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Results 1 - 20 of 751  for All Library Resources

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1
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions
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Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions

Review of accounting studies, 2024-06, Vol.29 (2), p.1039-1096 [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/s11142-022-09749-2

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2
Did FIN 48 improve the mapping between tax expense and future cash taxes?
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Article
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Did FIN 48 improve the mapping between tax expense and future cash taxes?

Review of accounting studies, 2024-06, Vol.29 (2), p.1794-1830 [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/s11142-022-09751-8

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3
The monitoring role of social media
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Article
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The monitoring role of social media

Review of accounting studies, 2024-06, Vol.29 (2), p.1666-1706 [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/s11142-023-09757-w

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4
Material changes in accounting estimates and the usefulness of earnings
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Article
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Material changes in accounting estimates and the usefulness of earnings

Review of accounting studies, 2024-06, Vol.29 (2), p.1320-1359 [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/s11142-023-09759-8

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5
Analysts’ use of dividends in earnings forecasts
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Article
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Analysts’ use of dividends in earnings forecasts

Review of accounting studies, 2024-06, Vol.29 (2), p.1192-1234 [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 (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/s11142-022-09735-8

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6
Financial reporting for cryptocurrency
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Article
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Financial reporting for cryptocurrency

Review of accounting studies, 2024-06, Vol.29 (2), p.1707-1740 [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/s11142-022-09741-w

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7
The impact of standard setting on individual investors: evidence from SFAS 109
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Article
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The impact of standard setting on individual investors: evidence from SFAS 109

Review of accounting studies, 2024-06, Vol.29 (2), p.1407-1455 [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/s11142-022-09740-x

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8
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis
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Article
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The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis

Review of accounting studies, 2024-06, Vol.29 (2), p.1997-2029 [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 (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/s11142-022-09743-8

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9
Taxing multinational income based on value creation versus value realization: an industry perspective
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Article
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Taxing multinational income based on value creation versus value realization: an industry perspective

Review of accounting studies, 2024-06, Vol.29 (2), p.1831-1853 [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/s11142-022-09747-4

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10
Earnings prediction with DuPont components and calibration by life cycle
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Article
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Earnings prediction with DuPont components and calibration by life cycle

Review of accounting studies, 2024-06, Vol.29 (2), p.1456-1490 [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/s11142-022-09748-3

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11
Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms
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Article
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Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms

Review of accounting studies, 2024-06, Vol.29 (2), p.1235-1275 [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 (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/s11142-022-09742-9

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12
Going digital: implications for firm value and performance
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Article
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Going digital: implications for firm value and performance

Review 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/s11142-023-09753-0

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13
Nonrecurring income taxes
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Article
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Nonrecurring income taxes

Review of accounting studies, 2024-06, Vol.29 (2), p.1741-1793 [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 (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/s11142-022-09736-7

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14
Proprietary costs and the equity financing choice
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Article
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Proprietary costs and the equity financing choice

Review of accounting studies, 2024-06, Vol.29 (2), p.1276-1319 [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/s11142-022-09745-6

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15
On the dynamics between local and international tax planning in multinational corporations
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Article
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On the dynamics between local and international tax planning in multinational corporations

Review of accounting studies, 2024-03, Vol.29 (1), p.852-888 [Peer Reviewed Journal]

The Author(s) 2022 ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09731-y

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16
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
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Article
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Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification

Review of accounting studies, 2024-03, Vol.29 (1), p.75-108 [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/s11142-022-09719-8

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17
Firm innovation and covenant tightness
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Article
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Firm innovation and covenant tightness

Review of accounting studies, 2024-03, Vol.29 (1), p.151-193 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09712-1

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18
Representations and warranties insurance in mergers and acquisitions
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Article
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Representations and warranties insurance in mergers and acquisitions

Review of accounting studies, 2024-03, Vol.29 (1), p.423-450 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09709-w

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19
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas
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Article
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Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas

Review of accounting studies, 2024-03, Vol.29 (1), p.809-851 [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/s11142-022-09729-6

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20
Overprecise forecasts
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Article
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Overprecise forecasts

Review of accounting studies, 2024-03, Vol.29 (1), p.276-326 [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/s11142-022-09724-x

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