Journal of Accounting Auditing and Finance

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  Año 2017, Vol. 32, Número 2

  • Geographic Location of the Firm and Credit Rating Accuracy

    Bikki Jaggi, Leo Tang

    • Resumen

    págs. 155-181

    

  • Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

    Tony Kang, Gerald J. Lobo, Michael C. Wolfe

    • Resumen

    págs. 182-208

    

  • Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?

    Ervin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse

    • Resumen

    págs. 209-240

    

  • Accounting Discretion and Purchase Price Allocation After Acquisitions

    Ivy Xiying Zhang, Yong Zhang

    • Resumen

    págs. 241-270

    

  • Revisiting Post-Downgrade Stock Underperformance: The Impact of Credit Watch Placements on Downgraded Firms’ Long-Term Recovery

    Alfred Zhu Liu, Le Sun

    • Resumen

    págs. 271-299