Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 11, issue 4, 2006

Do firms understate stock option-based compensation expense disclosed under SFAS 123? pp. 429-461

David Aboody, Mary E. Barth and Ron Kasznik

Governance structure and the weighting of performance measures in CEO compensation pp. 463-493

Antonio Davila and Fernando Penalva

Disclosure of fees paid to auditors and the market valuation of earnings surprises pp. 495-523

Jere R. Francis and Bin Ke

Organized labor and information asymmetry in the financial markets pp. 525-548

Gilles Hilary

SEC interventions and the frequency and usefulness of non-GAAP financial measures pp. 549-574

Ana Marques

Trading incentives to meet the analyst forecast pp. 575-598

Sarah McVay, Venky Nagar and Vicki Wei Tang

Volume 11, issue 2, 2006

Editorial pp. 157-157

Stephen Penman

Over-investment of free cash flow pp. 159-189

Scott Richardson

Discussion of “Overinvestment of free cash flow” pp. 191-202

Daniel Bergstresser

Which approach to accounting for employee stock options best reflects market pricing? pp. 203-245

Wayne R. Landsman, Ken V. Peasnell, Peter F. Pope and Shu Yeh

Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” pp. 247-251

David Aboody

The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly pp. 253-296

Patricia M. Dechow and Weili Ge

Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly” pp. 297-303

Patricia M. Fairfield

Performance, Growth and Earnings Management pp. 305-334

Chi-Wen Jevons Lee, Laura Yue Li and Heng Yue

Discussion of “Performance, growth and earnings management” pp. 335-337

Venky Nagar

Divisional performance measurement and transfer pricing for intangible assets pp. 339-365

Nicole Bastian Johnson

Discussion of “Divisional performance measurement and transfer pricing for intangible assets” pp. 367-376

Tim Baldenius

Feedback loops, fair value accounting and correlated investments pp. 377-416

Robert J. Bloomfield, Mark W. Nelson and Steven D. Smith

Discussion of “Feedback loops, fair value accounting and correlated investments” pp. 417-427

Lisa Koonce

Volume 11, issue 1, 2006

Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure pp. 5-19

William R. Baber, Shuping Chen and Sok-Hyon Kang

A Political–economic Analysis of Auditor Reporting and Auditor Switches pp. 21-48

K. Hung Chan, Kenny Z. Lin and Phyllis Lai-lan Mo

Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading? pp. 49-70

John E. Core, Wayne R. Guay, Scott A. Richardson and Rodrigo S. Verdi

Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements pp. 71-90

Hemang Desai, Srinivasan Krishnamurthy and Kumar Venkataraman

The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms pp. 91-117

Michael L. Ettredge, Soo Young Kwon, David B. Smith and Mary S. Stone

Venture-backed Private Equity Valuation and Financial Statement Information pp. 119-154

Chris Armstrong, Antonio Davila and George Foster

Volume 10, issue 4, 2005

Earnings Components, Accounting Bias and Equity Valuation pp. 387-407

Peter F. Pope and Pengguo Wang

Empirical Tests of the Feltham–Ohlson (1995) Model pp. 409-429

Jeffrey L. Callen and Dan Segal

Bonuses and Non-Public Information in Publicly Traded Firms pp. 431-464

Rachel M. Hayes and Scott Schaefer

Abnormal Returns from Predicting Earnings Thresholds pp. 465-496

Lynn Rees

Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance pp. 497-525

Rowland K. Atiase, Haidan Li, Somchai Supattarakul and Senyo Tse

Accrual Accounting for Performance Evaluation pp. 527-552

Sunil Dutta and Stefan Reichelstein

Volume 10, issue 2, 2005

Editorial pp. 131-131

Stephen Penman

Separating Winners from Losers among LowBook-to-Market Stocks using Financial Statement Analysis pp. 133-170

Partha S. Mohanram

Discussion of “Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis” pp. 171-184

Joseph D. Piotroski

Information Uncertainty and Expected Returns pp. 185-221

Guohua Jiang, Charles M. C. Lee and Yi Zhang

Discussion of “Information Uncertainty and Expected Returns” pp. 223-226

Paul Schultz

Conservatism, Growth and the Role of Accounting Numbers in the Fundamental Analysis Process pp. 227-260

Steven J. Monahan

Discussion of “Conservatism, Growth and the Role of Accounting Numbers in Fundamental Analysis Process” pp. 261-267

Xiao-Jun Zhang

Conditional and Unconditional Conservatism:Concepts and Modeling pp. 269-309

William H. Beaver and Stephen G. Ryan

Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” pp. 311-321

Sudipta Basu

On Accounting-Based Valuation Formulae* pp. 323-347

James A. Ohlson

Expected EPS and EPS Growth as Determinantsof Value pp. 349-365

James A. Ohlson and Beate E. Juettner-Nauroth

Discussion of “On Accounting-Based Valuation Formulae” and “Expected EPS and EPS Growthas Determinants of Value” pp. 367-378

Stephen H. Penman

Volume 10, issue 1, 2005

The Role of Analysts’ Forecasts in Accounting-Based Valuation: A Critical Evaluation pp. 5-31

Qiang Cheng

Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients pp. 33-57

Aloke Ghosh, Zhaoyang Gu and Prem C. Jain

Auditor Size, Market Segmentation and Litigation Patterns: A Theoretical Analysis pp. 59-92

Sasson Bar-Yosef and Bharat Sarath

Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy pp. 93-122

William H. Beaver, Maureen F. McNichols and Jung-Wu Rhie

Volume 9, issue 4, 2004

Residual Income Valuation: Are Inflation Adjustments Necessary? pp. 375-398

John O’Hanlon and Ken Peasnell

The Disciplining Role of Accounting in the Long-Run pp. 399-417

Anil Arya, Jonathan Glover, Brian Mittendorf and Li Zhang

Accounting-Based Valuation with Changing Interest Rates pp. 419-441

Dan Gode and James Ohlson

The Relevance of Non-financial Performance Measures for CEO Compensation: Evidence from the Airline Industry pp. 443-464

Antonio Davila and Mohan Venkatachalam

Going-Public and the Influence of Disclosure Environments pp. 465-493

Teye Marra and Jeroen Suijs

Accounting Conservatism and the Relation Between Returns and Accounting Data pp. 495-521

Peter Easton and Jinhan Pae

Volume 9, issue 2, 2004

The Role of Expectations in Explaining the Cross-Section of Stock Returns pp. 149-188

Tom Copeland, Aaron Dolgoff and Alberto Moel

Discussion of “The Role of Expectations in Explaining the Cross-Section of Stock Returns” pp. 189-196

Jing Liu

Implied Equity Duration: A New Measure of Equity Risk pp. 197-228

Patricia M. Dechow, Richard G. Sloan and Mark T. Soliman

Discussion of “Implied Equity Duration: A New Measure of Equity Risk” pp. 229-231

Pedro Santa-clara

The Role of Information Precision in Determining the Cost of Equity Capital pp. 233-259

Christine A. Botosan, Marlene A. Plumlee and Yuan Xie

Discussion of “The Role of Information Precision in Determining Cost of Equity Capital” pp. 261-264

Michael Williams

How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time pp. 265-294

Chi-chun Liu, Stephen G. Ryan and Hung Tan

Discussion of “How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time” pp. 295-299

Bin Ke

Forward Versus Trailing Earnings in Equity Valuation pp. 301-329

Kenton K. Yee

Discussion of “Forward Versus Trailing Earnings in Equity Valuation” pp. 331-336

Peter Easton

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital pp. 337-356

Paul Hribar and Nicole Thorne Jenkins

Discussion of “The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital” pp. 357-367

Ron Kasznik

Volume 9, issue 1, 2004

Assessing the Probability of Bankruptcy pp. 5-34

Stephen A. Hillegeist, Elizabeth K. Keating, Donald P. Cram and Kyle G. Lundstedt

Audit Firm Industry Specialization and Client Disclosure Quality pp. 35-58

Kimberly A. Dunn and Brian W. Mayhew

Analyst Earnings Forecast Revisions and the Pricing of Accruals pp. 59-96

Mary E. Barth and Amy P. Hutton

Inter-Departmental Cost Allocation and Investment Incentives pp. 97-116

Donna Wei

The Profitability and Pricing of Major Customers pp. 117-139

Marty Gosman, Trish Kelly, Per Olsson and Terry Warfield