Volume 60, Feb. 2015

  Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?
Ching-Chieh Lin, Chung-Fern Wu, Sue-Tzeng Chuang
  The Nonlinear Relationship Between Accruals Persistence and Accounting Conservatism
Shu-Hua Lee, Chi-Chuang Hsieh
  The Effect of Hospital Incentives and Equity Fairness Perceptions on Physicians’ Job Performance: Budget Emphasis as a Contingent Variable
Cheng-Tsung Lu, Chung-Yueh Conrad Chang
  Does Nontradable Share Reform Improve the Informativeness of Earnings in China?
Hsin-Yi Chi, Tzu-Ching Weng, Chang-Tian Yang, Pi-Yu Lu