Accrual Accounting, Informational Sufficiency, and Equity ValuationALEXANDER NEZLOBINDiscuss this article →March 2012pp. 233-273DOI: 10.1111/j.1475-679x.2011.00428.x ↗
Capital Versus Performance Covenants in Debt ContractsHANS B. CHRISTENSEN · VALERI V. NIKOLAEVDiscuss this article →March 2012pp. 75-116DOI: 10.1111/j.1475-679x.2011.00432.x ↗
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?TODD A. GORMLEY · BONG HWAN KIM · XIUMIN MARTINDiscuss this article →March 2012pp. 159-196DOI: 10.1111/j.1475-679x.2011.00429.x ↗
Earnings Volatility, Post–Earnings Announcement Drift, and Trading FrictionsSEAN SHUN CAO · GANAPATHI S. NARAYANAMOORTHYDiscuss this article →March 2012pp. 41-74DOI: 10.1111/j.1475-679x.2011.00425.x ↗
Investor Sentiment and Pro Forma Earnings DisclosuresNERISSA C. BROWN · THEODORE E. CHRISTENSEN · W. BROOKE ELLIOTT · RICHARD D. MERGENTHALERDiscuss this article →March 2012pp. 1-40DOI: 10.1111/j.1475-679x.2011.00427.x ↗
Private Control Benefits and Earnings Management: Evidence from Insider Controlled FirmsRADHAKRISHNAN GOPALAN · SUDARSHAN JAYARAMANDiscuss this article →March 2012pp. 117-157DOI: 10.1111/j.1475-679x.2011.00431.x ↗
Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management ForecastsROBERT LIBBY · KRISTINA RENNEKAMPDiscuss this article →March 2012pp. 197-231DOI: 10.1111/j.1475-679x.2011.00430.x ↗
