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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 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

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 Downloads
Dan Givoly, Yifan Li, Ben Lourie and Alexander Nekrasov
Changes in analysts’ stock recommendations following regulatory action against their brokerage pp. 1184-1213 Downloads
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 Downloads
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 Downloads
Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic
Improving the measures of real earnings management pp. 1277-1316 Downloads
Anup Srivastava
Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems pp. 1317-1358 Downloads
Michael Firth, Chen Lin, Sonia Man-lai Wong and Xiaofeng Zhao
Bank asset transparency and credit supply pp. 1359-1391 Downloads
Karthik Balakrishnan and Aytekin Ertan
Director compensation and related party transactions pp. 1392-1426 Downloads
Ole-Kristian Hope, Haihao Lu and Sasan Saiy
Reliability and relevance of fair values: private equity investments and investee fundamentals pp. 1427-1449 Downloads
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 Downloads
Tim Baldenius and Beatrice Michaeli
Information overload and disclosure smoothing pp. 1486-1522 Downloads
Kimball L. Chapman, Nayana Reiter, Hal D. White and Christopher D. Williams
Correction to: Auditor benchmarking of client disclosures pp. 1523-1523 Downloads
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 Downloads
John L. Campbell, Matthew D. DeAngelis and James R. Moon
The effect of enforcement transparency: Evidence from SEC comment-letter reviews pp. 780-823 Downloads
Miguel Duro, Jonas Heese and Gaizka Ormazabal
Securities regulation, household equity ownership, and trust in the stock market pp. 824-859 Downloads
Hans B. Christensen, Mark Maffett and Lauren Vollon
Automatic summarization of earnings releases: attributes and effects on investors’ judgments pp. 860-890 Downloads
Eddy Cardinaels, Stephan Hollander and Brian J. White
A hidden risk of auditor industry specialization: evidence from the financial crisis pp. 891-926 Downloads
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 Downloads
Rebecca N. Hann, Heedong Kim and Yue Zheng
Do managers withhold bad news from credit rating agencies? pp. 972-1021 Downloads
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 Downloads
Matthias Demmer, Paul Pronobis and Teri Lombardi Yohn
Organizational structure and earnings quality of private and public firms pp. 1066-1113 Downloads
Massimiliano Bonacchi, Antonio Marra and Paul Zarowin
Overconfidence and Corporate Tax Policy pp. 1114-1145 Downloads
James A. Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson

2019, volume 24, issue 2

Auditor benchmarking of client disclosures pp. 393-425 Downloads
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 Downloads
Matthew C. Cedergren, Changling Chen and Kai Chen
Regulatory oversight and trade-offs in earnings management: evidence from pension accounting pp. 456-490 Downloads
James P. Naughton
Dividends from unrealized earnings and default risk pp. 491-535 Downloads
Ester Chen, Ilanit Gavious and Nadav Steinberg
Long-term economic consequences of hedge fund activist interventions pp. 536-569 Downloads
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 Downloads
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 Downloads
David G. Kenchington
Non-GAAP reporting following debt covenant violations pp. 629-664 Downloads
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 Downloads
Jason V. Chen, Itay Kama and Reuven Lehavy
Using IRS data to identify income shifting to foreign affiliates pp. 694-730 Downloads
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 Downloads
Jeff L. McMullin, Brian P. Miller and Brady J. Twedt
Quality minus junk pp. 34-112 Downloads
Clifford S. Asness, Andrea Frazzini and Lasse Heje Pedersen
Ideological diversity in standard setting pp. 113-155 Downloads
Jivas Chakravarthy
The impact of large tax settlement favorability on firms’ subsequent tax avoidance pp. 156-187 Downloads
Andrew R. Finley
Correction to: The impact of large tax settlement favorability on firms’ subsequent tax avoidance pp. 188-188 Downloads
Andrew R. Finley
The effect of major customer concentration on firm profitability: competitive or collaborative? pp. 189-229 Downloads
Kai Wai Hui, Chuchu Liang and P. Eric Yeung
Disclosure and the outcome of securities litigation pp. 230-263 Downloads
Joshua Cutler, Angela K. Davis and Kyle Peterson
Tax-related mandatory risk factor disclosures, future profitability, and stock returns pp. 264-308 Downloads
John L. Campbell, Mark Cecchini, Anna M. Cianci, Anne C. Ehinger and Edward M. Werner
Stock liquidity and corporate tax avoidance pp. 309-340 Downloads
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 Downloads
Minkwan Ahn, Michael Drake, Hangsoo Kyung and Han Stice
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