Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 21, issue 4, 2016

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

Volume 21, issue 3, 2016

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

Volume 21, issue 2, 2016

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

Volume 21, issue 1, 2016

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

Volume 20, issue 4, 2015

Audit fee residuals: Costs or rents? pp. 1247-1286

Rajib Doogar, Padmakumar Sivadasan and Ira Solomon

Growth in residual income, short and long term, in the OJ model pp. 1287-1296

Cheng Lai

Accruals and future performance: Can it be attributed to risk? pp. 1297-1333

Francesco Momente’, Francesco Reggiani and Scott Richardson

Dividend tax capitalization and liquidity pp. 1334-1372

Stephanie A. Sikes and Robert E. Verrecchia

Understanding investor perceptions of financial statement fraud and their use of red flags: evidence from the field pp. 1373-1406

Joseph F. Brazel, Keith L. Jones, Jane Thayer and Rick C. Warne

Does mandatory IFRS adoption facilitate debt financing? pp. 1407-1456

Annita Florou and Urska Kosi

Recognition versus disclosure: evidence from fair value of investment property pp. 1457-1503

Doron Israeli

Proprietary information spillovers and supplier choice: evidence from auditors pp. 1504-1539

Daniel Aobdia

Financial statement errors: evidence from the distributional properties of financial statement numbers pp. 1540-1593

Dan Amiram, Zahn Bozanic and Ethan Rouen

Erratum to: Financial statement errors: evidence from the distributional properties of financial statement numbers pp. 1594-1595

Dan Amiram, Zahn Bozanic and Ethan Rouen

Default clauses in debt contracts pp. 1596-1637

Ningzhong Li, Yun Lou and Florin P. Vasvari

Erratum to: Default clauses in debt contracts pp. 1638-1638

Ningzhong Li, Yun Lou and Florin P. Vasvari

Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges? pp. 1639-1640

John L. Campbell, Jimmy F. Downes and William C. Schwartz

Volume 20, issue 3, 2015

CEO incentives and the health of defined benefit pension plans pp. 1013-1058

Joy Begley, Sandra Chamberlain, Shuo Yang and Jenny Li Zhang

The role of diversification in the pricing of accruals quality pp. 1059-1092

Yu Hou

Forward contracting and incentives for disclosure pp. 1093-1121

Anil Arya, Brian Mittendorf and Austin Sudbury

Speaking of the short-term: disclosure horizon and managerial myopia pp. 1122-1163

Francois Brochet, Maria Loumioti and George Serafeim

Quarter-end repo borrowing dynamics and bank risk opacity pp. 1164-1209

Edward L. Owens and Joanna Shuang Wu

Historical cost measurement and the use of DuPont analysis by market participants pp. 1210-1245

Asher Curtis, Melissa F. Lewis-Western and Sara Toynbee

Volume 20, issue 2, 2015

Bank loan spread and private information: pending approval patents pp. 593-638

Marlene Plumlee, Yuan Xie, Meng Yan and Jeff Jiewei Yu

The effect of manager-specific optimism on the tone of earnings conference calls pp. 639-673

Angela K. Davis, Weili Ge, Dawn Matsumoto and Jenny Li Zhang

Accounting conservatism and Street earnings pp. 674-709

Frank Heflin, Charles Hsu and Qinglu Jin

Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals pp. 710-746

Christof Beuselinck, Marc Deloof and Ann Vanstraelen

Short sellers and the informativeness of stock prices with respect to future earnings pp. 747-774

Michael S. Drake, James N. Myers, Linda A. Myers and Michael D. Stuart

Political pressures and the evolution of disclosure regulation pp. 775-802

Jeremy Bertomeu and Robert P. Magee

Anticipation of management forecasts and analysts’ private information search pp. 803-838

Dora Altschuler, Gary Chen and Jie Zhou

Does concrete language in disclosures increase willingness to invest? pp. 839-865

W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White

The optimal focus of transfer prices: pre-tax profitability versus tax minimization pp. 866-898

Jan Thomas Martini

Does increased board independence reduce earnings management? Evidence from recent regulatory reforms pp. 899-933

Xia Chen, Qiang Cheng and Xin Wang

Do sophisticated investors use the information provided by the fair value of cash flow hedges? pp. 934-975

John L. Campbell, Jimmy F. Downes and William C. Schwartz

Investor sophistication and disclosure clienteles pp. 976-1011

Alon Kalay

Volume 20, issue 1, 2015

Does the director election system matter? Evidence from majority voting pp. 1-41

Yonca Ertimur, Fabrizio Ferri and David Oesch

Company reputation and the cost of equity capital pp. 42-81

Ying Cao, James N. Myers, Linda A. Myers and Thomas C. Omer

Analysts’ choice of peer companies pp. 82-109

Gus Franco, Ole-Kristian Hope and Stephannie Larocque

The effect of target-firm accounting quality on valuation in acquisitions pp. 110-140

Maureen F. McNichols and Stephen R. Stubben

The association between book-tax conformity and earnings management pp. 141-172

Bradley Blaylock, Fabio Gaertner and Terry Shevlin

Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press pp. 173-209

Lynn Rees, Nathan Sharp and Brady Twedt

Analyst following along the supply chain pp. 210-241

Yuyan Guan, M. H. Franco Wong and Yue Zhang

What drives the comparability effect of mandatory IFRS adoption? pp. 242-282

Stefano Cascino and Joachim Gassen

Managerial performance evaluation for capacity investments pp. 283-318

Alexander Nezlobin, Stefan Reichelstein and Yanruo Wang

Discretionary disclosure, spillovers, and competition pp. 319-342

John S. Hughes and Suil Pae

Welfare-enhancing fraudulent behavior pp. 343-370

Haijin Lin and David E. M. Sappington

Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans pp. 371-394

John Jiang, Isabel Yanyan Wang and Yuan Xie

Linear valuation without OLS: the Theil-Sen estimation approach pp. 395-435

James A. Ohlson and Seil Kim

The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes pp. 436-469

Richard Cazier, Sonja Rego, Xiaoli Tian and Ryan Wilson

The predictive qualities of earnings volatility and earnings uncertainty pp. 470-500

Dain C. Donelson and Robert J. Resutek

The effect of CEO inside debt holdings on financial reporting quality pp. 501-536

Guanming He

Promoting informativeness via staggered information releases pp. 537-558

Ram N. V. Ramanan

Fair value accounting: information or confusion for financial markets? pp. 559-591

Michel Magnan, Andrea Menini and Antonio Parbonetti