Review of Accounting Studies

Title Publication Date Language Citations
Valuation of loss firms in a knowledge-based economy2007/02/21English111
On the relation between predictable market returns and predictable analyst forecast errors2008/01/16English109
The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis2011/05/31English109
Does fair value accounting for non-financial assets pass the market test?2013/05/29English109
Corporate tax avoidance: data truncation and loss firms2018/06/13English108
Management forecast credibility and underreaction to news2013/01/13English106
Product market competition and conditional conservatism2014/01/07English106
Corporate bankruptcy prediction: a high dimensional analysis2017/06/17English104
The effect of CEO inside debt holdings on financial reporting quality2014/08/31English104
Mitigating political uncertainty2016/12/02English104
Corporate governance, compensation consultants, and CEO pay levels2012/03/09English103
Societal trust and corporate tax avoidance2018/09/17English102
Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”2005/09/01English101
Target’s earnings quality and bidders’ takeover decisions2013/05/22English100
The internet as an information intermediary2017/04/08English98
Inside the “black box” of private in-house meetings2018/01/26English97
Where do firms manage earnings?2012/06/24English97
Tightening credit standards: the role of accounting quality2007/11/06English97
A theory of voluntary disclosure and cost of capital2013/05/10English96
The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality2016/10/29English95
Performance, Growth and Earnings Management2006/05/20English94
Do loan loss reserves behave like capital? Evidence from recent bank failures2014/03/28English94
Do investor expectations affect sell-side analysts’ forecast bias and forecast accuracy?2012/07/19English94
Information interpretation or information discovery: which role of analysts do investors value more?2012/06/20English91
Reputation management and the disclosure of earnings forecasts2012/01/22English91
The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital2004/06/01English91
Contagion of accounting methods: evidence from stock option expensing2010/04/08English90
Political contributions and analyst behavior2015/10/20English90
Changes in bonus contracts in the post-Sarbanes–Oxley era2007/12/21English89
Removing predictable analyst forecast errors to improve implied cost of equity estimates2013/03/26English88