Review of Accounting Studies

Titel Veröffentlichungsdatum Sprache Zitate
A Political–economic Analysis of Auditor Reporting and Auditor Switches2006/03/01English209
The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly2006/07/01English207
Separating Winners from Losers among LowBook-to-Market Stocks using Financial Statement Analysis2005/09/01English204
Disclosure of fees paid to auditors and the market valuation of earnings surprises2006/11/03English197
Publicly traded versus privately held: implications for conditional conservatism in bank accounting2008/10/25English197
Military experience and corporate tax avoidance2016/11/05English194
Financial statement comparability and credit risk2013/06/13English192
Consequences of adopting an expanded auditor’s report in the United Kingdom2018/07/30English192
Is there a dark side to exchange traded funds? An information perspective2017/05/02English189
Speaking of the short-term: disclosure horizon and managerial myopia2015/08/06English188
What drives the comparability effect of mandatory IFRS adoption?2014/06/20English184
An evaluation of SFAS No. 130 comprehensive income disclosures2007/05/30English180
Corporate investment and changes in GAAP2016/11/15English178
Capital market effects of media synthesis and dissemination: evidence from robo-journalism2017/10/02English173
Investor recognition and stock returns2008/01/09English168
SEC interventions and the frequency and usefulness of non-GAAP financial measures2006/10/11English168
Accounting restatements and information risk2009/05/12English166
Has goodwill accounting gone bad?2017/05/06English166
A re-examination of analysts’ superiority over time-series forecasts of annual earnings2012/02/14English165
The new Form 8-K disclosures2009/10/09English164
Assessing the Probability of Bankruptcy2004/03/01English162
Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK2009/07/11English162
Evaluating cross-sectional forecasting models for implied cost of capital2014/04/02English161
Conditional conservatism and cost of capital2010/05/13English160
Non-GAAP earnings and board independence2011/07/17English157
The taxman cometh: Does tax uncertainty affect corporate cash holdings?2017/05/09English155
Does increased board independence reduce earnings management? Evidence from recent regulatory reforms2015/03/01English153
The supraview of return predictive signals2013/06/06English151
What do dividends tell us about earnings quality?2009/09/25English147
Narcissism is a bad sign: CEO signature size, investment, and performance2017/09/12English146