Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
Accounting complexity, misreporting, and the consequences of misreporting2011/07/29English88
A theory of risk disclosure2017/07/14English87
Using machine learning to detect misstatements2020/10/02English87
Analyst following along the supply chain2014/06/10English86
Management earnings forecast disclosure policy and the cost of equity capital2011/12/13English86
Does the midpoint of range earnings forecasts represent managers’ expectations?2013/11/24English85
Competition and voluntary disclosure: evidence from deregulation in the banking industry2018/07/11English85
Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling2016/07/01English84
Do ESG funds make stakeholder-friendly investments?2022/06/27English84
The usefulness of accounting estimates for predicting cash flows and earnings2009/07/02English83
Value investing in credit markets2012/06/22English82
Within-industry timing of earnings warnings: do managers herd?2009/12/13English82
On the relation between expected returns and implied cost of capital2009/03/05English81
Do pennies matter? Investor relations consequences of small negative earnings surprises2009/02/28English81
Explicit relative performance evaluation in performance-vested equity grants2009/02/06English80
Inter-industry network structure and the cross-predictability of earnings and stock returns2014/04/29English79
Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings2007/07/07English79
Do managers use earnings guidance to influence street earnings exclusions?2011/05/31English79
Venture-backed Private Equity Valuation and Financial Statement Information2006/03/01English78
The effect of pension accounting on corporate pension asset allocation2009/04/01English78
Linear valuation without OLS: the Theil-Sen estimation approach2014/06/26English78
Shareholder activism and voluntary disclosure2017/06/08English78
Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?2012/04/03English77
Using IRS data to identify income shifting to foreign affiliates2019/03/28English77
On Accounting-Based Valuation Formulae*2005/09/01English76
Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance2010/04/28English76
Accruals and price crashes2016/03/14English76
Bank earnings and regulatory capital management using available for sale securities2017/09/30English76
Is the decline in the value relevance of accounting driven by increased conservatism?2010/06/06English75
Disclosure of GAAP line items in earnings announcements2009/04/17English75