Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 3, issue 4, 1998

Stock Price Behavior Around Announcements of Write-Offs pp. 327-346

Eli Bartov, Frederick W. Lindahl and William E. Ricks

Is there Information in an Earnings Announcement Delay? pp. 347-363

Joy Begley and Paul E. Fischer

The Effects of Business Risk on Audit Pricing pp. 365-385

John Morgan and Phillip Stocken

Volume 3, issue 3, 1998

Optimal Cost Targets and Incentives for Acquiring Expertise pp. 231-259

Stanley Baiman and Madhav V. Rajan

Investor Sophistication and Voluntary Disclosures pp. 261-287

Ronald A. Dye

Welfare Effects of Timely Reporting pp. 289-320

Mitchell A. Farlee

Volume 3, issue 1, 1998

Earnings Management and the Revelation Principle pp. 7-34

Anil Arya, Jonathan Glover and Shyam Sunder

Discussion of “Earnings Management and the RevelationPrinciple” pp. 35-40

Amir Ziv

Brand Values and Capital Market Valuation pp. 41-68

Mary E. Barth, Michael B. Clement, George Foster and Ron Kasznik

Discussion of “Brand Values and Capital Market Valuation” pp. 69-71

James A. Ohlson

The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers pp. 73-95

William H. Beaver and Maureen F. McNichols

Discussion of “The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers” pp. 97-102

David Burgstahler

An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry pp. 103-130

Thomas D. Fields, Srinivasan Rangan and S. Ramu Thiagarajan

Discussion of “Evaluating Non-GAAP Performance Measures in the REIT Industry” pp. 131-135

Richard Sloan

Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure pp. 137-167

Sarah C. Tasker

Discussion of “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure” pp. 169-173

Mark Lang

Are Accruals during Initial Public Offerings Opportunistic? pp. 175-208

Siew Hong Teoh, T. J. Wong and Gita R. Rao

Discussion of “Are Accruals during Initial Public Offerings Opportunistic?” pp. 209-221

M. D. Beneish

Volume 2, issue 4, 1998

A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model pp. 303-323

Stephen H. Penman

The Relation between Stock Prices and Accounting Information pp. 325-351

Susan Riffe and Rex Thompson

The Effect of Alternative Judicial Systems and Settlement on Auditing pp. 353-381

Reed Smith and Donald Tidrick

Volume 2, issue 3, 1998

The Asymptotic Optimality of Residual Income Maximization pp. 207-229

Regina M. Anctil, James S. Jordan and Arijit Mukherji

Activity-Based Costing for Economic Value Added® pp. 231-264

Regina M. Anctil, James S. Jordan and Arijit Mukherji

Cross-Subsidization, Cost Allocation, and Tacit Coordination pp. 265-293

John S. Hughes and Jennifer L. Kao

Volume 2, issue 2, 1997

Sequential Communication in Agencies pp. 123-155

Peter Ove Christensen and Gerald A. Feltham

Investment Decisions and Managerial Performance Evaluation pp. 157-180

Stefan Reichelstein

Managerial Disclosures and Shareholder Litigation pp. 181-199

Brett Trueman

Volume 2, issue 1, 1997

On Cost Tradeoffs Between Conservative and Market Value Accounting pp. 7-34

Joseph Bachar, Nahum D. Melumad and Guy Weyns

Factors Influencing Firms' Disclosures about Environmental Liabilities pp. 35-64

Mary E. Barth, Maureen F. McNichols and G. Peter Wilson

Product Costing in the Presence of Endogenous Subcost Functions pp. 65-87

John Christensen and Joel S. Demski

The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments pp. 89-114

Eric Noreen and Naomi Soderstrom