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Volume 50, Number 1, 1 March 2012

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Investor Sentiment and Pro Forma Earnings Disclosures
pp. 1-40(40)
Authors: BROWN, NERISSA C.; CHRISTENSEN, THEODORE E.; ELLIOTT, W. BROOKE; MERGENTHALER, RICHARD D.

Earnings Volatility, Post-Earnings Announcement Drift, and Trading Frictions
pp. 41-74(34)
Authors: CAO, SEAN SHUN; NARAYANAMOORTHY, GANAPATHI S.

Capital Versus Performance Covenants in Debt Contracts
pp. 75-116(42)
Authors: CHRISTENSEN, HANS B.; NIKOLAEV, VALERI V.

Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
pp. 117-157(41)
Authors: GOPALAN, RADHAKRISHNAN; JAYARAMAN, SUDARSHAN

Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
pp. 159-196(38)
Authors: GORMLEY, TODD A.; KIM, BONG HWAN; MARTIN, XIUMIN

Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts
pp. 197-231(35)
Authors: LIBBY, ROBERT; RENNEKAMP, KRISTINA

Accrual Accounting, Informational Sufficiency, and Equity Valuation
pp. 233-273(41)
Author: NEZLOBIN, ALEXANDER

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