Journal of Accounting Research

© 2013 The Accounting Research Center at the University of Chicago Booth School of Business

Cover image for Vol. 50 Issue 1

March 2012

Volume 50, Issue 1

Pages 1–273

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. Investor Sentiment and Pro Forma Earnings Disclosures (pages 1–40)

      NERISSA C. BROWN, THEODORE E. CHRISTENSEN, W. BROOKE ELLIOTT and RICHARD D. MERGENTHALER

      Article first published online: 4 NOV 2011 | DOI: 10.1111/j.1475-679X.2011.00427.x

    2. Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions (pages 41–74)

      SEAN SHUN CAO and GANAPATHI S. NARAYANAMOORTHY

      Article first published online: 15 NOV 2011 | DOI: 10.1111/j.1475-679X.2011.00425.x

    3. Capital Versus Performance Covenants in Debt Contracts (pages 75–116)

      HANS B. CHRISTENSEN and VALERI V. NIKOLAEV

      Article first published online: 8 NOV 2011 | DOI: 10.1111/j.1475-679X.2011.00432.x

    4. Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms (pages 117–157)

      RADHAKRISHNAN GOPALAN and SUDARSHAN JAYARAMAN

      Article first published online: 4 NOV 2011 | DOI: 10.1111/j.1475-679X.2011.00431.x

    5. Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry? (pages 159–196)

      TODD A. GORMLEY, BONG HWAN KIM and XIUMIN MARTIN

      Article first published online: 4 NOV 2011 | DOI: 10.1111/j.1475-679X.2011.00429.x

    6. Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts (pages 197–231)

      ROBERT LIBBY and KRISTINA RENNEKAMP

      Article first published online: 31 OCT 2011 | DOI: 10.1111/j.1475-679X.2011.00430.x

    7. Accrual Accounting, Informational Sufficiency, and Equity Valuation (pages 233–273)

      ALEXANDER NEZLOBIN

      Article first published online: 18 OCT 2011 | DOI: 10.1111/j.1475-679X.2011.00428.x

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