Contemporary Accounting Research

Cover image for Vol. 30 Issue 2

Summer 2013 (June)

Volume 30, Issue 2

Pages 425–850

  1. Abstracts/Résumés

    1. Top of page
    2. Abstracts/Résumés
    3. Articles
    1. Abstracts/Résumés (pages 425–437)

      Version of Record online: 13 JUN 2013 | DOI: 10.1111/care.12047

  2. Articles

    1. Top of page
    2. Abstracts/Résumés
    3. Articles
    1. Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts? (pages 438–465)

      Andrew C. Call, Shuping Chen and Yen H. Tong

      Version of Record online: 26 FEB 2013 | DOI: 10.1111/j.1911-3846.2012.01184.x

    2. Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs (pages 482–516)

      Nilabhra Bhattacharya, Hemang Desai and Kumar Venkataraman

      Version of Record online: 14 AUG 2012 | DOI: 10.1111/j.1911-3846.2012.01161.x

    3. Deferred Revenues and the Matching of Revenues and Expenses (pages 517–548)

      Rachna Prakash and Nishi Sinha

      Version of Record online: 13 SEP 2012 | DOI: 10.1111/j.1911-3846.2012.01164.x

    4. Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions (pages 579–606)

      Allen D. Blay and Marshall A. Geiger

      Version of Record online: 13 SEP 2012 | DOI: 10.1111/j.1911-3846.2012.01166.x

    5. Soft-Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects (pages 607–644)

      Michael Dambra, Charles E. Wasley and Joanna Shuang Wu

      Version of Record online: 14 SEP 2012 | DOI: 10.1111/j.1911-3846.2012.01167.x

    6. Earnings Smoothing Activities of Firms to Manage Credit Ratings (pages 645–676)

      Boochun Jung, Naomi Soderstrom and Yanhua Sunny Yang

      Version of Record online: 25 SEP 2012 | DOI: 10.1111/j.1911-3846.2012.01170.x

    7. Voluntary Disclosure and Investment (pages 677–696)

      Xiaoyan Wen

      Version of Record online: 24 SEP 2012 | DOI: 10.1111/j.1911-3846.2012.01169.x

    8. Target Financial Reporting Quality and M&A Deals that Go Bust (pages 719–749)

      Hollis A. Skaife and Daniel D. Wangerin

      Version of Record online: 27 NOV 2012 | DOI: 10.1111/j.1911-3846.2012.01172.x

    9. Accounting Restatements and External Financing Choices (pages 750–779)

      Xia Chen, Qiang Cheng and Alvis K. Lo

      Version of Record online: 12 NOV 2012 | DOI: 10.1111/j.1911-3846.2012.01171.x

    10. Business Strategy, Financial Reporting Irregularities, and Audit Effort (pages 780–817)

      Kathleen A. Bentley, Thomas C. Omer and Nathan Y. Sharp

      Version of Record online: 3 DEC 2012 | DOI: 10.1111/j.1911-3846.2012.01174.x

    11. Dividend Policy at Firms Accused of Accounting Fraud (pages 818–850)

      Judson Caskey and Michelle Hanlon

      Version of Record online: 3 DEC 2012 | DOI: 10.1111/j.1911-3846.2012.01173.x