Journal of Accounting Research

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  Año 2015, Vol. 53, Número 5

  • Contractibility and transparency of financial statement information prepared under ifrs: Evidence from debt contracts around IFRS adoption

    Ray Ball, Xi Li, Lakshmanan Shivakumar

    • Resumen

    págs. 915-963

    

  • Asset measurement in imperfect credit markets

    Jeremy Bertomeu, Edwige Cheynel

    • Resumen

    págs. 965-984

    

  • Think twice before going for incentives: : Social norms and the principal'S decision on compensation contracts

    Eddy Cardinaels, Huaxiang Yin

    • Resumen

    págs. 985-1015

    

  • A new measure of disclosure quality: : The level of disaggregation of accounting data in annual reports

    Shuping Chen, Bin Miao, Terry Shevlin

    • Resumen

    págs. 1017-1054

    

  • The moderating effect of relative performance evaluation on the risk incentive properties of executives’ equity portfolios

    Hyungshin Park, Dimitris Vrettos

    • Resumen

    págs. 1055-1108

    

  • Issuer operating performance and IPO price formation

    Michael Willenborg, Biyu Wu, Yanhua Sunny Yang

    • Resumen

    págs. 1109-1149