Journal of Accounting Research | 2019, volume 57, issue 1

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings pp. 5-51

Thomas Hemmer and Eva Labro

Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs pp. 53-84

Elizabeth Blankespoor, Ed Dehaan, John Wertz and Christina Zhu

The Effects of Analyst‐Country Institutions on Biased Research: Evidence from Target Prices pp. 85-120

Mark T. Bradshaw, Alan G. Huang and Hongping Tan

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality pp. 121-168

Ralf Ewert and Alfred Wagenhofer

Banks as Tax Planning Intermediaries pp. 169-209

John Gallemore, Brandon Gipper and Edward Maydew

Relative Target Setting and Cooperation pp. 211-239

Martin Holzhacker, Stephan Kramer, Michal Matějka and Nick Hoffmeister

International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism pp. 241-290

Inder K. Khurana and Wei Wang