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SSRN eLibrary Search Results
Review of Accounting Studies
82,926 Total downloads
Showing Papers 1 - 50 of 243
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Proprietary Information Spillovers and Supplier Choice: Evidence from Auditors
Review of Accounting Studies, Vol. 20, No. 4, 2015
Daniel Aobdia
Northwestern University - Kellogg School of Management
Date Posted: December 16, 2015
Accepted Paper Series

Understanding Investor Perceptions About Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field
Review of Accounting Studies, Vol. 20, No. 4, 2015
Joseph F. Brazel , Keith L. Jones , Jane M. Thayer and Rick C. Warne
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University , University of Virginia and University of Cincinnati - Department of Accounting
Date Posted: November 10, 2015
Accepted Paper Series

Incl. Electronic Paper Tests of Investor Learning Models Using Earnings Innovations and Implied Volatilities
Review of Accounting Studies, Forthcoming
Thaddeus Neururer , George Papadakis and Edward J. Riedl
Boston University - Questrom School of Business - Department of Accounting , Securities and Exchange Commission (SEC) and Boston University - Questrom School of Business
Date Posted: September 18, 2015
Last Revised: November 04, 2015
Accepted Paper Series
50 downloads

Incl. Electronic Paper Accounting-Based Downside Risk, Cost of Capital, and the Macroeconomy
Review of Accounting Studies, Forthcoming
Yaniv Konchitchki , Yan Luo , Mary L. Z. Ma and Feng Wu
University of California, Berkeley - Haas School of Business , Fudan University , York University and Independent
Date Posted: July 30, 2015
Last Revised: November 06, 2015
Accepted Paper Series
175 downloads

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes
Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Sonja O. Rego , Richard A. Cazier , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting , University of Texas at El Paso - Department of Accounting , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: June 18, 2015
Accepted Paper Series

Incl. Electronic Paper Default Clauses in Debt Contracts
Review of Accounting Studies, Forthcoming
Ningzhong Li , Yun Lou and Florin P. Vasvari
University of Texas at Dallas , HEC Paris - Accounting and Management Control Department and London Business School
Date Posted: June 06, 2015
Accepted Paper Series
100 downloads

Incl. Electronic Paper The Role of Diversification in the Pricing of Accruals Quality
Review of Accounting Studies, Forthcoming
Yu Hou
Queen's University - Queen's School of Business
Date Posted: March 27, 2015
Last Revised: April 05, 2015
Accepted Paper Series
117 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Do Sell-Side Analysts Exhibit Differential Target Price Forecasting Ability?
Review of Accounting Studies, Vol. 18, No. 4, 2013
Mark Thomas Bradshaw , Lawrence D. Brown and Kelly Huang
Boston College , Temple University - Department of Accounting and Florida International University
Date Posted: December 08, 2014
Accepted Paper Series

Anticipation of Management Forecasts and Analysts’ Private Information Search
Review of Accounting Studies, Vol. 20, pp. 803-838, 2015
Dora Altschuler , Gary Chen and Jie Zhou
Loyola University Chicago , University of Illinois at Chicago and National University of Singapore (NUS)
Date Posted: November 30, 2014
Last Revised: July 29, 2015
Accepted Paper Series

Incl. Electronic Paper Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-20
Xia Chen , Qiang Cheng and Xin Wang
Singapore Management University , Singapore Management University and The University of Hong Kong
Date Posted: November 12, 2014
Accepted Paper Series
280 downloads

The Predictive Qualities of Earnings Volatility and Earnings Uncertainty
Review of Accounting Studies, Forthcoming
Dain C. Donelson and Robert J. Resutek
University of Texas at Austin - McCombs School of Business and University of Georgia - J.M. Tull School of Accounting
Date Posted: October 01, 2014
Accepted Paper Series

Incl. Electronic Paper Accounting Conservatism and Street Earnings
Review of Accounting Studies, Forthcoming
Frank Heflin , Charles Hsu and Qinglu Jin
Florida State University - College of Business , Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Date Posted: September 09, 2014
Accepted Paper Series
269 downloads

Incl. Electronic Paper Evidence from Impending Bankrupt Firms that Long Horizon Institutional Investors are Informed About Future Firm Value
Review of Accounting Studies, Vol. 19, No. 2, 2014
Santhosh Ramalingegowda
University of Georgia - Terry College of Business
Date Posted: August 17, 2014
Last Revised: August 19, 2014
Accepted Paper Series
64 downloads

Does Investor Sentiment Affect Sell-Side Analysts' Forecast Bias and Forecast Accuracy
Review of Accounting Studies, Vol. 18, pp. 207-227, 2013, Vanderbilt Owen Graduate School of Management Research Paper No. 2478183
Beverly R. Walther and Richard H. Willis
Northwestern University - Department of Accounting Information & Management and Vanderbilt University - Accounting
Date Posted: August 11, 2014
Accepted Paper Series

Incl. Electronic Paper Bank Loan Spread and Private Information: Pending Approval Patents
Review of Accounting Studies, Forthcoming, Fordham University Schools of Business Research Paper No. 2474267
Marlene Plumlee , Yuan Xie , Meng Yan and Jeff Jiewei Yu
University of Utah - School of Accounting , Fordham University , Fordham University Schools of Business and University of Arizona
Date Posted: August 01, 2014
Last Revised: November 06, 2014
Accepted Paper Series
92 downloads

Incl. Electronic Paper Does it Matter Who Serves on the Financial Accounting Standards Board? Bob Herz's Resignation and Fair Value Accounting for Loans
Review of Accounting Studies, Forthcoming, Fordham University Schools of Business Research Paper No. 2434559
John (Xuefeng) Jiang , Isabel Yanyan Wang and Yuan Xie
Michigan State University , Michigan State University and Fordham University
Date Posted: May 10, 2014
Last Revised: June 12, 2014
Accepted Paper Series
75 downloads

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 - Department of Accounting
Date Posted: April 20, 2014
Accepted Paper Series
291 downloads

Incl. Electronic Paper Errors and Questionable Judgments in Analysts' DCF Models
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: April 01, 2014
Last Revised: January 31, 2016
Accepted Paper Series
301 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 - Department of Accounting , Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
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 California, Riverside (UCR) - UCR School of Business Administration (SoBA) and
Date Posted: March 07, 2014
Accepted Paper Series
107 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

Does the Market Overweight Imprecise Information?: Evidence from Customer Earnings Announcements
Review of Accounting Studies, Forthcoming
C.S. Agnes Cheng and John Daniel Eshleman
Hong Kong Polytechnic University - School of Accounting and Finance and Michigan Technological University
Date Posted: February 15, 2014
Last Revised: May 12, 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
67 downloads

Incl. Electronic Paper Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers
Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Dan Amiram , Zahn Bozanic and Ethan Rouen
Columbia Business School - Accounting, Business Law & Taxation , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Columbia Business School
Date Posted: January 03, 2014
Last Revised: December 10, 2015
Accepted Paper Series
1660 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 Notre Dame - Mendoza College of Business
Date Posted: December 12, 2013
Accepted Paper Series
101 downloads

Incl. Electronic Paper Recognition versus Disclosure: Evidence from Fair Value of Investment Property
Review of Accounting Studies, Vol. 20, Pages 1457-1503, 2015
Doron Israeli
Interdisciplinary Center (IDC) Herzliya - Arison School of Business
Date Posted: December 09, 2013
Last Revised: November 09, 2015
Accepted Paper Series
289 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 North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School 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 , Lehigh University , Indiana University - Kelley School of Business 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
76 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 , UNSW Australia Business School, School of Accounting and University of Sydney
Date Posted: October 03, 2013
Accepted Paper Series
332 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
191 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
225 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
381 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
145 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
212 downloads

Incl. Electronic Paper Are Managers Strategic in Reporting Non-Earnings News? Evidence on Timing and News Bundling
Review of Accounting Studies, Forthcoming
Benjamin Segal and Dan Segal
Fordham University and Interdisciplinary Center (IDC) Herzliyah
Date Posted: April 23, 2013
Last Revised: December 13, 2015
Working Paper Series
141 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
177 downloads

Incl. Electronic Paper Valuation-Driven Profit Transfer Among Corporate Segments
Review of Accounting Studies, Forthcoming
Haifeng You
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: March 11, 2013
Last Revised: May 20, 2013
Accepted Paper Series
97 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
67 downloads

How Do CEO Incentives Affect Corporate Tax Planning and Financial Reporting of Income Taxes?
Review of Accounting Studies, Forthcoming
Kathleen Powers , John R. Robinson and Bridget Stomberg
University of Texas at Austin - McCombs School of Business , Texas A&M University and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: February 13, 2013
Last Revised: January 26, 2016
Accepted Paper Series

Incl. Electronic Paper Measuring Income Tax Accrual Quality
Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Preeti Choudhary , Allison Koester and Terry J. Shevlin
Georgetown University and University of California-Irvine
Date Posted: February 13, 2013
Last Revised: December 25, 2015
Working Paper Series
682 downloads

Incl. Electronic Paper How Does Earnings Management Influence Investors’ Perceptions of Firm Value? Survey Evidence from Financial Analysts
Review of Accounting Studies, Volume 19, Issue 2 (2014), page 606-627
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: August 21, 2014
Accepted Paper Series
528 downloads

Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns
Review of Accounting Studies, Vol. 19, No. 3, pp. 1191-1224, 2014
Daniel Aobdia , Judson Caskey and N. Bugra Ozel
Northwestern University - Kellogg School of Management , University of California at Los Angeles - Anderson School of Management and University of Texas at Dallas
Date Posted: January 17, 2013
Last Revised: June 04, 2015
Accepted Paper Series

Incl. Electronic Paper Accruals and Future Performance: Can It be Attributed to Risk?
Review of Accounting Studies, Forthcoming
Francesco Momentè , Francesco Reggiani and Scott A. Richardson
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and AQR Capital Management, LLC
Date Posted: December 15, 2012
Last Revised: January 30, 2015
Accepted Paper Series
299 downloads

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 and Haina Shi
University of Waterloo and Fudan University - School of Management
Date Posted: December 05, 2012
Accepted Paper Series
130 downloads

Incl. Electronic Paper The Quality of Street Cash Flow from Operations
Review of Accounting Studies 19 (2): 913-954
Nerissa C. Brown and Theodore E. Christensen
University of Delaware - Alfred Lerner College of Business and Economics and University of Georgia
Date Posted: November 20, 2012
Last Revised: May 22, 2014
Accepted Paper Series
209 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 Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components
Review of Accounting Studies, Forthcoming
Brian Bratten , Monika Causholli and Urooj Khan
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: October 24, 2012
Last Revised: October 13, 2015
Accepted Paper Series
496 downloads


 

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