Review of Accounting Studies

2016 - 2025

Current editor(s): Paul Fischer

From Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 23, issue 4, 2018

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe pp. 1241-1273

Eddie Chamisa, Musa Mangena, Hamutyinei Harvey Pamburai and Venancio Tauringana

Asset use and the relevance of fair value measurement: evidence from IAS 41 pp. 1274-1314

Adrienna Huffman

Manager-analyst conversations in earnings conference calls pp. 1315-1354

Jason V. Chen, Venky Nagar and Jordan Schoenfeld

SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators pp. 1355-1388

James P. Naughton, Rafael Rogo, Jayanthi Sunder and Ray Zhang

Costs and benefits of internal control audits: evidence from M&A transactions pp. 1389-1423

Todd D. Kravet, Sarah E. McVay and David P. Weber

Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine pp. 1424-1470

Huasheng Gao, Huai Zhang and Jin Zhang

Competition and voluntary disclosure: evidence from deregulation in the banking industry pp. 1471-1511

Jeffrey J. Burks, Christine Cuny, Joseph Gerakos and João Granja

Measuring the market response to going concern modifications: the importance of disclosure timing pp. 1512-1542

Linda A. Myers, Jonathan E. Shipman, Quinn T. Swanquist and Robert L. Whited

Consequences of adopting an expanded auditor’s report in the United Kingdom pp. 1543-1587

Elizabeth Gutierrez, Miguel Minutti-Meza, Kay W. Tatum and Maria Vulcheva

Societal trust and corporate tax avoidance pp. 1588-1628

Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald Lobo

Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R) pp. 1629-1664

Kristian D. Allee and Daniel D. Wangerin

Nonprofit executive incentive pay pp. 1665-1714

Steven Balsam and Erica E. Harris

Leading indicator variables and managerial incentives in a dynamic agency setting pp. 1715-1753

Qintao Fan and Wei Li

Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China pp. 1754-1790

Mei Luo, Shuai Shao and Frank Zhang

Volume 23, issue 3, 2018

Opportunistic financial reporting around municipal bond issues pp. 785-826

Amanda W. Beck

Defining, measuring, and modeling accruals: a guide for researchers pp. 827-871

Chad R. Larson, Richard Sloan and Jenny Zha Giedt

When and why do IPO firms manage earnings? pp. 872-906

Ewa Sletten, Yonca Ertimur, Jayanthi Sunder and Joseph Weber

Information transfer and conference calls pp. 907-957

Francois Brochet, Kalin Kolev and Alina Lerman

The effect of tax-motivated income shifting on information asymmetry pp. 958-1004

Ciao-Wei Chen, Bradford F. Hepfer, Phillip J. Quinn and Ryan J. Wilson

Debt contracts in the presence of performance manipulation pp. 1005-1041

Ilan Guttman and Iván Marinovic

Corporate tax avoidance: data truncation and loss firms pp. 1042-1070

Erin Henry and Richard Sansing

Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability pp. 1071-1095

Andrew B. Jackson, Marlene A. Plumlee and Brian R. Rountree

Audit personnel salaries and audit quality pp. 1096-1136

Jeffrey Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder

Accounting comparability and relative performance evaluation in CEO compensation pp. 1137-1176

Gerald J. Lobo, Michael Neel and Adrienne Rhodes

Do firms underreport information on cyber-attacks? Evidence from capital markets pp. 1177-1206

Eli Amir, Shai Levi and Tsafrir Livne

Corporate governance roles of information quality and corporate takeovers pp. 1207-1240

Jing Li, Lin Nan and Ran Zhao

Volume 23, issue 2, 2018

Equity cross-listings in the U.S. and the price of debt pp. 385-421

Ryan T. Ball, Luzi Hail and Florin P. Vasvari

Managerial incentives, options, and cost-structure choices pp. 422-451

David Aboody, Shai Levi and Dan Weiss

Proprietary costs and sealing documents in patent litigation pp. 452-486

Richard Frankel, Joshua Lee and Zawadi Lemayian

Inside the “black box” of private in-house meetings pp. 487-527

Robert M. Bowen, Shantanu Dutta, Songlian Tang and Pengcheng Zhu

The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation pp. 528-588

Dain Donelson, Justin J. Hopkins and Christopher G. Yust

Range has it: decoding the information content of forecast ranges pp. 589-621

Michael Tang and Li Zhang

An information-based model for the differential treatment of gains and losses pp. 622-653

Venky Nagar, Madhav V. Rajan and Korok Ray

Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations pp. 654-685

Phillip J. Quinn

The market reaction to bank regulatory reports pp. 686-731

Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton

Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature pp. 732-783

Dan Amiram, Zahn Bozanic, James D. Cox, Quentin Dupont, Jonathan Karpoff and Richard Sloan

Volume 23, issue 1, 2018

Capital market effects of media synthesis and dissemination: evidence from robo-journalism pp. 1-36

Elizabeth Blankespoor, Ed deHaan and Christina Zhu

Asset volatility pp. 37-94

Maria Correia, Johnny Kang and Scott Richardson

The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior pp. 95-135

William H. Beaver, Maureen F. McNichols and Zach Z. Wang

The real-time information content of macroeconomic news: implications for firm-level earnings expectations pp. 136-166

Jose M. Carabias

Return predictability and the real option value of segments pp. 167-199

Pingui Rao, Heng Yue and Xin Zhou

Fundamental analysis of banks: the use of financial statement information to screen winners from losers pp. 200-233

Partha Mohanram, Sasan Saiy and Dushyantkumar Vyas

Narcissism is a bad sign: CEO signature size, investment, and performance pp. 234-264

Charles Ham, Nicholas Seybert and Sean Wang

R&D investments, capital expenditures, and earnings thresholds pp. 265-295

Thomas G. Canace, Scott B. Jackson and Tao Ma

Employee mobility, noncompete agreements, product-market competition, and company disclosure pp. 296-346

Daniel Aobdia

Financial reporting changes and the internal information environment: Evidence from SFAS 142 pp. 347-383

Qiang Cheng, Young Jun Cho and Holly Yang

Volume 22, issue 4, 2017

A theory of risk disclosure pp. 1459-1491

Mirko S. Heinle and Kevin C. Smith

The best of all possible worlds: unraveling target price optimism using analysts’ scenario-based valuations pp. 1492-1540

Peter R. Joos and Joseph D. Piotroski

The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms pp. 1541-1581

Tatiana Fedyk, Zvi Singer and Mark Soliman

Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive pp. 1582-1594

Joseph Gerakos and Chad Syverson

Joint audit, audit market structure, and consumer surplus pp. 1595-1627

Qiang Guo, Christopher Koch and Aiyong Zhu

Do product market threats affect analyst forecast precision? pp. 1628-1665

Marco Maria Mattei and Petya Platikanova

Balancing difficulty of performance targets: theory and evidence pp. 1666-1697

Michal Matějka and Korok Ray

The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status pp. 1698-1731

Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell and Annelies Renders

Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks pp. 1732-1760

Peter Easton and Xiao-Jun Zhang

Bank earnings and regulatory capital management using available for sale securities pp. 1761-1792

Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik and Germán López-Espinosa

Volume 22, issue 3, 2017

Risk-based forecasting and planning and management earnings forecasts pp. 1005-1047

Christopher D. Ittner and Jeremy Michels

Is there a dark side to exchange traded funds? An information perspective pp. 1048-1083

Doron Israeli, Charles Lee and Suhas A. Sridharan

Do risk management practices work? Evidence from hedge funds pp. 1084-1121

Gavin Cassar and Joseph Gerakos

Accounting rules, equity valuation, and growth options pp. 1122-1155

Dmitry Livdan and Alexander Nezlobin

Uncertainty and debt covenants pp. 1156-1197

Peter R. Demerjian

The taxman cometh: Does tax uncertainty affect corporate cash holdings? pp. 1198-1228

Michelle Hanlon, Edward L. Maydew and Daniel Saavedra

The oversight role of regulators: evidence from SEC comment letters in the IPO process pp. 1229-1260

Bing Li and Zhenbin Liu

The role of specialists in financial reporting: Evidence from pension accounting pp. 1261-1306

Divya Anantharaman

Shareholder activism and voluntary disclosure pp. 1307-1339

Thomas Bourveau and Jordan Schoenfeld

Earnings co-movements and earnings manipulation pp. 1340-1365

Andrew B. Jackson, Brian R. Rountree and Konduru Sivaramakrishnan

Corporate bankruptcy prediction: a high dimensional analysis pp. 1366-1422

Stewart Jones

The contribution of bank regulation and fair value accounting to procyclical leverage pp. 1423-1454

Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman

Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage pp. 1455-1457

Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman

Volume 22, issue 2, 2017

Accrual quality, skill, and the cross-section of mutual fund returns pp. 503-542

Suresh Nallareddy and Maria Ogneva

The internet as an information intermediary pp. 543-576

Michael S. Drake, Jacob R. Thornock and Brady J. Twedt

An examination of firms’ responses to tax forgiveness pp. 577-607

Terry Shevlin, Jacob Thornock and Braden Williams

The impact of narrative disclosure readability on bond ratings and the cost of debt pp. 608-643

Samuel B. Bonsall and Brian P. Miller

The standard-setters’ toolkit: can principles prevail over bright lines? pp. 644-676

Darren Henderson and Patricia C. O’Brien

The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure pp. 677-714

Ester Chen, Ilanit Gavious and Baruch Lev

Does the cessation of quarterly earnings guidance reduce investors’ short-termism? pp. 715-752

Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu

The effect of financial reporting quality on corporate dividend policy pp. 753-790

David S. Koo, Santhosh Ramalingegowda and Yong Yu

Management forecasts and the cost of equity capital: international evidence pp. 791-838

Ying Cao, Linda A. Myers, Albert Tsang and Yong George Yang

Flexibility in cash-flow classification under IFRS: determinants and consequences pp. 839-872

Elizabeth A. Gordon, Elaine Henry, Bjørn Jørgensen and Cheryl L. Linthicum

Blockholder exit threats in the presence of private benefits of control pp. 873-902

Ole-Kristian Hope, Han Wu and Wuyang Zhao

Book-tax conformity and capital structure pp. 903-932

Bradley Blaylock, Fabio B. Gaertner and Terry Shevlin

Two-stage capital budgeting, capital charge rates, and resource constraints pp. 933-963

Nicole Bastian Johnson, Thomas Pfeiffer and Georg Schneider

Has goodwill accounting gone bad? pp. 964-1003

Kevin K. Li and Richard G. Sloan

Volume 22, issue 1, 2017

Corporate investment and changes in GAAP pp. 1-63

Nemit Shroff

The changing relevance of accounting information to debt holders over time pp. 64-108

Dan Givoly, Carla Hayn and Sharon Katz

Compensation design and political risk: the case of city managers pp. 109-140

Ying L. Compton, Angela K. Gore and Susan L. Kulp

Military experience and corporate tax avoidance pp. 141-184

Kelvin K. F. Law and Lillian F. Mills

Estimation risk and auditor conservatism pp. 185-216

Clive Lennox and Asad Kausar

Mitigating political uncertainty pp. 217-250

Laura A. Wellman

Internal control and internal capital allocation: evidence from internal capital markets of multi-segment firms pp. 251-287

Ranjan D’Mello, Xinghua Gao and Yonghong Jia

Articulation-based accruals pp. 288-319

Ryan Casey, Feng Gao, Michael Kirschenheiter, Siyi Li and Shailendra Pandit

Go before the whistle blows: an empirical analysis of director turnover and financial fraud pp. 320-360

Yanmin Gao, Jeong-Bon Kim, Desmond Tsang and Haibin Wu

The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality pp. 361-391

Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie

The impact of the institutional environment on the value relevance of fair values pp. 392-429

Peter Fiechter and Zoltán Novotny-Farkas

Voluntary fair value disclosures beyond SFAS 157’s three-level estimates pp. 430-468

Sung Gon Chung, Beng Wee Goh, Jeffrey Ng and Kevin Ow Yong

The role of audit verification in debt contracting: evidence from covenant violations pp. 469-501

Liangliang Jiang and Hui Zhou