Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 8, issue 4, 2003

Inferring the Cost of Capital Using the Ohlson–Juettner Model pp. 399-431

Dan Gode and Partha Mohanram

Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings pp. 433-460

Paul A. Griffin

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog pp. 461-492

Shivaram Rajgopal, Terry Shevlin and Mohan Venkatachalam

Accounting Returns Revisited: Evidence of their Usefulness in Estimating Economic Returns pp. 493-530

Morris G. Danielson and Eric Press

Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios pp. 531-560

Doron Nissim and Stephen H. Penman

Comparing the Value Relevance of Two Operating Income Measures pp. 561-572

Lawrence D. Brown and Kumar Sivakumar

Volume 8, issue 2, 2003

The Predictive Value of Expenses Excluded from Pro Forma Earnings pp. 145-174

Jeffrey T. Doyle, Russell J. Lundholm and Mark T. Soliman

Discussion of “The Predictive Value of Expenses Excluded from Pro Forma Earnings” pp. 175-183

Peter Easton

Differential Market Reactions to Revenue and Expense Surprises pp. 185-211

Yonca Ertimur, Joshua Livnat and Minna Martikainen

Discussion of “Differential Market Reactions to Revenue and Expense Surprises” pp. 213-220

Philip G. Berger

The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability pp. 221-243

Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn

Discussion of “The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability” pp. 245-250

Ilia D. Dichev

Investor Sophistication and the Mispricing of Accruals pp. 251-276

Daniel W. Collins, Guojin Gong and Paul Hribar

Discussion of “Investor Sophistication and the Mispricing of Accruals” pp. 277-281

Eli Bartov

Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting pp. 283-309

Tim Baldenius and Amir Ziv

Discussion of “Performance Evaluation and Corporate Income Taxes in a Sequential Delegation Setting” pp. 311-319

Madhav V. Rajan

Post-Earnings Announcement Drift and Market Participants' Information Processing Biases pp. 321-345

Lihong Liang

Discussion of “Post-Earnings Announcement Drift and Market Participants' Information Processing Biases” pp. 347-353

Jacob K. Thomas

Why Are Earnings Kinky? An Examination of the Earnings Management Explanation pp. 355-384

Patricia M. Dechow, Scott A. Richardson and Irem Tuna

Discussion of “Why are Earnings Kinky? An Examination of the Earnings Management Explanation” pp. 385-391

Maureen F. McNichols

Volume 8, issue 1, 2003

Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry pp. 5-28

Lisa Bryant

Abandonment Options and Information System Design pp. 29-45

Anil Arya and Jonathan Glover

Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings pp. 47-67

Benjamin C. Ayers and Robert N. Freeman

On the Rationality of the Post-Announcement Drift pp. 69-104

A. Dontoh, J. Ronen and B. Sarath

Evidence of Fraud, Audit Risk and Audit Liability Regimes pp. 105-131

Evelyn Patterson and David Wright

Volume 7, issue 4, 2002

Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays pp. 355-382

S. P. Kothari, Ted E. Laguerre and Andrew J. Leone

The Usefulness of Direct and Indirect Cash Flow Disclosures pp. 383-404

Greg Clinch, Baljit Sidhu and Samantha Sin

Materiality Judgments and Disclosure of Retiree Health Care Costs Under SFAS No. 81 pp. 405-434

Chao-Shin Liu and H. Fred Mittelstaedt

Reliability of Asset Revaluations: The Impact of Appraiser Independence pp. 435-457

Julie Cotter and Scott Richardson

Public Disclosure of Forward Contracts and Revelation of Proprietary Information pp. 459-478

John S. Hughes, Jennifer L. Kao and Michael Williams

Volume 7, issue 2, 2002

Editorial pp. 131-131

Stephen Penman

Excess Returns to R&D-Intensive Firms pp. 133-158

Dennis Chambers, Ross Jennings and Robert B. Thompson

Discussion of “Excess Returns to R&D-Intensive Firms” pp. 159-162

Xiao-Jun Zhang

Inventory Changes and Future Returns pp. 163-187

Jacob K. Thomas and Huai Zhang

Discussion of “Inventory Changes and Future Returns” pp. 189-193

Paul Hribar

The Role of Volatility in Forecasting pp. 195-215

Bernadette A. Minton, Catherine M. Schrand and Beverly R. Walther

Discussion of “The Role of Volatility in Forecasting” pp. 217-227

Doron Nissim

Residual Income and Value-Creation: The Missing Link pp. 229-245

John O'Hanlon and Ken Peasnell

Discussion of “Residual Income and Value-Creation: The Missing Link” pp. 247-251

James A. Ohlson

Controlling Investment Decisions: Depreciation- and Capital Charges pp. 253-281

Sunil Dutta and Stefan Reichelstein

Discussion of: “Controlling Investment Decisions: Depreciation and Capital Charges” pp. 283-287

Jonathan Glover

Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio pp. 289-312

Douglas J. Skinner and Richard G. Sloan

Discussion of “Earnings Surprises, Growth Expectations, and Stock Returns, or, Don't Let an Earnings Torpedo Sink Your Portfolio” pp. 313-318

John R. M. Hand

An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions pp. 319-341

Steven Huddart and V. G. Narayanan

Discussion of “An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions” pp. 343-347

Ira S. Weiss

Volume 7, issue 1, 2002

Do Firms Purchase the Pooling Method? pp. 5-32

Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson

Corporate Disclosure Policy and the Informativeness of Stock Prices pp. 33-52

David S. Gelb and Paul Zarowin

Reporting Discretion and the Choice of Fresh Start Values in Companies Emerging from Chapter 11 Bankruptcy pp. 53-73

Reuven Lehavy

The Interpretation of Information and Corporate Disclosure Strategies pp. 75-96

Sunil Dutta and Brett Trueman

Scope of Auditors' Liability, Audit Quality, and Capital Investment pp. 97-122

Derek K. Chan and Kit Pong Wong