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

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

2016, volume 21, issue 4

The benefits of specific risk-factor disclosures pp. 1005-1045

Ole-Kristian Hope, Danqi Hu and Hai Lu

The predictive power of investment and accruals pp. 1046-1080

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

Shuping Chen, Jake Thomas and Frank Zhang

Price discovery in the CDS market: the informational role of equity short interest pp. 1116-1148

Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim

Consumption-based equity valuation pp. 1149-1202

Christian Bach and Peter O. Christensen

Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling pp. 1203-1244

Benjamin Segal and Dan Segal

Seeing is believing: analysts’ corporate site visits pp. 1245-1286

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

Nan-Ting Kuo and Cheng-Few Lee

Analyst information precision and small earnings surprises pp. 1327-1360

Sanjay W. Bissessur and David Veenman

Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings pp. 1361-1400

Jae B. Kim

2016, volume 21, issue 3

The role of the media in disseminating insider-trading news pp. 711-739

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

Henry L. Friedman and Mirko S. Heinle

What do accruals tell us about future cash flows? pp. 768-807

Mary E. Barth, Greg Clinch and Doron Israeli

What are the consequences of board destaggering? pp. 808-858

Weili Ge, Lloyd Tanlu and Jenny Li Zhang

Conditional conservatism and disaggregated bad news indicators in accrual models pp. 859-897

Dmitri Byzalov and Sudipta Basu

A review of the IFRS adoption literature pp. 898-1004

Emmanuel T. De George, Xi Li and Lakshmanan Shivakumar

2016, volume 21, issue 2

Accruals and price crashes pp. 349-399

Wei Zhu

Tests of investor learning models using earnings innovations and implied volatilities pp. 400-437

Thaddeus Neururer, George Papadakis and Edward J. Riedl

Structural properties of the price-to-earnings and price-to-book ratios pp. 438-472

Alexander Nezlobin, Madhav V. Rajan and Stefan Reichelstein

Limited attention, statement of cash flow disclosure, and the valuation of accruals pp. 473-515

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

Ning Zhang

Analysts’ pre-tax income forecasts and the tax expense anomaly pp. 559-595

Bok Baik, Kyonghee Kim, Richard Morton and Yongoh Roh

Errors and questionable judgments in analysts’ DCF models pp. 596-632

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

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

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

Yaniv Konchitchki, Yan Luo, Mary L. Z. Ma and Feng Wu

Political contributions and analyst behavior pp. 37-88

Danling Jiang, Alok Kumar and Kelvin K. F. Law

Measuring income tax accrual quality pp. 89-139

Preeti Choudhary, Allison Koester and Terry Shevlin

Dual transfer pricing with internal and external trade pp. 140-164

Edward Johnson, Nicole Bastian Johnson and Thomas Pfeiffer

Contemporaneous verification of language: evidence from management earnings forecasts pp. 165-197

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

Qianyun Huang and Terrance R. Skantz

Implications of biased reporting: conservative and liberal accounting policies in oligopolies pp. 251-279

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

Brian Bratten, Monika Causholli and Urooj Khan

Earnings vs. stock-price based incentives in managerial compensation contracts pp. 316-348

Antonio E. Bernardo, Hongbin Cai and Jiang Luo