Contemporary Accounting Research

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  Año 2016, Vol. 33, Número 2

  • Tax avoidance and the implications of weak internal controls

    Andrew M. Bauer

    • Resumen

    págs. 449-486

    

  • Forecasting risk in earnings

    Theodosia Konstantinidi, Peter F. Pope

    • Resumen

    págs. 487-525

    

  • Additional information in accounting reports: : Effects on management decisions and subjective performance evaluations under causal ambiguity

    Joan Luft, Michael D. Shields, Tyler F. Thomas

    • Resumen

    págs. 526-550

    

  • Differences in auditors' materiality assessments when auditing financial statements and sustainability reports

    Robyn Moroney, Ken T. Trotman

    • Resumen

    págs. 551-575

    

  • Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis?

    Hemang Desai, Shiva Rajgopal, Jeff Jiewei Yu

    • Resumen

    págs. 576-606

    

  • Discussion of “Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis?”

    Stephen G. Ryan

    • Resumen

    págs. 607-615

    

  • Earnings management: : Do firms play “follow the leader”?

    Brian Bratten, Jeff L. Payne, Wayne B. Thomas

    • Resumen

    págs. 616-643

    

  • The use of debt covenants worldwide: : Institutional determinants and implications on financial reporting

    Hyun A. Hong, Mingyi Hung, Jieying Zhang

    • Resumen

    págs. 644-681

    

  • Audit report restrictions in debt covenants

    Krishnagopal Menon, David D. Williams

    • Resumen

    págs. 682-717

    

  • Cross-country evidence on the importance of auditor choice to corporate debt maturity

    Sadok El Ghoul, Omrane Guedhami, Jeffrey A. Pittman, Sorin Rizeanu

    • Resumen

    págs. 718-751

    

  • The effect of information on uncertainty and the cost of capital

    David Johnstone

    • Resumen

    págs. 752-774

    

  • Discussion of “the effect of information on uncertainty and the cost of capital”

    Marlene A. Plumlee

    • Resumen

    págs. 775-782

    

  • Internal control over financial reporting and the safeguarding of corporate resources: : Evidence from the value of cash holdings

    Xinghua Gao, Yonghong Jia

    • Resumen

    págs. 783-814

    

  • A better measure of institutional informed trading

    Hui Guo, Buhui Qiu

    • Resumen

    págs. 815-850

    

  • Individualism, uncertainty avoidance, and earnings momentum in international markets

    Paul Dou, Cameron Truong, Madhu Veeraraghavan

    • Resumen

    págs. 851-881