The Accounting Review | Volume 93, Issue 3 (May 2018)

Banks' Financial Reporting Frequency and Asset Quality

Karthik Balakrishnan and Aytekin Ertan

Can Twitter Help Predict Firm-Level Earnings and Stock Returns?Eli Bartov, Lucile Faurel and Partha S. Mohanram

Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships

Andrew M. Bauer, Darren Henderson and Daniel P. Lynch

Promotion, Relative Performance Information, and the Peter Principle

Eric W. Chan

China's Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk

Donghua Chen, Jeong-Bon Kim, Oliver Zhen Li and Shangkun Liang

The Value of Confession: Admitting Mistakes to Build Reputation

Carlos Corona and Ramandeep S. Randhawa

Flexibility in Income Shifting under Losses

Arnt O. Hopland, Petro Lisowsky, Mohammed Mardan and Dirk Schindler

Does Information Technology Reputation Affect Bank Loan Terms?

Jeong-Bon Kim, Byron Y. Song and Theophanis C. Stratopoulos

Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans

Peter Kroos, Mario Schabus and Frank Verbeeten

Taxation and Corporate Risk-Taking

Dominika Langenmayr and Rebecca Lester

Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch ResolutionsAlfred Zhu Liu, K. R. Subramanyam, Jieying Zhang and Charles Shi

Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate

Florent Rouxelin, Wan Wongsunwai and Nir Yehuda

How Patterns of Past Guidance Provision Affect Investor Judgments: The Joint Effect of Guidance Frequency and Guidance Pattern Consistency

Michael Tang and Shankar Venkataraman

Do Investors Fully Unravel Persistent Pessimism in Analysts' Earnings Forecasts?

David Veenman and Patrick Verwijmeren