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Material Type: Article
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Textual classification of SEC comment lettersReview of accounting studies, 2021-03, Vol.26 (1), p.37-80 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2020 ;Springer Science+Business Media, LLC, part of Springer Nature 2020. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-020-09565-6Full text available |
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Material Type: Article
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Mandatory CSR and sustainability reporting: economic analysis and literature reviewReview of accounting studies, 2021-09, Vol.26 (3), p.1176-1248 [Peer Reviewed Journal]The Author(s) 2021 ;The Author(s) 2021. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09609-5Full text available |
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3 |
Material Type: Article
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The real effects of risk disclosures: evidence from climate change reporting in 10-KsReview of accounting studies, 2023-12, Vol.28 (4), p.2271-2318 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09687-zDigital Resources/Online E-Resources |
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Material Type: Article
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The disclosure quality consequences of copying standard-setter guidanceReview of accounting studies, 2024-03, Vol.29 (1), p.770-808 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09728-7Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilitiesReview of accounting studies, 2023-12, Vol.28 (4), p.2516-2555 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09704-1Digital Resources/Online E-Resources |
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Material Type: Article
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A review of the IFRS adoption literatureReview of Accounting Studies, 2016-09, Vol.21 (3), p.898-1004 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9363-1Full text available |
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7 |
Material Type: Article
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Capitalization vs. expensing and the behavior of R&D expendituresReview of accounting studies, 2022-12, Vol.27 (4), p.1199-1232 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09631-7Full text available |
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8 |
Material Type: Article
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The information content of mandatory risk factor disclosures in corporate filingsReview of accounting studies, 2014-03, Vol.19 (1), p.396-455 [Peer Reviewed Journal]Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9258-3Full text available |
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9 |
Material Type: Article
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Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literatureReview of accounting studies, 2018-06, Vol.23 (2), p.732-783 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Accounting Studies is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-017-9435-xFull text available |
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10 |
Material Type: Article
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A new measure of accounting qualityReview of accounting studies, 2014-03, Vol.19 (1), p.506-538 [Peer Reviewed Journal]Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9253-8Full text available |
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11 |
Material Type: Article
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Has goodwill accounting gone bad?Review of accounting studies, 2017-06, Vol.22 (2), p.964-1003 [Peer Reviewed Journal]Springer Science+Business Media New York 2017 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-017-9401-7Full text available |
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12 |
Material Type: Article
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What drives the comparability effect of mandatory IFRS adoption?Review of accounting studies, 2015-03, Vol.20 (1), p.242-282 [Peer Reviewed Journal]Springer Science+Business Media New York 2014 ;Springer Science+Business Media New York 2015 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-014-9296-5Full text available |
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13 |
Material Type: Article
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The role of external regulators in mergers and acquisitions: evidence from SEC comment lettersReview of accounting studies, 2024-03, Vol.29 (1), p.451-492 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09723-yDigital Resources/Online E-Resources |
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14 |
Material Type: Article
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Corporate investment and changes in GAAPReview of accounting studies, 2017-03, Vol.22 (1), p.1-63 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;Review of Accounting Studies is a copyright of Springer, 2017. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9375-xFull text available |
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15 |
Material Type: Article
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SEC comment letters on form S-4 and M&A accounting qualityReview of accounting studies, 2023-06, Vol.28 (2), p.862-909 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09659-9Digital Resources/Online E-Resources |
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16 |
Material Type: Article
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Does mandatory IFRS adoption facilitate debt financing?Review of accounting studies, 2015-12, Vol.20 (4), p.1407-1456 [Peer Reviewed Journal]Springer Science+Business Media New York 2015 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-015-9325-zFull text available |
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17 |
Material Type: Article
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Other comprehensive income, its components, and analysts’ forecastsReview of accounting studies, 2023-06, Vol.28 (2), p.792-826 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09656-yDigital Resources/Online E-Resources |
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18 |
Material Type: Article
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How does the market for corporate control impact tax avoidance? Evidence from international M&A lawsReview of accounting studies, 2023-03, Vol.28 (1), p.340-383 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09644-2Full text available |
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19 |
Material Type: Article
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Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experimentReview of accounting studies, 2022-12, Vol.27 (4), p.1276-1318 [Peer Reviewed Journal]The Author(s) 2021 ;ISSN: 1573-7136 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09633-5Full text available |
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20 |
Material Type: Article
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Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-sellingReview of accounting studies, 2023-03, Vol.28 (1), p.201-236 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2021 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09640-6Full text available |