Review of Accounting Studies

2016 - 2025

Current editor(s): Paul Fischer

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Volume 25, issue 4, 2020

The effect of ASU 2014–08 on the use of discontinued operations to manage earnings pp. 1201-1229

Yuan Ji, James Potepa and Oded Rozenbaum

Gender and beauty in the financial analyst profession: evidence from the United States and China pp. 1230-1262

Congcong Li, An-Ping Lin, Hai Lu and Kevin Veenstra

Economic persistence, earnings informativeness, and stock return regularities pp. 1263-1300

Kai Du and Steven Huddart

Tax-savvy executives pp. 1301-1343

Thomas R. Kubick, Yijun Li and John R. Robinson

Do going concern opinions provide incremental information to predict corporate defaults? pp. 1344-1381

Elizabeth Gutierrez, Jake Krupa, Miguel Minutti-Meza and Maria Vulcheva

Negative accounting earnings and gross domestic product pp. 1382-1409

Fabio B. Gaertner, Asad Kausar and Logan B. Steele

Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation pp. 1410-1443

Jaewoo Kim, Bryce Schonberger, Charles Wasley and Hunter Land

Using video to disclose forward-looking information: the effect of nonverbal cues on investors’ judgments pp. 1444-1474

Nicole L. Cade, Lisa Koonce and Kim I. Mendoza

The impact of revealing auditor partner quality: evidence from a long panel pp. 1475-1506

C. S. Agnes Cheng, Kun Wang, Yanping Xu and Ning Zhang

Does it pay to ‘Be Like Mike’? Aspiratonal peer firms and relative performance evaluation pp. 1507-1541

Ryan T. Ball, Jonathan Bonham and Thomas Hemmer

Volume 25, issue 3, 2020

Does financial reporting misconduct pay off even when discovered? pp. 811-854

Dan Amiram, Serene Huang and Shiva Rajgopal

The effects of MiFID II on sell-side analysts, buy-side analysts, and firms pp. 855-902

Bingxu Fang, Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan

Measuring disclosure using 8-K filings pp. 903-962

Jing He and Marlene A. Plumlee

Social connections between media and firm executives and the properties of media reporting pp. 963-1001

Yi Ru, Jian Xue, Yuan Zhang and Xin Zhou

GDP growth incentives and earnings management: evidence from China pp. 1002-1039

Xia Chen, Qiang Cheng, Ying Hao and Qiang Liu

Stock-based compensation, financial analysts, and equity overvaluation pp. 1040-1077

Partha Mohanram, Brian White and Wuyang Zhao

Stock compensation expense, cash flows, and inflated valuations pp. 1078-1097

Sanjeev Bhojraj

Machine learning improves accounting estimates: evidence from insurance payments pp. 1098-1134

Kexing Ding, Baruch Lev, Xuan Peng, Ting Sun and Miklos A. Vasarhelyi

Machine learning improves accounting: discussion, implementation and research opportunities pp. 1135-1155

Jeremy Bertomeu

High-frequency traders and price informativeness during earnings announcements pp. 1156-1199

Nilabhra Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang

Volume 25, issue 2, 2020

The changing implications of research and development expenditures for future profitability pp. 405-437

Asher Curtis, Sarah McVay and Sara Toynbee

Use of independent valuation specialists in valuing employee stock options: evidence from IPOs pp. 438-473

Michael D. Stuart and Richard H. Willis

Investor relations and IPO performance pp. 474-512

Salim Chahine, Gonul Colak, Iftekhar Hasan and Mohamad Mazboudi

Sleeping with the enemy: should investment banks be allowed to engage in prop trading? pp. 513-557

Andreas Charitou and Irene Karamanou

The treatment of special items in determining CEO cash compensation pp. 558-596

James Potepa

Discretionary disclosure and manager horizon: evidence from patenting pp. 597-635

Stephen Glaeser, Jeremy Michels and Robert E. Verrecchia

Do excessively volatile forecasts impact investors? pp. 636-671

Russell Lundholm and Rafael Rogo

The market’s reaction to changes in relative performance rankings pp. 672-725

Jared Jennings, Hojun Seo and Mark T. Soliman

Policy uncertainty and loan loss provisions in the banking industry pp. 726-777

Jeffrey Ng, Walid Saffar and Janus Jian Zhang

Audit partner identification and audit quality pp. 778-809

Kyungha Kari Lee and Carolyn B. Levine

Volume 25, issue 1, 2020

Management bias across multiple accounting estimates pp. 1-53

Timothy A. Seidel, Chad A. Simon and Nathaniel M. Stephens

Analyst forecasts: sales and profit margins pp. 54-83

C. S. Agnes Cheng, K. C. Kenneth Chu and James Ohlson

Entropy-balanced accruals pp. 84-119

Jeff L. McMullin and Bryce Schonberger

The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items pp. 120-158

Ravi Dharwadkar, David Harris, Linna Shi and Nan Zhou

Opportunity knocks but once: delayed disclosure of financial items in earnings announcements and neglect of earnings news pp. 159-200

Yifan Li, Alexander Nekrasov and Siew Hong Teoh

A simple structural estimator of disclosure costs pp. 201-245

E. Cheynel and M. Liu-Watts

Family entrenchment and internal control: evidence from S&P 1500 firms pp. 246-278

Xia Chen, Mei Feng and Chan Li

Inducement grants, hiring announcements, and adverse selection for new CEOs pp. 279-312

Brian Cadman, Richard Carrizosa and Xiaoxia Peng

Incentives in optimally sized teams for projects with uncertain returns pp. 313-341

Oliver Dürr, Markus Nisch and Anna Rohlfing-Bastian

The term structure of implied costs of equity capital pp. 342-404

Jeffrey L. Callen and Matthew R. Lyle

Volume 24, issue 4, 2019

Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts pp. 1147-1183

Dan Givoly, Yifan Li, Ben Lourie and Alexander Nekrasov

Changes in analysts’ stock recommendations following regulatory action against their brokerage pp. 1184-1213

Andrew C. Call, Nathan Y. Sharp and Paul A. Wong

Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments pp. 1214-1251

Douglas R. Ayres, John L. Campbell, James A. Chyz and Jonathan E. Shipman

The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes pp. 1252-1276

Cory A. Cassell, Lauren M. Cunningham and Ling Lei Lisic

Improving the measures of real earnings management pp. 1277-1316

Anup Srivastava

Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems pp. 1317-1358

Michael Firth, Chen Lin, Sonia Man-lai Wong and Xiaofeng Zhao

Bank asset transparency and credit supply pp. 1359-1391

Karthik Balakrishnan and Aytekin Ertan

Director compensation and related party transactions pp. 1392-1426

Ole-Kristian Hope, Haihao Lu and Sasan Saiy

Reliability and relevance of fair values: private equity investments and investee fundamentals pp. 1427-1449

Petrus H. Ferreira, Roman Kräussl, Wayne R. Landsman, Maria Nykyforovych Borysoff and Peter F. Pope

Integrated ownership and managerial incentives with endogenous project risk pp. 1450-1485

Tim Baldenius and Beatrice Michaeli

Information overload and disclosure smoothing pp. 1486-1522

Kimball L. Chapman, Nayana Reiter, Hal D. White and Christopher D. Williams

Correction to: Auditor benchmarking of client disclosures pp. 1523-1523

Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jacob R. Thornock

Volume 24, issue 3, 2019

Skin in the game: personal stock holdings and investors’ response to stock analysis on social media pp. 731-779

John L. Campbell, Matthew D. DeAngelis and James R. Moon

The effect of enforcement transparency: Evidence from SEC comment-letter reviews pp. 780-823

Miguel Duro, Jonas Heese and Gaizka Ormazabal

Securities regulation, household equity ownership, and trust in the stock market pp. 824-859

Hans B. Christensen, Mark Maffett and Lauren Vollon

Automatic summarization of earnings releases: attributes and effects on investors’ judgments pp. 860-890

Eddy Cardinaels, Stephan Hollander and Brian J. White

A hidden risk of auditor industry specialization: evidence from the financial crisis pp. 891-926

Cory Cassell, Emily Hunt, Gans Narayanamoorthy and Stephen P. Rowe

Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements pp. 927-971

Rebecca N. Hann, Heedong Kim and Yue Zheng

Do managers withhold bad news from credit rating agencies? pp. 972-1021

Minkwan Ahn, Samuel B. Bonsall and Andrew Buskirk

Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics pp. 1022-1065

Matthias Demmer, Paul Pronobis and Teri Lombardi Yohn

Organizational structure and earnings quality of private and public firms pp. 1066-1113

Massimiliano Bonacchi, Antonio Marra and Paul Zarowin

Overconfidence and Corporate Tax Policy pp. 1114-1145

James A. Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson

Volume 24, issue 2, 2019

Auditor benchmarking of client disclosures pp. 393-425

Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn and Jacob R. Thornock

The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment pp. 426-455

Matthew C. Cedergren, Changling Chen and Kai Chen

Regulatory oversight and trade-offs in earnings management: evidence from pension accounting pp. 456-490

James P. Naughton

Dividends from unrealized earnings and default risk pp. 491-535

Ester Chen, Ilanit Gavious and Nadav Steinberg

Long-term economic consequences of hedge fund activist interventions pp. 536-569

Ed deHaan, David Larcker and Charles McClure

Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product pp. 570-592

Ryan T. Ball, Lindsey Gallo and Eric Ghysels

Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks? pp. 593-628

David G. Kenchington

Non-GAAP reporting following debt covenant violations pp. 629-664

Theodore E. Christensen, Hang Pei, Spencer R. Pierce and Liang Tan

A contextual analysis of the impact of managerial expectations on asymmetric cost behavior pp. 665-693

Jason V. Chen, Itay Kama and Reuven Lehavy

Using IRS data to identify income shifting to foreign affiliates pp. 694-730

Lisa De Simone, Lillian F. Mills and Bridget Stomberg

Volume 24, issue 1, 2019

Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation pp. 1-33

Jeff L. McMullin, Brian P. Miller and Brady J. Twedt

Quality minus junk pp. 34-112

Clifford S. Asness, Andrea Frazzini and Lasse Pedersen

Ideological diversity in standard setting pp. 113-155

Jivas Chakravarthy

The impact of large tax settlement favorability on firms’ subsequent tax avoidance pp. 156-187

Andrew Finley

Correction to: The impact of large tax settlement favorability on firms’ subsequent tax avoidance pp. 188-188

Andrew Finley

The effect of major customer concentration on firm profitability: competitive or collaborative? pp. 189-229

Kai Wai Hui, Chuchu Liang and P. Eric Yeung

Disclosure and the outcome of securities litigation pp. 230-263

Joshua Cutler, Angela K. Davis and Kyle Peterson

Tax-related mandatory risk factor disclosures, future profitability, and stock returns pp. 264-308

John L. Campbell, Mark Cecchini, Anna M. Cianci, Anne C. Ehinger and Edward M. Werner

Stock liquidity and corporate tax avoidance pp. 309-340

Yangyang Chen, Rui Ge, Henock Louis and Leon Zolotoy

The role of the business press in the pricing of analysts’ recommendation revisions pp. 341-392

Minkwan Ahn, Michael Drake, Hangsoo Kyung and Han Stice