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Material Type: Article
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Measuring disclosure using 8-K filingsReview of accounting studies, 2020-09, Vol.25 (3), p.903-962 [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/s11142-020-09551-yFull text available |
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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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3 |
Material Type: Article
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Entropy-balanced accrualsReview of accounting studies, 2020-03, Vol.25 (1), p.84-119 [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/s11142-019-09525-9Full 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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5 |
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 ;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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6 |
Material Type: Article
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Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?Review of accounting studies, 2022-06, Vol.27 (2), p.441-476 [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/s11142-021-09619-3Full text available |
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7 |
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 ;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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8 |
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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9 |
Material Type: Article
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Bridging the gap between stock price and bottom-line accounting numbersReview of accounting studies, 2024-03, Vol.29 (1), p.701-735 [Peer Reviewed Journal]The Author(s) 2022 ;The Author(s) 2022. 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/s11142-022-09722-zDigital Resources/Online E-Resources |
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10 |
Material Type: Article
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Machine learning improves accounting estimates: evidence from insurance paymentsReview of accounting studies, 2020-09, Vol.25 (3), p.1098-1134 [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/s11142-020-09546-9Full text available |
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11 |
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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12 |
Material Type: Article
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The benefits of specific risk-factor disclosuresReview of accounting studies, 2016-12, Vol.21 (4), p.1005-1045 [Peer Reviewed Journal]Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9371-1Full text available |
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13 |
Material Type: Article
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Using machine learning to detect misstatementsReview of accounting studies, 2021-06, Vol.26 (2), p.468-519 [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/s11142-020-09563-8Full text available |
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14 |
Material Type: Article
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The effect of manager-specific optimism on the tone of earnings conference callsReview of accounting studies, 2015-06, Vol.20 (2), p.639-673 [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/s11142-014-9309-4Full text available |
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15 |
Material Type: Article
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The effect of ASU 2014–08 on the use of discontinued operations to manage earningsReview of accounting studies, 2020-12, Vol.25 (4), p.1201-1229 [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/s11142-020-09535-yFull text available |
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16 |
Material Type: Article
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Going digital: implications for firm value and performanceReview of accounting studies, 2024-06, Vol.29 (2), p.1619-1665 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) 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/s11142-023-09753-0Digital Resources/Online E-Resources |
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17 |
Material Type: Article
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Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United StatesReview of accounting studies, 2023-06, Vol.28 (2), p.1035-1073 [Peer Reviewed Journal]The Author(s) 2022 ;The Author(s) 2022. 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/s11142-021-09663-zFull text available |
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18 |
Material Type: Article
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Is tax aggressiveness associated with tax litigation risk? Evidence from D&O InsuranceReview of accounting studies, 2022-06, Vol.27 (2), p.519-569 [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/s11142-021-09612-wFull text available |
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19 |
Material Type: Article
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Startups’ demand for accounting expertise: evidence from a randomized field experimentReview of accounting studies, 2023-06 [Peer Reviewed Journal]ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-023-09775-8Digital Resources/Online E-Resources |
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20 |
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 |