Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
John E. Core, Luzi Hail, Rodrigo S. Verdi
págs. 1-29
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
Hans B. Christensen, Edward Lee, Martin Walker, Cheng Zeng
págs. 31-61
CEO Pay Contracts and IFRS Reconciliations
Georgios Voulgari, Konstantinos Stathopoulos, Martin Walker
págs. 63-93
The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
Helena Isidro, Ana Marques
págs. 95-128
How to Measure Analyst Forecast Effort
Tanja Klettke, Carsten Homburg, Sebastian Gell
págs. 129-146
R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts
John Shon, Meng Yan
págs. 147-166
Unification and Dual Closure in the Italian Accountancy Profession, 1861–1906
Stefano Coronella, Massimo Sargiacomo, Stephen P. Walker
págs. 167-197
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