Review of Accounting Studies

2016 - 2025

Current editor(s): Paul Fischer

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The benefits of specific risk-factor disclosures pp. 1005-1045: Ole-Kristian Hope, Danqi Hu and Hai Lu
The predictive power of investment and accruals pp. 1046-1080: Jonathan Lewellen and Robert J. Resutek
Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions pp. 1081-1115: Shuping Chen, Jake Thomas and Frank Zhang
Price discovery in the CDS market: the informational role of equity short interest pp. 1116-1148: Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
Consumption-based equity valuation pp. 1149-1202: Christian Bach and Peter O. Christensen
Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling pp. 1203-1244: Benjamin Segal and Dan Segal
Seeing is believing: analysts’ corporate site visits pp. 1245-1286: Qiang Cheng, Fei Du, Xin Wang and Yutao Wang
A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees pp. 1287-1326: Nan-Ting Kuo and Cheng Few Lee
Analyst information precision and small earnings surprises pp. 1327-1360: Sanjay W. Bissessur and David Veenman
Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings pp. 1361-1400: Jae B. Kim

The role of the media in disseminating insider-trading news pp. 711-739: Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman
Taste, information, and asset prices: implications for the valuation of CSR pp. 740-767: Henry L. Friedman and Mirko S. Heinle
What do accruals tell us about future cash flows? pp. 768-807: Mary E. Barth, Greg Clinch and Doron Israeli
What are the consequences of board destaggering? pp. 808-858: Weili Ge, Lloyd Tanlu and Jenny Li Zhang
Conditional conservatism and disaggregated bad news indicators in accrual models pp. 859-897: Dmitri Byzalov and Sudipta Basu
A review of the IFRS adoption literature pp. 898-1004: Emmanuel T. De George, Xi Li and Lakshmanan Shivakumar

Accruals and price crashes pp. 349-399: Wei Zhu
Tests of investor learning models using earnings innovations and implied volatilities pp. 400-437: Thaddeus Neururer, George Papadakis and Edward J. Riedl
Structural properties of the price-to-earnings and price-to-book ratios pp. 438-472: Alexander Nezlobin, Madhav V. Rajan and Stefan Reichelstein
Limited attention, statement of cash flow disclosure, and the valuation of accruals pp. 473-515: Bin Miao, Siew Hong Teoh and Zinan Zhu
The effects of anticipated future investments on firm value: evidence from mergers and acquisitions pp. 516-558: Ning Zhang
Analysts’ pre-tax income forecasts and the tax expense anomaly pp. 559-595: Bok Baik, Kyonghee Kim, Richard Morton and Yongoh Roh
Errors and questionable judgments in analysts’ DCF models pp. 596-632: Jeremiah Green, John R. M. Hand and X. Frank Zhang
Late for a very important date: financial reporting and audit implications of late 10-K filings pp. 633-671: Jian Cao, Feng Chen and Julia L. Higgs
How do CEO incentives affect corporate tax planning and financial reporting of income taxes? pp. 672-710: Kathleen Powers, John R. Robinson and Bridget Stomberg

Accounting-based downside risk, cost of capital, and the macroeconomy pp. 1-36: Yaniv Konchitchki, Yan Luo, Mary L. Z. Ma and Feng Wu
Political contributions and analyst behavior pp. 37-88: Danling Jiang, Alok Kumar and Kelvin K. F. Law
Measuring income tax accrual quality pp. 89-139: Preeti Choudhary, Allison Koester and Terry Shevlin
Dual transfer pricing with internal and external trade pp. 140-164: Edward Johnson, Nicole Bastian Johnson and Thomas Pfeiffer
Contemporaneous verification of language: evidence from management earnings forecasts pp. 165-197: Stephen Baginski, Elizabeth Demers, Chong Wang and Julia Yu
The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements pp. 198-250: Qianyun Huang and Terrance R. Skantz
Implications of biased reporting: conservative and liberal accounting policies in oligopolies pp. 251-279: Henry L. Friedman, John S. Hughes and Richard Saouma
Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components pp. 280-315: Brian Bratten, Monika Causholli and Urooj Khan
Earnings vs. stock-price based incentives in managerial compensation contracts pp. 316-348: Antonio E. Bernardo, Hongbin Cai and Jiang Luo