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Review of Accounting Studies

2016 - 2023

Current editor(s): Paul Fischer

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Volume 28, issue 3, 2023

All losses are not alike: Real versus accounting-driven reported losses pp. 1141-1189 Downloads
Feng Gu, Baruch Lev and Chenqi Zhu
Trivialization of the bottom line and losing relevance of losses pp. 1190-1208 Downloads
Anup Srivastava
Real earnings management and the strategic release of new products: evidence from the motion picture industry pp. 1209-1249 Downloads
James Jianxin Gong, S. Mark Young and Aner Zhou
Real earnings management in the motion picture industry: strengthening the inferences from academic research pp. 1250-1262 Downloads
George Foster
Analyst ability and research effort: non-EPS forecast provision as a research quality signal pp. 1263-1315 Downloads
Peter F. Pope and Tong Wang
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability pp. 1316-1353 Downloads
Ciao-Wei Chen and Laura Yue Li
Dividends, trust, and firm value pp. 1354-1387 Downloads
Martin Kapons, Peter Kelly, Robert Stoumbos and Rafael Zambrana
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements pp. 1388-1412 Downloads
Daniel Saavedra
Is tax return information useful to equity investors? pp. 1413-1465 Downloads
Paul Demeré
Political information flow and management guidance pp. 1466-1499 Downloads
Dane M. Christensen, Arthur Morris, Beverly R. Walther and Laura A. Wellman
Stock price reactions to ESG news: the role of ESG ratings and disagreement pp. 1500-1530 Downloads
George Serafeim and Aaron Yoon
Analyst coverage and syndicated lending pp. 1531-1569 Downloads
Nicholas Hallman, John S. Howe and Wei Wang
Private disclosure and myopia: evidence from the JOBS act pp. 1570-1617 Downloads
Badryah Alhusaini, Kimball L. Chapman and Hal D. White
Filing speed, information leakage, and price formation pp. 1618-1656 Downloads
Jeffrey L. Callen, Ron Kaniel and Dan Segal
An analysis of net-outcome contracting with applications to equity-based compensation pp. 1657-1689 Downloads
Christian Hofmann, Steven Huddart and Thomas Pfeiffer
Revenue-expense matching and performance measure choice pp. 1690-1720 Downloads
Rong Huang, Carol Marquardt and Bo Zhang
Earnings forecasts of female CEOs: quality and consequences pp. 1721-1764 Downloads
Claude Francoeur, Yuntian Li, Zvi Singer and Jing Zhang
Bank financial reporting opacity and regulatory intervention pp. 1765-1810 Downloads
John Gallemore
Tax haven incorporation and financial reporting transparency pp. 1811-1855 Downloads
Christina M. Lewellen
When do firms use one set of books in an international tax compliance game? pp. 1856-1885 Downloads
Rebecca Reineke, Katrin Weiskirchner-Merten and Stefan Wielenberg

Volume 28, issue 2, 2023

Social media analysts and sell-side analyst research pp. 385-420 Downloads
Michael S. Drake, James R. Moon, Brady J. Twedt and James D. Warren
Trust, social capital, and the bond market benefits of ESG performance pp. 421-462 Downloads
Hami Amiraslani, Karl V. Lins, Henri Servaes and Ane Tamayo
Auditing versus monitoring and the role of commitment pp. 463-496 Downloads
Peter-J. Jost
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom pp. 497-532 Downloads
Clive S. Lennox, Jaime J. Schmidt and Anne M. Thompson
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions pp. 533-569 Downloads
Katharine D. Drake, Ellen Engel and Melissa A. Martin
Altruism, social norms, and incentive contract design pp. 570-614 Downloads
Margaret A. Abernethy, Jan Bouwens, Christian Hofmann and Laurence Lent
Uncertainty about managerial horizon and voluntary disclosure pp. 615-657 Downloads
Jung Min Kim
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment pp. 658-688 Downloads
Erica E. Harris, Daniel G. Neely and Gregory D. Saxton
Auditor conservatism, audit quality, and real consequences for clients pp. 689-725 Downloads
Curtis Hall, J. Scott Judd and Jayanthi Sunder
Accounting for uncertainty: an application of Bayesian methods to accruals models pp. 726-768 Downloads
Matthias Breuer and Harm H. Schütt
The effect of a warning on investors’ reactions to disclosure readability pp. 769-791 Downloads
Lisa Koonce, Zheng Leitter and Brian White
Other comprehensive income, its components, and analysts’ forecasts pp. 792-826 Downloads
Joshua Anderson, Yiting Cao, Edward J. Riedl and Scarlett Xiaotong Song
Valuation uncertainty and analysts’ use of DCF models pp. 827-861 Downloads
Shengzhong Huang, Hongping Tan, Xiongyuan Wang and Changqiu Yu
SEC comment letters on form S-4 and M&A accounting quality pp. 862-909 Downloads
Bret A. Johnson, Ling Lei Lisic, Joon Seok Moon and Mengmeng Wang
Taxes and director independence: evidence from board reforms worldwide pp. 910-957 Downloads
Qingyuan Li, Edward L. Maydew, Richard H. Willis and Li Xu
Empirical implications of incorrect special item tax rate assumptions pp. 958-1002 Downloads
William M. Cready, Thomas J. Lopez, Craig A. Sisneros and Shane R. Stinson
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation pp. 1003-1034 Downloads
Jun Chen, Ningzhong Li and Xiaolu Zhou
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States pp. 1035-1073 Downloads
Johnathon Cziffra, Steve Fortin and Zvi Singer
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance pp. 1074-1106 Downloads
Rajiv D. Banker, Xinjie Ma, Carol Pomare and Yue Zhang
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry pp. 1107-1139 Downloads
Tharindra Ranasinghe, Lin Yi and Ling Zhou

Volume 28, issue 1, 2023

The role of individual audit partners for narrative disclosures pp. 1-44 Downloads
Christoph Mauritz, Martin Nienhaus and Christopher Oehler
Earnings announcement delays and implications for the auditor-client relationship pp. 45-90 Downloads
Kimball Chapman, Michael Drake, Joseph H. Schroeder and Timothy Seidel
Knowing that you know: incentive effects of relative performance disclosure pp. 91-125 Downloads
Pablo Casas-Arce, Carolyn Deller, F. Asís Martínez-Jerez and José Manuel Narciso
Noncompliance with SEC regulations: evidence from timely loan disclosures pp. 126-163 Downloads
Judson Caskey, Kanyuan Huang and Daniel Saavedra
Principles-based accounting standards and audit outcomes: empirical evidence pp. 164-200 Downloads
Myojung Cho and Gopal V. Krishnan
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling pp. 201-236 Downloads
Barbara Su
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall pp. 237-264 Downloads
Tim Martens
Attention to dividends, inattention to earnings? pp. 265-306 Downloads
Charles G. Ham, Zachary R. Kaplan and Steven Utke
Corporate social performance and the managerial labor market pp. 307-339 Downloads
Xin Dai, Feng Gao, Ling Lei Lisic and Ivy Xiying Zhang
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws pp. 340-383 Downloads
Jinshuai Hu, Siqi Li and Terry Shevlin
Page updated 2023-10-01