Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 15, issue 4, 2010

Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK pp. 725-751

Joanne Horton and George Serafeim

The new Form 8-K disclosures pp. 752-778

Alina Lerman and Joshua Livnat

The usefulness of accounting estimates for predicting cash flows and earnings pp. 779-807

Baruch Lev, Siyi Li and Theodore Sougiannis

The use of advertising activities to meet earnings benchmarks: evidence from monthly data pp. 808-832

Daniel Cohen, Raj Mashruwala and Tzachi Zach

Asymmetric valuation of sustained growth by bond- and equity-holders pp. 833-878

John A. Elliott, Aloke Ghosh and Doocheol Moon

Within-industry timing of earnings warnings: do managers herd? pp. 879-914

Senyo Tse and Jennifer Wu Tucker

Management’s tone change, post earnings announcement drift and accruals pp. 915-953

Ronen Feldman, Suresh Govindaraj, Joshua Livnat and Benjamin Segal

Volume 15, issue 3, 2010

Editorial pp. 441-441

Stanley Baiman

Decentralized capacity management and internal pricing pp. 442-478

Sunil Dutta and Stefan Reichelstein

Discussion of “decentralized capacity management and internal pricing” pp. 479-502

Robert F. Göx

Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness pp. 503-536

R. Lynn Hannan, Frederick W. Rankin and Kristy L. Towry

Discussion of: “Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness” pp. 537-544

Richard A. Young

Are CEOs compensated for value destroying growth in earnings? pp. 545-577

Sudhakar Balachandran and Partha Mohanram

Discussion of “Are CEOs compensated for value destroying growth in earnings?” pp. 578-583

Ingolf Dittmann

Signaling firm value to active investors pp. 584-619

Tim Baldenius and Xiaojing Meng

Discussion of “Signaling firm value to active investors” pp. 620-628

Alfred Wagenhofer

Contagion of accounting methods: evidence from stock option expensing pp. 629-657

David A. Reppenhagen

Discussion of “Contagion of accounting methods: evidence from stock option expensing” pp. 658-662

Per Olsson

The impacts of product market competition on the quantity and quality of voluntary disclosures pp. 663-711

Xi Li

Discussion of “The impact of product market competition on the quantity and quality of voluntary disclosures” pp. 712-723

Christo Karuna

Volume 15, issue 2, 2010

The role of audit thresholds in the misreporting of private information pp. 243-263

Brian Mittendorf

Accounting restatements and information risk pp. 264-294

Todd Kravet and Terry Shevlin

Confidence and trading aggressiveness of naïve investors: effects of information quantity and consistency pp. 295-316

Steven D. Smith

Limited attention and the earnings announcement returns of past stock market winners pp. 317-344

David Aboody, Reuven Lehavy and Brett Trueman

The effect of pension accounting on corporate pension asset allocation pp. 345-366

Eli Amir, Yanling Guan and Dennis Oswald

Return predictability and shareholders’ real options pp. 367-402

Lee-Seok Hwang and Byungcherl Charlie Sohn

Inflation, earnings forecasts, and post-earnings announcement drift pp. 403-440

Sudipta Basu, Stanimir Markov and Lakshmanan Shivakumar

Volume 15, issue 1, 2010

The stock price effects of changes in dispersion of investor beliefs during earnings announcements pp. 1-31

Lynn Rees and Wayne Thomas

Do analysts and investors fully understand the persistence of the items excluded from Street earnings? pp. 32-69

Chih-Ying Chen

Propping through related party transactions pp. 70-105

Ming Jian and T. J. Wong

Regulation fair disclosure and the cost of equity capital pp. 106-144

Zhihong Chen, Dan S. Dhaliwal and Hong Xie

The pricing of conservative accounting and the measurement of conservatism at the firm-year level pp. 145-178

Jeffrey L. Callen, Dan Segal and Ole-Kristian Hope

Disclosure of GAAP line items in earnings announcements pp. 179-219

Julia D’Souza, K. Ramesh and Min Shen

Do pennies matter? Investor relations consequences of small negative earnings surprises pp. 220-242

Richard Frankel, William J. Mayew and Yan Sun

Volume 14, issue 4, 2009

The pricing of earnings and cash flows and an affirmation of accrual accounting pp. 453-479

Stephen H. Penman and Nir Yehuda

Changes in bonus contracts in the post-Sarbanes–Oxley era pp. 480-506

Mary Ellen Carter, Luann J. Lynch and Sarah L. C. Zechman

Managerial incentives for discretionary disclosure: evidence from management leveraged buyouts pp. 507-533

Nader M. Hafzalla

Bankruptcy prediction: the case of Japanese listed companies pp. 534-558

Ming Xu and Chu Zhang

Financial reporting complexity and investor underreaction to 10-K information pp. 559-586

Haifeng You and Xiao-jun Zhang

Team earnings forecasting pp. 587-607

Lawrence D. Brown and Artur Hugon

Volume 14, issue 2, 2009

Editorial pp. 203-203

Stanley Baiman

Are special items informative about future profit margins? pp. 204-236

Patricia M. Fairfield, Karen A. Kitching and Vicki Wei Tang

Discussion of "Are special items informative about future profit margins?" pp. 237-245

Richard Frankel

On the relation between expected returns and implied cost of capital pp. 246-259

John Hughes, Jing Liu and Jun Liu

Discussion of “on the relation between expected returns and implied cost of capital” pp. 260-268

Richard A. Lambert

Explicit relative performance evaluation in performance-vested equity grants pp. 269-306

Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman

Discussion of “Explicit relative performance evaluation in performance-vested equity grants” pp. 307-313

Fabrizio Ferri

Dynamic performance measurement with intangible assets pp. 314-348

Carlos Corona

Discussion of “Dynamic performance measurement with intangible assets” pp. 349-357

Sunil Dutta

Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts? pp. 358-391

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

Discussion of “Are earnings forecasts more accurate when accompanied by cash flow forecasts?” pp. 392-400

Reuven Lehavy

The robustness of the Sarbanes Oxley effect on the U.S. capital market pp. 401-439

Bowe Hansen, Grace Pownall and Xue Wang

Discussion of “The robustness of the Sabarnes Oxley effect on the U.S. capital market” pp. 440-452

Trevor S. Harris

Volume 14, issue 1, 2009

What drives the increased informativeness of earnings announcements over time? pp. 1-30

Daniel W. Collins, Oliver Zhen Li and Hong Xie

How does the corporate bond market value capital investments and accruals? pp. 31-62

Sanjeev Bhojraj and Bhaskaran Swaminathan

Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions pp. 63-87

Kendall O. Bowlin, Jeffrey Hales and Steven J. Kachelmeier

Publicly traded versus privately held: implications for conditional conservatism in bank accounting pp. 88-122

D. Craig Nichols, James M. Wahlen and Matthew M. Wieland

Tightening credit standards: the role of accounting quality pp. 123-160

Philippe Jorion, Charles Shi and Sanjian Zhang

Accounting conservatism and corporate governance pp. 161-201

Juan Manuel García Lara, Beatriz García Osma and Fernando Penalva