Journal of Accounting Literature: Volume 43 Issue 1

The informativeness of U.S. banks’ statements of cash flows✩

Zhan Gao, Weijia Li, John O’Hanlon

Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks’ statements of cash flows (SCFs) and there is a lack of…

How do restatements affect outside directors and boards? A review of the literature

Daniel A. Street, Dana R. Hermanson

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for…

lead Independent Directors: Good governance or window dressing?

Phillip T. Lamoreaux, Lubomir P. Litov, Landon M. Mauler

We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are larger…

The tradeoff between relevance and comparability in segment reporting✩

Lisa Hinson, Jennifer Wu Tucker, Diana Weng

The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach…

The information content of operations-related disclosures

Guang Ma

This study examines the information content of firms’ operations-related disclosures (ORDs) and the importance of these disclosures as an information source to stock markets…

Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis

Qi Flora Dong, Yiting Cao, Xin Zhao, Ashutosh Deshmukh

The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient…

Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections

Josep Bisbe, Anne-Marie Kruis, Paola Madini

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive…

Examination and implications of experimental research on investor perceptions

Rachel Martin

This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has…