Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
The effect of financial reporting quality on corporate dividend policy2017/04/07English74
The Effect of SFAS No. 131 on the Cross-segment Variability of Profits Reported by Multiple Segment Firms2006/03/01English73
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes2014/06/28English73
Investor protection and analysts’ cash flow forecasts around the world2007/03/22English73
Machine learning improves accounting estimates: evidence from insurance payments2020/07/07English72
The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior2017/08/29English72
What drives the increased informativeness of earnings announcements over time?2007/11/21English70
Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S2009/12/18English70
Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness2010/05/01English70
Non-audit services and financial reporting quality: evidence from 1978 to 19802012/04/26English69
The effect of enforcement transparency: Evidence from SEC comment-letter reviews2019/08/15English69
Policy uncertainty and loan loss provisions in the banking industry2020/01/16English69
Fair value accounting: information or confusion for financial markets?2014/09/09English69
Underwriter choice and earnings management: evidence from seasoned equity offerings2007/02/21English69
The effect of major customer concentration on firm profitability: competitive or collaborative?2018/10/03English68
The effect of stock price on discretionary disclosure2011/07/24English68
The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights2013/06/06English68
Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance2005/12/01English68
Audit personnel salaries and audit quality2018/07/05English67
Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs2007/02/09English67
Defining, measuring, and modeling accruals: a guide for researchers2018/07/23English67
Proprietary information spillovers and supplier choice: evidence from auditors2015/06/26English67
An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly2007/05/10English67
Audit fee residuals: Costs or rents?2015/03/26English67
Measuring audit quality2021/01/13English67
Management forecasts and the cost of equity capital: international evidence2017/03/20English67
Fair value and audit fees2013/08/29English66
Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?2011/10/16English65
Evidence of differing market responses to beating analysts’ targets through tax expense decreases2008/01/25English65
Regulation fair disclosure and the cost of equity capital2009/10/17English65