Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
On the tax efficiency of startup firms2022/03/25English3
Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care2021/08/28English3
The role of information transparency in the product market: an examination of the sustainability of profitability differences2021/09/16English3
Nonrecurring income taxes2022/12/03English3
Discussion of “Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth”2011/05/13English3
Discussion of “How well do investors understand loss persistence?”2011/05/17English3
Discussion of “Contagion of accounting methods: evidence from stock option expensing”2010/05/13English3
Economic persistence, earnings informativeness, and stock return regularities2020/04/23English3
Non-random sampling and association tests on realized returns and risk proxies2021/03/09English3
Capital budgeting using residual income maximization1996/03/01English3
Real effects of separating investment and operating cash flows1996/03/01English3
Private and public disclosures and the efficiency of stock prices1996/01/01English2
Renegotiation and Relative Performance Evaluation: Why an Informative Signal May Be Useless2001/03/01English2
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures2022/03/25English2
Material changes in accounting estimates and the usefulness of earnings2023/03/10English2
What can we learn about credit risk from debt valuation adjustments?2022/07/26English2
The power of not trading: Evidence from index fund ownership2022/12/01English2
Do risk management practices work? Evidence from hedge funds2017/05/12English2
FSA in an ETF world2021/03/08English2
Sleeping with the enemy: should investment banks be allowed to engage in prop trading?2020/01/28English2
Use of independent valuation specialists in valuing employee stock options: evidence from IPOs2020/03/13English2
Dividend policy and permanence of earnings1996/06/01English2
Discussion of “biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies”2007/03/08English2
Owner liability and financial reporting information as predictors of firm default in bank loans2014/01/08English2
Analyst ability and research effort: non-EPS forecast provision as a research quality signal2023/09/01English2
Risk information, investor learning, and informational feedback2022/08/30English2
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification2022/08/30English2
CEO compensation and real estate prices: pay for luck or pay for action?2022/08/23English2
Double trouble? IRS’s attention to financial accounting restatements2022/03/31English2
Private disclosure and myopia: evidence from the JOBS act2022/03/04English2