Journal of Accounting Research

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

Cover image for Vol. 50 Issue 5

December 2012

Volume 50, Issue 5

Pages 1109–1354

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. U.S. International Equity Investment (pages 1109–1139)

      JOHN AMMER, SARA B. HOLLAND, DAVID C. SMITH and FRANCIS E. WARNOCK

      Article first published online: 29 AUG 2012 | DOI: 10.1111/j.1475-679X.2012.00464.x

    2. Voluntary Disclosure, Manipulation, and Real Effects (pages 1141–1177)

      ANNE BEYER and ILAN GUTTMAN

      Article first published online: 1 JUN 2012 | DOI: 10.1111/j.1475-679X.2012.00459.x

    3. Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes-Oxley Act (pages 1179–1215)

      MINGCHERNG DENG, NAHUM MELUMAD and TOSHI SHIBANO

      Article first published online: 30 MAY 2012 | DOI: 10.1111/j.1475-679X.2012.00458.x

    4. Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts (pages 1217–1244)

      AMY P. HUTTON, LIAN FEN LEE and SUSAN Z. SHU

      Article first published online: 6 JUN 2012 | DOI: 10.1111/j.1475-679X.2012.00461.x

    5. Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (pages 1245–1285)

      KENNETH J. KLASSEN and STACIE K. LAPLANTE

      Article first published online: 4 SEP 2012 | DOI: 10.1111/j.1475-679X.2012.00463.x

    6. Equity Analysts and the Market's Assessment of Risk (pages 1287–1317)

      DAPHNE LUI, STANIMIR MARKOV and ANE TAMAYO

      Article first published online: 23 JUL 2012 | DOI: 10.1111/j.1475-679X.2012.00462.x

    7. Processing Fluency and Investors’ Reactions to Disclosure Readability (pages 1319–1354)

      KRISTINA RENNEKAMP

      Article first published online: 6 JUN 2012 | DOI: 10.1111/j.1475-679X.2012.00460.x

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