Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Review of Accounting Studies 1996-2021
| Journal Updates by Year
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., 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.
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.
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.
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.
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.
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.
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.
Brown, N. C. and T. E. Christensen. 2014. The quality of street cash flow from operations. Review of Accounting Studies 19(2): 913-954.
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, B. Miao and Y. H. Tong. 2014. Short-term earnings guidance and accrual-based earnings management. Review of Accounting Studies 19(2): 955-987.
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.
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.
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.
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.
De Jong, A., G. Mertens, M. Van der Poel and R. Van Dijk. 2014. How does earnings management influence investor's perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies 19(2): 606-627.
De Simone, L., J. R. Robinson and B. Stomberg. 2014. Distilling the reserve for uncertain tax positions: The revealing case of black liquor. Review of Accounting Studies 19(1): 456-472.
Dhaliwal, D., S. Huang, I. K. Khurana and R. Pereira. 2014. Product market competition and conditional conservatism. Review of Accounting Studies 19(4): 1309-1345.
Dikolli, S. S., W. J. Mayew and D. Nanda. 2014. CEO tenure and the performance-turnover relation. Review of Accounting Studies 19(1): 281-327.
Dong, M., S. Ryan and X. Zhang. 2014. Preserving amortized costs within a fair-value-accounting framework: Reclassification of gains and losses on available-for-sale securities upon realization. Review of Accounting Studies 19(1): 242-280.
Dou, Y., Y. Liu, G. Richardson and D. Vyas. 2014. The risk-relevance of securitizations during the recent financial crisis. Review of Accounting Studies 19(2): 839-876.
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.
Esplin, A., M. Hewitt, P. Max, Y. Marlene and T. Lombardi. 2014. Disaggregating operating and financial activities: Implications for forecasts of profitability. Review of Accounting Studies 19(1): 328-362.
Feng, M. 2014. Discussion of "Evaluating cross-sectional forecasting models for implied cost of capital." Review of Accounting Studies 19(3): 1186-1190.
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.
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.
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.
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.
Hribar, P., T. Kravet and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19(1): 506-538.
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.
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.
Keung, E. and M. S. H. Shih. 2014. Measuring discretionary accruals: Are ROA-matched models better than the original Jones-type models? Review of Accounting Studies 19(2): 736-768.
Larmande, F. and J. P. Ponssard. 2014. Fishing for excuses and performance evaluation. Review of Accounting Studies 19(2): 988-1008.
Lee, Y. G. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19(2): 539-572.
Li, K. K. and P. Mohanram. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of Accounting Studies 19(3): 1152-1185.
Marinovic, I. 2014. Discussion of "Equilibrium earnings management and managerial compensation in a multiperiod agency setting." Review of Accounting Studies 19(3): 1078-1085.
McNichols, M., M. V. Rajan and S. Reichelstein. 2014. Conservatism correction for the market-to-book ratio and Tobin's q. Review of Accounting Studies 19(4): 1393-1435.
Ng, J. and S. Roychowdhury. 2014. Do loan loss reserves behave like capital? Evidence from recent bank failures. Review of Accounting Studies 19(3): 1234-1279.
Patatoukas, P. N. 2014. Detecting news in aggregate accounting earnings: Implications for stock market valuation. Review of Accounting Studies 19(1): 134-160.
Ramalingegowda, S. 2014. Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value. Review of Accounting Studies 19(2): 1009-1045.
Shan, Y., S. Taylor and T. Walter. 2014. The role of "other information" in analysts' forecasts in understanding stock return volatility. Review of Accounting Studies 19(4): 1346-1392.
Srivastava, A. 2014. Selling-price estimates in revenue recognition and the usefulness of financial statements. Review of Accounting Studies 19(2): 661-697.
Thomas, J. and F. Zhang. 2014. Valuation of tax expense. Review of Accounting Studies 19(4): 1436-1467.
Truong, C. and C. Corrado. 2014. Options trading volume and stock price response to earnings announcements. Review of Accounting Studies 19(1): 161-209.
Yin, H. and H. Zhang. 2014. Tournaments of financial analysts. Review of Accounting Studies 19(2): 573-605.
You, H. 2014. Valuation-driven profit transfer among corporate segments. Review of Accounting Studies 19(2): 805-838.
Zhang, W. 2014. Discussion of "Board interlocks and the diffusion of disclosure policy." Review of Accounting Studies 19(3): 1120-1124.