Paper / Financial Accounting and Reporting

Sungsoo Kim, Rutgers, The State University of New Jersey

Real Activities Management and Earnings Expectations: Evidence from Asset Sales - Steven Balsam, Temple University; Neal Andrew Vanden Berg, Temple University

Ownership Structure and Voluntary Disclosure: A Synthesis of Empirical Studies - Mohsen Souissi, Fayetteville State University; Hichem Khlif, University of Monastir, Tunisia; Kamran Ahmed, Latrobe University

Classification Shifting in the Cash Flow Statement - Neerav Nagar, Indian Institute of Management–Calcutta; Kaustav Sen, Pace University