JUSTIN LEIBY · MARLEEN WILLEKENS

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March 2025pp. 255-317DOI: 10.1111/1475-679x.12569 ↗