Vol. 22 No. 1 (2022)

Articles

• Corporate Financial Restatements From 1995 Through 2020

  Mary Fischer, David Kyle Shumburger

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• Before and After the Economic Growth, Regulatory Relief and Consumer Protection Act of 2018

  W. Terry Dancer, Dwayne Powell

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• The Distinctiveness of Small Business Owners Openness, and Conscientiousness With the Influence on Financial Institution Risk Management With the Logistic Regression Analysis in the United States

  Luis Moncayo, Karina Kasztelnik

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• Capital Planning

  Prakash Deo

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• IPO Performance: A Cross-Country Comparison of the Effect of Regulations

  CNV Krishnan, Yu He

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• Valuation Challenges Arising From the New Leasing Standard ASC 842: A Teaching Note

  Bridget Lyons

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• Frameworks for Assessing Financial Censorship and Its Implications

  Marco Pagani, George Whaley, David Czerwinski

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• Employer Paid Cosmetic Surgery: Tax Consequences to the Employer and Employee

  Mitchell Franklin

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• Does Liquidity Matter When Crisis Is Brewing? Equity Returns and Intraday Liquidity in DAX Futures Market

  Nonna Y. Sorokina, David E. Booth

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• Equal Weighted Indices Versus Market Capitalization Weighted Indices: Which Index Provided the Best Risk Adjusted Returns, the S&P 500 Equal Weighted or the S&P 500 Capitalization Weighted Index

  Mitchell Miller, Dale Prondzinski

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• A Framework for Minimizing the Tracking Error in an Indexed Portfolio Through Efficient Tax Management

  Necati Tekatli, Victoria Geyfman, John Walker

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• The Differential Impact of Executive Stock Options on Systematic and Idiosyncratic Risk: Evidence From Quasi-Experiment

  Jangwook Lee

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