Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
Over-investment of free cash flow2006/06/23English1,338
Expected EPS and EPS Growth as Determinantsof Value2005/09/01English884
Propping through related party transactions2008/09/20English546
The information content of mandatory risk factor disclosures in corporate filings2013/10/08English500
How disclosure quality affects the level of information asymmetry2007/04/04English446
Management’s tone change, post earnings announcement drift and accruals2009/08/20English427
Conditional and Unconditional Conservatism:Concepts and Modeling2005/09/01English403
Financial statement effects of adopting international accounting standards: the case of Germany2007/07/24English401
Financial reporting complexity and investor underreaction to 10-K information2008/11/04English383
Evidence on the use of unverifiable estimates in required goodwill impairment2012/05/23English382
Mandatory CSR and sustainability reporting: economic analysis and literature review2021/07/29English377
Textual risk disclosures and investors’ risk perceptions2013/05/07English359
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 20022007/07/03English351
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism2008/01/04English350
Information Uncertainty and Expected Returns2005/09/01English350
Entropy-balanced accruals2020/01/10English342
The effect of manager-specific optimism on the tone of earnings conference calls2014/10/05English341
The impacts of product market competition on the quantity and quality of voluntary disclosures2010/04/09English333
Accounting conservatism and corporate governance2007/11/30English327
Quality minus junk2018/11/05English313
Seeing is believing: analysts’ corporate site visits2016/07/13English309
A review of the IFRS adoption literature2016/06/03English285
The benefits of specific risk-factor disclosures2016/09/21English277
The impact of narrative disclosure readability on bond ratings and the cost of debt2017/03/20English263
Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy2005/03/01English262
Asymmetric timeliness tests of accounting conservatism2007/03/01English259
A new measure of accounting quality2013/10/08English247
Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements2006/03/01English234
Causes and consequences of goodwill impairment losses2011/07/28English212
Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature2018/01/25English210