<![CDATA[Journal of International Accounting Research Volume 14, No. 2, 2015]]>
<![CDATA[1. Product Market Competition, Legal Institutions, and Accounting Conservatism
2. Discussion of Product Market Competition, Legal Institutions, and Accounting Conservatism
3. The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption
4. Discussion of The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption
5. State Ownership and Earnings Management around Initial Public Offerings: Evidence from China
6. Discussion of State Ownership and Earnings Management around Initial Public Offerings: Evidence from China
7. How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market
8. Discussion of How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market
9. Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms
10. Discussion of Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms
11. Foreign Ownership and Real Earnings Management: Evidence from Japan
12. Discussion of Foreign Ownership and Real Earnings Management: Evidence from Japan
COMMENTARIES
1. Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards.
2. Is There A Scientific Basis for Accounting? Implications for Practice, Research, and Education]]>