Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 19, issue 4, 2014

Market competition, earnings management, and persistence in accounting profitability around the world pp. 1281-1308

Paul Healy, George Serafeim, Suraj Srinivasan and Gwen Yu

Product market competition and conditional conservatism pp. 1309-1345

Dan Dhaliwal, Shawn Huang, Inder K. Khurana and Raynolde Pereira

The role of “other information” in analysts’ forecasts in understanding stock return volatility pp. 1346-1392

Yaowen Shan, Stephen Taylor and Terry Walter

Conservatism correction for the market-to-book ratio and Tobin’s q pp. 1393-1435

Maureen McNichols, Madhav V. Rajan and Stefan Reichelstein

Valuation of tax expense pp. 1436-1467

Jacob Thomas and Frank Zhang

Initial evidence on the market impact of the XBRL mandate pp. 1468-1503

Elizabeth Blankespoor, Brian P. Miller and Hal D. White

Analyst information production and the timing of annual earnings forecasts pp. 1504-1531

Sami Keskek, Senyo Tse and Jennifer Wu Tucker

Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? pp. 1532-1578

John Goodwin and Donghui Wu

Volume 19, issue 3, 2014

Equilibrium earnings management and managerial compensation in a multiperiod agency setting pp. 1047-1077

Sunil Dutta and Qintao Fan

Discussion of “equilibrium earnings management and managerial compensation in a multiperiod agency setting” pp. 1078-1085

Iván Marinovic

Board interlocks and the diffusion of disclosure policy pp. 1086-1119

Ye Cai, Dan S. Dhaliwal, Yongtae Kim and Carrie Pan

Discussion of “Board interlocks and the diffusion of disclosure policy” pp. 1120-1124

Weining Zhang

Does the market overweight imprecise information? Evidence from customer earnings announcements pp. 1125-1151

C. S. Agnes Cheng and John Daniel Eshleman

Evaluating cross-sectional forecasting models for implied cost of capital pp. 1152-1185

Kevin K. Li and Partha Mohanram

Discussion of “Evaluating cross-sectional forecasting models for implied cost of capital” pp. 1186-1190

Mei Feng

Inter-industry network structure and the cross-predictability of earnings and stock returns pp. 1191-1224

Daniel Aobdia, Judson Caskey and N. Bugra Ozel

A discussion of “Inter-industry network structure and the cross-predictability of earnings and stock returns” pp. 1225-1233

Rebecca N. Hann

Do loan loss reserves behave like capital? Evidence from recent bank failures pp. 1234-1279

Jeffrey Ng and Sugata Roychowdhury

Volume 19, issue 2, 2014

An examination of restructuring charges surrounding the implementation of SFAS 146 pp. 539-572

Yong Gyu Lee

Tournaments of financial analysts pp. 573-605

Huifang Yin and Huai Zhang

How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts pp. 606-627

Abe Jong, Gerard Mertens, Marieke Poel and Ronald Dijk

Does the midpoint of range earnings forecasts represent managers’ expectations? pp. 628-660

William Ciconte, Marcus Kirk and Jennifer Wu Tucker

Selling-price estimates in revenue recognition and the usefulness of financial statements pp. 661-697

Anup Srivastava

Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes pp. 698-735

Heng An, Yul W. Lee and Ting Zhang

Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models? pp. 736-768

Edmund Keung and Michael S. H. Shih

Owner liability and financial reporting information as predictors of firm default in bank loans pp. 769-804

Alnoor Bhimani, Mohamed Azzim Gulamhussen and Samuel Rocha Lopes

Valuation-driven profit transfer among corporate segments pp. 805-838

Haifeng You

The risk-relevance of securitizations during the recent financial crisis pp. 839-876

Yiwei Dou, Yanju Liu, Gordon Richardson and Dushyantkumar Vyas

Why do managers avoid EPS dilution? Evidence from debt–equity choice pp. 877-912

Rong Huang, Carol A. Marquardt and Bo Zhang

The quality of street cash flow from operations pp. 913-954

Nerissa C. Brown and Theodore E. Christensen

Short-term earnings guidance and accrual-based earnings management pp. 955-987

Andrew C. Call, Shuping Chen, Bin Miao and Yen H. Tong

Fishing for excuses and performance evaluation pp. 988-1008

Francois Larmande and Jean Pierre Ponssard

Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value pp. 1009-1045

Santhosh Ramalingegowda

Volume 19, issue 1, 2014

Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricing pp. 1-42

Zhiyan Cao and Ganapathi S. Narayanamoorthy

The role of accounting disaggregation in detecting and mitigating earnings management pp. 43-68

Eli Amir, Eti Einhorn and Itay Kama

Investor perceptions of the earnings quality consequences of hiring an affiliated auditor pp. 69-102

William R. Baber, Jagan Krishnan and Yinqi Zhang

The association between individual audit partners’ risk preferences and the composition of their client portfolios pp. 103-133

Eli Amir, Juha-Pekka Kallunki and Henrik Nilsson

Detecting news in aggregate accounting earnings: implications for stock market valuation pp. 134-160

Panos N. Patatoukas

Options trading volume and stock price response to earnings announcements pp. 161-209

Cameron Truong and Charles Corrado

Fair value and audit fees pp. 210-241

Igor Goncharov, Edward J. Riedl and Thorsten Sellhorn

Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization pp. 242-280

Minyue Dong, Stephen Ryan and Xiao-Jun Zhang

CEO tenure and the performance-turnover relation pp. 281-327

Shane S. Dikolli, William J. Mayew and Dhananjay Nanda

Disaggregating operating and financial activities: implications for forecasts of profitability pp. 328-362

Adam Esplin, Max Hewitt, Marlene Plumlee and Teri Lombardi Yohn

Asset reliability and security prices: evidence from credit markets pp. 363-395

Navneet Arora, Scott Richardson and İrem Tuna

The information content of mandatory risk factor disclosures in corporate filings pp. 396-455

John L. Campbell, Hsinchun Chen, Dan S. Dhaliwal, Hsin-min Lu and Logan B. Steele

Distilling the reserve for uncertain tax positions: the revealing case of black liquor pp. 456-472

Lisa Simone, John R. Robinson and Bridget Stomberg

Impact of proximity to debt covenant violation on earnings management pp. 473-505

Diana R. Franz, Hassan R. HassabElnaby and Gerald J. Lobo

A new measure of accounting quality pp. 506-538

Paul Hribar, Todd Kravet and Ryan Wilson

Volume 18, issue 4, 2013

Dynamic risk, accounting-based valuation and firm fundamentals pp. 899-929

Matthew R. Lyle, Jeffrey L. Callen and Robert J. Elliott

Do sell-side analysts exhibit differential target price forecasting ability? pp. 930-955

Mark T. Bradshaw, Lawrence D. Brown and Kelly Huang

Management forecast credibility and underreaction to news pp. 956-986

Jeffrey Ng, İrem Tuna and Rodrigo Verdi

A theory of voluntary disclosure and cost of capital pp. 987-1020

Edwige Cheynel

Returns to buying earnings and book value: accounting for growth and risk pp. 1021-1049

Stephen Penman and Francesco Reggiani

Target’s earnings quality and bidders’ takeover decisions pp. 1050-1087

Kartik Raman, Lakshmanan Shivakumar and Ane Tamayo

Textual risk disclosures and investors’ risk perceptions pp. 1088-1122

Todd Kravet and Volkan Muslu

Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality pp. 1123-1158

Daniel Bryan, M. H. Carol Liu, Samuel L. Tiras and Zili Zhuang

Stock option grant vesting terms: economic and financial reporting determinants pp. 1159-1190

Brian D. Cadman, Tjomme O. Rusticus and Jayanthi Sunder

Volume 18, issue 3, 2013

Editorial pp. 641-641

Richard Sloan

Financial reporting for employee stock options: liabilities or equity? pp. 642-682

Mary E. Barth, Leslie D. Hodder and Stephen R. Stubben

Discussion of “Financial reporting for employee stock options: liabilities or equity” pp. 683-691

Ken Peasnell

The supraview of return predictive signals pp. 692-730

Jeremiah Green, John R. M. Hand and X. Frank Zhang

Discussion of “The supraview of return predictive signals” pp. 731-733

Peter Algert

Does fair value accounting for non-financial assets pass the market test? pp. 734-775

Hans B. Christensen and Valeri V. Nikolaev

A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?” pp. 776-782

Thomas J. Linsmeier

Financial statement comparability and credit risk pp. 783-823

Seil Kim, Pepa Kraft and Stephen G. Ryan

Discussion of “Financial statement comparability and credit risk” pp. 824-832

Navneet Arora

The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights pp. 833-858

Jennifer Altamuro and Haiwen Zhang

Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights” pp. 859-867

Bradley E. Hendricks and Catherine Shakespeare

Implications of the integral approach and earnings management for alternate annual reporting periods pp. 868-891

Katherine A. Gunny, John Jacob and Bjorn N. Jorgensen

Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods” pp. 892-898

Alastair Lawrence

Volume 18, issue 2, 2013

What is behind the magic of O-Score? An alternative interpretation of Dichev’s (1998) bankruptcy risk anomaly pp. 291-323

Sohyung Kim

Relative valuation of U.S. insurance companies pp. 324-359

Doron Nissim

Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework pp. 360-385

Colin D. B. Clubb

Using earnings conference calls to identify analysts with superior private information pp. 386-413

William J. Mayew, Nathan Y. Sharp and Mohan Venkatachalam

Qualitative audit materiality and earnings management pp. 414-442

Joseph Legoria, Kevin D. Melendrez and J. Kenneth Reynolds

Removing predictable analyst forecast errors to improve implied cost of equity estimates pp. 443-478

Partha Mohanram and Dan Gode

Detailed management earnings forecasts: do analysts listen? pp. 479-521

Kenneth J. Merkley, Linda S. Bamber and Theodore E. Christensen

An examination of the impact of the Sarbanes–Oxley Act on the attractiveness of U.S. capital markets for foreign firms pp. 522-559

Peter Hostak, Thomas Lys, Yong George Yang and Emre Carr

Unconstrained estimates of the equity risk premium pp. 560-639

Tristan Fitzgerald, Stephen Gray, Jason Hall and Ravi Jeyaraj

Volume 18, issue 1, 2013

Non-audit services and financial reporting quality: evidence from 1978 to 1980 pp. 1-33

Kevin Koh, Shiva Rajgopal and Suraj Srinivasan

Relative performance evaluation and peer-performance summarization errors pp. 34-65

Shane S. Dikolli, Christian Hofmann and Thomas Pfeiffer

The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing pp. 66-94

Stephen Makar, Li Wang and Pervaiz Alam

Agency-based demand for conservatism: evidence from state adoption of antitakeover laws pp. 95-134

Sudarshan Jayaraman and Lakshmanan Shivakumar

Analysts’ earnings forecast errors and cost of equity capital estimates pp. 135-166

Stephannie Larocque

Investor overlap and diffusion of disclosure practices pp. 167-206

Michael J. Jung

Do investor expectations affect sell-side analysts’ forecast bias and forecast accuracy? pp. 207-227

Beverly R. Walther and Richard H. Willis

Do defaulting CEOs and directors increase the likelihood of financial distress of the firm? pp. 228-260

Juha-Pekka Kallunki and Elina Pyykkö

Terminal valuations, growth rates and the implied cost of capital pp. 261-290

David Ashton and Pengguo Wang