Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 13, issue 4, 2008

Rewriting earnings history pp. 419-451

Baruch Lev, Stephen G. Ryan and Min Wu

Tax incentives for inefficient executive pay and reward for luck pp. 452-478

Robert F. Göx

Does acquirer cash level predict post-acquisition returns? pp. 479-511

Derek K. Oler

The relevance of quantifiable audit qualifications in the valuation of IPOs pp. 512-550

Dimitrios C. Ghicas, Afroditi Papadaki, Georgia Siougle and Theodore Sougiannis

Are executive stock option exercises driven by private information? pp. 551-570

David Aboody, John Hughes, Jing Liu and Wei Su

Investor reactions to derivative use and outcomes pp. 571-597

Lisa Koonce, Marlys Gascho Lipe and Mary Lea McAnally

Volume 13, issue 2, 2008

Editorial pp. 167-167

Stanley Baiman

Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism pp. 168-205

Ray Ball, Ashok Robin and Gil Sadka

Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism” pp. 206-215

Steven J. Monahan

Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences pp. 216-251

David Aboody and Ron Kasznik

Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences” pp. 252-265

Terry Shevlin

On the relation between predictable market returns and predictable analyst forecast errors pp. 266-291

John Hughes, Jing Liu and Wei Su

Discussion of “On the relation between predictable market returns and predictable analyst forecast errors” pp. 292-294

Gerald T. Garvey

Evidence of differing market responses to beating analysts’ targets through tax expense decreases pp. 295-318

Cristi A. Gleason and Lillian F. Mills

Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases” pp. 319-326

Theodore E. Christensen

Investor recognition and stock returns pp. 327-361

Reuven Lehavy and Richard G. Sloan

Discussion of “Investor recognition and stock returns” pp. 362-368

Eli Bartov

Inventory policy, accruals quality and information risk pp. 369-410

Gopal V. Krishnan, Bin Srinidhi and Lixin (Nancy) Su

Discussion of “inventory policy, accruals quality and information risk” pp. 411-417

Per Olsson

Volume 13, issue 1, 2008

Voluntary disclosure of accruals in earnings press releases and the pricing of accruals pp. 1-21

Shai Levi

An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly pp. 23-54

Henock Louis, Dahlia Robinson and Andrew Sbaraglia

The hiring of accounting and finance officers from audit firms: how did the market react? pp. 55-86

Marshall A. Geiger, Clive S. Lennox and David S. North

GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants pp. 87-118

Richard Frankel, Chandra Seethamraju and Tzachi Zach

Performance measurement manipulation: cherry-picking what to correct pp. 119-139

Anil Arya and Jonathan Glover

Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 pp. 141-165

Jacqueline S. Hammersley, Linda A. Myers and Catherine Shakespeare

Volume 12, issue 4, 2007

Economic consequences of financial reporting changes: diluted EPS and contingent convertible securities pp. 487-523

Carol A. Marquardt and Christine I. Wiedman

An alternative interpretation of the discontinuity in earnings distributions pp. 525-556

William H. Beaver, Maureen F. McNichols and Karen K. Nelson

An evaluation of SFAS No. 130 comprehensive income disclosures pp. 557-593

Dennis Chambers, Thomas J. Linsmeier, Catherine Shakespeare and Theodore Sougiannis

Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings pp. 595-622

Young-Soo Choi, Stephen Lin, Martin Walker and Steven Young

Financial statement effects of adopting international accounting standards: the case of Germany pp. 623-657

Mingyi Hung and K. R. Subramanyam

Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation pp. 659-690

Yanfeng Xue

Volume 12, issue 2, 2007

Editorial pp. 181-181

Stanley Baiman

Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies pp. 183-215

Christopher S. Armstrong, Antonio Dávila, George Foster and John R. M. Hand

Discussion of “biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies” pp. 217-225

Elizabeth Anne Demers

Using accounting information for consumption planning and equity valuation pp. 227-256

Kenton K. Yee

Discussion of “Using accounting information for consumption planning and equity valuation” pp. 257-269

Peter Ove Christensen

Another look at GAAP versus the Street: an empirical assessment of measurement error bias pp. 271-303

Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva

Discussion of “another look at GAAP versus the Street: an empirical assessment of measurement error bias” pp. 305-321

Theodore E. Christensen

Conservatism, growth, and return on investment pp. 323-323

Madhav V. Rajan, Stefan Reichelstein and Mark T. Soliman

Conservatism, growth, and return on investment pp. 325-370

Madhav V. Rajan, Stefan Reichelstein and Mark T. Soliman

Discussion of “Conservatism, growth and return on investment” pp. 371-376

Froystein Gjesdal

Investor protection and analysts’ cash flow forecasts around the world pp. 377-419

Mark L. DeFond and Mingyi Hung

Discussion of investor protection and analysts’ cash flow forecasts around the world pp. 421-441

Luzi Hail

How disclosure quality affects the level of information asymmetry pp. 443-477

Stephen Brown and Stephen A. Hillegeist

Discussion of “How disclosure quality affects the level of information asymmetry” pp. 479-485

Yonca Ertimur

Volume 12, issue 1, 2007

Performance measurement for investment decisions under capital constraints pp. 1-22

Alwine Mohnen and Moshe Bareket

Underwriter choice and earnings management: evidence from seasoned equity offerings pp. 23-59

Hoje Jo, Yongtae Kim and Myung Seok Park

Valuation of loss firms in a knowledge-based economy pp. 61-93

Masako Darrough and Jianming Ye

Asymmetric timeliness tests of accounting conservatism pp. 95-124

J. Richard Dietrich, Karl A. Muller and Edward J. Riedl

Demand for the truth in principal–agent relationships pp. 125-153

Joshua Ronen and Varda (Lewinstein) Yaari

Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs pp. 155-179

Eli Bartov, Partha Mohanram and Doron Nissim