Review of Accounting Studies

2016 - 2020

Current editor(s): Paul Fischer

From Springer
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2020, volume 25, issue 1

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

2019, volume 24, issue 4

Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts pp. 1147-1183

Dan Givoly, Yifan Li, Ben Lourie and Alexander Nekrasov

Changes in analysts’ stock recommendations following regulatory action against their brokerage pp. 1184-1213

Andrew C. Call, Nathan Y. Sharp and Paul A. Wong

Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments pp. 1214-1251

Douglas R. Ayres, John L. Campbell, James A. Chyz and Jonathan E. Shipman

The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes pp. 1252-1276

Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic

Improving the measures of real earnings management pp. 1277-1316

Anup Srivastava

Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems pp. 1317-1358

Michael Firth, Chen Lin, Sonia Man-lai Wong and Xiaofeng Zhao

Bank asset transparency and credit supply pp. 1359-1391

Karthik Balakrishnan and Aytekin Ertan

Director compensation and related party transactions pp. 1392-1426

Ole-Kristian Hope, Haihao Lu and Sasan Saiy

Reliability and relevance of fair values: private equity investments and investee fundamentals pp. 1427-1449

Petrus H. Ferreira, Roman Kräussl, Wayne R. Landsman, Maria Nykyforovych Borysoff and Peter F. Pope

Integrated ownership and managerial incentives with endogenous project risk pp. 1450-1485

Tim Baldenius and Beatrice Michaeli

Information overload and disclosure smoothing pp. 1486-1522

Kimball L. Chapman, Nayana Reiter, Hal D. White and Christopher D. Williams

Correction to: Auditor benchmarking of client disclosures pp. 1523-1523

Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jacob R. Thornock

2019, volume 24, issue 3

Skin in the game: personal stock holdings and investors’ response to stock analysis on social media pp. 731-779

John L. Campbell, Matthew D. DeAngelis and James R. Moon

The effect of enforcement transparency: Evidence from SEC comment-letter reviews pp. 780-823

Miguel Duro, Jonas Heese and Gaizka Ormazabal

Securities regulation, household equity ownership, and trust in the stock market pp. 824-859

Hans B. Christensen, Mark Maffett and Lauren Vollon

Automatic summarization of earnings releases: attributes and effects on investors’ judgments pp. 860-890

Eddy Cardinaels, Stephan Hollander and Brian J. White

A hidden risk of auditor industry specialization: evidence from the financial crisis pp. 891-926

Cory Cassell, Emily Hunt, Gans Narayanamoorthy and Stephen P. Rowe

Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements pp. 927-971

Rebecca N. Hann, Heedong Kim and Yue Zheng

Do managers withhold bad news from credit rating agencies? pp. 972-1021

Minkwan Ahn, Samuel B. Bonsall and Andrew Buskirk

Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics pp. 1022-1065

Matthias Demmer, Paul Pronobis and Teri Lombardi Yohn

Organizational structure and earnings quality of private and public firms pp. 1066-1113

Massimiliano Bonacchi, Antonio Marra and Paul Zarowin

Overconfidence and Corporate Tax Policy pp. 1114-1145

James A. Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson

2019, volume 24, issue 2

Auditor benchmarking of client disclosures pp. 393-425

Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jacob R. Thornock

The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment pp. 426-455

Matthew C. Cedergren, Changling Chen and Kai Chen

Regulatory oversight and trade-offs in earnings management: evidence from pension accounting pp. 456-490

James P. Naughton

Dividends from unrealized earnings and default risk pp. 491-535

Ester Chen, Ilanit Gavious and Nadav Steinberg

Long-term economic consequences of hedge fund activist interventions pp. 536-569

Ed deHaan, David Larcker and Charles McClure

Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product pp. 570-592

Ryan T. Ball, Lindsey Gallo and Eric Ghysels

Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks? pp. 593-628

David G. Kenchington

Non-GAAP reporting following debt covenant violations pp. 629-664

Theodore E. Christensen, Hang Pei, Spencer R. Pierce and Liang Tan

A contextual analysis of the impact of managerial expectations on asymmetric cost behavior pp. 665-693

Jason V. Chen, Itay Kama and Reuven Lehavy

Using IRS data to identify income shifting to foreign affiliates pp. 694-730

Lisa De Simone, Lillian F. Mills and Bridget Stomberg

2019, volume 24, issue 1

Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation pp. 1-33

Jeff L. McMullin, Brian P. Miller and Brady J. Twedt

Quality minus junk pp. 34-112

Clifford S. Asness, Andrea Frazzini and Lasse Heje Pedersen

Ideological diversity in standard setting pp. 113-155

Jivas Chakravarthy

The impact of large tax settlement favorability on firms’ subsequent tax avoidance pp. 156-187

Andrew R. Finley

Correction to: The impact of large tax settlement favorability on firms’ subsequent tax avoidance pp. 188-188

Andrew R. Finley

The effect of major customer concentration on firm profitability: competitive or collaborative? pp. 189-229

Kai Wai Hui, Chuchu Liang and P. Eric Yeung

Disclosure and the outcome of securities litigation pp. 230-263

Joshua Cutler, Angela K. Davis and Kyle Peterson

Tax-related mandatory risk factor disclosures, future profitability, and stock returns pp. 264-308

John L. Campbell, Mark Cecchini, Anna M. Cianci, Anne C. Ehinger and Edward M. Werner

Stock liquidity and corporate tax avoidance pp. 309-340

Yangyang Chen, Rui Ge, Henock Louis and Leon Zolotoy

The role of the business press in the pricing of analysts’ recommendation revisions pp. 341-392

Minkwan Ahn, Michael Drake, Hangsoo Kyung and Han Stice