Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure2023/08/29English1
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements2023/08/26English1
Debiasing earnings persistence estimates2023/08/29English1
Auditor conservatism, audit quality, and real consequences for clients2021/10/18English1
Revenue-expense matching and performance measure choice2022/02/16English1
New product announcements, innovation disclosure, and future firm performance2024/02/15English1
The initial effect of U.S. tax reform on foreign acquisitions2023/04/17English1
When are concurrent quarterly reports useful for investors? Evidence from ASC 6062023/02/17English1
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering2023/04/10English1
The productivity effect of digital financial reporting2023/05/27English1
Discussion of “Conservatism, growth and return on investment”2007/04/25English1
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions2022/01/06English1
The asymmetric mispricing information in analysts’ target prices2022/10/24English1
Analysts’ use of dividends in earnings forecasts2022/11/25English1
No news is bad news: local news intensity and firms’ information environments2023/10/16English1
Economic effects of litigation risk on corporate disclosure and innovation2023/07/24English1
Earnings per share targets and CEO incentives2024/01/22English1
Inventory planning and tax incentives for charitable giving2024/02/01English1
Bankruptcy in groups2023/07/26English1
Classification shifting using income-decreasing special items: measurement and valuation issues2023/06/09English1
Outside directors’ insider trading around board meetings2023/06/10English1
The risk-relevance of non-GAAP earnings2022/11/09English1
Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting2022/03/28English1
Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds2023/03/31English1
Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?2023/06/01English1
The monitoring role of social media2023/03/01English1
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions2023/01/31English1
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?2023/05/01English1
Does hedge fund activism improve investment efficiency?2023/05/30English1
Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”2008/03/11English1