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Review of Accounting Studies
109,558 Total downloads
Showing Papers 1 - 50 of 286
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Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences
Review of Accounting Studies, Forthcoming
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and University of Texas - San Antonio
Date Posted: January 18, 2017
Accepted Paper Series

Incl. Electronic Paper Does Quarterly Earnings Guidance Cessation Reduce Investors' Short-Termism?
Review of Accounting Studies, Forthcoming
Yongtae Kim, Lixin (Nancy) Su and Xindong (Kevin) Zhu
Santa Clara University - Leavey School of Business, Department of Accountancy, Lingnan University and City University of Hong Kong
Date Posted: December 15, 2016
Accepted Paper Series
77 downloads

Incl. Electronic Paper Blockholder Exit Threats in the Presence of Private Benefits of Control
Review of Accounting Studies, Forthcoming, HEC Paris Research Paper No. ACC-2016-1180
Ole-Kristian Hope, Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management, HEC Paris and University of Toronto, Rotman School of Management, Accounting
Date Posted: December 14, 2016
Last Revised: January 13, 2017
Accepted Paper Series
47 downloads

Incl. Electronic Paper The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure
Review of Accounting Studies, Forthcoming
Ester Chen, Ilanit Gavious and Baruch Lev
Peres Academic Center, Ben-Gurion University of the Negev and New York University - Stern School of Business
Date Posted: November 28, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital
Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Samuel B. Bonsall IV and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: November 08, 2016
Last Revised: November 26, 2016
Working Paper Series
184 downloads

Incl. Electronic Paper The Effect of Financial Reporting Quality on Corporate Dividend Policy
Review of Accounting Studies, Forthcoming
David S. Koo, Santhosh Ramalingegowda and Yong Yu
University of Illinois at Urbana-Champaign, University of Georgia - Terry College of Business and University of Texas at Austin
Date Posted: October 14, 2016
Accepted Paper Series
213 downloads

Internal Control and Internal Capital Allocation: Evidence from Internal Capital Markets of Multi-Segment Firms
Review of Accounting Studies, Forthcoming
Ranjan D'Mello, Xinghua Gao and Yonghong Jia
Wayne State University - Department of Finance, Governors State University - College of Business and Iowa State University
Date Posted: October 13, 2016
Accepted Paper Series

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality
Review of Accounting Studies, Forthcoming
Wuchun Chi, Linda A. Myers, Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Date Posted: October 11, 2016
Accepted Paper Series

The Changing Relevance of Accounting Information to Debt Holders Over Time
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 16-72
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: October 07, 2016
Accepted Paper Series

Analyst Information Precision and Small Earnings Surprises
Review of Accounting Studies, Forthcoming
Sanjay Bissessur and David Veenman
Amsterdam Business School - University of Amsterdam and University of Amsterdam - Amsterdam Business School (ABS)
Date Posted: September 17, 2016
Accepted Paper Series

Incl. Electronic Paper Compensation Design and Political Risk: The Case of City Managers
Review of Accounting Studies, Forthcoming
Ying Li Compton, Angela K. Gore and Susan Cohen Kulp
Securities and Exchange Commission, George Washington University - School of Business and George Washington University - Department of Accountancy
Date Posted: September 09, 2016
Accepted Paper Series
20 downloads

The Role of Audit Verification in Debt Contracting: Evidence from Covenant Violations
Review of Accounting Studies, Forthcoming
Liangliang Jiang and Hui Zhou
Hong Kong Polytechnic University and University of Melbourne - Melbourne Business School
Date Posted: July 06, 2016
Last Revised: January 23, 2017
Accepted Paper Series

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest
Review of Accounting Studies, 2016
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and University of Waterloo
Date Posted: June 11, 2016
Accepted Paper Series

Analysts’ Pre-Tax Income Forecasts and the Tax Expense Anomaly
Review of Accounting Studies, Vol. 21, No. 2, 2016
Bok Baik, Kyonghee Kim, Richard M. Morton and Yongoh Roh
Seoul National University, University of Missouri at Columbia, Florida State University - Department of Accounting and New York University (NYU), Leonard N. Stern School of Business
Date Posted: May 30, 2016
Accepted Paper Series

Accruals and Price Crashes
Review of Accounting Studies, Forthcoming
Wei Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: April 06, 2016
Accepted Paper Series

Structural Properties of the Price-to-Earnings and Price-to-Book Ratios
Review of Accounting Studies, Forthcoming
Alexander Nezlobin, Madhav V. Rajan and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business, Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: March 27, 2016
Accepted Paper Series

Incl. Electronic Paper The Benefits of Specific Risk-Factor Disclosures
Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-49
Ole-Kristian Hope, Danqi Hu and Hai Lu
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and Singapore Management University
Date Posted: March 19, 2016
Last Revised: December 07, 2016
Accepted Paper Series
299 downloads

Mitigating Political Uncertainty
Review of Accounting Studies, Forthcoming
Laura Wellman
University of Utah - David Eccles School of Business
Date Posted: March 17, 2016
Last Revised: June 21, 2016
Accepted Paper Series

Incl. Electronic Paper What Do Accruals Tell Us About Future Cash Flows?
Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and Interdisciplinary Center (IDC) Herzliya - Arison School of Business
Date Posted: March 14, 2016
Last Revised: August 15, 2016
Accepted Paper Series
1031 downloads

Incl. Electronic Paper The Effects of Anticipated Future Investments on Firm Value: Evidence from Mergers and Acquisitions
Review of Accounting Studies, Forthcoming
Ning Zhang
Queen's University
Date Posted: March 09, 2016
Accepted Paper Series
45 downloads

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

Incl. Electronic Paper Consumption-Based Equity Valuation
Review of Accounting Studies, Forthcoming
Christian Bach and Peter O. Christensen
Danske Commodities and Copenhagen Business School - Department of Finance
Date Posted: November 11, 2015
Last Revised: April 05, 2016
Accepted Paper Series
78 downloads

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 A Review of the IFRS Adoption Literature
Review of Accounting Studies, Forthcoming
Emmanuel T. De George, Xi Li and Lakshmanan Shivakumar
London Business School, London School of Economics and London Business School
Date Posted: September 24, 2015
Last Revised: May 29, 2016
Accepted Paper Series
1353 downloads

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
University of Connecticut - School of Business, 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
70 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
259 downloads

Incl. Electronic Paper Taste, Information, and Asset Prices: Implications for the Valuation of CSR
Review of Accounting Studies, Forthcoming
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Last Revised: April 12, 2016
Accepted Paper Series
271 downloads

Incl. Electronic Paper Is There a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective
Review of Accounting Studies, Forthcoming
Doron Israeli, Charles M.C. Lee and Suhas A. Sridharan
Interdisciplinary Center (IDC) Herzliya - Arison School of Business, Stanford University - Graduate School of Business and Emory University - Goizueta Business School
Date Posted: July 03, 2015
Last Revised: January 13, 2017
Accepted Paper Series
1926 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
155 downloads

Incl. Electronic Paper Conditional Conservatism and Disaggregated Bad News Indicators in Accrual Models
Review of Accounting Studies, Forthcoming
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Date Posted: April 06, 2015
Last Revised: May 19, 2016
Accepted Paper Series
332 downloads

The Role of Diversification in the Pricing of Accruals Quality
Review of Accounting Studies, Forthcoming
Yu Hou
Queen's University - Smith School of Business
Date Posted: March 27, 2015
Last Revised: May 12, 2016
Accepted Paper Series

Incl. Electronic Paper Blockholder Exit Threats in the Presence of Private Benefits of Control
Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2572724, HEC Paris Research Paper No. ACC-2016-1180
Ole-Kristian Hope, Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management, HEC Paris and University of Toronto, Rotman School of Management, Accounting
Date Posted: March 04, 2015
Last Revised: December 05, 2016
Working Paper Series
368 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 T 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
346 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
University of Georgia - J.M. Tull School of Accounting, Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Date Posted: September 09, 2014
Accepted Paper Series
311 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
74 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, Gabelli School of Business, Fordham University and University of Arizona
Date Posted: August 01, 2014
Last Revised: November 06, 2014
Accepted Paper Series
114 downloads

Incl. Electronic Paper Book-Tax Conformity and Capital Structure
Review of Accounting Studies, Forthcoming
Bradley S. Blaylock, Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Date Posted: May 16, 2014
Last Revised: December 23, 2016
Accepted Paper Series
430 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
85 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
513 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
567 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 University of Toronto - Rotman School of Management
Date Posted: March 07, 2014
Accepted Paper Series
130 downloads

Do Loan Loss Reserves Behave Like Capital? Evidence from Recent Bank Failures
Review of Accounting Studies, Forthcoming
Jeffrey Ng and Sugata Roychowdhury
Hong Kong Polytechnic University - School of Accounting and Finance 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


 

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