Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Robert M. Bowen, Xia Chen, and Qiang Cheng

Abstract   Executive Summary   

Budgets, Internal Reports, and Manager Forecast Accuracy

Gavin Cassar and Brian Gibson

Abstract   Executive Summary   

The Influence of Ownership on Accounting Information Expenditures

Leslie G. Eldenburg and Ranjani Krishnan

Abstract   Executive Summary   

Contracting on Contemporaneous vs. Forward-Looking Measures: An Experimental Investigation

Anne M. Farrell, Kathryn Kadous, and Kristy L. Towry

Abstract   Executive Summary   

De-biasing Scale Compatibility Effects When Investors Use Non-financial Measures to Screen Potential Investments

Kevin E. Jackson

Abstract   Executive Summary   

Does The Sox Definition of an Accounting Expert Matter? The Association Between Audit Committee Directors’ Accounting Expertise and Accounting Conservatism

Gopal V. Krishnan and Gnanakumar Visvanathan

Abstract   Executive Summary   

The Agency Problems of Hedging and Earnings Management

Lin Nan

Abstract   Executive Summary   

Investors’ Differential Reaction to Positive versus Negative Earnings Surprises

Arianna Spina Pinello

Abstract   Executive Summary   

Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers

Seet Koh Tan and Hun-Tong Tan

Abstract   Executive Summary