On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market’s Ability to Adjust for the Bias
IRENE KARAMANOU
Environmental Reporting and its Relation to Corporate Environmental Performance
PETER M. CLARKSON, MICHAEL B. OVERELL, LARELLE CHAPPLE
Assessing the Impact of Fair-Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach
GONZALO RODRÍGUEZ-PÉREZ, JOHN SLOF, MAGDA SOLÀ, MARGARITA TORRENT, IMMACULADA VILARDELL
Client Risk Factors and Audit Resource Allocation Decisions
HIRONORI FUKUKAWA, THEODORE J. MOCK, ARNOLD WRIGHT
Governance Transparency and Capital Allocation: A Note
WEN HE