Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
Tax haven incorporation and financial reporting transparency2022/04/27English2
Managers’ use of humor on public earnings conference calls2023/04/03English2
The explanatory power of explanatory variables2023/07/01English2
Uncertainty about managerial horizon and voluntary disclosure2022/02/02English2
Forward Versus Trailing Earnings in Equity Valuation2004/06/01English2
Discussion of “The Role of Information Precision in Determining Cost of Equity Capital”2004/06/01English2
Discussion of “Divisional performance measurement and transfer pricing for intangible assets”2006/05/19English2
Earnings announcement delays and implications for the auditor-client relationship2021/09/30English2
The impact of governmental accounting standards on public-sector pension funding2023/03/23English2
Analyst following and R&D investment2023/03/17English2
Career concerns for revealing misreporting2021/06/19English2
Geographic connections to China and insider trading at the start of the COVID-19 pandemic2022/09/02English2
On the dynamics between local and international tax planning in multinational corporations2022/10/07English2
When do firms use one set of books in an international tax compliance game?2022/02/08English2
Discussion of “Financial statement comparability and credit risk”2013/07/03English1
Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”2008/03/04English1
Filing speed, information leakage, and price formation2022/02/12English1
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas2022/10/07English1
Strategic syndication: is bad news shared in loan syndicates?2022/10/12English1
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities2022/09/12English1
Representations and warranties insurance in mergers and acquisitions2022/09/10English1
An analysis of net-outcome contracting with applications to equity-based compensation2022/05/16English1
Is tax return information useful to equity investors?2023/08/12English1
Proprietary costs and the equity financing choice2023/01/25English1
Which multiples matter in M &A? An overview2023/06/21English1
Discussion of “Dynamic performance measurement with intangible assets”2009/03/25English1
Discussion of “The robustness of the Sabarnes Oxley effect on the U.S. capital market”2009/03/22English1
Editorial2011/06/15English1
Editorial2010/03/04English1
Discussion of “equilibrium earnings management and managerial compensation in a multiperiod agency setting”2014/05/18English1