Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 6, issue 4, 2001

Using Asset Turnover and Profit Margin to Forecast Changes in Profitability pp. 371-385

Patricia M. Fairfield and Teri Lombardi Yohn

Book Value, Residual Earnings, and Equilibrium Firm Value with Asymmetric Information pp. 387-395

Young K. Kwon

A General Affine Earnings Valuation Model pp. 397-425

Andrew Ang and Jun Liu

Accounting Earnings Processes, Inter-temporal Incentives and Their Implications for Valuation pp. 427-457

Suresh Govindaraj and Ram T. S. Ramakrishnan

Volume 6, issue 2, 2001

Editorial pp. 163-163

Stefan Reichelstein

Contextual Fundamental Analysis Through the Prediction of Extreme Returns pp. 165-189

Messod D. Beneish, Charles M. C. Lee and Robin L. Tarpley

Discussion of: “Contextual Fundamental Analysis Through the Prediction of Extreme Returns” pp. 191-195

Richard G. Sloan

Do Stock Prices of Property Casualty Insurers Fully Reflect Information about Earnings, Accruals, Cash Flows, and Development? pp. 197-220

William H. Beaver and Maureen F. McNichols

Discussion of: “Do Stock Prices of Property Casualty Insurers Fully Reflect Information About Earnings, Accruals, Cash Flow and Development?” pp. 221-228

James M. Wahlen

When Capital Follows Profitability: Non-linear Residual Income Dynamics pp. 229-265

Gary C. Biddle, Peter Chen and Guochang Zhang

Discussion of: “When Capital Follows Profitability: Non-linear Residual Income Dynamics” pp. 267-274

Peter Easton

The Aggregation and Valuation of Deferred Taxes pp. 275-297

Eli Amir, Michael Kirschenheiter and Kristen Willard

Discussion of: “On the Aggregation and Valuation of Deferred Taxes” pp. 299-304

Russell J. Lundholm

Back to Basics: Forecasting the Revenues of Internet Firms pp. 305-329

Brett Trueman, M. H. Franco Wong and Xiao-Jun Zhang

A Rude Awakening: Internet Shakeout in 2000 pp. 331-359

Elizabeth Demers and Baruch Lev

Discussion of “Back to Basics: Forecasting the Revenues of Internet Firms” and “A Rude Awakening: Internet Shakeout in 2000” pp. 361-364

Stephen H. Penman

Volume 6, issue 1, 2001

Editorial pp. 5-6

Stefan Reichelstein

Incentive Efficiency of Stock versus Options pp. 7-28

Gerald A. Feltham and Martin G. H. Wu

The Demand for Accounting Conservatism for Management Control pp. 29-52

Young K. Kwon, D. Paul Newman and Yoon S. Suh

Dividend Covenants and Income Measurement pp. 53-76

Frøystein Gjesdal and Rick Antle

Renegotiation and Relative Performance Evaluation: Why an Informative Signal May Be Useless pp. 77-108

Andrew Tzelung Yim

Ratio Analysis and Equity Valuation: From Research to Practice pp. 109-154

Doron Nissim and Stephen H. Penman

Volume 5, issue 4, 2000

Permanent and Transitory Earnings, Accounting Recording Lag, and the Earnings Coefficient pp. 281-300

Peter Easton, Pervin Shroff and Gary Taylor

Market Performance Measures and Disclosure of Private Management Information in Capital Markets pp. 301-329

Peter O. Christensen and Gerald A. Feltham

Information Sharing in the Presence of Preemptive Incentives: Economic Consequences of Mandatory Disclosure pp. 331-350

Suil Pae

Reputation Without Repeated Interaction: A Role for Public Disclosures pp. 351-375

Steven T. Schwartz, Richard A. Young and Kristina Zvinakis

Volume 5, issue 3, 2000

Negotiated Transfer Pricing, Specific Investment, and Optimal Capacity Choice pp. 197-216

Stefan Wielenberg

Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995 pp. 217-233

Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson

The Stock Price Impact of Mandated Accounting Charges on Rate-Regulated Firms pp. 235-257

Julia D'Souza

Analyst Forecasting Ability and the Stock Price Reaction to Forecast Revisions pp. 259-272

Chul W. Park and Earl K. Stice

Volume 5, issue 2, 2000

Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value pp. 95-125

Kathy R. Petroni, Stephen G. Ryan and James M. Wahlen

Information Asymmetry, Investment Horizons, and the Dual Role of Public Announcements pp. 127-153

Gilad Livne

Public Reports, Information Acquisition by Investors, and Management Incentives pp. 155-190

Gerald A. Feltham and Martin G. H. Wu

Volume 5, issue 1, 2000

Earnings Preannouncement Strategies pp. 5-26

Leonard C. Soffer, S. Ramu Thiagarajan and Beverly R. Walther

Intrafirm Trade, Bargaining Power, and Specific Investments pp. 27-56

Tim Baldenius

Competitive Effects of Disclosure in a Strategic Entry Model pp. 57-85

Yuhchang Hwang and Alison J. Kirby

Volume 4, issue 3, 1999

Editorial pp. 143-143

Stefan Reichelstein

On Transitory Earnings pp. 145-162

James A. Ohlson

Discussion of “On Transitory Earnings” pp. 163-167

William H. Beaver

Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation pp. 169-195

Dennis Chambers, Ross Jennings and Robert B. Thompson

Discussion of “Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation” pp. 197-203

Jeffery Abarbanell

Accruals, Cash Flows, and Equity Values pp. 205-229

Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman

Discussion of “Accruals, Cash Flows and Equity Values” pp. 231-234

Richard G. Sloan

Asset Valuation and Performance Measurement in a Dynamic Agency Setting pp. 235-258

Sunil Dutta and Stefan Reichelstein

Discussion of “Asset Valuation and Performance Measurement in a Dynamic Agency Setting” pp. 259-264

Richard A. Lambert

Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective pp. 265-292

Nahum D. Melumad, Guy Weyns and Amir Ziv

Discussion of “Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective” pp. 293-297

Chandra Kanodia

The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms pp. 299-326

Anne Beatty and David G. Harris

Discussion of “The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms” pp. 327-329

Douglas A. Shackelford

Volume 4, issue 2, 1999

Negotiated versus Cost-Based Transfer Pricing pp. 67-91

Tim Baldenius, Stefan Reichelstein and Savita A. Sahay

Business Cycles and the Relation between Security Returns and Earnings pp. 93-117

Marilyn F. Johnson

Relationship-Specific Investments and the Transfer Pricing Paradox pp. 119-134

Richard Sansing

Volume 4, issue 1, 2000

The Impact of Capacity Costs on Bidding Strategies in Procurement Auctions pp. 5-13

Jörg Budde and Robert F. Göx

Measurement Errors and Information Content of Segment Reporting pp. 15-43

Dan Givoly, Carla Hayn and Julia D'Souza

Managing Employee Compensation Risk pp. 45-60

Paul E. Fischer