Management And Accounting Web

Review of Accounting Studies

1996 Volume 1(1) - Volume 21(3) 2016

Recent Updates: 2014, 2015, 2016

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Springer | Journal Bibliographies Main Page

Abarbanell, J. 1999. Discussion of “Evidence on the usefulness of capital expenditures as an alternative measure of depreciation”. Review of Accounting Studies 4(3-4): 197-203.

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.

Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.

Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.

Aboody, D., R. Lehavy and B. Trueman. 2010. Limited attention and the earnings announcement returns of past stock market winners. Review of Accounting Studies 15(2): 317-344.

Algert, P. 2013. Discussion of "The supraview of return predictive signals." Review of Accounting Studies 18(3): 731-733.

Altamuro, J. and H. Zhang. 2013. The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights. Review of Accounting Studies 18(3): 833-858.

Altschuler, D., G. Chen and J. Zhou. 2015. Anticipation of management forecasts and analysts' private information search. Review of Accounting Studies 20(2): 803-838.

Amir, E., E. Einhorn and I. Kama. 2014. The role of accounting disaggregation in detecting and mitigating earnings management. Review of Accounting Studies 19(1): 43-68.

Amir, E., I. Kama and J. Livnat. 2011. Conditional versus unconditional persistence of RNOA components: Implications for valuation. Review of Accounting Studies 16(2): 302-327.

Amir, E., J. Kallunki and H. Nilsson. 2014. The association between individual audit partners' risk preferences and the composition of their client portfolios. Review of Accounting Studies 19(1): 103-133.

Amir, E., M. Kirschenheiter and K. Willard. 2001. The aggregation and valuation of deferred taxes. Review of Accounting Studies 6(2-3): 275-297.

Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.

Amiram, D., Z. Bozanic and E. Rouen. 2015. Erratum to: Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1594-1595.

Amiram, D., Z. Bozanic and E. Rouen. 2015. Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1540-1593.

An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.

Anctil, R. M. 1996. Capital budgeting using residual income maximization. Review of Accounting Studies 1(1): 9-34.

Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. Activity-based costing for economic value added®. Review of Accounting Studies 2(3): 231-264.

Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. The asymptotic optimality of residual income maximization. Review of Accounting Studies 2(3): 207-229.

Ang, A. and J. Liu. 2001. A general affine earnings valuation model. Review of Accounting Studies 6(4): 397-425.

Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.

Aobdia, D., J. Caskey and N. B. Ozel. 2014. Inter-industry network structure and the cross-predictability of earnings and stock returns. Review of Accounting Studies 19(3): 1191-1224.

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Armstrong, C. S., C. D. Ittner and D. F. Larcker. 2012. Corporate governance, compensation consultants, and CEO pay levels. Review of Accounting Studies 17(2): 322-351.

Arora, N. 2013. Discussion of "Financial statement comparability and credit risk." Review of Accounting Studies 18(3): 824-832.

Arora, N., S. Richardson and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19(1): 363-395.

Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.

Arya, A. and J. Glover. 2003. Abandonment options and information system design. Review of Accounting Studies 8(1): 29-45.

Arya, A. and J. Glover. 2008. Performance measurement manipulation: Cherry-picking what to correct. Review of Accounting Studies 13(1): 119-139.

Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.

Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.

Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417.

Ashton, D. and P. Wang. 2013. Terminal valuations, growth rates and the implied cost of capital. Review of Accounting Studies 18(1): 261-290.

Atiase, R. K., H. Li, S. Supattarakul and S. Tse. 2005. Market reaction to multiple contemporaneous earnings signals: Earnings announcements and future earnings guidance. Review of Accounting Studies 10(4): 497-525.

Ayers, B. C. and R. N. Freeman. 2003. Evidence that analyst following and institutional ownership accelerate the pricing of future earnings. Review of Accounting Studies 8(1): 47-67.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Baber, W. R., J. Krishanan and Y. Zhang. 2014. Investor perceptions of the earnings quality consequences of hiring an affiliated auditor. Review of Accounting Studies 19(1): 69-102.

Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.

Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.

Baginski, S., E. Demers, C. Wang and J. Yu. 2016. Contemporaneous verification of language: Evidence from management earnings forecasts. Review of Accounting Studies 21(1): 165-197.

Baginski, S. P. and K. C. Rakow. 2012. Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17(2): 279-321.

Baik, B., K. Kim, R. Morton and Y. Roh. 2016. Analysts' pre-tax income forecasts and the tax expense anomaly. Review of Accounting Studies 21(2): 559-595.

Baiman, S. 2007. Editorial. Review of Accounting Studies 12(2-3): 181.

Baiman, S. 2008. Editorial. Review of Accounting Studies 13(2-3): 167.

Baiman, S. 2009. Editorial. Review of Accounting Studies 14(2-3): 203.

Baiman, S. 2010. Editorial. Review of Accounting Studies 15(3): 441.

Baiman, S. and M. V. Rajan. 1998. Optimal cost targets and incentives for acquiring expertise. Review of Accounting Studies 3(3): 231-259.

Balachandran, S. and P. Mohanram. 2010. Are CEOs compensated for value destroying growth in earnings? Review of Accounting Studies 15(3): 545-577.

Balachandran, S. and P. Mohanram. 2011. Is the decline in the value relevance of accounting driven by increased conservatism? Review of Accounting Studies 16(2): 272-301.

Balachandran, S. and P. Mohanram. 2012. Using residual income to refine the relationship between earnings growth and stock returns. Review of Accounting Studies 17(1): 134-165.

Baldenius, T. 2000. Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies 5(1): 27-56.

Baldenius, T. 2006. Discussion of “Divisional performance measurement and transfer pricing for intangible assets”. Review of Accounting Studies 11(2-3): 367-376.

Baldenius, T. and A. Ziv. 2003. Performance evaluation and corporate income taxes in a sequential delegation setting. Review of Accounting Studies 8(2-3): 283-309.

Baldenius, T. and X. Meng. 2010. Signaling firm value to active investors. Review of Accounting Studies 15(3): 584-619.

Baldenius, T., S. Reichelstein and S. A. Sahay. 1999. Negotiated versus cost-based transfer pricing. Review of Accounting Studies 4(2): 67-91.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.

Barth, M. E., G. Clinch and D. Israeli. 2016. What do accruals tell us about future cash flows? Review of Accounting Studies 21(3): 768-807.

Barth, M. E., I. D. Gow and D. J. Taylor. 2012. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R. Review of Accounting Studies 17(3): 526-562.

Barth, M. E., L. D. Hodder and S. R. Stubben. 2013. Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies 18(3): 642-682.

Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68.

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.

Bartov, E. 2003. Discussion of “Investor sophistication and the mispricing of accruals”. Review of Accounting Studies 8(2-3): 277-281.

Bartov, E. 2008. Discussion of “Investor recognition and stock returns”. Review of Accounting Studies 13(2-3): 362-368.

Bartov, E., F. W. Lindahl and W. E. Ricks. 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3(4): 327-346.

Bartov, E., P. Mohanram and D. Nissim. 2007. Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs. Review of Accounting Studies 12(1): 155-179.

Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.

Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.

Basu, S. 2005. Discussion of “Conditional and unconditional conservatism: Concepts and modeling”. Review of Accounting Studies 10(2-3): 311-321.

Basu, S., S. Markov and L. Shivakumar. 2010. Inflation, earnings forecasts, and post-earnings announcement drift. Review of Accounting Studies 15(2): 403-440.

Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.

Beatty, A., R. Petacchi and H. Zhang. 2012. Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism. Review of Accounting Studies 17(3): 700-738.

Beaver, W. H. 1999. Discussion of “On transitory earnings”. Review of Accounting Studies 4(3-4): 163-167.

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

Beaver, W. H. and M. F. McNichols. 2001. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development? Review of Accounting Studies 6(2-3): 197-220.

Beaver, W. H. and S. G. Ryan. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies 10(2-3): 269-309.

Beaver, W. H., M. Carreia and M. F. Mcnichols. 2012. Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy? Review of Accounting Studies 17(4): 969-1010.

Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.

Beaver, W. H., M. F. McNichols and K. K. Nelson. 2007. An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12(4): 525-556.

Beaver, W. H., W. R. Landsman and E. L. Owens. 2012. Asymmetry in earnings timeliness and persistence: A simultaneous equation approach. Review of Accounting Studies 17(4): 781-806.

Begley, J. and P. E. Fischer. 1998. Is there information in an earnings announcement delay? Review of Accounting Studies 3(4): 347-363.

Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).

Begley, J., S. Chamberlain, S. Yang and J. L. Zhang. 2015. CEO incentives and the health of defined benefit pension plans. Review of Accounting Studies 20(3): 1013-1058.

Beneish, M. D. 1998. Discussion of “Are accruals during initial public offerings opportunistic?” Review of Accounting Studies 3(1-2): 209-221.

Beneish, M. D., C. M. C. Lee and R. L. Tarpley. 2001. Contextual fundamental analysis through the prediction of extreme returns. Review of Accounting Studies 6(2-3): 165-189.

Berger, P. G. 2003. Discussion of “Differential market reactions to revenue and expense surprises”. Review of Accounting Studies 8(2-3): 213-220.

Bergstresser, D. 2006. Discussion of “Overinvestment of free cash flow”. Review of Accounting Studies 11(2-3): 191-202.

Bernado, A. E., L. Hongbin and J. Luo. 2016. Earnings vs. stock-price based incentives in managerial compensation contracts. Review of Accounting Studies 21(1): 316-348.

Bertomeu, J. and R. P. Magee. 2015. Political pressures and the evolution of disclosure regulation. Review of Accounting Studies 20(2): 775-802.

Beuselinck, C., M. Deloof and A. Vanstraelen. 2015. Cross-jurisdictional income shifting and tax enforcement: Evidence from public versus private multinationals. Review of Accounting Studies 20(2): 710-746.

Beyer, A. and R. A. Dye. 2012. Reputation management and the disclosure of earnings forecasts. Review of Accounting Studies 17(4): 877-912.

Bhimani, A., M. A. Gulamhussen, and S. Da Richa Lopes. 2014. Owner liability and financial reporting information as predictors of firm default in bank loans. Review of Accounting Studies 19(2): 769-804.

Bhojraj, S. and B. Swaminathan. 2009. How does the corporate bond market value capital investments and accruals? Review of Accounting Studies 14(1): 31-62.

Biddle, G. C., P. Chen and G. Zhang. 2001. When capital follows profitability: Non-linear residual income dynamics. Review of Accounting Studies 6(2-3): 229-265.

Billings, M. B. and R. Jennings. 2011. The option market’s anticipation of information content in earnings announcements. Review of Accounting Studies 16(3): 587-619.

Blankespoor, E., B. P. Miller and H. D. White. 2014. Initial evidence on the market impact of the XBRL mandate. Review of Accounting Studies 19(4): 1468-1503.

Blaylock, B., F. Gaertner and T. Shevlin. 2015. The association between book-tax conformity and earnings management. Review of Accounting Studies 20(1): 141-172.

Bloomfield, R. J., M. W. Nelson and S. D. Smith. 2006. Feedback loops, fair value accounting and correlated investments. Review of Accounting Studies 11(2-3): 377-416.

Botosan, C. A., M. A. Plumlee and Y. Xie. 2004. The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9(2-3): 233-259.

Bowlin, K. O., J. Hales and S. J. Kachelmeier. 2009. Experimental evidence of how prior experience as an auditor influences managers’ strategic reporting decisions. Review of Accounting Studies 14(1): 63-87.

Bradshaw, M. T. 2011. A discussion of "Do managers use earnings guidance to influence street earnings exclusions?" Review of Accounting Studies 16(3): 528-538.

Bradshaw, M. T., L. D. Brown and K. Huang. 2013. Do sell-side analysts exhibit differential target price forecasting ability? Review of Accounting Studies 18(4): 930-955.

Bradshaw, M. T., M. S. Drake, J. N. Myers and L. A. Myers. 2012. A re-examination of analysts' superiority over time-series forecasts of annual earnings. Review of Accounting Studies 17(4): 944-968.

Bratten, B., M. Causholli and U. Khan. 2016. Usefulness of fair value for predicting banks' future earnings: Evidence from other comprehensive income and its components. Review of Accounting Studies 21(1): 280-315.

Brazel, J. F., K. L. Jones, J. Thayer and R. C. Warne. 2015. Understanding investor perceptions of financial statement fraud and their use of red flags: Evidence from the field. Review of Accounting Studies 20(4): 1373-1406.

Brochet, F., M. Loumioti and G. Serafeim. 2015. Speaking of the short-term: Disclosure horizon and managerial myopia. Review of Accounting Studies 20(3): 1122-1163.

Brooke, E. W., K. M. Rennekamp and B. J. White. 2015. Does concrete language in disclosures increase willingness to invest? Review of Accounting Studies 20(2): 839-865.

Brown, L. D. and A. Hugon. 2009. Team earnings forecasting. Review of Accounting Studies 14(4): 587-607.

Brown, L. D. and K. Sivakumar. 2003. Comparing the value relevance of two operating income measures. Review of Accounting Studies 8(4): 561-572.

Brown, N. C. and M. D. Kimbrough. 2011. Intangible investment and the importance of firm-specific factors in the determination of earnings. Review of Accounting Studies 16(3): 539-573.

Brown, N. C. and T. E. Christensen. 2014. The quality of street cash flow from operations. Review of Accounting Studies 19(2): 913-954.

Brown, S. and S. A. Hillegeist. 2007. How disclosure quality affects the level of information asymmetry. Review of Accounting Studies 12(2-3): 443-477.

Bryan, D., M. H. Liu, T. Carol, S. L. Tiras and Z. Zhuang. 2013. Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality. Review of Accounting Studies 18(4): 1123-1158.

Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8(1): 5-28.

Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.

Burgstahler, D. 1998. Discussion of “The characteristics and valuation of loss reserves of property casualty insurers”. Review of Accounting Studies 3(1-2): 97-102.

Burks, J. J. 2011. Discussion of: The option market's anticipation of information content in earnings announcements. Review of Accounting Studies 16(3): 620-629.

Burton, F. G., T. J. Wilks and M. F. Zimbelman. 2011. The impact of audit penalty distributions on the detection and frequency of fraudulent reporting. Review of Accounting Studies 16(4): 843-865.

Byzalov, D. and S. Basu. 2016. Conditional conservatism and disaggregated bad news indicators in accrual models. Review of Accounting Studies 21(3): 859-897.

Cadman, B. D., T. O. Rusticus and J. Sunder. 2013. Stock option grant vesting terms: Economic and financial reporting determinants. Review of Accounting Studies 18(4): 1159-1190.

Cai, Y., D. S. Dhaliwal, P. Yongtae and C. Pan. 2014. Board interlocks and the diffusion of disclosure policy. Review of Accounting Studies 19(3): 1086-1119.

Call, A. C., S. Chen and Y. H. Tong. 2009. Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts? Review of Accounting Studies 14(2-3): 358-391.

Call, A. C., S. Chen, B. Miao and Y. H. Tong. 2014. Short-term earnings guidance and accrual-based earnings management. Review of Accounting Studies 19(2): 955-987.

Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.

Callen, J. L., D. Segal and O. Hope. 2010. The pricing of conservative accounting and the measurement of conservatism at the firm-year level. Review of Accounting Studies 15(1): 145-178.

Campbell, J. L., H. Chen, D. S. Dhaliwal, H. Lu and L. B. Steele. 2014. The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies 19(1): 396-455.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(2): 934-975.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(4): 1639-1640.

Cao, J., F. Chen and J. L. Higgs. 2016. Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies 21(2): 633-671.

Cao, Y., L. A. Myers and T. Sougiannis. 2011. Does earnings acceleration convey information? Review of Accounting Studies 16(4): 812-842.

Cao, Y., J. N. Myers, L. A. Myers and T. C. Omer. 2015. Company reputation and the cost of equity capital. Review of Accounting Studies 20(1): 42-81.

Cao, Z. and G. Narayanamoorthy. 2014. Accounting and litigation risk: Evidence from directors' and officers' insurance pricing. Review of Accounting Studies 19(1): 1-42.

Carter, M. E., C. D. Ittner and S. L. C. Zechman. 2009. Explicit relative performance evaluation in performance-vested equity grants. Review of Accounting Studies 14(2-3): 269-306.

Carter, M. E., L. J. Lynch and S. L. C. Zechman. 2009. Changes in bonus contracts in the post-Sarbanes-Oxley era. Review of Accounting Studies 14(4): 480-506.

Cascino, S. and J. Gassen. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies 20(1): 242-282.

Caskey, J., J. Hughes and J. Liu. 2012. Leverage, excess leverage, and future returns. Review of Accounting Studies 17(2): 443-471.

Cazier, R., S. Rego, X. Tian and R. Wilson. 2015. The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes. Review of Accounting Studies 20(1): 436-469.

Cecchini, M., S. B. Jackson and X. Liu. 2012. Do initial public offering firms manage accruals? Evidence from individual accounts. Review of Accounting Studies 17(1): 22-40.

Chambers, D., R. Jennings and R. B. Thompson. 1999. Evidence on the usefulness of capital expenditures as an alternative measure of depreciation. Review of Accounting Studies 4(3-4): 169-195.

Chambers, D., R. Jennings and R. B. Thompson. 2002. Excess returns to R&D-intensive firms. Review of Accounting Studies 7(2-3): 133-158.

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chan, D. K. and K. Wong. 2002. Scope of auditors' liability, audit quality, and capital investment. Review of Accounting Studies 7(1): 97-122.

Chan, K. H., K. Z. Lin and P. L. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11(1): 21-48.

Chen, C. 2010. Do analysts and investors fully understand the persistence of the items excluded from Street earnings? Review of Accounting Studies 15(1): 32-69.

Chen, X., Q. Cheng and X. Wang. 2015. Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Review of Accounting Studies 20(2): 899-933.

Chen, Z., D. S. Dhaliwal and H. Xie. 2010. Regulation fair disclosure and the cost of equity capital. Review of Accounting Studies 15(1): 106-144.

Cheng, C. S., E. Agnes and J. Daniel. 2014. Does the market overweight imprecise information? Evidence from customer earnings announcements. Review of Accounting Studies 19(3): 1125-1151.

Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.

Chen, Q., T. Hemmer and Y. Zhang. 2011. On the optimal use of loose monitoring in agencies. Review of Accounting Studies 16(2): 328-354.

Cheynel, E. 2013. A theory of voluntary disclosure and cost of capital. Review of Accounting Studies 18(4): 987-1020.

Cheynel, E. and C. B. Levine. 2012. Analysts' sale and distribution of non fundamental information. Review of Accounting Studies 17(2): 352-388.

Choi, J., L. A. Myers, Y. Zang and D. A. Ziebart. 2011. Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management's quarterly earnings guidance. Review of Accounting Studies 16(1): 143-182.

Choi, Y., S. Lin, M. Walker and S. Young. 2007. Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies 12(4): 595-622.

Choudhary, P., A. Koester and T. Shevlin. 2016. Measuring income tax accrual quality. Review of Accounting Studies 21(1): 89-139.

Christensen, H. B. 2012. Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies 17(3): 518-562.

Christensen, H. B. and V. V. Nikolaev. 2013. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18(3): 734-775.

Christensen, J. and J. S. Demski. 1997. Product costing in the presence of endogenous subcost functions. Review of Accounting Studies 2(1): 65-87.

Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.

Christensen, P. O. and G. A. Feltham. 1997. Sequential communication in agencies. Review of Accounting Studies 2(2): 123-155.

Christensen, P. O. and G. A. Feltham. 2000. Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies 5(4): 301-329.

Christensen, T. E. 2007. Discussion of “another look at GAAP versus the street: An empirical assessment of measurement error bias”. Review of Accounting Studies 12(2-3): 305-321.

Christensen, T. E. 2008. Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”. Review of Accounting Studies 13(2-3): 319-326.

Christensen, T. E. 2012. Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R". Review of Accounting Studies 17(3): 563-571.

Christensen, T. E., K. J. Merkley, J. W. Tucker and S. Venkataraman. 2011. Do managers use earnings guidance to influence street earnings exclusions? Review of Accounting Studies 16(3): 501-527.

Ciconte, W. III., T. Marcus and J. Wu. 2014. Does the midpoint of range earnings forecasts represent managers' expectations? Review of Accounting Studies 19(2): 628-660.

Clinch, G., B. Sidhu and S. Sin. 2002. The usefulness of direct and indirect cash flow disclosures. Review of Accounting Studies 7(4): 383-404.

Clubb, C. D. B. 2013. Information dynamics, dividend displacement, conservatism, and earnings measurement: A development of the Ohlson (1995) valuation framework. Review of Accounting Studies 18(2): 360-385.

Cohen, D., R. Mashruwala and T. Zach. 2010. The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. Review of Accounting Studies 15(4): 808-832.

Cohen, D. A., R. N. Hann and M. Ogneva. 2007. Another look at GAAP versus the street: An empirical assessment of measurement error bias. Review of Accounting Studies 12(2-3): 271-303.

Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.

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Dutta, S. and Q. Fan. 2014. Equilibrium earnings management and managerial compensation in a multiperiod agency setting. Review of Accounting Studies 19(3): 1047-1077.

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Dutta, S. and S. Reichelstein. 2002. Controlling investment decisions: Depreciation and capital charges. Review of Accounting Studies 7(2-3): 253-281.

Dutta, S. and S. Reichelstein. 2005. Accrual accounting for performance evaluation. Review of Accounting Studies 10(4): 527-552.

Dutta, S. and S. Reichelstein. 2010. Decentralized capacity management and internal pricing. Review of Accounting Studies 15(3): 442-478.

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Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.

Easton, P. 2004. Discussion of “Forward versus trailing earnings in equity valuation”. Review of Accounting Studies 9(2-3): 331-336.

Easton, P. and J. Pae. 2004. Accounting conservatism and the relation between returns and accounting data. Review of Accounting Studies 9(4): 495-521.

Easton, P., P. Shroff and G. Taylor. 2000. Permanent and transitory earnings, accounting recording lag, and the earnings coefficient. Review of Accounting Studies 5(4): 281-300.

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Erickson, M., S. Wang and X. F. Zhang. 2012. The change in information uncertainty and acquirer wealth losses. Review of Accounting Studies 17(4): 913-943.

Ertimur, Y. 2007. Discussion of “How disclosure quality affects the level of information asymmetry”. Review of Accounting Studies 12(2-3): 479-485.

Ertimur, Y., F. Ferri and D. Oesch. 2015. Does the director election system matter? Evidence from majority voting. Review of Accounting Studies 20(1): 1-41.

Ertimur, Y., J. Livnat and M. Martikainen. 2003. Differential market reactions to revenue and expense surprises. Review of Accounting Studies 8(2-3): 185-211.

Ertimur, Y., W. J. Mayew and S. R. Stubben. 2011. Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S. Review of Accounting Studies 16(1): 29-58.

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Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.

Fairfield, P. M., K. A. Kitching and V. W. Tang. 2009. Are special items informative about future profit margins? Review of Accounting Studies 14(2-3): 204-236.

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Feltham, G. A. and M. G. H. Wu. 2001. Incentive efficiency of stock versus options. Review of Accounting Studies 6(1): 7-28.

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Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.

Frankel, R., S. Mcvay and M. Soliman. 2011. Non-GAAP earnings and board independence. Review of Accounting Studies 16(4): 719-744.

Frankel, R., W. J. Mayew and Y. Sun. 2010. Do pennies matter? Investor relations consequences of small negative earnings surprises. Review of Accounting Studies 15(1): 220-242.

Franz, D. R., H. R. Hassabelnaby and G. J. Lobo. 2014. Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies 19(1): 473-505.

Friedman, H. L. and M. S. Heinle. 2016. Taste, information, and asset prices: Implications for the valuation of CSR. Review of Accounting Studies 21(3): 740-767.

Friedman, H. L., J. S. Hughes and R. Saouma. 2016. Implications of biased reporting: Conservative and liberal accounting policies in oligopolies. Review of Accounting Studies 21(1): 251-279.

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Ge, W., L. Tanlu and J. L. Zhang. 2016. What are the consequences of board destaggering? Review of Accounting Studies 21(3): 808-858.

Geiger, M. A., C. S. Lennox and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13(1): 55-86.

Gelb, D. S. and P. Zarowin. 2002. Corporate disclosure policy and the informativeness of stock prices. Review of Accounting Studies 7(1): 33-52.

Ghicas, D. C., A. Papadaki, G. Siougle and T. Sougiannis. 2008. The relevance of quantifiable audit qualifications in the valuation of IPOs. Review of Accounting Studies 13(4): 512-550.

Ghosh, A., Z. Gu and P. C. Jain. 2005. Sustained earnings and revenue growth, earnings quality, and earnings response coefficients. Review of Accounting Studies 10(1): 33-57.

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

Gjesdal, F. 2007. Discussion of “Conservatism, growth and return on investment”. Review of Accounting Studies 12(2-3): 371-376.

Gjesdal, F. and R. Antle. 2001. Dividend covenants and income measurement. Review of Accounting Studies 6(1): 53-76.

Gleason, C. A. and L. F. Mills. 2008. Evidence of differing market responses to beating analysts’ targets through tax expense decreases. Review of Accounting Studies 13(2-3): 295-318.

Glover, J. 2002. Discussion of: “Controlling investment decisions: Depreciation and capital charges”. Review of Accounting Studies 7(2-3): 283-287.

Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.

Gode, D. and P. Mohanram. 2003. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 8(4): 399-431.

Goncharov, I., E. J. Riedl and T. Sellhorn. 2014. Fair value and audit fees. Review of Accounting Studies 19(1): 210-241.

Goodwin, J. and D. Wu. 2014. Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? Review of Accounting Studies 19(4): 1532-1578.

Gosman, M. T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.

Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.

Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.

Gox, R. F. 2010. Discussion of "Decentralized capacity management and internal pricing". Review of Accounting Studies 15(3): 479-502.

Green, J., J. R. Hand and X. F. Zhang. 2013. The supraview of return predictive signals. Review of Accounting Studies 18(3): 692-730.

Green, J., J. R. M. Hand and X. F. Zhang. 2016. Errors and questionable judgments in analysts' DCF models. Review of Accounting Studies 21(2): 596-632.

Griffin, P. A. 2003. Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings. Review of Accounting Studies 8(4): 433-460.

Guan, Y., M. H. F. Wong and Y. Zhang. 2015. Analyst following the supply chain. Review of Accounting Studies 20(1): 210-241.

Gunny, K. A., J. Jacob and B. N. Jorgensen. 2013. Implications of the integral approach and earnings management for alternate annual reporting periods. Review of Accounting Studies 18(3): 868-891.

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.

Hand, J. R. M. 2002. Discussion of “Earnings surprises, growth expectations, and stock returns, or, don't let an earnings torpedo sink your portfolio”. Review of Accounting Studies 7(2-3): 313-318.

Hann, R. N. 2014. A discussion of "Inter-industry network structure and the cross-predictability of earnings and stock returns." Review of Accounting Studies 19(3): 1225-1233.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Hannan, R. L., F. W. Rankin and K. L. Towry. 2010. Flattening the organization: The effect of organizational reporting structure on budgeting effectiveness. Review of Accounting Studies 15(3): 503-536.

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

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Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.

He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

Healy, P., G. Serafeim, S. Srinivasan and G. Yu. 2014. Market competition, earnings management, and persistence in accounting profitability around the world. Review of Accounting Studies 19(4): 1281-1308.

Heflin, F., C. Hsu and Q. Jin. 2015. Accounting conservatism and street earnings. Review of Accounting Studies 20(2): 674-709.

Hendricks, B. E. and C. Shakespeare. 2013. Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights." Review of Accounting Studies 18(3): 859-867.

Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.

Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34.

Horton, J. and G. Serafeim. 2010. Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review of Accounting Studies 15(4): 725-751.

Hostak, P., T. Lys, Y. G. Yang and E. Carr. 2013. An examination of the impact of the Sarbanes-Oxley Act on the attractiveness of U.S. capital markets for foreign firms. Review of Accounting Studies 18(2): 522-559.

Hou, Y. 2015. The role of diversification in the pricing of accruals quality. Review of Accounting Studies 20(3): 1059-1092.

Hribar, P. 2002. Discussion of “Inventory changes and future returns”. Review of Accounting Studies 7(2-3): 189-193.

Hribar, P. and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9(2-3): 337-356.

Hribar, P., T. Kravet and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19(1): 506-538.

Huang, Q. and T. R. Skantz. 2016. The informativeness of pro forma and street earnings: An examination of asymmetry around earnings announcements. Review of Accounting Studies 21(1): 198-250.

Huang, R., C. A. Marquardt and B. Zhang. 2014. Why do managers avoid EPS dilution? Evidence from debt-equity choice. Review of Accounting Studies 19(2): 877-912.

Huddart, S. and V. G. Narayanan. 2002. An empirical examination of tax factors and mutual funds' stock sales decisions. Review of Accounting Studies 7(2-3): 319-341.

Hughes, J. 1996. Memoriam. Review of Accounting Studies 1(1): 7.

Hughes, J., J. Liu and J. Liu. 2009. On the relation between returns and implied cost of capital. Review of Accounting Studies 14(2-3): 246-259.

Hughes, J., J. Liu and W. Su. 2008. On the relation between predictable market returns and predictable analyst forecast errors. Review of Accounting Studies 13(2-3): 266-291.

Hughes, J. S. and J. L. Kao. 1998. Cross-subsidization, cost allocation, and tacit coordination. Review of Accounting Studies 2(3): 265-293.

Hughes, J. S. and S. Pae. 2015. Discretionary disclosure, spillovers, and competition. Review of Accounting Studies 20(1): 319-342.

Hughes, J. S., J. L. Kao and M. Williams. 2002. Public disclosure of forward contracts and revelation of proprietary information. Review of Accounting Studies 7(4): 459-478.

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Hwang, Y. and A. J. Kirby. 2000. Competitive effects of disclosure in a strategic entry mode l. Review of Accounting Studies 5(1): 57-85.

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Jayaraman, S. and L. Shivakumar. 2013. Agency-based demand for conservatism: Evidence from state adoption of antitakeover laws. Review of Accounting Studies 18(1): 95-134.

Jian, M. and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15(1): 70-105. (This study documents that Chinese firms prop up earnings by using abnormal related sales to their controlling owners).

Jiang, D., A. Kumar and K. K. F. Law. 2016. Political contributions and analyst behavior. Review of Accounting Studies 21(1): 37-88.

Jiang, G., C. M. C. Lee and Y. Zhang. 2005. Information uncertainty and expected returns. Review of Accounting Studies 10(2-3): 185-221.

Jiang, J., I. Y. Wang and Y. Xie. 2015. Does it matter who serves on the Financial Accounting Standards Board? Bob Herz's resignation and fair value accounting for loans. Review of Accounting Studies 20(1): 371-394.

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Johnson, E., N. B. Johnson and T. Pfeiffer. 2016. Dual transfer pricing with internal and external trade. Review of Accounting Studies 21(1): 140-164.

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Johnson, M. F., R. Kasznik and K. K. Nelson. 2000. Shareholder wealth effects of the private securities litigation reform act of 1995. Review of Accounting Studies 5(3): 217-233.

Johnson, N. B. 2006. Divisional performance measurement and transfer pricing for intangible assets. Review of Accounting Studies 11(2-3): 339-365.

Jorion, P., C. Shi and S. Zhang. 2009. Tightening credit standards: The role of accounting quality. Review of Accounting Studies 14(1): 123-160.

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Kachelmeier, S. J. 1996. Do cosmetic reporting variations affect market behavior? A laboratory study of the accounting emphasis on unavoidable costs. Review of Accounting Studies 1(2): 115-140.

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Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.

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Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.

Ke, B., O. Rui and W. Yu. 2012. Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms. Review of Accounting Studies 17(1): 166-188.

Keskek, S., S. Tse and J. W. Tucker. 2014. Analyst information production and the timing of annual earnings forecasts. Review of Accounting Studies 19(4): 1504-1531.

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Kim, S. 2013. What is behind the magic of O-Score? An alternative interpretation of Dichev's (1998) bankruptcy anomaly. Review of Accounting Studies 18(2): 291-323.

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Kim, Y. and M. S. Park. 2012. Are all management earnings forecasts created equal? Expectations management versus communication. Review of Accounting Studies 17(4): 807-847.

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Krishnan, G. V., B. Srinidhi and L. Su. 2008. Inventory policy, accruals quality and information risk. Review of Accounting Studies 13(2-3): 369-410.

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Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.

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Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.

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Liu, J. 2004. Discussion of “The role of expectations in explaining the cross-section of stock returns”. Review of Accounting Studies 9(2-3): 189-196.

Livnat, J. and Y. Zhang. 2012. Information interpretation or information discovery: Which role of analysts do investors value more? Review of Accounting Studies 17(3): 612-641.

Livne, G. 2000. Information asymmetry, investment horizons, and the dual role of public announcements. Review of Accounting Studies 5(2): 127-153.

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Lundholm, R. J. 2001. Discussion of: “On the aggregation and valuation of deferred taxes”. Review of Accounting Studies 6(2-3): 299-304.

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