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Journal of Accounting Research

Volume 47 · Issue 1

March 20098 articles

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R

PREETI CHOUDHARY · SHIVARAM RAJGOPAL · MOHAN VENKATACHALAM

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March 2009pp. 105-146DOI: 10.1111/j.1475-679x.2008.00316.x ↗

Analysts' Incentives and Street Earnings

BOK BAIK · DAVID B. FARBER · KATHY PETRONI

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March 2009pp. 45-69DOI: 10.1111/j.1475-679x.2008.00311.x ↗

Do Industry‐Level Analyses Improve Forecasts of Financial Performance?

PATRICIA M. FAIRFIELD · SUNDARESH RAMNATH · TERI LOMBARDI YOHN

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March 2009pp. 147-178DOI: 10.1111/j.1475-679x.2008.00313.x ↗

Do Managers Withhold Bad News?

S. P. KOTHARI · SUSAN SHU · PETER D. WYSOCKI

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March 2009pp. 241-276DOI: 10.1111/j.1475-679x.2008.00318.x ↗

Event Day 0? After‐Hours Earnings Announcements

HENK BERKMAN · CAMERON TRUONG

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March 2009pp. 71-103DOI: 10.1111/j.1475-679x.2008.00312.x ↗

Inco Ltd.: Market Value, Fair Value, and Management Discretion

ANDREW S. HILTON · PATRICIA C. O'BRIEN

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March 2009pp. 179-211DOI: 10.1111/j.1475-679x.2008.00314.x ↗

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

HOLLIS ASHBAUGH‐SKAIFE · DANIEL W. COLLINS · WILLIAM R. KINNEY JR · RYAN LAFOND

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March 2009pp. 1-43DOI: 10.1111/j.1475-679x.2008.00315.x ↗

The Going‐Concern Market Anomaly

ASAD KAUSAR · RICHARD J. TAFFLER · CHRISTINE TAN

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March 2009pp. 213-239DOI: 10.1111/j.1475-679x.2008.00317.x ↗