Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value ReportingGEORGE SERAFEIMDiscuss this article →May 2011pp. 529-571DOI: 10.1111/j.1475-679x.2011.00401.x ↗
Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value ReportingLUZI HAILDiscuss this article →May 2011pp. 573-594DOI: 10.1111/j.1475-679x.2011.00404.x ↗
Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public CompaniesSARAH E. McVAYDiscuss this article →May 2011pp. 449-456DOI: 10.1111/j.1475-679x.2011.00403.x ↗
Discussion of Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A ModificationsDARREN T. ROULSTONEDiscuss this article →May 2011pp. 347-357DOI: 10.1111/j.1475-679x.2011.00402.x ↗
Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. FirmsGAVIN CASSARDiscuss this article →May 2011pp. 507-528DOI: 10.1111/j.1475-679x.2011.00412.x ↗
Discussion of Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial BehaviorRYAN T. BALLDiscuss this article →May 2011pp. 403-412DOI: 10.1111/j.1475-679x.2011.00405.x ↗
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public CompaniesWILLIAM R. KINNEY, JR. · MARCY L. SHEPARDSONDiscuss this article →May 2011pp. 413-448DOI: 10.1111/j.1475-679x.2011.00400.x ↗
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A ModificationsSTEPHEN V. BROWN · JENNIFER WU TUCKERDiscuss this article →May 2011pp. 309-346DOI: 10.1111/j.1475-679x.2010.00396.x ↗
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. FirmsMICHAEL MINNISDiscuss this article →May 2011pp. 457-506DOI: 10.1111/j.1475-679x.2011.00411.x ↗
Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial BehaviorFOONG SOON CHEONG · JACOB THOMASDiscuss this article →May 2011pp. 359-401DOI: 10.1111/j.1475-679x.2010.00387.x ↗