Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 17, issue 4, 2012

Evidence on the use of unverifiable estimates in required goodwill impairment pp. 749-780

Karthik Ramanna and Ross L. Watts

Asymmetry in earnings timeliness and persistence: a simultaneous equations approach pp. 781-806

William H. Beaver, Wayne R. Landsman and Edward L. Owens

Are all management earnings forecasts created equal? Expectations management versus communication pp. 807-847

Yongtae Kim and Myung Seok Park

The effect of R&D on future returns and earnings forecasts pp. 848-876

Dain C. Donelson and Robert J. Resutek

Reputation management and the disclosure of earnings forecasts pp. 877-912

Anne Beyer and Ronald A. Dye

The change in information uncertainty and acquirer wealth losses pp. 913-943

Merle Erickson, Shiing-Wu Wang and X. Frank Zhang

A re-examination of analysts’ superiority over time-series forecasts of annual earnings pp. 944-968

Mark T. Bradshaw, Michael S. Drake, James N. Myers and Linda A. Myers

Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy? pp. 969-1010

William H. Beaver, Maria Correia and Maureen F. McNichols

Volume 17, issue 3, 2012

Editorial pp. 473-473

Richard Sloan

IFRS reporting, firm-specific information flows, and institutional environments: international evidence pp. 474-517

Jeong-Bon Kim and Haina Shi

Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low pp. 518-525

Hans B. Christensen

Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R pp. 526-562

Mary E. Barth, Ian D. Gow and Daniel J. Taylor

Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R” pp. 563-571

Theodore E. Christensen

Value investing in credit markets pp. 572-609

Maria Correia, Scott Richardson and İrem Tuna

Discussion of “Value investing in credit markets” pp. 610-611

Itzhak Venezia

Information interpretation or information discovery: which role of analysts do investors value more? pp. 612-641

Joshua Livnat and Yuan Zhang

What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?” pp. 642-648

Kin Lo

Where do firms manage earnings? pp. 649-687

Scott D. Dyreng, Michelle Hanlon and Edward L. Maydew

Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?” pp. 688-699

Annalisa Prencipe

Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism pp. 700-738

Anne Beatty, Reining Petacchi and Haiwen Zhang

Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism” pp. 739-748

Florin P. Vasvari

Volume 17, issue 2, 2012

Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings? pp. 227-253

Joost Impink, Martien Lubberink, Bart Praag and David Veenman

Information suppression in multi-agent contracting pp. 254-278

Gerald A. Feltham and Christian Hofmann

Management earnings forecast disclosure policy and the cost of equity capital pp. 279-321

Stephen P. Baginski and Kenneth C. Rakow

Corporate governance, compensation consultants, and CEO pay levels pp. 322-351

Christopher S. Armstrong, Christopher D. Ittner and David F. Larcker

Analysts’ sale and distribution of non fundamental information pp. 352-388

Edwige Cheynel and Carolyn B. Levine

Investor protection and price informativeness about future earnings: international evidence pp. 389-419

In-Mu Haw, Bingbing Hu, Jay Junghun Lee and Woody Wu

Biased voluntary disclosure pp. 420-442

Eti Einhorn and Amir Ziv

Leverage, excess leverage, and future returns pp. 443-471

Judson Caskey, John Hughes and Jing Liu

Volume 17, issue 1, 2012

Can the earnings fixation hypothesis explain the accrual anomaly? pp. 1-21

Linna Shi and Huai Zhang

Do initial public offering firms manage accruals? Evidence from individual accounts pp. 22-40

Mark Cecchini, Scott B. Jackson and Xiaotao Liu

The accounting and market consequences of accelerated share repurchases pp. 41-71

Victoria Dickinson, Paul Kimmel and Terry Warfield

Accounting complexity, misreporting, and the consequences of misreporting pp. 72-95

Kyle Peterson

The effect of stock price on discretionary disclosure pp. 96-133

Ewa Sletten

Using residual income to refine the relationship between earnings growth and stock returns pp. 134-165

Sudhakar Balachandran and Partha Mohanram

Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms pp. 166-188

Bin Ke, Oliver Rui and Wei Yu

Information relevance, reliability and disclosure pp. 189-226

Xiao-Jun Zhang

Volume 16, issue 4, 2011

Why are recommendations optimistic? Evidence from analysts’ coverage initiations pp. 679-718

Yonca Ertimur, Volkan Muslu and Frank Zhang

Non-GAAP earnings and board independence pp. 719-744

Richard Frankel, Sarah McVay and Mark Soliman

Causes and consequences of goodwill impairment losses pp. 745-778

Zining Li, Pervin K. Shroff, Ramgopal Venkataraman and Ivy Xiying Zhang

The voluntary adoption of International Financial Reporting Standards and loan contracting around the world pp. 779-811

Jeong-Bon Kim, Judy S. L. Tsui and Cheong H. Yi

Does earnings acceleration convey information? pp. 812-842

Ying Cao, Linda A. Myers and Theodore Sougiannis

The impact of audit penalty distributions on the detection and frequency of fraudulent reporting pp. 843-865

F. Greg Burton, T. Jeffrey Wilks and Mark F. Zimbelman

The effects of firm size, corporate governance quality, and bad news on disclosure compliance pp. 866-889

Mike Ettredge, Karla Johnstone, Mary Stone and Qian Wang

Volume 16, issue 3, 2011

Editorial pp. 413-413

Richard Sloan

Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth pp. 414-457

Alexander Nekrasov and Maria Ogneva

Discussion of “Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth” pp. 458-463

Steven J. Monahan

The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis pp. 464-486

Lakshmanan Shivakumar, Oktay Urcan, Florin P. Vasvari and Li Zhang

Credit markets and financial information pp. 487-500

Stephen Lok and Scott Richardson

Do managers use earnings guidance to influence street earnings exclusions? pp. 501-527

Theodore E. Christensen, Kenneth J. Merkley, Jennifer Wu Tucker and Shankar Venkataraman

A discussion of “Do managers use earnings guidance to influence street earnings exclusions?” pp. 528-538

Mark T. Bradshaw

Intangible investment and the importance of firm-specific factors in the determination of earnings pp. 539-573

Nerissa C. Brown and Michael D. Kimbrough

Discussion of “intangible investment and the importance of firm-specific factors in the determination of earnings” pp. 574-586

Darren T. Roulstone

The option market’s anticipation of information content in earnings announcements pp. 587-619

Mary Brooke Billings and Robert Jennings

Discussion of: The option market’s anticipation of information content in earnings announcements pp. 620-629

Jeffrey J. Burks

How well do investors understand loss persistence? pp. 630-667

Kevin Ke Li

Discussion of “How well do investors understand loss persistence?” pp. 668-678

Robert J. Resutek

Volume 16, issue 2, 2011

Cost-based transfer pricing pp. 219-246

Thomas Pfeiffer, Ulf Schiller and Joachim Wagner

Conditional conservatism and cost of capital pp. 247-271

Juan Manuel García Lara, Beatriz García Osma and Fernando Penalva

Is the decline in the value relevance of accounting driven by increased conservatism? pp. 272-301

Sudhakar Balachandran and Partha Mohanram

Conditional versus unconditional persistence of RNOA components: implications for valuation pp. 302-327

Eli Amir, Itay Kama and Joshua Livnat

On the optimal use of loose monitoring in agencies pp. 328-354

Qi Chen, Thomas Hemmer and Yun Zhang

Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock pp. 355-376

William Moser, Kaye Newberry and Andy Puckett

Legal systems and auditor independence pp. 377-411

Hung-Chao Yu

Volume 16, issue 1, 2011

What do dividends tell us about earnings quality? pp. 1-28

Douglas J. Skinner and Eugene Soltes

Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S pp. 29-58

Yonca Ertimur, William J. Mayew and Stephen R. Stubben

Analysts’ accrual-related over-optimism: do analyst characteristics play a role? pp. 59-88

Michael S. Drake and Linda A. Myers

Can financial statement analysis beat consensus analysts’ recommendations? pp. 89-115

James M. Wahlen and Matthew M. Wieland

Analyst forecast characteristics and the cost of debt pp. 116-142

Sattar A. Mansi, William F. Maxwell and Darius P. Miller

Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance pp. 143-182

Jong-Hag Choi, Linda A. Myers, Yoonseok Zang and David A. Ziebart

Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity? pp. 183-217

Rui Ge and Clive Lennox