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Review of Accounting Studies

2016 - 2021

Current editor(s): Paul Fischer

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Volume 26, issue 1, 2021

Analysts’ annual earnings forecasts and changes to the I/B/E/S database pp. 1-36 Downloads
Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
Textual classification of SEC comment letters pp. 37-80 Downloads
James P. Ryans
Earnings beta pp. 81-122 Downloads
Atif Ellahie
Correction to: Earnings beta pp. 123-123 Downloads
Atif Ellahie
State contract law and the use of accounting information in debt contracts pp. 124-171 Downloads
Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu and Gil Sadka
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment pp. 172-217 Downloads
Theodore E. Christensen, Enrique Gomez, Matthew Ma and Jing Pan
Oil prices, earnings, and stock returns pp. 218-257 Downloads
Steve Crawford, Garen Markarian, Volkan Muslu and Richard Price
CDS trading and nonrelationship lending dynamics pp. 258-292 Downloads
Jung Koo Kang, Christopher D. Williams and Regina Wittenberg-Moerman
Customer satisfaction and the cost of capital pp. 293-342 Downloads
Cameron Truong, Thu Ha Nguyen and Thanh Huynh
Does the media spotlight burn or spur innovation? pp. 343-390 Downloads
Lili Dai, Rui Shen and Bohui Zhang
Connecting book rate of return to risk and return: the information conveyed by conservative accounting pp. 391-423 Downloads
Stephen H. Penman and Xiao-Jun Zhang

Volume 25, issue 4, 2020

The effect of ASU 2014–08 on the use of discontinued operations to manage earnings pp. 1201-1229 Downloads
Yuan Ji, James Potepa and Oded Rozenbaum
Gender and beauty in the financial analyst profession: evidence from the United States and China pp. 1230-1262 Downloads
Congcong Li, An-Ping Lin, Hai Lu and Kevin Veenstra
Economic persistence, earnings informativeness, and stock return regularities pp. 1263-1300 Downloads
Kai Du and Steven Huddart
Tax-savvy executives pp. 1301-1343 Downloads
Thomas R. Kubick, Yijun Li and John R. Robinson
Do going concern opinions provide incremental information to predict corporate defaults? pp. 1344-1381 Downloads
Elizabeth Gutierrez, Jake Krupa, Miguel Minutti-Meza and Maria Vulcheva
Negative accounting earnings and gross domestic product pp. 1382-1409 Downloads
Fabio B. Gaertner, Asad Kausar and Logan B. Steele
Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation pp. 1410-1443 Downloads
Jaewoo Kim, Bryce Schonberger, Charles Wasley and Hunter Land
Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments pp. 1444-1474 Downloads
Nicole L. Cade, Lisa Koonce and Kim I. Mendoza
The impact of revealing auditor partner quality: evidence from a long panel pp. 1475-1506 Downloads
C. S. Agnes Cheng, Kun Wang, Yanping Xu and Ning Zhang
Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation pp. 1507-1541 Downloads
Ryan T. Ball, Jonathan Bonham and Thomas Hemmer

Volume 25, issue 3, 2020

Does financial reporting misconduct pay off even when discovered? pp. 811-854 Downloads
Dan Amiram, Serene Huang and Shiva Rajgopal
The effects of MiFID II on sell-side analysts, buy-side analysts, and firms pp. 855-902 Downloads
Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
Measuring disclosure using 8-K filings pp. 903-962 Downloads
Jing He and Marlene A. Plumlee
Social connections between media and firm executives and the properties of media reporting pp. 963-1001 Downloads
Yi Ru, Jian Xue, Yuan Zhang and Xin Zhou
GDP growth incentives and earnings management: evidence from China pp. 1002-1039 Downloads
Xia Chen, Qiang Cheng, Ying Hao and Qiang Liu
Stock-based compensation, financial analysts, and equity overvaluation pp. 1040-1077 Downloads
Partha Mohanram, Brian White and Wuyang Zhao
Stock compensation expense, cash flows, and inflated valuations pp. 1078-1097 Downloads
Sanjeev Bhojraj
Machine learning improves accounting estimates: evidence from insurance payments pp. 1098-1134 Downloads
Kexing Ding, Baruch Lev, Xuan Peng, Ting Sun and Miklos A. Vasarhelyi
Machine learning improves accounting: discussion, implementation and research opportunities pp. 1135-1155 Downloads
Jeremy Bertomeu
High-frequency traders and price informativeness during earnings announcements pp. 1156-1199 Downloads
Nilabhra Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang

Volume 25, issue 2, 2020

The changing implications of research and development expenditures for future profitability pp. 405-437 Downloads
Asher Curtis, Sarah McVay and Sara Toynbee
Use of independent valuation specialists in valuing employee stock options: evidence from IPOs pp. 438-473 Downloads
Michael D. Stuart and Richard H. Willis
Investor relations and IPO performance pp. 474-512 Downloads
Salim Chahine, Gonul Colak, Iftekhar Hasan and Mohamad Mazboudi
Sleeping with the enemy: should investment banks be allowed to engage in prop trading? pp. 513-557 Downloads
Andreas Charitou and Irene Karamanou
The treatment of special items in determining CEO cash compensation pp. 558-596 Downloads
James Potepa
Discretionary disclosure and manager horizon: evidence from patenting pp. 597-635 Downloads
Stephen Glaeser, Jeremy Michels and Robert E. Verrecchia
Do excessively volatile forecasts impact investors? pp. 636-671 Downloads
Russell Lundholm and Rafael Rogo
The market’s reaction to changes in relative performance rankings pp. 672-725 Downloads
Jared Jennings, Hojun Seo and Mark T. Soliman
Policy uncertainty and loan loss provisions in the banking industry pp. 726-777 Downloads
Jeffrey Ng, Walid Saffar and Janus Jian Zhang
Audit partner identification and audit quality pp. 778-809 Downloads
Kyungha Kari Lee and Carolyn B. Levine

Volume 25, issue 1, 2020

Management bias across multiple accounting estimates pp. 1-53 Downloads
Timothy A. Seidel, Chad A. Simon and Nathaniel M. Stephens
Analyst forecasts: sales and profit margins pp. 54-83 Downloads
C. S. Agnes Cheng, K. C. Kenneth Chu and James Ohlson
Entropy-balanced accruals pp. 84-119 Downloads
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 Downloads
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 Downloads
Yifan Li, Alexander Nekrasov and Siew Hong Teoh
A simple structural estimator of disclosure costs pp. 201-245 Downloads
E. Cheynel and M. Liu-Watts
Family entrenchment and internal control: evidence from S&P 1500 firms pp. 246-278 Downloads
Xia Chen, Mei Feng and Chan Li
Inducement grants, hiring announcements, and adverse selection for new CEOs pp. 279-312 Downloads
Brian Cadman, Richard Carrizosa and Xiaoxia Peng
Incentives in optimally sized teams for projects with uncertain returns pp. 313-341 Downloads
Oliver Dürr, Markus Nisch and Anna Rohlfing-Bastian
The term structure of implied costs of equity capital pp. 342-404 Downloads
Jeffrey L. Callen and Matthew R. Lyle
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