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Review of Accounting Studies

2016 - 2018

Current editor(s): Paul Fischer

From Springer
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2018, volume 23, issue 4

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe pp. 1241-1273 Downloads
Eddie Chamisa, Musa Mangena, Hamutyinei Harvey Pamburai and Venancio Tauringana
Asset use and the relevance of fair value measurement: evidence from IAS 41 pp. 1274-1314 Downloads
Adrienna Huffman
Manager-analyst conversations in earnings conference calls pp. 1315-1354 Downloads
Jason V. Chen, Venky Nagar and Jordan Schoenfeld
SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators pp. 1355-1388 Downloads
James P. Naughton, Rafael Rogo, Jayanthi Sunder and Ray Zhang
Costs and benefits of internal control audits: evidence from M&A transactions pp. 1389-1423 Downloads
Todd D. Kravet, Sarah E. McVay and David P. Weber
Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine pp. 1424-1470 Downloads
Huasheng Gao, Huai Zhang and Jin Zhang
Competition and voluntary disclosure: evidence from deregulation in the banking industry pp. 1471-1511 Downloads
Jeffrey J. Burks, Christine Cuny, Joseph Gerakos and João Granja
Measuring the market response to going concern modifications: the importance of disclosure timing pp. 1512-1542 Downloads
Linda A. Myers, Jonathan E. Shipman, Quinn T. Swanquist and Robert L. Whited
Consequences of adopting an expanded auditor’s report in the United Kingdom pp. 1543-1587 Downloads
Elizabeth Gutierrez, Miguel Minutti-Meza, Kay W. Tatum and Maria Vulcheva
Societal trust and corporate tax avoidance pp. 1588-1628 Downloads
Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald Lobo
Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R) pp. 1629-1664 Downloads
Kristian D. Allee and Daniel D. Wangerin
Nonprofit executive incentive pay pp. 1665-1714 Downloads
Steven Balsam and Erica E. Harris
Leading indicator variables and managerial incentives in a dynamic agency setting pp. 1715-1753 Downloads
Qintao Fan and Wei Li
Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China pp. 1754-1790 Downloads
Mei Luo, Shuai Shao and Frank Zhang

2018, volume 23, issue 3

Opportunistic financial reporting around municipal bond issues pp. 785-826 Downloads
Amanda W. Beck
Defining, measuring, and modeling accruals: a guide for researchers pp. 827-871 Downloads
Chad R. Larson, Richard Sloan and Jenny Zha Giedt
When and why do IPO firms manage earnings? pp. 872-906 Downloads
Ewa Sletten, Yonca Ertimur, Jayanthi Sunder and Joseph Weber
Information transfer and conference calls pp. 907-957 Downloads
Francois Brochet, Kalin Kolev and Alina Lerman
The effect of tax-motivated income shifting on information asymmetry pp. 958-1004 Downloads
Ciao-Wei Chen, Bradford F. Hepfer, Phillip J. Quinn and Ryan J. Wilson
Debt contracts in the presence of performance manipulation pp. 1005-1041 Downloads
Ilan Guttman and Iván Marinovic
Corporate tax avoidance: data truncation and loss firms pp. 1042-1070 Downloads
Erin Henry and Richard Sansing
Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability pp. 1071-1095 Downloads
Andrew B. Jackson, Marlene A. Plumlee and Brian R. Rountree
Audit personnel salaries and audit quality pp. 1096-1136 Downloads
Jeffrey Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Accounting comparability and relative performance evaluation in CEO compensation pp. 1137-1176 Downloads
Gerald J. Lobo, Michael Neel and Adrienne Rhodes
Do firms underreport information on cyber-attacks? Evidence from capital markets pp. 1177-1206 Downloads
Eli Amir, Shai Levi and Tsafrir Livne
Corporate governance roles of information quality and corporate takeovers pp. 1207-1240 Downloads
Jing Li, Lin Nan and Ran Zhao

2018, volume 23, issue 2

Equity cross-listings in the U.S. and the price of debt pp. 385-421 Downloads
Ryan T. Ball, Luzi Hail and Florin P. Vasvari
Managerial incentives, options, and cost-structure choices pp. 422-451 Downloads
David Aboody, Shai Levi and Dan Weiss
Proprietary costs and sealing documents in patent litigation pp. 452-486 Downloads
Richard Frankel, Joshua Lee and Zawadi Lemayian
Inside the “black box” of private in-house meetings pp. 487-527 Downloads
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 Downloads
Dain Donelson, Justin J. Hopkins and Christopher G. Yust
Range has it: decoding the information content of forecast ranges pp. 589-621 Downloads
Michael Tang and Li Zhang
An information-based model for the differential treatment of gains and losses pp. 622-653 Downloads
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 Downloads
Phillip J. Quinn
The market reaction to bank regulatory reports pp. 686-731 Downloads
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 Downloads
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 Downloads
Elizabeth Blankespoor, Ed deHaan and Christina Zhu
Asset volatility pp. 37-94 Downloads
Maria Correia, Johnny Kang and Scott Richardson
The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior pp. 95-135 Downloads
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 Downloads
Jose M. Carabias
Return predictability and the real option value of segments pp. 167-199 Downloads
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 Downloads
Partha Mohanram, Sasan Saiy and Dushyantkumar Vyas
Narcissism is a bad sign: CEO signature size, investment, and performance pp. 234-264 Downloads
Charles Ham, Nicholas Seybert and Sean Wang
R&D investments, capital expenditures, and earnings thresholds pp. 265-295 Downloads
Thomas G. Canace, Scott B. Jackson and Tao Ma
Employee mobility, noncompete agreements, product-market competition, and company disclosure pp. 296-346 Downloads
Daniel Aobdia
Financial reporting changes and the internal information environment: Evidence from SFAS 142 pp. 347-383 Downloads
Qiang Cheng, Young Jun Cho and Holly Yang

2017, volume 22, issue 4

A theory of risk disclosure pp. 1459-1491 Downloads
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 Downloads
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 Downloads
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 Downloads
Joseph Gerakos and Chad Syverson
Joint audit, audit market structure, and consumer surplus pp. 1595-1627 Downloads
Qiang Guo, Christopher Koch and Aiyong Zhu
Do product market threats affect analyst forecast precision? pp. 1628-1665 Downloads
Marco Maria Mattei and Petya Platikanova
Balancing difficulty of performance targets: theory and evidence pp. 1666-1697 Downloads
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 Downloads
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 Downloads
Peter Easton and Xiao-Jun Zhang
Bank earnings and regulatory capital management using available for sale securities pp. 1761-1792 Downloads
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 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 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
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