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SSRN eLibrary Search Results
Review of Accounting Studies
61,056 Total downloads
Showing Papers 1 - 50 of 202
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Incl. Electronic Paper Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'
Review of Accounting Studies, Vol. 10, No. 2/3, 2005
Sudipta Basu
Temple University - Fox School of Business and Management
Date Posted: April 20, 2014
Accepted Paper Series
2 downloads

Who's Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press
Review of Accounting Studies, Forthcoming
Lynn L. Rees , Nathan Y. Sharp and Brady J. Twedt
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: March 18, 2014
Accepted Paper Series

Incl. Electronic Paper Evaluating Cross-Sectional Forecasting Models for Implied Cost of Capital
Review of Accounting Studies, Forthcoming
Kevin K. Li and Partha S. Mohanram
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: March 07, 2014
Accepted Paper Series
45 downloads

Do Loan Loss Reserves Behave Like Capital? Evidence from Recent Bank Failures
Review of Accounting Studies, Forthcoming
Jeffrey Ng and Sugata Roychowdhury
Singapore Management University - School of Accountancy and Boston College
Date Posted: February 15, 2014
Accepted Paper Series

Incl. Electronic Paper Discussion of 'Implications of the Integral Approach and Earnings Management for Alternative Annual Reporting Periods'
Review of Accounting Studies, Vol. 18, No. 3, 2013
Alastair Lawrence
University of California, Berkeley - Haas School of Business
Date Posted: January 08, 2014
Accepted Paper Series
36 downloads

Incl. Electronic Paper Analysts’ Choice of Peer Companies
Review of Accounting Studies, Forthcoming
Gus De Franco , Ole-Kristian Hope and Stephannie Larocque
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Date Posted: December 12, 2013
Accepted Paper Series
63 downloads

A Discussion of ‘Financial Reporting of Fair Value Based on Model Inputs versus Market Inputs: Evidence From Mortgage Servicing Rights’
Review of Accounting Studies, Vol. 18, No. 3, 2013
Bradley E. Hendricks and Catherine Shakespeare
University of Michigan - Stephen M. Ross School of Business and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 06, 2013
Accepted Paper Series

Incl. Electronic Paper Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality
Review of Accounting Studies, Forthcoming
Daniel Bryan , M.H. Carol Liu , Samuel L. Tiras and Zili Zhuang
University of Washington, Tacoma , Louisiana State University , Louisiana State University and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: October 21, 2013
Last Revised: November 02, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility
Review of Accounting Studies, Forthcoming, FIRN Research Paper
Yaowen Shan , Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting , University of Technology Sydney (UTS) - School of Accounting and University of Sydney
Date Posted: October 03, 2013
Accepted Paper Series
222 downloads

Incl. Electronic Paper Short-Term Earnings Guidance and Accrual-Based Earnings Management
Review of Accounting Studies, Forthcoming
Andrew C. Call , Shuping Chen , Bin Miao and Yen H. Tong
Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Red McCombs School of Business , National University of Singapore and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: September 20, 2013
Accepted Paper Series
112 downloads

Incl. Electronic Paper Valuation of Tax Expense
Review of Accounting Studies, Forthcoming
Jacob K. Thomas and Frank Zhang
Yale School of Management and Yale School of Management
Date Posted: August 28, 2013
Accepted Paper Series
140 downloads

Incl. Electronic Paper Product Market Competition and Conditional Conservatism
Review of Accounting Studies, Forthcoming
Dan S. Dhaliwal , Shawn X. Huang , Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting , Arizona State University (ASU) - School of Accountancy , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: August 20, 2013
Last Revised: March 18, 2014
Accepted Paper Series
196 downloads

Contagion of Accounting Methods: Evidence from Stock Option Expensing
Review of Accounting Studies, Vol. 15, No. 3, 2010
David A. Reppenhagen
University of Florida - Fisher School of Accounting
Date Posted: July 06, 2013
Accepted Paper Series

Public Disclosure of Forward Contracts and Revelation of Proprietary Information
Review of Accounting Studies, Vol. 7, No. 4, 2002, University of Alberta School of Business Research Paper No. 2013-670
John Hughes , Jennifer L. Kao and Michael Williams
Independent , University of Alberta - Department of Accounting, Operations & Information Systems and University of Oregon - Department of Accounting
Date Posted: July 02, 2013
Accepted Paper Series

Incl. Electronic Paper Is the Effect of Industry Expertise on Audit Pricing an Office-Level or a Partner-Level Phenomenon?
Review of Accounting Studies, Forthcoming
John Goodwin and Donghui Wu
Sabanci University and The Chinese University of Hong Kong
Date Posted: April 29, 2013
Last Revised: March 29, 2014
Accepted Paper Series
99 downloads

Incl. Electronic Paper Board Interlocks and the Diffusion of Disclosure Policy
Review of Accounting Studies, Forthcoming
Ye Cai , Dan S. Dhaliwal , Yongtae Kim and Carrie H. Pan
Santa Clara University - Leavey School of Business , University of Arizona - Department of Accounting , Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Date Posted: April 24, 2013
Last Revised: February 18, 2014
Accepted Paper Series
137 downloads

Incl. Electronic Paper Detecting News in Aggregate Accounting Earnings: Implications for Stock Market Valuation
Review of Accounting Studies, March 2014
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: March 13, 2013
Last Revised: April 11, 2014
Accepted Paper Series
71 downloads

Incl. Electronic Paper Valuation-Driven Profit Transfer Among Corporate Segments
Review of Accounting Studies, Forthcoming
Haifeng You
Hong Kong University of Science & Technology - Department of Accounting
Date Posted: March 11, 2013
Last Revised: May 20, 2013
Accepted Paper Series
80 downloads

Incl. Electronic Paper Tournaments of Financial Analysts
Review of Accounting Studies, Forthcoming
Huifang Yin and Huai Zhang
Shanghai University of Finance and Economics - School of Accountancy and Nanyang Technological University (NTU)
Date Posted: March 02, 2013
Accepted Paper Series
50 downloads

Incl. Electronic Paper How Does Earnings Management Influence Investors’ Perceptions of Firm Value? Survey Evidence from Financial Analysts
Review of Accounting Studies, Forthcoming
Abe de Jong , Gerard Mertens , Marieke van der Poel and Ronald van Dijk
Erasmus University - Rotterdam School of Management , Erasmus University Rotterdam (EUR) - Department of Financial Management , Erasmus University - Rotterdam School of Management and ING Investment Management
Date Posted: January 17, 2013
Last Revised: February 26, 2013
Accepted Paper Series
352 downloads

Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns
Review of Accounting Studies, Forthcoming
Daniel Aobdia , Judson Caskey and N. Bugra Ozel
Northwestern University - Kellogg School of Management , University of Texas at Austin - Red McCombs School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: January 17, 2013
Last Revised: March 21, 2014
Accepted Paper Series

Incl. Electronic Paper IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence
Review of Accounting Studies, Vol. 17, No. 3, 2012
Jeong-Bon Kim V and Haina Shi
City University of Hong Kong and Fudan University - School of Management
Date Posted: December 05, 2012
Accepted Paper Series
84 downloads

Incl. Electronic Paper The Quality of Street Cash Flow from Operations
Review of Accounting Studies, Forthcoming
Nerissa C. Brown and Theodore E. Christensen
Georgia State University - J. Mack Robinson College of Business and Brigham Young University - Marriott School of Management
Date Posted: November 20, 2012
Last Revised: May 23, 2013
Accepted Paper Series
157 downloads

Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Forthcoming
Brian D. Cadman , Tjomme O. Rusticus and Jayanthi Sunder
University of Utah - David Eccles School of Business , London Business School and University of Arizona - Eller College of Management
Date Posted: November 17, 2012
Accepted Paper Series

Incl. Electronic Paper Target’s Earnings Quality and Bidders’ Takeover Decisions
Review of Accounting Studies, Forthcoming
Kartik Raman , Lakshmanan Shivakumar and Ane Tamayo
Bentley University , London Business School and London School of Economics & Political Science (LSE)
Date Posted: September 14, 2012
Accepted Paper Series
231 downloads

Management Forecast Credibility and Underreaction to News
Review of Accounting Studies, Forthcoming
Jeffrey Ng , A. Irem Tuna and Rodrigo S. Verdi
Singapore Management University - School of Accountancy , London Business School and Massachusetts Institute of Technology (MIT)
Date Posted: July 31, 2012
Accepted Paper Series

Incl. Electronic Paper Equilibrium Earnings Management and Managerial Compensation in a Multiperiod Agency Setting
Review of Accounting Studies, Forthcoming
Sunil Dutta and Qintao Fan
University of California, Berkeley - Haas School of Business and University of Illinois, College of Business
Date Posted: July 26, 2012
Last Revised: January 12, 2014
Accepted Paper Series
178 downloads

Incl. Electronic Paper Analyst Information Production and the Timing of Annual Earnings Forecasts
Review of Accounting Studies, Forthcoming
Sami Keskek , Senyo Y. Tse and Jenny Wu Tucker
University of Arkansas - Sam M. Walton College of Business , Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business Administration
Date Posted: May 20, 2012
Last Revised: August 30, 2013
Accepted Paper Series
165 downloads

Incl. Electronic Paper The Supraview of Return Predictive Signals
Review of Accounting Studies, Forthcoming
Jeremiah Green , John R. M. Hand and Frank Zhang
Pennsylvania State University , University of North Carolina Kenan-Flagler Business School and Yale School of Management
Date Posted: May 18, 2012
Last Revised: January 17, 2013
Accepted Paper Series
1135 downloads

Incl. Electronic Paper Does the Midpoint of Range Earnings Forecasts Represent Managers’ Expectations?
Review of Accounting Studies, Forthcoming
Will Ciconte , Marcus Kirk and Jenny Wu Tucker
University of Florida - Fisher School of Accounting , University of Florida - Fisher School of Accounting and University of Florida - Warrington College of Business Administration
Date Posted: May 17, 2012
Last Revised: March 08, 2013
Accepted Paper Series
134 downloads

Incl. Electronic Paper Reputation Management and the Disclosure of Earnings Forecasts
Review of Accounting Studies, Forthcoming
Anne Beyer and Ronald A. Dye
Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Date Posted: April 15, 2012
Accepted Paper Series
272 downloads

Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals
Review of Accounting Studies, Forthcoming
Matthew R. Lyle , Jeffrey L. Callen and Robert J. Elliott
Northwestern University - Kellogg School of Management , University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Date Posted: March 27, 2012
Accepted Paper Series

Incl. Electronic Paper Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low
Review of Accounting Studies, Vol. 17, No. 3, 2012
Hans Bonde Christensen
University of Chicago - Booth School of Business
Date Posted: March 09, 2012
Last Revised: May 28, 2012
Accepted Paper Series
835 downloads

Information Interpretation or Information Discovery: Which Role of Analysts Do Investors Value More?
Review of Accounting Studies, Forthcoming
Joshua Livnat and Yuan Zhang
New York University and University of Texas at Dallas
Date Posted: February 08, 2012
Accepted Paper Series

Incl. Electronic Paper Relative Valuation of U.S. Insurance Companies
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 12-3
Doron Nissim
Columbia University - Columbia Business School
Date Posted: January 07, 2012
Accepted Paper Series
277 downloads

Using Earnings Conference Calls to Identify Analysts with Superior Private Information
Review of Accounting Studies, Forthcoming
William J. Mayew , Nathan Y. Sharp and Mohan Venkatachalam
Duke University - Fuqua School of Business , Texas A&M University (TAMU) - Department of Accounting and Duke University - Fuqua School of Business
Date Posted: December 24, 2011
Accepted Paper Series

Are All Management Earnings Forecasts Created Equal? Expectations Management Versus Communication
Review of Accounting Studies, Forthcoming
Yongtae Kim and Myung Seok Park
Santa Clara University - Leavey School of Business and Virginia Commonwealth University (VCU) - School of Business
Date Posted: December 04, 2011
Accepted Paper Series

Incl. Electronic Paper Agency-Based Demand for Conservatism: Evidence from State Adoption of Antitakeover Laws
Review of Accounting Studies, Forthcoming
Sudarshan Jayaraman and Lakshmanan Shivakumar
Washington University in Saint Louis - John M. Olin Business School and London Business School
Date Posted: October 28, 2011
Accepted Paper Series
226 downloads

Incl. Electronic Paper Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Review of Accounting Studies, Forthcoming
Kevin Koh , Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School , Emory University - Goizueta Business School and Harvard Business School
Date Posted: September 26, 2011
Accepted Paper Series
231 downloads

The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?
Review of Accounting Studies, Vol. 13, 2008
Marshall A. Geiger , Clive S. Lennox and David S. North
University of Richmond - E. Claiborne Robins School of Business - Economics , Nanyang Technological University and University of Richmond - E. Claiborne Robins School of Business
Date Posted: August 27, 2011
Accepted Paper Series

Incl. Electronic Paper Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts
Review of Accounting Studies, Forthcoming
Mark Cecchini , Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina , University of South Carolina and Northeastern University - Accounting Group
Date Posted: June 28, 2011
Accepted Paper Series
172 downloads

Incl. Electronic Paper Fair Value and Audit Fees
Review of Accounting Studies, Forthcoming
Igor Goncharov , Edward J. Riedl and Thorsten Sellhorn
WHU - Otto Beisheim School of Management , Boston University - School of Management and WHU - Otto Beisheim School of Management
Date Posted: June 03, 2011
Last Revised: September 05, 2013
Accepted Paper Series
651 downloads

Incl. Electronic Paper The Effect of R&D on Future Returns and Earnings Forecasts
Review of Accounting Studies, Forthcoming, Tuck School of Business Working Paper No. 2011-97
Robert J. Resutek and Dain C. Donelson
Dartmouth College - Tuck School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: June 03, 2011
Last Revised: August 31, 2011
Accepted Paper Series
247 downloads

Incl. Electronic Paper The Change in Information Uncertainty and Acquirer Wealth Losses
Review of Accounting Studies, Forthcoming
Merle Erickson , Shiing-wu Wang and Frank Zhang
University of Chicago - Booth School of Business , University of Southern California - Leventhal School of Accounting and Yale School of Management
Date Posted: June 01, 2011
Accepted Paper Series
163 downloads

Incl. Electronic Paper Discussion of 'How Well Do Investors Understand Loss Persistence?'
Review of Accounting Studies, Vol. 16, No. 3, 2011, Tuck School of Business Working Paper No. 2011-98
Robert J. Resutek
Dartmouth College - Tuck School of Business
Date Posted: May 15, 2011
Last Revised: August 31, 2011
Accepted Paper Series
80 downloads

Incl. Electronic Paper Investor Protection and Price Informativeness About Future Earnings: International Evidence
Review of Accounting Studies, Forthcoming
In-Mu Haw , Bingbing Hu , Jay Junghun Lee and Woody Wu
Texas Christian University - M.J. Neeley School of Business , Hong Kong Baptist University (HKBU) , University of Massachusetts Boston and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: May 13, 2011
Accepted Paper Series
223 downloads

Incl. Electronic Paper Initial Evidence on the Market Impact of the XBRL Mandate
Rock Center for Corporate Governance at Stanford University Working Paper No. 149, Review of Accounting Studies, Forthcoming
Elizabeth Blankespoor , Brian P. Miller and Hal D. White
Stanford University - Graduate School of Business , Indiana University - Kelley School of Business and University of Michigan at Ann Arbor - The Stephen M. Ross School of Business
Date Posted: April 16, 2011
Last Revised: August 28, 2013
Accepted Paper Series
606 downloads

Incl. Electronic Paper The Debt Market Relevance of Management Earnings Forecasts: Evidence from Before and During the Credit Crisis
Review of Accounting Studies, Forthcoming
Lakshmanan Shivakumar , Oktay Urcan , Florin P. Vasvari and Li Zhang
London Business School , London Business School , London Business School and Rutgers, The State University of New Jersey - Accounting
Date Posted: April 08, 2011
Accepted Paper Series
410 downloads

Incl. Electronic Paper Value Investing in Credit Markets
Review of Accounting Studies, Vol. 17, No. 3, 2012
Maria M. Correia and A. Irem Tuna
London Business School and London Business School
Date Posted: April 04, 2011
Last Revised: October 16, 2012
Accepted Paper Series
483 downloads

Incl. Electronic Paper The Option Market's Anticipation of Information Content in Earnings Announcements
Review of Accounting Studies, Forthcoming
Mary Brooke Billings and Robert H. Jennings
New York University and Indiana University - Kelley School of Business
Date Posted: March 25, 2011
Accepted Paper Series
160 downloads


 

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