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Review of Accounting Studies

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1.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,223
2.

Is There a Dark Side to Exchange Traded Funds? An Information Perspective

Review of Accounting Studies, Vol. 22, Pages 1048-1083, 2017
Number of pages: 56 Posted: 03 Jul 2015 Last Revised: 09 Aug 2017
Accepted Paper Series
IDC Herzliya - Arison School of Business, Stanford University - Graduate School of Business and Emory University - Goizueta Business School
Downloads 3,593
3.

Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 24 Nov 2004
Working Paper Series
Hong Kong University of Science & Technology (HKUST) and University of Southern California - Leventhal School of Accounting
Downloads 3,417
4.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Accepted Paper Series
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of California, Berkeley - Accounting Group
Downloads 2,920
5.

What Do Dividends Tell Us About Earnings Quality?

Review of Accounting Studies, 16, no. 1 (March 2011).
Number of pages: 41 Posted: 08 Jan 2004 Last Revised: 24 Dec 2012
Accepted Paper Series
The University of Chicago - Booth School of Business and Harvard Business School
Downloads 2,697
6.

Over-Investment of Free Cash Flow

Review of Accounting Studies, 2006
Number of pages: 49 Posted: 21 Feb 2006
Accepted Paper Series
AQR Capital Management, LLC
Downloads 2,597
7.

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

Review of Accounting Studies, 15, no. 4.
Number of pages: 65 Posted: 10 Aug 2006 Last Revised: 19 Jul 2013
Accepted Paper Series
University of Exeter Business School and Harvard University - Harvard Business School
Downloads 2,562
8.

Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment

Review of Accounting Studies, Vol. 17, No. 4, 2012, Harvard Business School Accounting & Management Unit Working Paper No. 09-106
Number of pages: 50 Posted: 21 May 2008 Last Revised: 12 Jun 2012
Accepted Paper Series
Harvard University - Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,538
9.

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Review of Accounting Studies 20(1): 242-282, March 2015
Number of pages: 61 Posted: 14 May 2009 Last Revised: 21 Feb 2015
Accepted Paper Series
London School of Economics and Humboldt University of Berlin - School of Business and Economics
Downloads 2,488
10.

Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia

Review of Accounting Studies, Volume 20, Issue 3, pp 1122–1163, 2015,
Number of pages: 56 Posted: 06 Feb 2012 Last Revised: 01 Feb 2017
Accepted Paper Series
Boston University - Department of Accounting, The University of Texas at Dallas and Harvard University - Harvard Business School
Downloads 2,332
11.

Comparing the Value Relevance of Two Operating Income Measures

Review of Accounting Studies, Vol. 8, No. 4, 2003
Number of pages: 12 Posted: 21 Jun 2001 Last Revised: 01 Apr 2014
Working Paper Series
Temple University - Department of Accounting and Boston University - Department of Accounting
Downloads 2,244
12.

Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 09 Oct 2016
Accepted Paper Series
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Singapore Management University - School of Accountancy
Downloads 2,219
13.

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
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 2,165
14.

How Disclosure Quality Affects the Level of Information Asymmetry

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 12 Jan 2007
Accepted Paper Series
University of Maryland - Department of Accounting & Information Assurance and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,800
15.

The Supraview of Return Predictive Signals

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 18 May 2012 Last Revised: 17 Jan 2013
Accepted Paper Series
Pennsylvania State University, University of North Carolina Kenan-Flagler Business School and Yale School of Management
Downloads 1,722
16.

Earnings Components, Accounting Conservatism and Equity Valuation

Review of Accounting Studies, Forthcoming
Number of pages: 35 Posted: 27 Feb 2005
Accepted Paper Series
London School of Economics & Political Science (LSE) and Xfi, University of Exeter
Downloads 1,698
17.

Does Mandatory IFRS Adoption Facilitate Debt Financing?

Review of Accounting Studies, Forthcoming, INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Number of pages: 62 Posted: 20 Nov 2009 Last Revised: 20 May 2015
Accepted Paper Series
Queen Mary University of London and University of Paderborn
Downloads 1,651
18.

A Review of the IFRS Adoption Literature

Review of Accounting Studies, Forthcoming
Number of pages: 118 Posted: 24 Sep 2015 Last Revised: 29 May 2016
Accepted Paper Series
London Business School, London School of Economics and London Business School
Downloads 1,619
19.

Economic Characteristics, Corporate Governance, and the Influence of Compensation Consultants on Executive Pay Levels

Rock Center for Corporate Governance Working Paper No. 15, Review of Accounting Studies, Vol. 17, No. 2, June 2012
Number of pages: 62 Posted: 15 Jun 2008 Last Revised: 12 Sep 2013
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 1,530
20.

Asymmetric Timeliness Tests of Accounting Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 43 Posted: 18 Sep 2006
Accepted Paper Series
Ohio State University, Pennsylvania State University - Department of Accounting and Boston University - Questrom School of Business
Downloads 1,437
21.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Return on Assets

Review of Accounting Studies, Vol. 8, No. 2/3, 2003
Number of pages: 26 Posted: 05 Sep 2002 Last Revised: 03 Jun 2016
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,418
22.

When Capital Follows Profitability: Non-linear Residual Income Dynamics

Review of Accounting Studies, June/September 2001
Number of pages: 75 Posted: 27 Dec 2000
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Hong Kong
Downloads 1,387
23.

An Examination of the Impact of the Sarbanes-Oxley Act on the Attractiveness of US Capital Markets for Foreign Firms

Review of Accounting Studies, Forthcoming
Number of pages: 43 Posted: 09 Jan 2007 Last Revised: 08 May 2012
Accepted Paper Series
University of Massachusetts Dartmouth - Charlton College of Business, Columbia University - Columbia Business School, Northwestern University - Kellogg School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 1,351
24.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 ,
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 06 Oct 2017
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management
Downloads 1,256
25.

The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

Review of Accounting Studies, Vol. 19, No. 1, pp. 396-455.
Number of pages: 61 Posted: 20 Oct 2010 Last Revised: 10 Aug 2014
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona - Department of Accounting, National Taiwan University and University of Wisconsin - Madison
Downloads 1,241
26.

Accounting and Litigation Risk: Evidence from Directors' & Officers' Insurance Pricing

Review of Accounting Studies, Forthcoming
Number of pages: 58 Posted: 21 Nov 2005 Last Revised: 18 Oct 2013
Accepted Paper Series
University of Washington Tacoma and Tulane University - Accounting & Taxation
Downloads 1,213
27.

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
Number of pages: 13 Posted: 09 Mar 2012 Last Revised: 28 May 2012
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,200
28.

The Usefulness of Direct and Indirect Cash Flow Disclosures

Review of Accounting Studies, Vol. 7, No. 4, 2002
Number of pages: 44 Posted: 02 Feb 2001 Last Revised: 25 Dec 2010
Accepted Paper Series
University of Melbourne - Department of Accounting, UNSW Australia Business School, School of Accounting and Macquarie University - Department of Accounting and Finance
Downloads 1,169
29.

What Do Accruals Tell Us About Future Cash Flows?

Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64 Posted: 14 Mar 2016 Last Revised: 15 Aug 2016
Accepted Paper Series
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and IDC Herzliya - Arison School of Business
Downloads 1,115
30.

Corporate Investment and Changes in GAAP

Review of Accounting Studies, Vol. 22, No. 1, pp. 1–63, March 2017, MIT Sloan Research Paper No. 4972-12,
Number of pages: 68 Posted: 28 Dec 2011 Last Revised: 01 Mar 2017
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,098
31.

Accounting Restatements and Information Risk

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 09 Nov 2006 Last Revised: 04 Mar 2010
Accepted Paper Series
University of Connecticut - Department of Accounting and University of California-Irvine
Downloads 1,032
32.

The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance

Review of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 14 Jan 2007 Last Revised: 21 Oct 2010
Accepted Paper Series
University of Kansas - Accounting and Information Systems Area, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Alabama - Culverhouse College of Commerce & Business Administration and Iowa State University - College of Business
Downloads 1,021
33.

Venture-Backed Private Equity Valuation and Financial Statement Information

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 24 Aug 2005
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Navarra - IESE Business School and Stanford Graduate School of Business
Downloads 1,015
34.

Fair Value and Audit Fees

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 03 Jun 2011 Last Revised: 05 Sep 2013
Accepted Paper Series
Lancaster University - Department of Accounting and Finance, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,001
35.

Selling-Price Estimates in Revenue Recognition and Earnings Informativeness

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 27 Dec 2007 Last Revised: 19 Mar 2013
Accepted Paper Series
Tuck School of Business at Dartmouth
Downloads 993
36.

The Role of the Media in Disseminating Insider-Trading News

Review of Accounting Studies, Forthcoming, Chicago Booth Research Paper No. 13-34, Fama-Miller Working Paper
Number of pages: 43 Posted: 19 Mar 2013 Last Revised: 01 Mar 2016
Working Paper Series
University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 930
37.

The Contribution of Bank Regulation and Fair Value Accounting to Procyclical Leverage

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 29 Jul 2013 Last Revised: 08 Mar 2017
Accepted Paper Series
University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 894
38.

Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 02 Apr 2008 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University - Department of Accounting
Downloads 890
39.

Value Investing in Credit Markets

Review of Accounting Studies, Vol. 17, No. 3, 2012
Number of pages: 67 Posted: 04 Apr 2011 Last Revised: 16 Oct 2012
Accepted Paper Series
London School of Economics and Political Science, AQR Capital Management, LLC and London Business School
Downloads 869
40.

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
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Working Paper Series
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads 802
41.

A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings

Review of Accounting Studies, Vol. 17, No. 4, 2012
Number of pages: 41 Posted: 29 Dec 2009 Last Revised: 15 Feb 2012
Accepted Paper Series
Boston College, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 795
42.

The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World

Review of Accounting Studies, Forthcoming
Number of pages: 45 Posted: 14 Mar 2007 Last Revised: 20 Oct 2010
Accepted Paper Series
University of Waterloo, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 791
43.

The Impact of the Institutional Environment on the Value Relevance of Fair Values

Review of Accounting Studies, Vol. 22, No. 1, 2017
Number of pages: 49 Posted: 12 Feb 2011 Last Revised: 17 May 2017
Accepted Paper Series
University of Neuchatel - Institute of Financial Analysis and Lancaster University - Management School
Downloads 790
44.

Initial Evidence on the Market Impact of the XBRL Mandate

Review of Accounting Studies, 2014, Volume 19, pp. 1468-1503, Rock Center for Corporate Governance at Stanford University Working Paper No. 149
Number of pages: 53 Posted: 16 Apr 2011 Last Revised: 02 Feb 2015
Accepted Paper Series
Stanford University - Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and Penn State University
Downloads 788
45.

Information Relevance, Reliability, and Disclosure

Review of Accounting Studies (2012) 17:189-226
Number of pages: 53 Posted: 22 May 2009 Last Revised: 01 Mar 2014
Accepted Paper Series
University of California, Berkeley
Downloads 778
46.

What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 08 Jan 2010 Last Revised: 10 Dec 2011
Accepted Paper Series
Brock University - Faculty of Business
Downloads 750
47.

Textual Risk Disclosures and Investors’ Risk Perceptions

Review of Accounting Studies 18, pp. 1088-1122, 2013
Number of pages: 49 Posted: 07 Jan 2011 Last Revised: 29 Dec 2016
Accepted Paper Series
University of Connecticut - Department of Accounting and C.T. Bauer College of Business University of Houston
Downloads 737
48.

The Association between Book-Tax Conformity and Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012 Last Revised: 15 May 2014
Accepted Paper Series
Oklahoma State University - Spears School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Downloads 736
49.

Political Contributions and Analyst Behavior

Review of Accounting Studies, 2016, 21(1): 37-88
Number of pages: 57 Posted: 03 Oct 2010 Last Revised: 08 Mar 2016
Accepted Paper Series
College of Business, Stony Brook University, University of Miami - School of Business Administration and Nanyang Technological University (NTU)
Downloads 711
50.

Information Asymmetry, Investment Horizons and the Dual Role of Public Announcements

Review of Accounting Studies, Vol. 5, 2000, London Bus. School Accounting Working Paper No. 001, Cass Business School Research Paper
Number of pages: 40 Posted: 01 Feb 1997
Accepted Paper Series
University of Exeter Business School

Multiple version iconThere are 2 versions of this paper

Downloads 707