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Results 1 - 20 of 484  for All Library Resources

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Refined by: Journal Title: Review Of Accounting Studies remove
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1
The disclosure quality consequences of copying standard-setter guidance
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Article
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The disclosure quality consequences of copying standard-setter guidance

Review 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/s11142-022-09728-7

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2
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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3
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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4
The role of external regulators in mergers and acquisitions: evidence from SEC comment letters
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Article
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The role of external regulators in mergers and acquisitions: evidence from SEC comment letters

Review 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-y

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5
Bridging the gap between stock price and bottom-line accounting numbers
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Article
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Bridging the gap between stock price and bottom-line accounting numbers

Review of accounting studies, 2024-03, Vol.29 (1), p.701-735 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09722-z

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6
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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7
CEO pay ratio voluntary disclosures and stakeholder reactions
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Article
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CEO pay ratio voluntary disclosures and stakeholder reactions

Review of accounting studies, 2024-03, Vol.29 (1), p.109-150 [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/s11142-022-09720-1

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8
Firm complexity and post-earnings announcement drift
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Article
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Firm complexity and post-earnings announcement drift

Review of accounting studies, 2024-03, Vol.29 (1), p.527-579 [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/s11142-022-09727-8

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9
Real effects of tax audits
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Article
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Real effects of tax audits

Review of accounting studies, 2024-03, Vol.29 (1), p.665-700 [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. ;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/s11142-022-09717-w

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10
How pervasive is corporate fraud?
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Article
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How pervasive is corporate fraud?

Review of accounting studies, 2024-03, Vol.29 (1), p.736-769 [Peer Reviewed Journal]

The Author(s) 2023 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09738-5

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11
Climate-risk materiality and firm risk
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Article
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Climate-risk materiality and firm risk

Review of accounting studies, 2024-03, Vol.29 (1), p.33-74 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09718-9

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12
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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13
The association between current earnings surprises and the ex post bias of concurrently issued management forecasts
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Article
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The association between current earnings surprises and the ex post bias of concurrently issued management forecasts

Review of accounting studies, 2023-12, Vol.28 (4), p.2104-2149 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09683-3

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14
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
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Article
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The real effects of risk disclosures: evidence from climate change reporting in 10-Ks

Review 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-z

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15
Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions
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Article
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Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions

Review of accounting studies, 2023-12, Vol.28 (4), p.1972-2001 [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/s11142-022-09679-z

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16
CEO compensation and real estate prices: pay for luck or pay for action?
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Article
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CEO compensation and real estate prices: pay for luck or pay for action?

Review of accounting studies, 2023-12, Vol.28 (4), p.2401-2447 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09700-5

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17
Public peers, accounting comparability, and value relevance of private firms’ financial reporting
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Article
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Public peers, accounting comparability, and value relevance of private firms’ financial reporting

Review of accounting studies, 2023-12, Vol.28 (4), p.2642-2676 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-022-09707-y

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18
Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures
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Article
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Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures

Review of accounting studies, 2023-12, Vol.28 (4), p.1929-1970 [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/s11142-022-09678-0

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19
On the validity of asymmetric timeliness measures of accounting conservatism
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Article
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On the validity of asymmetric timeliness measures of accounting conservatism

Review of accounting studies, 2023-12, Vol.28 (4), p.2150-2195 [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/s11142-022-09684-2

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20
Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
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Article
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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities

Review 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/s11142-022-09704-1

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