Bundel Journal of The Accounting Review : Fair Value Accounting for Financial Instruments: Does It Improve the Association between Bank Leverage and Credit Risk? / Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue / Minority Shareholders' Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China / The Commitment Effect versus Information Effect of Disclosure-Evidence from Smaller Reporting Companies / The Role of Analysts in Intra-Industry Information Transfer / Does Mandatory Adoption of International Financial Reporting Standards Decrease the Voting Premium of Dual-Class Shares? / The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equality Offerings / The Association between Deferred Tax Assets and Liabilities and Fiture Tax Payments / Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements / How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures? / Productivity-Target Difficulty, Target-Based Pay, and Outside-the-Box Thinking / Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy.


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