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Journal of Accounting Research

Volume 46 · Issue 3

June 20088 articles

Do Family Firms Provide More or Less Voluntary Disclosure?

SHUPING CHEN · XIA CHEN · QIANG CHENG

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June 2008pp. 499-536DOI: 10.1111/j.1475-679x.2008.00288.x ↗

Evidence of Management Discrimination Among Analysts during Earnings Conference Calls

WILLIAM J. MAYEW

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June 2008pp. 627-659DOI: 10.1111/j.1475-679x.2008.00285.x ↗

Implications of Transaction Costs for the Post–Earnings Announcement Drift

JEFFREY NG · TJOMME O. RUSTICUS · RODRIGO S. VERDI

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June 2008pp. 661-696DOI: 10.1111/j.1475-679x.2008.00290.x ↗

International Accounting Standards and Accounting Quality

MARY E. BARTH · WAYNE R. LANDSMAN · MARK H. LANG

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June 2008pp. 467-498DOI: 10.1111/j.1475-679x.2008.00287.x ↗

Intertemporal Dynamics of Corporate Voluntary Disclosures

ETI EINHORN · AMIR ZIV

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June 2008pp. 567-589DOI: 10.1111/j.1475-679x.2008.00284.x ↗

Managerial Empire Building and Firm Disclosure

OLE‐KRISTIAN HOPE · WAYNE B. THOMAS

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June 2008pp. 591-626DOI: 10.1111/j.1475-679x.2008.00289.x ↗

Regulation Fair Disclosure and the Cost of Adverse Selection

BALJIT SIDHU · TOM SMITH · ROBERT E. WHALEY · RICHARD H. WILLIS

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June 2008pp. 697-728DOI: 10.1111/j.1475-679x.2008.00286.x ↗

The Persistence and Pricing of the Cash Component of Earnings

PATRICIA M. DECHOW · SCOTT A. RICHARDSON · RICHARD G. SLOAN

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June 2008pp. 537-566DOI: 10.1111/j.1475-679x.2008.00283.x ↗