Review of Accounting Studies

2016 - 2018

Current editor(s): Paul Fischer

From Springer
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2018, volume 23, issue 2

Equity cross-listings in the U.S. and the price of debt pp. 385-421

Ryan T. Ball, Luzi Hail and Florin P. Vasvari

Managerial incentives, options, and cost-structure choices pp. 422-451

David Aboody, Shai Levi and Dan Weiss

Proprietary costs and sealing documents in patent litigation pp. 452-486

Richard Frankel, Joshua Lee and Zawadi Lemayian

Inside the “black box” of private in-house meetings pp. 487-527

Robert M. Bowen, Shantanu Dutta, Songlian Tang and Pengcheng Zhu

The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation pp. 528-588

Dain C. Donelson, Justin J. Hopkins and Christopher G. Yust

Range has it: decoding the information content of forecast ranges pp. 589-621

Michael Tang and Li Zhang

An information-based model for the differential treatment of gains and losses pp. 622-653

Venky Nagar, Madhav V. Rajan and Korok Ray

Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations pp. 654-685

Phillip J. Quinn

The market reaction to bank regulatory reports pp. 686-731

Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton

Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature pp. 732-783

Dan Amiram, Zahn Bozanic, James D. Cox, Quentin Dupont, Jonathan M. Karpoff and Richard Sloan

2018, volume 23, issue 1

Capital market effects of media synthesis and dissemination: evidence from robo-journalism pp. 1-36

Elizabeth Blankespoor, Ed deHaan and Christina Zhu

Asset volatility pp. 37-94

Maria Correia, Johnny Kang and Scott Richardson

The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior pp. 95-135

William H. Beaver, Maureen F. McNichols and Zach Z. Wang

The real-time information content of macroeconomic news: implications for firm-level earnings expectations pp. 136-166

Jose M. Carabias

Return predictability and the real option value of segments pp. 167-199

Pingui Rao, Heng Yue and Xin Zhou

Fundamental analysis of banks: the use of financial statement information to screen winners from losers pp. 200-233

Partha Mohanram, Sasan Saiy and Dushyantkumar Vyas

Narcissism is a bad sign: CEO signature size, investment, and performance pp. 234-264

Charles Ham, Nicholas Seybert and Sean Wang

R&D investments, capital expenditures, and earnings thresholds pp. 265-295

Thomas G. Canace, Scott B. Jackson and Tao Ma

Employee mobility, noncompete agreements, product-market competition, and company disclosure pp. 296-346

Daniel Aobdia

Financial reporting changes and the internal information environment: Evidence from SFAS 142 pp. 347-383

Qiang Cheng, Young Jun Cho and Holly Yang

2017, volume 22, issue 4

A theory of risk disclosure pp. 1459-1491

Mirko S. Heinle and Kevin C. Smith

The best of all possible worlds: unraveling target price optimism using analysts’ scenario-based valuations pp. 1492-1540

Peter R. Joos and Joseph D. Piotroski

The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms pp. 1541-1581

Tatiana Fedyk, Zvi Singer and Mark Soliman

Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive pp. 1582-1594

Joseph Gerakos and Chad Syverson

Joint audit, audit market structure, and consumer surplus pp. 1595-1627

Qiang Guo, Christopher Koch and Aiyong Zhu

Do product market threats affect analyst forecast precision? pp. 1628-1665

Marco Maria Mattei and Petya Platikanova

Balancing difficulty of performance targets: theory and evidence pp. 1666-1697

Michal Matějka and Korok Ray

The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status pp. 1698-1731

Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell and Annelies Renders

Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks pp. 1732-1760

Peter Easton and Xiao-Jun Zhang

Bank earnings and regulatory capital management using available for sale securities pp. 1761-1792

Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik and Germán López-Espinosa

2017, volume 22, issue 3

Risk-based forecasting and planning and management earnings forecasts pp. 1005-1047

Christopher D. Ittner and Jeremy Michels

Is there a dark side to exchange traded funds? An information perspective pp. 1048-1083

Doron Israeli, Charles M. C. Lee and Suhas A. Sridharan

Do risk management practices work? Evidence from hedge funds pp. 1084-1121

Gavin Cassar and Joseph Gerakos

Accounting rules, equity valuation, and growth options pp. 1122-1155

Dmitry Livdan and Alexander Nezlobin

Uncertainty and debt covenants pp. 1156-1197

Peter R. Demerjian

The taxman cometh: Does tax uncertainty affect corporate cash holdings? pp. 1198-1228

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

Bing Li and Zhenbin Liu

The role of specialists in financial reporting: Evidence from pension accounting pp. 1261-1306

Divya Anantharaman

Shareholder activism and voluntary disclosure pp. 1307-1339

Thomas Bourveau and Jordan Schoenfeld

Earnings co-movements and earnings manipulation pp. 1340-1365

Andrew B. Jackson, Brian R. Rountree and Konduru Sivaramakrishnan

Corporate bankruptcy prediction: a high dimensional analysis pp. 1366-1422

Stewart Jones

The contribution of bank regulation and fair value accounting to procyclical leverage pp. 1423-1454

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

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

Suresh Nallareddy and Maria Ogneva

The internet as an information intermediary pp. 543-576

Michael S. Drake, Jacob R. Thornock and Brady J. Twedt

An examination of firms’ responses to tax forgiveness pp. 577-607

Terry Shevlin, Jacob Thornock and Braden Williams

The impact of narrative disclosure readability on bond ratings and the cost of debt pp. 608-643

Samuel B. Bonsall and Brian P. Miller

The standard-setters’ toolkit: can principles prevail over bright lines? pp. 644-676

Darren Henderson and Patricia C. O’Brien

The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure pp. 677-714

Ester Chen, Ilanit Gavious and Baruch Lev

Does the cessation of quarterly earnings guidance reduce investors’ short-termism? pp. 715-752

Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu

The effect of financial reporting quality on corporate dividend policy pp. 753-790

David S. Koo, Santhosh Ramalingegowda and Yong Yu

Management forecasts and the cost of equity capital: international evidence pp. 791-838

Ying Cao, Linda A. Myers, Albert Tsang and Yong George Yang

Flexibility in cash-flow classification under IFRS: determinants and consequences pp. 839-872

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

Ole-Kristian Hope, Han Wu and Wuyang Zhao

Book-tax conformity and capital structure pp. 903-932

Bradley Blaylock, Fabio B. Gaertner and Terry Shevlin

Two-stage capital budgeting, capital charge rates, and resource constraints pp. 933-963

Nicole Bastian Johnson, Thomas Pfeiffer and Georg Schneider

Has goodwill accounting gone bad? pp. 964-1003

Kevin K. Li and Richard G. Sloan

2017, volume 22, issue 1

Corporate investment and changes in GAAP pp. 1-63

Nemit Shroff

The changing relevance of accounting information to debt holders over time pp. 64-108

Dan Givoly, Carla Hayn and Sharon Katz

Compensation design and political risk: the case of city managers pp. 109-140

Ying L. Compton, Angela K. Gore and Susan L. Kulp

Military experience and corporate tax avoidance pp. 141-184

Kelvin K. F. Law and Lillian F. Mills

Estimation risk and auditor conservatism pp. 185-216

Clive S. Lennox and Asad Kausar

Mitigating political uncertainty pp. 217-250

Laura A. Wellman

Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms pp. 251-287

Ranjan D’Mello, Xinghua Gao and Yonghong Jia

Articulation-based accruals pp. 288-319

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

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

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

Peter Fiechter and Zoltán Novotny-Farkas

Voluntary fair value disclosures beyond SFAS 157’s three-level estimates pp. 430-468

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

Liangliang Jiang and Hui Zhou