Accrual Accounting and Resource Allocation: A General Equilibrium AnalysisJUNG HO CHOIDiscuss this article →September 2021pp. 1179-1219DOI: 10.1111/1475-679x.12365 ↗
Analyst Coverage Overlaps and Interfirm Information SpilloversTIM MARTENS · CHRISTOPH J. SEXTROHDiscuss this article →September 2021pp. 1425-1480DOI: 10.1111/1475-679x.12391 ↗
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital FootprintsSEAN SHUN CAO · KAI DU · BAOZHONG YANG · ALAN L. ZHANGDiscuss this article →September 2021pp. 1261-1302DOI: 10.1111/1475-679x.12369 ↗
Debiasing the Measurement of Conditional ConservatismMARC BADIA · MIGUEL DURO · FERNANDO PENALVA · STEPHEN G. RYANDiscuss this article →September 2021pp. 1221-1259DOI: 10.1111/1475-679x.12366 ↗
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party TransactionsNAN LIDiscuss this article →September 2021pp. 1385-1423DOI: 10.1111/1475-679x.12357 ↗
Economic Downturns and the Informativeness of Management Earnings ForecastsDAVID A. MASLAR · MATTHEW SERFLING · SARAH SHAIKHDiscuss this article →September 2021pp. 1481-1520DOI: 10.1111/1475-679x.12367 ↗
Issue Information ‐ Request for PapersAuthors not recordedDiscuss this article →September 2021pp. 1178-1178DOI: 10.1111/1475-679x.12319 ↗
Issue Information ‐ TOCAuthors not recordedDiscuss this article →September 2021pp. 1177-1177DOI: 10.1111/1475-679x.12321 ↗
Non‐Answers During Conference CallsIAN D. GOW · DAVID F. LARCKER · ANASTASIA A. ZAKOLYUKINADiscuss this article →September 2021pp. 1349-1384DOI: 10.1111/1475-679x.12371 ↗
Strategic Director AppointmentsGEORGE DRYMIOTES · KONDURU SIVARAMAKRISHNANDiscuss this article →September 2021pp. 1303-1347DOI: 10.1111/1475-679x.12351 ↗