Review of Accounting Studies

2016 - 2021

Current editor(s): Paul Fischer

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Volume 26, issue 1, 2021

Analysts’ annual earnings forecasts and changes to the I/B/E/S database pp. 1-36

Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn

Textual classification of SEC comment letters pp. 37-80

James P. Ryans

Earnings beta pp. 81-122

Atif Ellahie

Correction to: Earnings beta pp. 123-123

Atif Ellahie

State contract law and the use of accounting information in debt contracts pp. 124-171

Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu and Gil Sadka

Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment pp. 172-217

Theodore E. Christensen, Enrique Gomez, Matthew Ma and Jing Pan

Oil prices, earnings, and stock returns pp. 218-257

Steve Crawford, Garen Markarian, Volkan Muslu and Richard Price

CDS trading and nonrelationship lending dynamics pp. 258-292

Jung Koo Kang, Christopher D. Williams and Regina Wittenberg-Moerman

Customer satisfaction and the cost of capital pp. 293-342

Cameron Truong, Thu Ha Nguyen and Thanh Huynh

Does the media spotlight burn or spur innovation? pp. 343-390

Lili Dai, Rui Shen and Bohui Zhang

Connecting book rate of return to risk and return: the information conveyed by conservative accounting pp. 391-423

Stephen H. Penman and Xiao-Jun Zhang

Volume 25, issue 4, 2020

The effect of ASU 2014–08 on the use of discontinued operations to manage earnings pp. 1201-1229

Yuan Ji, James Potepa and Oded Rozenbaum

Gender and beauty in the financial analyst profession: evidence from the United States and China pp. 1230-1262

Congcong Li, An-Ping Lin, Hai Lu and Kevin Veenstra

Economic persistence, earnings informativeness, and stock return regularities pp. 1263-1300

Kai Du and Steven Huddart

Tax-savvy executives pp. 1301-1343

Thomas R. Kubick, Yijun Li and John R. Robinson

Do going concern opinions provide incremental information to predict corporate defaults? pp. 1344-1381

Elizabeth Gutierrez, Jake Krupa, Miguel Minutti-Meza and Maria Vulcheva

Negative accounting earnings and gross domestic product pp. 1382-1409

Fabio B. Gaertner, Asad Kausar and Logan B. Steele

Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation pp. 1410-1443

Jaewoo Kim, Bryce Schonberger, Charles Wasley and Hunter Land

Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments pp. 1444-1474

Nicole L. Cade, Lisa Koonce and Kim I. Mendoza

The impact of revealing auditor partner quality: evidence from a long panel pp. 1475-1506

C. S. Agnes Cheng, Kun Wang, Yanping Xu and Ning Zhang

Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation pp. 1507-1541

Ryan T. Ball, Jonathan Bonham and Thomas Hemmer

Volume 25, issue 3, 2020

Does financial reporting misconduct pay off even when discovered? pp. 811-854

Dan Amiram, Serene Huang and Shiva Rajgopal

The effects of MiFID II on sell-side analysts, buy-side analysts, and firms pp. 855-902

Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan

Measuring disclosure using 8-K filings pp. 903-962

Jing He and Marlene A. Plumlee

Social connections between media and firm executives and the properties of media reporting pp. 963-1001

Yi Ru, Jian Xue, Yuan Zhang and Xin Zhou

GDP growth incentives and earnings management: evidence from China pp. 1002-1039

Xia Chen, Qiang Cheng, Ying Hao and Qiang Liu

Stock-based compensation, financial analysts, and equity overvaluation pp. 1040-1077

Partha Mohanram, Brian White and Wuyang Zhao

Stock compensation expense, cash flows, and inflated valuations pp. 1078-1097

Sanjeev Bhojraj

Machine learning improves accounting estimates: evidence from insurance payments pp. 1098-1134

Kexing Ding, Baruch Lev, Xuan Peng, Ting Sun and Miklos A. Vasarhelyi

Machine learning improves accounting: discussion, implementation and research opportunities pp. 1135-1155

Jeremy Bertomeu

High-frequency traders and price informativeness during earnings announcements pp. 1156-1199

Nilabhra Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang

Volume 25, issue 2, 2020

The changing implications of research and development expenditures for future profitability pp. 405-437

Asher Curtis, Sarah McVay and Sara Toynbee

Use of independent valuation specialists in valuing employee stock options: evidence from IPOs pp. 438-473

Michael D. Stuart and Richard H. Willis

Investor relations and IPO performance pp. 474-512

Salim Chahine, Gonul Colak, Iftekhar Hasan and Mohamad Mazboudi

Sleeping with the enemy: should investment banks be allowed to engage in prop trading? pp. 513-557

Andreas Charitou and Irene Karamanou

The treatment of special items in determining CEO cash compensation pp. 558-596

James Potepa

Discretionary disclosure and manager horizon: evidence from patenting pp. 597-635

Stephen Glaeser, Jeremy Michels and Robert E. Verrecchia

Do excessively volatile forecasts impact investors? pp. 636-671

Russell Lundholm and Rafael Rogo

The market’s reaction to changes in relative performance rankings pp. 672-725

Jared Jennings, Hojun Seo and Mark T. Soliman

Policy uncertainty and loan loss provisions in the banking industry pp. 726-777

Jeffrey Ng, Walid Saffar and Janus Jian Zhang

Audit partner identification and audit quality pp. 778-809

Kyungha Kari Lee and Carolyn B. Levine

Volume 25, issue 1, 2020

Management bias across multiple accounting estimates pp. 1-53

Timothy A. Seidel, Chad A. Simon and Nathaniel M. Stephens

Analyst forecasts: sales and profit margins pp. 54-83

C. S. Agnes Cheng, K. C. Kenneth Chu and James Ohlson

Entropy-balanced accruals pp. 84-119

Jeff L. McMullin and Bryce Schonberger

The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items pp. 120-158

Ravi Dharwadkar, David Harris, Linna Shi and Nan Zhou

Opportunity knocks but once: delayed disclosure of financial items in earnings announcements and neglect of earnings news pp. 159-200

Yifan Li, Alexander Nekrasov and Siew Hong Teoh

A simple structural estimator of disclosure costs pp. 201-245

E. Cheynel and M. Liu-Watts

Family entrenchment and internal control: evidence from S&P 1500 firms pp. 246-278

Xia Chen, Mei Feng and Chan Li

Inducement grants, hiring announcements, and adverse selection for new CEOs pp. 279-312

Brian Cadman, Richard Carrizosa and Xiaoxia Peng

Incentives in optimally sized teams for projects with uncertain returns pp. 313-341

Oliver Dürr, Markus Nisch and Anna Rohlfing-Bastian

The term structure of implied costs of equity capital pp. 342-404

Jeffrey L. Callen and Matthew R. Lyle