Management And Accounting Web

Review of Accounting Studies 2016

Volumes 21(1) - 21(4)

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

Review of Accounting Studies 1996-2021  |  Journal Updates by Year

Bach, C. and P. O. Christian. 2016. Consumption-based equity valuation. Review of Accounting Studies 21(4): 1149-1202.

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.

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.

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.

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.

Bissessur, S. W. and D. Veenman. 2016. Analyst information precision and small earnings surprises. Review of Accounting Studies 21(4): 1327-1360.

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.

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

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.

Chen, S., J. Thomas and F. Zhang. 2016. Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions. Review of Accounting Studies 21(4): 1081-1115.

Cheng, Q., F. Du, X. Wang and Y. Wang. 2016. Seeing is believing: Analysts' corporate site visits. Review of Accounting Studies 21(4): 1245-1286.

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

De George, E. T., X. Li and L. Shivakumar. 2016. A review of the IFRS adoption literature. Review of Accounting Studies 21(3): 898-1004.

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.

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

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., H. A. Hong and J. Kim. 2016. Price discovery in the CDS market: The informational role of equity short interest. Review of Accounting Studies 21(4): 1116-1148.

Hope, O., D. Hu and L. Hai. 2016. The benefits of specific risk-factor disclosures. Review of Accounting Studies 21(4): 1005-1045.

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.

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

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.

Kim, J. B. 2016. Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings. Review of Accounting Studies 21(4): 1361-1400.

Konchitchki, Y., Y. Luo, M. L. Ma and F. Wu. 2016. Accounting-based downside risk, cost of capital, and the macroeconomy. Review of Accounting Studies 21(1): 1-36.

Kuo, N. and C. Lee. 2016. A potential benefit of increasing book-tax conformity: Evidence from the reduction in audit fees. Review of Accounting Studies 21(4): 1287-1326.

Lewellen, J. and R. J. Resutek. 2016. The predictive power of investment and accruals. Review of Accounting Studies 21(4): 1046-1080.

Miao, B., S. H. Teoh and Z. Zhu. 2016. Limited attention, statement of cash flow disclosure, and the valuation of accruals. Review of Accounting Studies 21(2): 473-515.

Neururer, T., G. Papadakis and E. J. Riedl. 2016. Tests of investor learning models using earnings innovations and implied volatilities. Review of Accounting Studies 21(2): 400-437.

Nezlobin, A., M. V. Rajan and S. Reichelstein. 2016. Structural properties of the price-to-earnings and price-to-book ratios. Review of Accounting Studies 21(2): 438-472.

Powers, K., J. R. Robinson and B. Stomberg. 2016. How do CEO incentives affect corporate tax planning and financial reporting of income taxes? Review of Accounting Studies 21(2): 672-710.

Rogers, J. L., D. J. Skinner and S. L. C. Zechman. 2016. The role of the media in disseminating insider-trading news. Review of Accounting Studies 21(3): 711-739.

Segal, B. and D. Segal. 2016. Are mangers strategic in reporting non-earnings news? Evidence on timing and news bundling. Review of Accounting Studies 21(4): 1203-1244.

Zhang, N. 2016. The effects of anticipated future investments on firm value: Evidence from mergers and acquisitions. Review of Accounting Studies 21(2): 516-558.

Zhu, W. 2016. Accruals and price crashes. Review of Accounting Studies 21(2): 349-399.