Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Review of Accounting Studies 1996-2021
| Journal Updates by Year
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.
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.
Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.
Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.
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.
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.
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.
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.
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, 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.
Cascino, S. and J. Gassen. 2015. What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies 20(1): 242-282.
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.
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.
Curtis, A., M. F. Lewis-Western and S. Toynbee. 2015. Historical cost measurement and the use of DuPont analysis by market participants. Review of Accounting Studies 20(3): 1210-1245.
Davis, A. K., W. Ge, D. Matsumoto and J. L. Zhang. 2015. The effect of manager-specific optimism on the tone of earnings conference calls. Review of Accounting Studies 20(2): 639-673.
De Franco, G., O. Hope and S. Larocque. 2015. Analysts' choice of peer companies. Review of Accounting Studies 20(1): 82-109.
Donelson, D. C. and R. J. Resutek. 2015. The predictive qualities of earnings volatility and earnings uncertainty. Review of Accounting Studies 20(1): 470-500.
Doogar, R., P. Sivadasan and I. Solomon. 2015. Audit fee residuals: Costs or rents? Review of Accounting Studies 20(4): 1247-1286.
Drake, M. S., J. N. Myers, L. A. Myers and M. D. Stuart. 2015. Short sellers and the informativeness of stock prices with respect to future earnings. Review of Accounting Studies 20(2): 747-774.
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.
Florou, A. and U. Kosi. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies 20(4): 1407-1456.
Guan, Y., M. H. F. Wong and Y. Zhang. 2015. Analyst following the supply chain. Review of Accounting Studies 20(1): 210-241.
He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.
Heflin, F., C. Hsu and Q. Jin. 2015. Accounting conservatism and street earnings. Review of Accounting Studies 20(2): 674-709.
Hou, Y. 2015. The role of diversification in the pricing of accruals quality. Review of Accounting Studies 20(3): 1059-1092.
Hughes, J. S. and S. Pae. 2015. Discretionary disclosure, spillovers, and competition. Review of Accounting Studies 20(1): 319-342.
Israeli, D. 2015. Recognition versus disclosure: Evidence from fair value of investment property. Review of Accounting Studies 20(4): 1457-1503.
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.
Kalay, A. 2015. Investor sophistication and disclosure clienteles. Review of Accounting Studies 20(2): 976-1011.
Lai, C. 2015. Growth in residual income, short and long term, in the OJ model. Review of Accounting Studies 20(4): 1287-1296.
Li, N., Y. Lou and F. P. Vasvari. 2015. Default clauses in debt contracts. Review of Accounting Studies 20(4): 1596-1637.
Li, N., Y. Lou and F. P. Vasvari. 2015. Erratum to: Default clauses in debt contracts. Review of Accounting Studies 20(4): 1638.
Lin, H. and D. E. M. Sappington. 2015. Welfare-enhancing fraudulent behavior. Review of Accounting Studies 20(1): 343-370.
Lynn, R., N. Sharp and B. Twedt. 2015. Who's heard on the street? Determinants and consequences of financial analyst coverage in the business press. Review of Accounting Studies 20(1): 173-209.
Magnan, M., A. Menini and A. Parbonetti. 2015. Fair value accounting: Information or confusion for financial markets? Review of Accounting Studies 20(1): 559-591.
Martini, J. T. 2015. The optimal focus of transfer prices: Pre-tax profitability versus tax minimization. Review of Accounting Studies 20(2): 866-898.
Mcinchols, M. F. and S. R. Stubben. 2015. The effect of target-firm accounting quality on valuation in acquisitions. Review of Accounting Studies 20(1): 110-140.
Momente, F., F. Reggiani and S. Richardson. 2015. Accruals and future performance: Can it be attributed to risk? Review of Accounting Studies 20(4): 1297-1333.
Nezlobin, A., S. Reichelstein and Y. Wang. 2015. Managerial performance evaluation for capacity investments. Review of Accounting Studies 20(1): 283-318.
Ohlson, J. A. and S. Kim. 2015. Linear valuation without OLS: The Theil-Sen estimating approach. Review of Accounting Studies 20(1): 395-435.
Owens, E. L. and J. S. Wu. 2015. Quarter-end repo borrowing dynamics and bank risk opacity. Review of Accounting Studies 20(3): 1164-1209.
Plumlee, M., X. Yuan, M. Yan and J. J. Yu. 2015. Bank loan spread and private information: Pending approval patents. Review of Accounting Studies 20(2): 593-638.
Ramanan, R. N. V. 2015. Promoting informativeness via staggered information releases. Review of Accounting Studies 20(1): 537-558.
Sikes, S. A. and R. E. Verrecchia. 2015. Dividend tax capitalization and liquidity. Review of Accounting Studies 20(4): 1334-1372.