Journal of Accounting Research

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

Cover image for Vol. 50 Issue 3

June 2012

Volume 50, Issue 3

Pages 605–882

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. The Political Determinants of the Cost of Equity: Evidence from Newly Privatized Firms (pages 605–646)

      HAMDI BEN-NASR, NARJESS BOUBAKRI and JEAN-CLAUDE COSSET

      Article first published online: 18 JAN 2012 | DOI: 10.1111/j.1475-679X.2011.00435.x

    2. Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes (pages 647–684)

      SANJEEV BHOJRAJ, YOUNG JUN CHO and NIR YEHUDA

      Article first published online: 23 JAN 2012 | DOI: 10.1111/j.1475-679X.2011.00436.x

    3. Proprietary Costs and the Disclosure of Information About Customers (pages 685–727)

      JESSE A. ELLIS, C. EDWARD FEE and SHAWN E. THOMAS

      Article first published online: 11 APR 2012 | DOI: 10.1111/j.1475-679X.2012.00441.x

    4. Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (pages 729–774)

      MARK LANG, KARL V. LINS and MARK MAFFETT

      Article first published online: 25 APR 2012 | DOI: 10.1111/j.1475-679X.2012.00442.x

    5. Equity Risk Incentives and Corporate Tax Aggressiveness (pages 775–810)

      SONJA OLHOFT REGO and RYAN WILSON

      Article first published online: 5 MAR 2012 | DOI: 10.1111/j.1475-679X.2012.00438.x

    6. How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses (pages 811–843)

      SARAH C. RICE and DAVID P. WEBER

      Article first published online: 3 JAN 2012 | DOI: 10.1111/j.1475-679X.2011.00434.x

    7. Not All Related Party Transactions (RPTs) Are the Same: Ex Ante Versus Ex Post RPTs (pages 845–882)

      MICHAEL RYNGAERT and SHAWN THOMAS

      Article first published online: 24 FEB 2012 | DOI: 10.1111/j.1475-679X.2012.00437.x

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