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Review of Accounting Studies

2016 - 2017

Current editor(s): Paul Fischer

From Springer
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2017, volume 22, issue 3

Risk-based forecasting and planning and management earnings forecasts pp. 1005-1047 Downloads
Christopher D. Ittner and Jeremy Michels
Is there a dark side to exchange traded funds? An information perspective pp. 1048-1083 Downloads
Doron Israeli, Charles M. C. Lee and Suhas A. Sridharan
Do risk management practices work? Evidence from hedge funds pp. 1084-1121 Downloads
Gavin Cassar and Joseph Gerakos
Accounting rules, equity valuation, and growth options pp. 1122-1155 Downloads
Dmitry Livdan and Alexander Nezlobin
Uncertainty and debt covenants pp. 1156-1197 Downloads
Peter R. Demerjian
The taxman cometh: Does tax uncertainty affect corporate cash holdings? pp. 1198-1228 Downloads
Michelle Hanlon, Edward L. Maydew and Daniel Saavedra
The oversight role of regulators: evidence from SEC comment letters in the IPO process pp. 1229-1260 Downloads
Bing Li and Zhenbin Liu
The role of specialists in financial reporting: Evidence from pension accounting pp. 1261-1306 Downloads
Divya Anantharaman
Shareholder activism and voluntary disclosure pp. 1307-1339 Downloads
Thomas Bourveau and Jordan Schoenfeld
Earnings co-movements and earnings manipulation pp. 1340-1365 Downloads
Andrew B. Jackson, Brian R. Rountree and Konduru Sivaramakrishnan
Corporate bankruptcy prediction: a high dimensional analysis pp. 1366-1422 Downloads
Stewart Jones
The contribution of bank regulation and fair value accounting to procyclical leverage pp. 1423-1454 Downloads
Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman
Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage pp. 1455-1457 Downloads
Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman

2017, volume 22, issue 2

Accrual quality, skill, and the cross-section of mutual fund returns pp. 503-542 Downloads
Suresh Nallareddy and Maria Ogneva
The internet as an information intermediary pp. 543-576 Downloads
Michael S. Drake, Jacob R. Thornock and Brady J. Twedt
An examination of firms’ responses to tax forgiveness pp. 577-607 Downloads
Terry Shevlin, Jacob Thornock and Braden Williams
The impact of narrative disclosure readability on bond ratings and the cost of debt pp. 608-643 Downloads
Samuel B. Bonsall and Brian P. Miller
The standard-setters’ toolkit: can principles prevail over bright lines? pp. 644-676 Downloads
Darren Henderson and Patricia C. O’Brien
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure pp. 677-714 Downloads
Ester Chen, Ilanit Gavious and Baruch Lev
Does the cessation of quarterly earnings guidance reduce investors’ short-termism? pp. 715-752 Downloads
Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu
The effect of financial reporting quality on corporate dividend policy pp. 753-790 Downloads
David S. Koo, Santhosh Ramalingegowda and Yong Yu
Management forecasts and the cost of equity capital: international evidence pp. 791-838 Downloads
Ying Cao, Linda A. Myers, Albert Tsang and Yong George Yang
Flexibility in cash-flow classification under IFRS: determinants and consequences pp. 839-872 Downloads
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Blockholder exit threats in the presence of private benefits of control pp. 873-902 Downloads
Ole-Kristian Hope, Han Wu and Wuyang Zhao
Book-tax conformity and capital structure pp. 903-932 Downloads
Bradley Blaylock, Fabio B. Gaertner and Terry Shevlin
Two-stage capital budgeting, capital charge rates, and resource constraints pp. 933-963 Downloads
Nicole Bastian Johnson, Thomas Pfeiffer and Georg Schneider
Has goodwill accounting gone bad? pp. 964-1003 Downloads
Kevin K. Li and Richard G. Sloan

2017, volume 22, issue 1

Corporate investment and changes in GAAP pp. 1-63 Downloads
Nemit Shroff
The changing relevance of accounting information to debt holders over time pp. 64-108 Downloads
Dan Givoly, Carla Hayn and Sharon Katz
Compensation design and political risk: the case of city managers pp. 109-140 Downloads
Ying L. Compton, Angela K. Gore and Susan L. Kulp
Military experience and corporate tax avoidance pp. 141-184 Downloads
Kelvin K. F. Law and Lillian F. Mills
Estimation risk and auditor conservatism pp. 185-216 Downloads
Clive S. Lennox and Asad Kausar
Mitigating political uncertainty pp. 217-250 Downloads
Laura A. Wellman
Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms pp. 251-287 Downloads
Ranjan D’Mello, Xinghua Gao and Yonghong Jia
Articulation-based accruals pp. 288-319 Downloads
Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li and Shailendra Pandit
Go before the whistle blows: an empirical analysis of director turnover and financial fraud pp. 320-360 Downloads
Yanmin Gao, Jeong-Bon Kim, Desmond Tsang and Haibin Wu
The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality pp. 361-391 Downloads
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
The impact of the institutional environment on the value relevance of fair values pp. 392-429 Downloads
Peter Fiechter and Zoltán Novotny-Farkas
Voluntary fair value disclosures beyond SFAS 157’s three-level estimates pp. 430-468 Downloads
Sung Gon Chung, Beng Wee Goh, Jeffrey Ng and Kevin Ow Yong
The role of audit verification in debt contracting: evidence from covenant violations pp. 469-501 Downloads
Liangliang Jiang and Hui Zhou

2016, volume 21, issue 4

The benefits of specific risk-factor disclosures pp. 1005-1045 Downloads
Ole-Kristian Hope, Danqi Hu and Hai Lu
The predictive power of investment and accruals pp. 1046-1080 Downloads
Jonathan Lewellen and Robert J. Resutek
Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions pp. 1081-1115 Downloads
Shuping Chen, Jake Thomas and Frank Zhang
Price discovery in the CDS market: the informational role of equity short interest pp. 1116-1148 Downloads
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
Consumption-based equity valuation pp. 1149-1202 Downloads
Christian Bach and Peter O. Christensen
Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling pp. 1203-1244 Downloads
Benjamin Segal and Dan Segal
Seeing is believing: analysts’ corporate site visits pp. 1245-1286 Downloads
Qiang Cheng, Fei Du, Xin Wang and Yutao Wang
A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees pp. 1287-1326 Downloads
Nan-Ting Kuo and Cheng-Few Lee
Analyst information precision and small earnings surprises pp. 1327-1360 Downloads
Sanjay W. Bissessur and David Veenman
Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings pp. 1361-1400 Downloads
Jae B. Kim

2016, volume 21, issue 3

The role of the media in disseminating insider-trading news pp. 711-739 Downloads
Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman
Taste, information, and asset prices: implications for the valuation of CSR pp. 740-767 Downloads
Henry L. Friedman and Mirko S. Heinle
What do accruals tell us about future cash flows? pp. 768-807 Downloads
Mary E. Barth, Greg Clinch and Doron Israeli
What are the consequences of board destaggering? pp. 808-858 Downloads
Weili Ge, Lloyd Tanlu and Jenny Li Zhang
Conditional conservatism and disaggregated bad news indicators in accrual models pp. 859-897 Downloads
Dmitri Byzalov and Sudipta Basu
A review of the IFRS adoption literature pp. 898-1004 Downloads
Emmanuel T. De George, Xi Li and Lakshmanan Shivakumar

2016, volume 21, issue 2

Accruals and price crashes pp. 349-399 Downloads
Wei Zhu
Tests of investor learning models using earnings innovations and implied volatilities pp. 400-437 Downloads
Thaddeus Neururer, George Papadakis and Edward J. Riedl
Structural properties of the price-to-earnings and price-to-book ratios pp. 438-472 Downloads
Alexander Nezlobin, Madhav V. Rajan and Stefan Reichelstein
Limited attention, statement of cash flow disclosure, and the valuation of accruals pp. 473-515 Downloads
Bin Miao, Siew Hong Teoh and Zinan Zhu
The effects of anticipated future investments on firm value: evidence from mergers and acquisitions pp. 516-558 Downloads
Ning Zhang
Analysts’ pre-tax income forecasts and the tax expense anomaly pp. 559-595 Downloads
Bok Baik, Kyonghee Kim, Richard Morton and Yongoh Roh
Errors and questionable judgments in analysts’ DCF models pp. 596-632 Downloads
Jeremiah Green, John R. M. Hand and X. Frank Zhang
Late for a very important date: financial reporting and audit implications of late 10-K filings pp. 633-671 Downloads
Jian Cao, Feng Chen and Julia L. Higgs
How do CEO incentives affect corporate tax planning and financial reporting of income taxes? pp. 672-710 Downloads
Kathleen Powers, John R. Robinson and Bridget Stomberg

2016, volume 21, issue 1

Accounting-based downside risk, cost of capital, and the macroeconomy pp. 1-36 Downloads
Yaniv Konchitchki, Yan Luo, Mary L. Z. Ma and Feng Wu
Political contributions and analyst behavior pp. 37-88 Downloads
Danling Jiang, Alok Kumar and Kelvin K. F. Law
Measuring income tax accrual quality pp. 89-139 Downloads
Preeti Choudhary, Allison Koester and Terry Shevlin
Dual transfer pricing with internal and external trade pp. 140-164 Downloads
Edward Johnson, Nicole Bastian Johnson and Thomas Pfeiffer
Contemporaneous verification of language: evidence from management earnings forecasts pp. 165-197 Downloads
Stephen Baginski, Elizabeth Demers, Chong Wang and Julia Yu
The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements pp. 198-250 Downloads
Qianyun Huang and Terrance R. Skantz
Implications of biased reporting: conservative and liberal accounting policies in oligopolies pp. 251-279 Downloads
Henry L. Friedman, John S. Hughes and Richard Saouma
Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components pp. 280-315 Downloads
Brian Bratten, Monika Causholli and Urooj Khan
Earnings vs. stock-price based incentives in managerial compensation contracts pp. 316-348 Downloads
Antonio E. Bernardo, Hongbin Cai and Jiang Luo
Page updated 2017-10-18