Journal of Accounting Research | 2018, volume 56, issue 1

How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model pp. 5-44

Anastasia A. Zakolyukina

Corporate Loan Securitization and the Standardization of Financial Covenants pp. 45-83

Zahn Bozanic, Maria Loumioti and Florin P. Vasvari

Linguistic Complexity in Firm Disclosures: Obfuscation or Information? pp. 85-121

Brian J. Bushee, Ian D. Gow and Daniel J. Taylor

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions pp. 123-171

Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde

Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era pp. 173-216

João Granja

Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns pp. 217-263

Travis L. Johnson and Eric C. So

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis pp. 265-308

Yinghua Li, Yupeng Lin and Liandong Zhang