Management And Accounting Web

Review of Accounting Studies 2020

Volumes 25(1) - 25(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

Amiram, D., S. Huang and S. Rajgopal. 2020. Does financial reporting misconduct pay off even when discovered? Review of Accounting Studies 25(3): 811-854.

Asher, C., S. McVay and S. Toynbee. 2020. The changing implications of research and development expenditures for future profitability. Review of Accounting Studies 25(2): 405-437.

Ball, R. T., J. Bonham and T. Hemmer. 2020. Does it pay to 'Be Like Mike'? Aspirational peer firms and relative performance evaluation. Review of Accounting Studies 25(4): 1507-1541.

Bertomeu, J. 2020. Machine learning improves accounting: Discussion, implementation and research opportunities. Review of Accounting Studies 25(3): 1135-1155.

Bhattacharya, N., B. Chakrabarty and X. Wang. 2020. High-frequency traders and price informativeness during earnings announcements. Review of Accounting Studies 25(3): 1156-1199.

Bhojraj, S. 2020. Stock compensation expense, cash flows, and inflated valuations. Review of Accounting Studies 25(3): 1078-1097.

Cade, N. L., L. Koonce and K. I. Mendoza. 2020. Using video to disclose forward-looking information: The effect of nonverbal cues on investors' judgments. Review of Accounting Studies 25(4): 1444-1474.

Cadman, B., R. Carrizosa and X. Peng. 2020. Inducement grants, hiring announcements, and adverse selection for new CEOs. Review of Accounting Studies 25(1): 279-312.

Callen, J. L. and M. R. Lyle. 2020. The term structure of implied costs of equity capital. Review of Accounting Studies 25(1): 342-404.

Chahine, S., G. Colak, I. Hasan and M. Mazboudi. 2020. Investor relations and IPO performance. Review of Accounting Studies 25(2): 474-512.

Charitou, A. and I. Karamanou. 2020. Sleeping with the enemy: Should investment banks be allowed to engage in prop trading? Review of Accounting Studies 25(2): 513-557.

Chen, X., M. Feng and L. Chan. 2020. Family entrenchment and internal control: Evidence from S&P 1500 firms. Review of Accounting Studies 25(1): 246-278.

Chen, X., Q. Cheng, Y. Hao and Q. Liu. 2020. GDP growth incentives and earnings management: Evidence from China. Review of Accounting Studies 25(3): 1002-1039.

Cheng, C. S. A., K. C. K. Chu and J. Ohlson. 2020. Analyst forecasts: Sales and profit margins. Review of Accounting Studies 25(1): 54-83.

Cheng, C. S. A., K. Wang, Y. Xu and N. Zhang. 2020. The impact of revealing auditor partner quality: Evidence from a long panel. Review of Accounting Studies 25(4): 1475-1506.

Cheynel, E. and M. Liu-Watts. 2020. A simple structural estimator of disclosure costs. Review of Accounting Studies 25(1): 201-245.

Dharwadkar, R., D. Harris, S. Linna and N. Zhou. 2020. The initiation of audit committee interlocks and the contagion of accounting policy choices: Evidence from special items. Review of Accounting Studies 25(1): 120-158.

Ding, K., B. Lev, X. Peng, T. Sun and M. A. Vasarhelyi. 2020. Machine learning improves accounting estimates: Evidence from insurance payments. Review of Accounting Studies 25(3): 1098-1134.

Du, K. and S. Huddart. 2020. Economic persistence, earnings informativeness, and stock return regularities. Review of Accounting Studies 25(4): 1263-1300.

Durr, O., N. Markus and A. Rohlfing-Bastian. 2020. Incentives in optimally sized teams for projects with uncertain returns. Review of Accounting Studies 25(1): 313-341.

Fang, B., O. Hope, Z. Huang and R. Moldovan. 2020. The effects of MiFID II on sell-side analysts, buy-side analysts, and firms. Review of Accounting Studies 25(3): 855-902.

Gaertner, F. B., A. Kausar and L. B. Steele. 2020. Negative accounting earnings and gross domestic product. Review of Accounting Studies 25(4): 1382-1409.

Glaeser, S., J. Michels and R. E. Verrecchia. 2020. Discretionary disclosure and manager horizon: Evidence from patenting. Review of Accounting Studies 25(2): 597-635.

Gutierrez, E., J. Krupa, M. Minutt-Meza and M. Vulchev. 2020. Do going concern opinions provide incremental information to predict corporate defaults? Review of Accounting Studies 25(4): 1344-1381.

He, J. and M. A. Plumlee. 2020. Measuring disclosure using 8-K filings. Review of Accounting Studies 25(3): 903-962.

Jennings, J., H. Seo and M. T. Soliman. 2020. The market's reaction to changes in relative performance rankings. Review of Accounting Studies 25(2): 672-725.

Ji, Y., J. Potepa and O. Rozenbaum. 2020. The effect of ASU 2014-08 on the use of discontinued operations to manage earnings. Review of Accounting Studies 25(4): 1201-1229.

Kari, L. K. and C. B. Levine. 2020. Audit partner identification and audit quality. Review of Accounting Studies 25(2): 778-809.

Kim, J., B. Schonberger, C. Wasley and H. Land. 2020. Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation. Review of Accounting Studies 25(4): 1410-1443.

Kubick, T. R., Y. Li and J. R. Robinson. 2020. Tax-savvy executives. Review of Accounting Studies 25(4): 1301-1343.

Li, C., A. Lin, H. Lu and K. Veenstra. 2020. Gender and beauty in the financial analyst profession: Evidence from the United States and China. Review of Accounting Studies 25(4): 1230-1262.

Li, Y., N. Alexander and T. S. Hong. 2020. Opportunity knocks but once: Delayed disclosure of financial items in earnings announcements and neglect of earnings news. Review of Accounting Studies 25(1): 159-200.

Lundholm, R. and R. Rogo. 2020. Do excessively volatile forecasts impact investors? Review of Accounting Studies 25(2): 636-671.

McMullin, J. L. and B. Schonberger. 2020. Entropy-balanced accruals. Review of Accounting Studies 25(1): 84-119.

Mohanram, P., B. White and W. Zhao. 2020. Stock-based compensation, financial analysts, and equity overvaluation. Review of Accounting Studies 25(3): 1040-1077.

Ng, J., W. Saffar and J. J. Zhang. 2020. Policy uncertainty and loan loss provisions in the banking industry. Review of Accounting Studies 25(2): 726-777.

Potepa, J. 2020. The treatment of special items in determining CEO cash compensation. Review of Accounting Studies 25(2): 558-596.

Seidel, T. A., C. A. Simon and N. M. Stephens. 2020. Management bias across multiple accounting estimates. Review of Accounting Studies 25(1): 1-53.

Stuart, M. D. and R. H. Willis. 2020. Use of independent valuation specialists in valuing employee stock options: Evidence from IPOs. Review of Accounting Studies 25(2): 438-473.

Yi, R., X. Jian, Y. Zhang and X. Zhou. 2020. Social connections between media and firm executives and the properties of media reporting. Review of Accounting Studies 25(3): 963-1001.