An Analysis of Insiders' Use of Prepaid Variable Forward TransactionsALAN D. JAGOLINZER · STEVEN R. MATSUNAGA · P. ERIC YEUNGDiscuss this article →December 2007pp. 1055-1079DOI: 10.1111/j.1475-679x.2007.00260.x ↗
Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied by Earnings ForecastsPETER D. EASTON · GREGORY A. SOMMERSDiscuss this article →December 2007pp. 983-1015DOI: 10.1111/j.1475-679x.2007.00257.x ↗
Financial Reporting and Supplemental Voluntary DisclosuresMARK BAGNOLI · SUSAN G. WATTSDiscuss this article →December 2007pp. 885-913DOI: 10.1111/j.1475-679x.2007.00258.x ↗
Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least SquaresARTHUR KRAFT · ANDREW J. LEONE · CHARLES E. WASLEYDiscuss this article →December 2007pp. 1081-1114DOI: 10.1111/j.1475-679x.2007.00261.x ↗
Resource Allocation Auctions within FirmsSTANLEY BAIMAN · PAUL FISCHER · MADHAV V. RAJAN · RICHARD SAOUMADiscuss this article →December 2007pp. 915-946DOI: 10.1111/j.1475-679x.2007.00255.x ↗
The Use of Unsigned Earnings Quality Measures in Tests of Earnings ManagementPAUL HRIBAR · D. CRAIG NICHOLSDiscuss this article →December 2007pp. 1017-1053DOI: 10.1111/j.1475-679x.2007.00259.x ↗
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?LAWRENCE D. BROWN · ARIANNA SPINA PINELLODiscuss this article →December 2007pp. 947-981DOI: 10.1111/j.1475-679x.2007.00256.x ↗