Review of Accounting Studies

2016 - 2024

Current editor(s): Paul Fischer

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Volume 29, issue 3, 2024

Voluntary disclosures by activist investors: the role of activist expectations* pp. 2031-2081

Ryan McDonough, Venky Nagar and Jordan Schoenfeld

Financial information and diverging beliefs pp. 2082-2124

Christopher S. Armstrong, Mirko S. Heinle and Irina Luneva

Corporate carbon accounting: balance sheets and flow statements pp. 2125-2156

Stefan Reichelstein

Diversity targets pp. 2157-2208

Wei Cai, Yue Chen, Shiva Rajgopal and Li Azinovic-Yang

Decentralized Finance (DeFi) assurance: early evidence pp. 2209-2253

Thomas Bourveau, Janja Brendel and Jordan Schoenfeld

Crypto-influencers pp. 2254-2297

Kenneth J. Merkley, Joseph Pacelli, Mark Piorkowski and Brian Williams

Market and regulatory implications of social identity cohorts: a discussion of crypto influencers pp. 2298-2317

Alan D. Jagolinzer

Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries pp. 2318-2349

Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh and David A. Wood

The productivity effect of digital financial reporting pp. 2350-2390

Zheng Liu and Ning Zhang

Consensus credit ratings: a view from banks pp. 2391-2436

Ben Lourie, N. Bugra Ozel, Alexander Nekrasov and Chenqi Zhu

Accounting-based expected loss given default and debt contract design pp. 2437-2467

Dan Amiram and Edward Owens

Creating visibility: voluntary disclosure by private firms pursuing an initial public offering pp. 2468-2517

Michael Dambra, Bryce Schonberger and Charles Wasley

Myopic capital market concerns and investment incentives in business alliances pp. 2518-2550

Hui Chen and Thomas Pfeiffer

Does hedge fund activism improve investment efficiency? pp. 2551-2577

Saikat Sovan Deb, Huu Nhan Duong, Amanjot Singh and Harminder Singh

Activist directors: determinants and consequences pp. 2578-2616

Ian D. Gow, Sa-Pyung Sean Shin and Suraj Srinivasan

Outside directors’ insider trading around board meetings pp. 2617-2649

Seil Kim and Seungjoon Oh

Managers’ use of humor on public earnings conference calls pp. 2650-2687

Andrew C. Call, Rachel W. Flam, Joshua A. Lee and Nathan Y. Sharp

Analyst following and R&D investment pp. 2688-2723

Thomas Canace, Jiao Li and Tao Ma

Which multiples matter in M &A? An overview pp. 2724-2752

Matthew Shaffer

Market for corporate control and demand for auditing: evidence from international M&A laws pp. 2753-2797

Ahrum Choi, Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park

How do financial executives respond to the use of artificial intelligence in financial reporting and auditing? pp. 2798-2831

Cassandra Estep, Emily E. Griffith and Nikki L. MacKenzie

To tell or not to tell: the incentive effects of disclosing employer assessments pp. 2832-2870

Alexandra Lilge and Abhishek Ramchandani

Classification shifting using income-decreasing special items: measurement and valuation issues pp. 2871-2926

Ahmed M. Abdalla and Colin D. B. Clubb

Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter? pp. 2927-2970

Le Luo, Mark Shuai Ma, Thomas C. Omer and Hong Xie

Naming as business strategy: an analysis of eponymy and debt contracting pp. 2971-3017

Chen Chen, Michelle Song, Cameron Truong and Jin Zhang

Volume 29, issue 2, 2024

Measurement error, fixed effects, and false positives in accounting research pp. 959-995

Jared Jennings, Jung Min Kim, Joshua Lee and Daniel Taylor

The initial effect of U.S. tax reform on foreign acquisitions pp. 996-1038

Harald J. Amberger and Leslie Robinson

Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions pp. 1039-1096

Andy Fodor, Kelley Bergsma Lovelace, Vijay Singal and Jitendra Tayal

Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds pp. 1097-1146

Feifei Wang, Xuemin Sterling Yan and Lingling Zheng

National culture and analysts’ forecasting pp. 1147-1191

Ying Cao, Rubin Hao and Yong George Yang

Analysts’ use of dividends in earnings forecasts pp. 1192-1234

Somnath Das, Philipp D. Schaberl and Pradyot K. Sen

Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms pp. 1235-1275

Michael Iselin, Bret Johnson, Jacob Ott and Jacob Raleigh

Proprietary costs and the equity financing choice pp. 1276-1319

Ioannis V. Floros, Konduru Sivaramakrishnan and Rustam Zufarov

Material changes in accounting estimates and the usefulness of earnings pp. 1320-1359

Anne Albrecht, Matt Glendening, Kyonghee Kim and Kwang J. Lee

When are concurrent quarterly reports useful for investors? Evidence from ASC 606 pp. 1360-1406

Jesse L. Glaze, A. Nicole Skinner and Andrew Stephan

The impact of standard setting on individual investors: evidence from SFAS 109 pp. 1407-1455

Michelle Hutchens, Sonja O. Rego and Brian Williams

Earnings prediction with DuPont components and calibration by life cycle pp. 1456-1490

Mark Anderson, Soonchul Hyun, Volkan Muslu and Dongning Yu

The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles pp. 1491-1523

Jungbae Kim

The interdependence between market structure and the quality of audited reports: the case of non-audit services pp. 1524-1574

Christopher Bleibtreu and Ulrike Stefani

The nail that sticks out: corporate social responsibility and shareholder proposals pp. 1575-1618

Michael L. Barnett, Valentin Dimitrov and Feng Gao

Going digital: implications for firm value and performance pp. 1619-1665

Wilbur Chen and Suraj Srinivasan

The monitoring role of social media pp. 1666-1706

Jonas Heese and Joseph Pacelli

Financial reporting for cryptocurrency pp. 1707-1740

Mei Luo and Shuangchen Yu

Nonrecurring income taxes pp. 1741-1793

Dain C. Donelson, Colin Q. Koutney and Lillian F. Mills

Did FIN 48 improve the mapping between tax expense and future cash taxes? pp. 1794-1830

Cristi A. Gleason, Kevin S. Markle and Jane Z. Song

Taxing multinational income based on value creation versus value realization: an industry perspective pp. 1831-1853

Richard Sansing

Prosocial CEOs, corporate policies, and firm value pp. 1854-1903

Mei Feng, Weili Ge, Zhejia Ling and Wei Ting Loh

The gift that keeps on giving: stock returns around CEO stock gifts to family members pp. 1904-1947

Jennifer L. Brown, G. Ryan Huston and Brian S. Wenzel

The impact of governmental accounting standards on public-sector pension funding pp. 1948-1996

Divya Anantharaman and Elizabeth Chuk

The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis pp. 1997-2029

H. Kent Baker, Satish Kumar, Nitesh Pandey and Anup Srivastava

Volume 29, issue 1, 2024

Measuring weather exposure with annual reports pp. 1-32

Venky Nagar and Jordan Schoenfeld

Climate-risk materiality and firm risk pp. 33-74

Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Muñoz

Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification pp. 75-108

Cory A. Cassell, Tyler J. Kleppe and Jonathan E. Shipman

CEO pay ratio voluntary disclosures and stakeholder reactions pp. 109-150

Lisa LaViers, Jason Sandvik and Da Xu

Firm innovation and covenant tightness pp. 151-193

Zhiming Ma, Kirill E. Novoselov, Derrald Stice and Yue Zhang

Strategic syndication: is bad news shared in loan syndicates? pp. 194-236

Andrea K. Down, Christopher D. Williams and Regina Wittenberg-Moerman

Risk information, investor learning, and informational feedback pp. 237-275

Kevin Smith

Overprecise forecasts pp. 276-326

Yi Dong, Xuejiao Liu, Gerald J. Lobo and Chenkai Ni

Equity analyst social interactions and geographic information transmission pp. 327-353

Qi Chen, William J. Mayew and Huihao Yan

Geographic connections to China and insider trading at the start of the COVID-19 pandemic pp. 354-387

Erin Henry, George A. Plesko and Caleb Rawson

The power of not trading: Evidence from index fund ownership pp. 388-422

Caleb Rawson and Stephen P. Rowe

Representations and warranties insurance in mergers and acquisitions pp. 423-450

Omri Even-Tov, James Ryans and Steven Davidoff Solomon

The role of external regulators in mergers and acquisitions: evidence from SEC comment letters pp. 451-492

Tingting Liu, Tao Shu, Erin Towery and Jasmine Wang

The risk-relevance of non-GAAP earnings pp. 493-524

Frank Heflin, Kalin S. Kolev and Benjamin Whipple

Correction to: The risk-relevance of non-GAAP earnings pp. 525-526

Frank Heflin, Kalin S. Kolev and Benjamin Whipple

Firm complexity and post-earnings announcement drift pp. 527-579

Alexander Barinov, Shawn Saeyeul Park and Celim Yildizhan

Cyber risk and voluntary Service Organization Control (SOC) audits pp. 580-620

Jordan Schoenfeld

Boardroom gender diversity reforms and institutional monitoring: global evidence pp. 621-664

Larry Fauver, Mingyi Hung, Alvaro G. Taboada and Emily Jing Wang

Real effects of tax audits pp. 665-700

Andrew Belnap, Jeffrey L. Hoopes, Edward L. Maydew and Alex Turk

Bridging the gap between stock price and bottom-line accounting numbers pp. 701-735

Zihang Peng, Pengguo Wang and Demetris Christodoulou

How pervasive is corporate fraud? pp. 736-769

Alexander Dyck, Adair Morse and Luigi Zingales

The disclosure quality consequences of copying standard-setter guidance pp. 770-808

Rachel Scott, A. Nicole Skinner and Kristen Valentine

Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas pp. 809-851

Ke Na, Ivy Xiying Zhang and Yong Zhang

On the dynamics between local and international tax planning in multinational corporations pp. 852-888

Christof Beuselinck and Jochen Pierk

The asymmetric mispricing information in analysts’ target prices pp. 889-915

Jeremiah Green, John R. M. Hand and Anywhere Sikochi

When attention is away, analysts misplay: distraction and analyst forecast performance pp. 916-958

Thomas Bourveau, Alexandre Garel, Peter Joos and Arthur Petit-Romec