Volumes 22(1) - 22(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
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1455-1457.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1423-1454.
Anantharaman, D. 2017. The role of specialists in financial reporting: Evidence from pension accounting. Review of Accounting Studies 22(3): 1261-1306.
Barth, M. E., J. Gomez-Biscarri, R. Kasznik and G. Lopez-Espinosa. 2017. Bank earnings and regulatory capital management using available for sale securities. Review of Accounting Studies 22(4): 1761-1792.
Blaylock, B., F. B. Gaertner and T. Shevlin. 2017. Book-tax conformity and capital structure. Review of Accounting Studies 22(2): 903-932.
Bonsall, S. B. IV and B. P. Miller. 2017. The impact of narrative disclosure readability on bond ratings and the cost of debt. Review of Accounting Studies 22(2): 608-643.
Bourveau, T. and J. Schoenfeld. 2017. Shareholder activism and voluntary disclosure. Review of Accounting Studies 22(3): 1307-1339.
Cao, Y., L. A. Myers, A. Tsang and Y. G. Yang. 2017. Management forecasts and the cost of equity capital: International evidence. Review of Accounting Studies 22(2): 791-838.
Casey, R., F. Gao, M. Kirschenheiter, S. Li and S. Pandit. 2017. Articulation-based accruals. Review of Accounting Studies 22(1): 288-319.
Cassar, G. and J. Gerakos. 2017. Do risk management practices work? Evidence from hedge funds. Review of Accounting Studies 22(3): 1084-1121.
Chen, E., I. Gavious and B. Lev. 2017. The positive externalities of IFRS R&D capitalization: Enhanced voluntary disclosure. Review of Accounting Studies 22(2): 677-714.
Chi, W., L. A. Myers, T. C. Omer and H. Xie. 2017. The effects of audit partner pre-client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies 22(1): 361-391.
Chung, S. G., B. W. Goh, J. Ng and K. O. Yong. 2017. Voluntary fair value disclosures beyond SFAS 157's three-level estimates. Review of Accounting Studies 22(1): 430-468.
Compton, Y. L., A. K. Gore and S. L. Kulp. 2017. Compensation design and political risk: The case of city managers. Review of Accounting Studies 22(1): 109-140.
Demerjian, P. R. 2017. Uncertainty and debt covenants. Review of Accounting Studies 22(3): 1156-1197.
D'mello, R., X. Gao and Y. Jia. 2017. Internal control and internal capital allocation: Evidence from internal capital markets of multi-segment firms. Review of Accounting Studies 22(1): 251-287.
Drake, M. S., J. R. Thornock and B. J. Twedt. 2017. The internet as an information intermediary. Review of Accounting Studies 22(2): 543-576.
Easton, P. and X. Zhang. 2017. Mixing fair-value and historical-cost accounting: Predictable other-comprehensive-income and mispricing of bank stocks. Review of Accounting Studies 22(4): 1732-1760.
Fedyk, T., Z. Singer and M. Soliman. 2017. The sharpest tool in the shed: IPO financial statement management of STEM vs. non-Stem firms. Review of Accounting Studies 22(4): 1541-1581.
Fiechter, P. and Z. Novotny-Farkas. 2017. The impact of the institutional environment on the value relevance of fair values. Review of Accounting Studies 22(1): 329-429.
Fiechter, P., W. R. Landsman, K. Peasnell and A. Renders. 2017. The IFRS option to reclassify financial assets out of fair value in 2008: The roles played by regulatory capital and too-important-to-fail status. Review of Accounting Studies 22(4): 1698-1731.
Gao, Y., J. Kim, D. Tsang and H. Wu. 2017. Go before the whistle blows: An empirical analysis of director turnover and financial fraud. Review of Accounting Studies 22(1): 320-360.
Gerakos, J. and C. Syverson. 2017. Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive. Review of Accounting Studies 22(4): 1582-1594.
Givoly, D., C. Hayn and S. Katz. 2017. The changing relevance of accounting information to debt holders over time. Review of Accounting Studies 22(1): 64-108.
Gordon, E. A., E. Henry, B. N. Jorgensen and C. L. Linthicum. 2017. Flexibility in cash-flow classifications under IFRS: Determinants and consequences. Review of Accounting Studies 22(2): 839-872.
Guo, Q., C. Koch and A. Zhu. 2017. Joint audit, audit market structure, and consumer surplus. Review of Accounting Studies 22(4): 1595-1627.
Hanlon, M., E. L. Maydew and D. Saavedra. 2017. The taxman cometh: Does tax uncertainty affect corporate cash holdings? Review of Accounting Studies 22(3): 1198-1228.
Heinle, M. S. and K. C. Smith. 2017. A theory of risk disclosure. Review of Accounting Studies 22(4): 1459-1491.
Henderson, D. and P. C. O'brien. 2017. The standard-setters' toolkit: Can principles prevail over bright lines? Review of Accounting Studies 22(2): 644-676.
Hope, O., H. Wu and W. Zhao. 2017. Blockholder exit threats in the presence of private benefits of control. Review of Accounting Studies 22(2): 873-902.
Israeli, D., C. M. Lee and S. A. Sridharan. 2017. Is there a dark side to exchange traded funds? An informative perspective. Review of Accounting Studies 22(3): 1048-1083.
Ittner, C. D. and J. Michels. 2017. Risk-based forecasting and planning and management earnings forecasts. Review of Accounting Studies 22(3): 1005-1047.
Jackson, A. B., B. R. Rountree and K. Sivaramakrishnan. 2017. Earnings co-movements and earnings manipulation. Review of Accounting Studies 22(3): 1340-1365.
Jiang, L. and H. Zhou. 2017. The role of audit verification in debt contracting: Evidence from covenant violations. Review of Accounting Studies 22(1): 469-501.
Johnson, N. B., T. Pfeiffer and G. Schneider. 2017. Two-stage capital budgeting, capital charge rates, and resource constraints. Review of Accounting Studies 22(2): 933-963.
Jones, S. 2017. Corporate bankruptcy prediction: A high dimensional analysis. Review of Accounting Studies 22(3): 1366-1422.
Joos, P. R. and J. D. Piotroski. 2017. The best of all possible worlds: Unraveling target price optimism using analysts' scenario-based valuations. Review of Accounting Studies 22(4): 1492-1540.
Kim, Y., L. Su and X. Zhu. 2017. Does the cessation of quarterly earnings guidance reduce investors' short-termism? Review of Accounting Studies 22(2): 715-752.
Koo, D. S., S. Ramalingegowda and Y. Yu. 2017. The effect of financial reporting quality on corporate dividend policy. Review of Accounting Studies 22(2): 753-790.
Law, K. K. F. and L. F. Mills. 2017. Military experience and corporate tax avoidance. Review of Accounting Studies 22(1): 141-184.
Lennox, C. S. and A. Kausar. 2017. Estimation risk and auditor conservatism. Review of Accounting Studies 22(1): 185-216.
Li, B. and Z. Liu. 2017. The oversight role of regulators: Evidence from SEC comment letters in the IPO process. Review of Accounting Studies 22(3): 1229-1260.
Li, K. K. and R. G. Sloan. 2017. Has goodwill accounting gone bad? Review of Accounting Studies 22(2): 964-1003.
Livdan, D. and A Nezlobin. 2017. Accounting rules, equity valuation, and growth options. Review of Accounting Studies 22(3): 1122-1155.
Matejka, M. and K. Ray. 2017. Balancing difficulty of performance targets: Theory and evidence. Review of Accounting Studies 22(4): 1666-1697.
Mattei, M. M. and P. Platikanova. 2017. Do product market threats affect analyst forecast precision? Review of Accounting Studies 22(4): 1628-1665.
Nallareddy, S. and M. Ogneva. 2017. Accrual quality, skill, and the cross-section of mutual fund returns. Review of Accounting Studies 22(2): 503-542.
Shevlin, T., J. Thornock and B. Williams. 2017. An examination of firms' responses to tax forgiveness. Review of Accounting Studies 22(2): 577-607.
Shroff, N. 2017. Corporate investment and changes in GAAP. Review of Accounting Studies 22(1): 1-63.
Wellman, L. A. 2017. Mitigating political uncertainty. Review of Accounting Studies 22(1): 217-250.