Review of Accounting Studies E-Z

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1996 Volume 1(1) - Volume 28(4) 2023

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Provided by James R. Martin, Ph.D., CMA
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Easton, P. 2001. Discussion of: “When capital follows profitability: Non-linear residual income dynamics”. Review of Accounting Studies 6(2-3): 267-274.

Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.

Easton, P. 2004. Discussion of “Forward versus trailing earnings in equity valuation”. Review of Accounting Studies 9(2-3): 331-336.

Easton, P. and J. Pae. 2004. Accounting conservatism and the relation between returns and accounting data. Review of Accounting Studies 9(4): 495-521.

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.

Easton, P., P. Shroff and G. Taylor. 2000. Permanent and transitory earnings, accounting recording lag, and the earnings coefficient. Review of Accounting Studies 5(4): 281-300.

Ecker, F., J. Francis, P. Olsson and K. Schipper. 2021. Non-random sampling and association tests on realized returns and risk proxies. Review of Accounting Studies 26(2): 772-814.

Einhorn, E. and A. Ziv. 2012. Biased voluntary disclosure. Review of Accounting Studies 17(2): 420-442.

Ellahie, A. 2021. Earnings beta. Review of Accounting Studies 26(1): 81-123. (Easy-to-construct earnings beta is useful for researchers requiring a measure of systematic risk).

Ellahie, A. and X. Peng. 2021. Management forecasts of volatility. Review of Accounting Studies 26(2): 620-657.

Elliott, J. A., A. Ghosh and D. Moon. 2010. Asymmetric valuation of sustained growth by bond- and equity-holders. Review of Accounting Studies 15(4): 833-878.

Erickson, M., S. Wang and X. F. Zhang. 2012. The change in information uncertainty and acquirer wealth losses. Review of Accounting Studies 17(4): 913-943.

Ertan, A. 2022. Real earnings through syndicated lending. Review of Accounting Studies 27(4): 1157-1198.

Ertan, A., S. A. Karolyi, P. W. Kelly and R. Stoumbos. 2022. Earnings announcement return extrapolation. Review of Accounting Studies 27(1): 185-230.

Ertan, A., S. A. Karolyi, P. W. Kelly and R. Stoumbos. 2022. Correction to: Earnings announcement return extrapolation. Review of Accounting Studies 27(1): 231.

Ertimur, Y. 2007. Discussion of “How disclosure quality affects the level of information asymmetry”. Review of Accounting Studies 12(2-3): 479-485.

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.

Ertimur, Y., J. Livnat and M. Martikainen. 2003. Differential market reactions to revenue and expense surprises. Review of Accounting Studies 8(2-3): 185-211.

Ertimur, Y., W. J. Mayew and S. R. Stubben. 2011. Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S. Review of Accounting Studies 16(1): 29-58.

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.

Ettredge, M., K. Johnstone, M. Stone and Q. Wang. 2011. The effects of firm size, corporate governance quality, and bad news on disclosure compliance. Review of Accounting Studies 16(4): 866-889.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.

Even-Tov, O. and N. B. Ozel. 2021. What moves stock prices around credit rating changes? Review of Accounting Studies 26(4): 1390-1427.

Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.

Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.

Fairfield, P. M., K. A. Kitching and V. W. Tang. 2009. Are special items informative about future profit margins? Review of Accounting Studies 14(2-3): 204-236.

Fairfield, P. M., S. Whisenant and T. L. Yohn. 2003. The differential persistence of accruals and cash flows for future operating income versus future profitability. Review of Accounting Studies 8(2-3): 221-243.

Fan, Q. and W. Li. 2018. Leading indicator variables and managerial incentives in a dynamic agency setting. Review of Accounting Studies 23(4): 1715-1753.

Fang, B. and O. Hope. 2021. Analyst teams. Review of Accounting Studies 26(2): 425-467. (The impact of teamwork on sell-side analysts' performance).

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.

Farlee, M. A. 1998. Welfare effects of timely reporting. Review of Accounting Studies 3(3): 289-320.

Fedyk, A., J. Hodson, N. Khimich and T. Fedyk. 2022. Is artificial intelligence improving the audit process? Review of Accounting Studies 27(3): 938-985.

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.

Feltham, G. A. and C. Hofmann. 2012. Information suppression in multi-agent contracting. Review of Accounting Studies 17(2): 254-278.

Feldman, R., S. Govindaraj, J. Livnat and B. Segal. 2010. Management's tone change, post earnings announcement drift and accruals. Review of Accounting Studies 15(4): 915-953.

Feltham, G. A. and M. G. H. Wu. 2000. Public reports, information acquisition by investors, and management incentives. Review of Accounting Studies 5(2): 155-190.

Feltham, G. A. and M. G. H. Wu. 2001. Incentive efficiency of stock versus options. Review of Accounting Studies 6(1): 7-28.

Feng, M. 2014. Discussion of "Evaluating cross-sectional forecasting models for implied cost of capital." Review of Accounting Studies 19(3): 1186-1190.

Feng, R., M. D. Kimbrough and S. Wei. 2022. The role of information transparency in the product market: An examination of the sustainability of profitability differences. Review of Accounting Studies 27(2): 668-705.

Ferreira, P. H., R. Kraussl and W. R. Landsman. 2019. Reliability and relevance of fair values: Private equity investments and investee fundamentals. Review of Accounting Studies 24(4): 1427-1449.

Ferri, F. 2009. Discussion of "Explicit relative performance evaluation in performance-vested equity grants". Review of Accounting Studies 14(2-3): 307-313.

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.

Fields, T. D., S. Rangan and S. R. Thiagarajan. 1998. An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry. Review of Accounting Studies 3(1-2): 103-130.

Finley, A. R. 2019. Correction to: The impact of large tax settlement favorability on firms' subsequent tax avoidance. Review of Accounting Studies 24(1): 188.

Finley, A. R. 2019. The impact of large tax settlement favorability on firms' subsequent tax avoidance. Review of Accounting Studies 24(1): 156-187.

Finley, A. R., C. M. Hall and A. R. Marino. 2022. Negotiation and executive gender pay gaps in nonprofit organizations. Review of Accounting Studies 27(4): 1357-1388.

Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.

Firth, M., C. Lin, S. M. Wong and X. Zhao. 2019. Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems. Review of Accounting Studies 24(4): 1317-1358.

Fischer, P., C. Kim and F. Zhou. 2022. Disagreement about fundamentals: Measurement and consequences. Review of Accounting Studies 27(4): 1423-1456.

Fischer, P. E. 1999. Managing employee compensation risk. Review of Accounting Studies 4(1): 45-60.

Fitzgerald, T., S. Gray, J. Hall and R. Jeyaraj. 2013. Unconstrained estimates of the equity risk premium. Review of Accounting Studies 18(2): 560-639.

Florou, A. and U. Kosi. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies 20(4): 1407-1456.

Foster, G. 2023. Real earnings management in the motion picture industry: Strengthening the inferences from academic research. Review of Accounting Studies 28(3): 1250-1262.

Fox, Z. D. and R. Wilson. 2023. Double trouble? IRS's attention to financial accounting restatements. Review of Accounting Studies 28(4): 2002-2038.

Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.

Francoeur, C., Y. Li, Z. Singer and J. Zhang. 2023. Earnings forecasts of female CEOs: Quality and consequences. Review of Accounting Studies 28(3): 1721-1764.

Frankel, R. 2009. Discussion of "Are special items informative about future profit margins?" Review of Accounting Studies 14(2-3): 237-245.

Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.

Frankel, R., J. Lee and Z. Lemayian. 2018. Proprietary costs and sealing documents in patent litigation. Review of Accounting Studies 23(2): 452-486.

Frankel, R., S. Mcvay and M. Soliman. 2011. Non-GAAP earnings and board independence. Review of Accounting Studies 16(4): 719-744.

Frankel, R., W. J. Mayew and Y. Sun. 2010. Do pennies matter? Investor relations consequences of small negative earnings surprises. Review of Accounting Studies 15(1): 220-242.

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.

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.

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.

Gallemore, J. 2023. Bank financial reporting opacity and regulatory intervention. Review of Accounting Studies 28(3): 1765-1810.

Gao, H., H. Zhang and J. Zhang. 2018. Employee turnover likelihood and earnings management: Evidence from the inevitable disclosure doctrine. Review of Accounting Studies 23(4): 1424-1470.

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.

Garvey, G. T. 2008. Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”. Review of Accounting Studies 13(2-3): 292-294.

Ge, R. and C. Lennox. 2011. Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity? Review of Accounting Studies 16(1): 183-217.

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

Geiger, M. A., C. S. Lennox and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13(1): 55-86.

Gelb, D. S. and P. Zarowin. 2002. Corporate disclosure policy and the informativeness of stock prices. Review of Accounting Studies 7(1): 33-52.

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.

Ghicas, D. C., A. Papadaki, G. Siougle and T. Sougiannis. 2008. The relevance of quantifiable audit qualifications in the valuation of IPOs. Review of Accounting Studies 13(4): 512-550.

Ghosh, A., Z. Gu and P. C. Jain. 2005. Sustained earnings and revenue growth, earnings quality, and earnings response coefficients. Review of Accounting Studies 10(1): 33-57.

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

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.

Givoly, D., Y. Li, B. Lourie and A. Nekrasov. 2019. Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts. Review of Accounting Studies 24(4): 1147-1183.

Gjesdal, F. 2007. Discussion of “Conservatism, growth and return on investment”. Review of Accounting Studies 12(2-3): 371-376.

Gjesdal, F. and R. Antle. 2001. Dividend covenants and income measurement. Review of Accounting Studies 6(1): 53-76.

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.

Gleason, C. A. and L. F. Mills. 2008. Evidence of differing market responses to beating analysts’ targets through tax expense decreases. Review of Accounting Studies 13(2-3): 295-318.

Gleason, C. A., S. Kieback, M. Thomsen and C. Watrin. 2021. Monitoring or payroll maximization? What happens when workers enter the boardroom? Review of Accounting Studies 26(3): 1046-1087.

Glover, J. 2002. Discussion of: “Controlling investment decisions: Depreciation and capital charges”. Review of Accounting Studies 7(2-3): 283-287.

Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.

Gode, D. and P. Mohanram. 2003. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 8(4): 399-431.

Goncharov, I., E. J. Riedl and T. Sellhorn. 2014. Fair value and audit fees. Review of Accounting Studies 19(1): 210-241.

Gong, J. J., M. Young and A. Zhou. 2023. Real earnings management and the strategic release of new products: Evidence from the motion picture industry. Review of Accounting Studies 28(3): 1209-1249.

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.

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.

Gosman, M. T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.

Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.

Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.

Gox, R. F. 2010. Discussion of "Decentralized capacity management and internal pricing". Review of Accounting Studies 15(3): 479-502.

Green, J., J. R. Hand and X. F. Zhang. 2013. The supraview of return predictive signals. Review of Accounting Studies 18(3): 692-730.

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.

Grieser, W., W. J. Hadlock and J. R. Pierce. 2021. Doing good when doing well: Evidence on real earnings management. Review of Accounting Studies 26(3): 906-932.

Griffin, P. A. 2003. Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings. Review of Accounting Studies 8(4): 433-460.

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.

Gu, F., B. Lev and C. Zhu. 2023. All losses are not alike: Real versus accounting-driven reported losses. Review of Accounting Studies 28(3): 1141-1189.

Guan, Y., M. H. F. Wong and Y. Zhang. 2015. Analyst following the supply chain. Review of Accounting Studies 20(1): 210-241.

Gunny, K. A., J. Jacob and B. N. Jorgensen. 2013. Implications of the integral approach and earnings management for alternate annual reporting periods. Review of Accounting Studies 18(3): 868-891.

Guo, Q., C. Koch and A. Zhu. 2017. Joint audit, audit market structure, and consumer surplus. Review of Accounting Studies 22(4): 1595-1627.

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.

Gutierrez, E., M. Minutti-Meza, K. W. Tatum and M. Vulcheva. 2018. Consequences of adopting an expanded auditor's report in the United Kingdom. Review of Accounting Studies 23(4): 1543-1587.

Guttman, I. and I. Marinovic. 2018. Debt contracts in the presence of performance manipulation. Review of Accounting Studies 23(3): 1005-1041.

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hall, C., J. S. Judd and J. Sunder. 2023. Auditor conservatism, audit quality, and real consequences for clients. Review of Accounting Studies 28(2): 689-725.

Hallman, N., J. S. Howe and W. Wang. 2023. Analyst coverage and syndicated lending. Review of Accounting Studies 28(3): 1531-1569.

Ham, C., N. Seybert and S. Wang. 2018. Narcissism is a bad sign: CEO signature size, investment, and performance. Review of Accounting Studies 23(1): 234-264.

Ham, C. G., Z. R. Kaplan and S. Utke. 2023. Attention to dividends, inattention to earnings? Review of Accounting Studies 28(1): 265-306.

Ham, C. G., Z. R. Kaplan and Z. R. Lemayian. 2022. Rationalizing forecast inefficiency. Review of Accounting Studies 27(1): 313-343.

Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.

Hand, J. R. M. 2002. Discussion of “Earnings surprises, growth expectations, and stock returns, or, don't let an earnings torpedo sink your portfolio”. Review of Accounting Studies 7(2-3): 313-318.

Hand, J. R. M., H. Laurion, A. Lawrence and N. Martin. 2022. Explaining firms' earnings announcement stock returns using FactSet and I/B/E/S data feeds. Review of Accounting Studies 27(4): 1389-1420.

Hand, J. R. M., H. Laurion, A. Lawrence and N. Martin. 2022. Correction to: Explaining firms' earnings announcement stock returns using FactSet and I/B/E/S data feeds. Review of Accounting Studies 27(4): 1421-1422.

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.

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.

Hann, R. N., H. Kim and Y. Zheng. 2019. Intra-industry information transfers: Evidence from changes in implied volatility around earnings announcements. Review of Accounting Studies 24(3): 927-971.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Hannan, R. L., F. W. Rankin and K. L. Towry. 2010. Flattening the organization: The effect of organizational reporting structure on budgeting effectiveness. Review of Accounting Studies 15(3): 503-536.

Harris, E. E., D. G. Neely and G. D. Saxton. 2023. Social media, signaling, and donations: Testing the financial returns on nonprofits' social media investment. Review of Accounting Studies 28(2): 658-688.

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

Haw, I., B. Hu, J. J. Lee and W. Wu. 2012. Investor protection and price informativeness about future earnings: international evidence. Review of Accounting Studies 17(2): 389-419.

Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.

He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

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

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.

Heflin, F., C. Hsu and Q. Jin. 2015. Accounting conservatism and street earnings. Review of Accounting Studies 20(2): 674-709.

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.

Hendricks, B. E. and C. Shakespeare. 2013. Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights." Review of Accounting Studies 18(3): 859-867.

Henry, E. and R. Sansing. 2018. Corporate tax avoidance: Data truncation and loss firms. Review of Accounting Studies 23(3): 1042-1070.

Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.

Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34.

Hofmann, C., S. Huddart and T. Pfeiffer. 2023. An analysis of net-outcome contracting with applications to equity-based compensation. Review of Accounting Studies 28(3): 1657-1689.

Holzman, E. R., N. T. Marshall, J. H. Schroeder and T. L. Yohn. 2021. Is all disaggregation good for investors? Evidence from earnings announcements. Review of Accounting Studies 26(2): 520-558.

Honigsberg, C., S. P. Katz, S. Mutlu and G. Sadka. 2021. State contract law and the use of accounting information in debt contracts. Review of Accounting Studies 26(1): 124-171.

Hoopes, J. L., K. J. Merkley, J. Pacelli and J. H. Schroeder. 2018. Audit personnel salaries and audit quality. Review of Accounting Studies 23(3): 1096-1136.

Hope, O. and J. Liu. 2023. Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program. Review of Accounting Studies 28(4): 2233-2270.

Hope, O., C. Li, M. S. Ma and X. Su. 2023. Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic. Review of Accounting Studies 28(4): 2319-2360.

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

Hope, O., H. Lu and S. Saiy. 2019. Director compensation and related party transactions. Review of Accounting Studies 24(4): 1392-1426.

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.

Horton, J. and G. Serafeim. 2010. Market reaction to and valuation of IFRS reconciliation adjustments: First evidence from the UK. Review of Accounting Studies 15(4): 725-751.

Hostak, P., T. Lys, Y. G. Yang and E. Carr. 2013. An examination of the impact of the Sarbanes-Oxley Act on the attractiveness of U.S. capital markets for foreign firms. Review of Accounting Studies 18(2): 522-559.

Hou, Y. 2015. The role of diversification in the pricing of accruals quality. Review of Accounting Studies 20(3): 1059-1092.

Hribar, P. 2002. Discussion of “Inventory changes and future returns”. Review of Accounting Studies 7(2-3): 189-193.

Hribar, P. and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9(2-3): 337-356.

Hribar, P., T. Kravet and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19(1): 506-538.

Hu, J., S. Li and T. Shevlin. 2023. How does the market for corporate control impact tax avoidance? Evidence from international M&A laws. Review of Accounting Studies 28(1): 340-383.

Huang, A. H., J. Shen and A. Y. Zang. 2022. The unintended benefit of the risk factor mandate of 2005. Review of Accounting Studies 27(4): 1319-1355.

Huang, A. H., J. Shen and A. Y. Zang. 2022. Correction to: The unintended benefit of the risk factor mandate of 2005. Review of Accounting Studies 27(4): 1356.

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.

Huang, R., C. Marquardt and B. Zhang. 2023. Revenue-expense matching and performance measure choice. Review of Accounting Studies 28(3): 1690-1720.

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.

Huang, S., H. Tan, X. Wang and C. Yu. 2023. Valuation uncertainty and analysts' use of DCF models. Review of Accounting Studies 28(2): 827-861.

Huddart, S. and V. G. Narayanan. 2002. An empirical examination of tax factors and mutual funds' stock sales decisions. Review of Accounting Studies 7(2-3): 319-341.

Huffman, A. 2018. Asset use and the relevance of fair value measurement: Evidence from IAS 41. Review of Accounting Studies 23(4): 1274-1314.

Hughes, J. 1996. Memoriam. Review of Accounting Studies 1(1): 7.

Hughes, J., J. Liu and J. Liu. 2009. On the relation between returns and implied cost of capital. Review of Accounting Studies 14(2-3): 246-259.

Hughes, J., J. Liu and W. Su. 2008. On the relation between predictable market returns and predictable analyst forecast errors. Review of Accounting Studies 13(2-3): 266-291.

Hughes, J. S. and J. L. Kao. 1998. Cross-subsidization, cost allocation, and tacit coordination. Review of Accounting Studies 2(3): 265-293.

Hughes, J. S. and S. Pae. 2015. Discretionary disclosure, spillovers, and competition. Review of Accounting Studies 20(1): 319-342.

Hughes, J. S., J. L. Kao and M. Williams. 2002. Public disclosure of forward contracts and revelation of proprietary information. Review of Accounting Studies 7(4): 459-478.

Hui, K. W., C. Liang and P. E. Yeung. 2019. The effect of major customer concentration on firm profitability: Competitive or collaborative? Review of Accounting Studies 24(1): 189-229.

Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.

Hwang, L. and B. C. Sohn. 2010. Return predictability and shareholders' real options. Review of Accounting Studies 15(2): 367-402.

Hwang, Y. and A. J. Kirby. 2000. Competitive effects of disclosure in a strategic entry mode l. Review of Accounting Studies 5(1): 57-85.

Impink, J., M. Lubberink, B. van Praag and D. Veenman. 2012. Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings? Review of Accounting Studies 17(2): 227-253.

Israeli, D. 2015. Recognition versus disclosure: Evidence from fair value of investment property. Review of Accounting Studies 20(4): 1457-1503.

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.

Israeli, D., R. Kasznik and S. A. Sridharan. 2022. Unexpected distractions and investor attention to corporate announcements. Review of Accounting Studies 27(2): 477-518.

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.

Jackson, A. B., M. A. Plumlee and B. R. Rountree. 2018. Decomposing the market, industry, and firm components of profitability: Implications for forecasts of profitability. Review of Accounting Studies 23(3): 1071-1095.

Jayaraman, S. and L. Shivakumar. 2013. Agency-based demand for conservatism: Evidence from state adoption of antitakeover laws. Review of Accounting Studies 18(1): 95-134.

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.

Jian, M. and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15(1): 70-105. (This study documents that Chinese firms prop up earnings by using abnormal related sales to their controlling owners).

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

Jiang, G., C. M. C. Lee and Y. Zhang. 2005. Information uncertainty and expected returns. Review of Accounting Studies 10(2-3): 185-221.

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.

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.

Jo, H., Y. Kim and M. S. Park. 2007. Underwriter choice and earnings management: Evidence from seasoned equity offerings. Review of Accounting Studies 12(1): 23-59.

Johnson, B. A., L. L. Lisic, J. S. Moon and M. Wang. 2023. SEC comment letters on form S-4 and M&A accounting quality. Review of Accounting Studies 28(2): 862-909.

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.

Johnson, M. F. 1999. Business cycles and the relation between security returns and earnings. Review of Accounting Studies 4(2): 93-117.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2000. Shareholder wealth effects of the private securities litigation reform act of 1995. Review of Accounting Studies 5(3): 217-233.

Johnson, N. B. 2006. Divisional performance measurement and transfer pricing for intangible assets. Review of Accounting Studies 11(2-3): 339-365.

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.

Jorion, P., C. Shi and S. Zhang. 2009. Tightening credit standards: The role of accounting quality. Review of Accounting Studies 14(1): 123-160.

Jost, P. J. 2023. Auditing versus monitoring and the role of commitment. Review of Accounting Studies 28(1): 463-496.

Jung, M. J. 2013. Investor overlap and diffusion of disclosure practices. Review of Accounting Studies 18(1): 167-206.

Kachelmeier, S. J. 1996. Do cosmetic reporting variations affect market behavior? A laboratory study of the accounting emphasis on unavoidable costs. Review of Accounting Studies 1(2): 115-140.

Kalay, A. 2015. Investor sophistication and disclosure clienteles. Review of Accounting Studies 20(2): 976-1011.

Kallunki, J. and E. Pyykko. 2013. Do defaulting CEOs and directors increase the likelihood of financial distress of the firm? Review of Accounting Studies 18(1): 228-260.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. Lobo. 2018. Societal trust and corporate tax avoidance. Review of Accounting Studies 23(4): 1588-1628.

Kang, J. K., C. D. Williams and R. Wittenberg-Moerman. 2021. CDS trading and nonrelationship lending dynamics. Review of Accounting Studies 26(1): 258-292.

Kanodia, C. 1999. Discussion of “Comparing alternative hedge accounting standards: Shareholders' perspective”. Review of Accounting Studies 4(3-4): 293-297.

Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.

Kapons, M., P. Kelly, R. Stoumbos and R. Zambrana. 2023. Dividends, trust, and firm value. Review of Accounting Studies 28(3): 1354-1387.

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

Karuna, C. 2010. Discussion of "The impact of product market competition on the quantity and quality of voluntary disclosures". Review of Accounting Studies 15(3): 712-723.

Kasznik, R. 2004. Discussion of “The effect of accounting restatements on earnings revisions and the estimated cost of capital”. Review of Accounting Studies 9(2-3): 357-367.

Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.

Ke, B., O. Rui and W. Yu. 2012. Hong Kong stock listing and the sensitivity of managerial compensation to firm performance in state-controlled Chinese firms. Review of Accounting Studies 17(1): 166-188.

Kenchington, D. G. 2019. Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks? Review of Accounting Studies 24(2): 593-628.

Kent, R. and J. Birt. 2021. IAS 7 and value relevance: The direct method versus the indirect method. Review of Accounting Studies 26(4): 1532-1586. (Circumstances where the direct method statement of cash flows provides more value relevant information).

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.

Kim, J. and H. Shi. 2012. IFRS reporting, firm-specific information flows, and institutional environments: International evidence. Review of Accounting Studies 17(3): 474-517.

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.

Kim, J., C. Wang and F. Wu. 2023. The real effects of risk disclosures: Evidence from climate change reporting in 10-Ks. Review of Accounting Studies 28(4): 2271-2318.

Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1929-1970.

Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Correction to: Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1971.

Kim, J., J. S. L. Tsui and C. H. Yi. 2011. The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies 16(4): 779-811.

 Kim, J., S. McGuire and R. Wilson. 2022. Expected economic growth and investment in corporate tax planning. Review of Accounting Studies 27(2): 745-778.

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

Kim, J. M. 2023. Uncertainty about managerial horizon and voluntary disclosure. Review of Accounting Studies 28(2): 615-657.

Kim, J. M., D. J. Taylor and R. E. Verrecchia. 2021. Voluntary disclosure when private information and disclosure costs are jointly determined. Review of Accounting Studies 26(3): 971-1003.

Kim, S. 2013. What is behind the magic of O-Score? An alternative interpretation of Dichev's (1998) bankruptcy anomaly. Review of Accounting Studies 18(2): 291-323.

Kim, S., P. Kraft and S. G. Ryan. 2013. Financial statement comparability and credit risk. Review of Accounting Studies 18(3): 783-823.

Kim, Y. and M. S. Park. 2012. Are all management earnings forecasts created equal? Expectations management versus communication. Review of Accounting Studies 17(4): 807-847.

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.

Koh, K., S. Rajgopal and S. Srinivasan. 2013. Non-audit services and financial reporting quality: Evidence from 1978-1980. Review of Accounting Studies 18(1): 1-33.

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.

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.

Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.

Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597.

Koonce, L., Z. Leitter and B. White. 2023. The effect of a warning on investors' reactions to disclosure readability. Review of Accounting Studies 28(2): 769-791.

Kormendi, R. and P. Zarowin. 1996. Dividend policy and permanence of earnings. Review of Accounting Studies 1(2): 141-160.

Kothari, S. P., T. E. Laguerre and A. J. Leone. 2002. Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays. Review of Accounting Studies 7(4): 355-382.

Kravet, T. and T. Shevlin. 2010. Accounting restatements and information risk. Review of Accounting Studies 15(2): 264-294.

Kravet, T. and V. Muslu. 2013. Textual risk disclosures and investors' risk perceptions. Review of Accounting Studies 18(4): 1088-1122.

Kravet, T. D., S. E. McVay and D. P. Weber. 2018. Costs and benefits of internal control audits: Evidence from M&A transactions. Review of Accounting Studies 23(4): 1389-1423.

Krishnan, G. V., B. Srinidhi and L. Su. 2008. Inventory policy, accruals quality and information risk. Review of Accounting Studies 13(2-3): 369-410.

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

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.

Kwon, Y. K. 2001. Book value, residual earnings, and equilibrium firm value with asymmetric information. Review of Accounting Studies 6(4): 387-395.

Kwon, Y. K., D. P. Newman and Y. S. Suh. 2001. The demand for accounting conservatism for management control. Review of Accounting Studies 6(1): 29-52.

Lai, C. 2015. Growth in residual income, short and long term, in the OJ model. Review of Accounting Studies 20(4): 1287-1296.

Lambert, R. A. 1999. Discussion of “Asset valuation and performance measurement in a dynamic agency setting”. Review of Accounting Studies 4(3-4): 259-264.

Lambert, R. A. 2009. Discussion of "On the relation between expected returns and implied cost of capital". Review of Accounting Studies 14(2-3): 260-268.

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Lara, J. M. G., B. G. Osma and F. Penalva. 2009. Accounting conservatism and corporate governance. Review of Accounting Studies 14(1): 161-201.

Lara, J. M. G., B. G. Osma and F. Penalva. 2011. Conditional conservatism and cost of capital. Review of Accounting Studies 16(2): 247-271.

Larmande, F. and J. P. Ponssard. 2014. Fishing for excuses and performance evaluation. Review of Accounting Studies 19(2): 988-1008.

Larocque, S. 2013. Analysts' earnings forecast errors and cost of equity capital estimates. Review of Accounting Studies 18(1): 135-166.

Larson, C. R., R. Sloan and J. Z. Giedt. 2018. Defining, measuring, and modeling accruals: A guide for researchers. Review of Accounting Studies 23(3): 827-871.

Law, K. K. F. and L. F. Mills. 2017. Military experience and corporate tax avoidance. Review of Accounting Studies 22(1): 141-184.

Lawrence, A. 2013. Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods." Review of Accounting Studies 18(3): 892-898.

Lawrence, L. 2022. Practical issues to consider when working with big data. Review of Accounting Studies 27(3): 1117-1124.

Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.

Lee, Y. G. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19(2): 539-572.

Legoria, J., K. D. Melendrez and J. K. Reynolds. 2013. Qualitative audit materiality and earnings management. Review of Accounting Studies 18(2): 414-442.

Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.

Lehavy, R. 2009. Discussion of "Are earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies 14(2-3): 392-400.

Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.

Lehmer, T., B. Lourie and D. Shanthikumar. 2022. Brokerage trading volume and analysts' earnings forecasts: A conflict of interest? Review of Accounting Studies 27(2): 441-476.

Lennox, C. S. and A. Kausar. 2017. Estimation risk and auditor conservatism. Review of Accounting Studies 22(1): 185-216.

Lennox, C. S., J. J. Schmidt and A. M. Thompson. 2023. Why are expanded audit reports not informative to investors? Evidence from the United Kingdom. Review of Accounting Studies 28(1): 497-532.

Lerman, A. and J. Livnat. 2010. The new Form 8-K disclosures. Review of Accounting Studies 15(4): 752-778.

Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.

Lev, B., S. Li and T. Sougiannis. 2010. The usefulness of accounting estimates for predicting cash flows and earnings. Review of Accounting Studies 15(4): 779-807.

Levi, S. 2008. Voluntary disclosure of accruals in earnings press releases and the pricing of accruals. Review of Accounting Studies 13(1): 1-21.

Lewellen, C. M. 2023. Tax haven incorporation and financial reporting transparency. Review of Accounting Studies 28(3): 1811-1855.

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

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, 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, J., N. Lin and R. Zhao. 2018. Corporate governance roles of information quality and corporate takeovers. Review of Accounting Studies 23(3): 1207-1240.

Li, K. K. 2011. How well do investors understand loss persistence? Review of Accounting Studies 16(3): 630-667.

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.

Li, K. K. and R. G. Sloan. 2017. Has goodwill accounting gone bad? Review of Accounting Studies 22(2): 964-1003.

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.

Li, Q., E. L. Maydew, R. H. Willis and L. Xu. 2023. Taxes and director independence: Evidence from board reforms worldwide. Review of Accounting Studies 28(2): 910-957.

Li, X. 2010. The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies 15(3): 663-711.

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.

Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.

Lin, H. and D. E. M. Sappington. 2015. Welfare-enhancing fraudulent behavior. Review of Accounting Studies 20(1): 343-370.

Linsmeier, T. J. 2013. A standard setter's framework for selecting between fair value and historical cost measurement attributes: A basis for discussion of "Does fair value accounting for nonfinancial assets pass the market test?" Review of Accounting Studies 18(3): 776-782.

Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.

Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294.

Liu, J. 2004. Discussion of “The role of expectations in explaining the cross-section of stock returns”. Review of Accounting Studies 9(2-3): 189-196.

Livdan, D. and A Nezlobin. 2017. Accounting rules, equity valuation, and growth options. Review of Accounting Studies 22(3): 1122-1155.

Livnat, J. and Y. Zhang. 2012. Information interpretation or information discovery: Which role of analysts do investors value more? Review of Accounting Studies 17(3): 612-641.

Livne, G. 2000. Information asymmetry, investment horizons, and the dual role of public announcements. Review of Accounting Studies 5(2): 127-153.

Lo, K. 2012. What do analysts do? Discussion of "Information interpretation or information discovery: Which role of analysts do investors value more?" Review of Accounting Studies 17(3): 642-648.

Lobo, G. J., M. Neel and A. Rhodes. 2018. Accounting comparability and relative performance evaluation in CEO compensation. Review of Accounting Studies 23(3): 1137-1176.

Lok, S. and S. Richardson. 2011. Credit markets and financial information. Review of Accounting Studies 16(3): 487-500.

Louis, H., D. Robinson and A. Sbaraglia. 2008. An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly. Review of Accounting Studies 13(1): 23-54.

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

Lundholm, R. J. 2001. Discussion of: “On the aggregation and valuation of deferred taxes”. Review of Accounting Studies 6(2-3): 299-304.

Lundholm, R. J. 2021. FSA in an ETF world. Review of Accounting Studies 26(4): 1428-1455. (Financial statement analysis in the presence of an electronically traded fund).

Luo, M., S. Shao and F. Zhang. 2018. Does financial reporting above or below operating income matter to firms investors? The case of investment income in China. Review of Accounting Studies 23(4): 1754-1790.

Lyle, M. R., J. L. Callen and R. J. Elliott. 2013. Dynamic risk, accounting-based valuation and firm fundamentals. Review of Accounting Studies 18(4): 899-929.

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.

Makar, S., L. Wang and P. Alam. 2013. The mixed attribute model in SFAS 133 cash flow hedge accounting: Implications for market pricing. Review of Accounting Studies 18(1): 66-94.

Mansi, S. A., W. F. Maxwell and D. P. Miller. 2011. Analyst forecast characteristics and the cost of debt. Review of Accounting Studies 16(1): 116-142.

Marinovic, I. 2014. Discussion of "Equilibrium earnings management and managerial compensation in a multiperiod agency setting." Review of Accounting Studies 19(3): 1078-1085.

Marquardt, C. A. and C. I. Wiedman. 2007. Economic consequences of financial reporting changes: Diluted EPS and contingent convertible securities. Review of Accounting Studies 12(4): 487-523.

Marques, A. 2006. SEC interventions and the frequency and usefulness of non-GAAP financial measures. Review of Accounting Studies 11(4): 549-574.

Marra, T. and J. Suijs. 2004. Going-public and the influence of disclosure environments. Review of Accounting Studies 9(4): 465-493.

Martens, T. 2023. The disclosure function of the U.S. patent system: Evidence from the PTDL program and extreme snowfall. Review of Accounting Studies 28(1): 237-264.

Martini, J. T. 2015. The optimal focus of transfer prices: Pre-tax profitability versus tax minimization. Review of Accounting Studies 20(2): 866-898.

Mauritz, C., M. Nienhaus and C. Oehler. 2023. The role of individual audit partners for narrative disclosures. Review of Accounting Studies 28(1): 1-44.

Mayew, W. J., N. Y. Sharp and M. Venkatachalam. 2013. Using earnings conference calls to identify analysts with superior private information. Review of Accounting Studies 18(2): 386-413.

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.

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

McMullin, J. L., B. P. Miller and B. J. Twedt. 2019. Increased mandated disclosure frequency and price formation: Evidence from the 8-K expansion regulation. Review of Accounting Studies 24(1): 1-33.

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.

McNichols, M. F. 2003. Discussion of “Why are earnings kinky? An examination of the earnings management explanation”. Review of Accounting Studies 8(2-3): 385-391.

McVay, S., V. Nagar and V. W. Tang. 2006. Trading incentives to meet the analyst forecast. Review of Accounting Studies 11(4): 575-598.

Melumad, N. D., G. Weyns and A. Ziv. 1999. Comparing alternative hedge accounting standards: Shareholders' perspective. Review of Accounting Studies 4(3-4): 265-292.

Merkley, K. J., L. S. Bamber and T. E. Christensen. 2013. Detailed management earnings forecasts: Do analysts listen? Review of Accounting Studies 18(2): 479-521.

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.

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.

Minton, B. A., C. M. Schrand and B. R. Walther. 2002. The role of volatility in forecasting. Review of Accounting Studies 7(2-3): 195-215.

Mittendorf, B. 2010. The role of audit thresholds in the misreporting of private information. Review of Accounting Studies 15(2): 243-263.

Mohanram, P. and D. Gode. 2013. Removing predictable analyst forecast errors to improve implied cost of equity estimates. Review of Accounting Studies 18(2): 443-478.

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

Mohanram, P., S. Saiy and D. Vyas. 2018. Fundamental analysis of banks: The use of financial statement information to screen winners from losers. Review of Accounting Studies 23(1): 200-233.

Mohanram, P. S. 2005. Separating winners from losers among low book-to-market stocks using financial statement analysis. Review of Accounting Studies 10(2-3): 133-170.

Mohnen, A. and M. Bareket. 2007. Performance measurement for investment decisions under capital constraints. Review of Accounting Studies 12(1): 1-22.

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.

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Monahan, S. J. 2008. Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”. Review of Accounting Studies 13(2-3): 206-215.

Monahan, S. J. 2011. Discussion of "Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth" Review of Accounting Studies 16(3): 458-463.

Morgan, J. and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3(4): 365-385.

Moser, W. K. Newberry and A. Puckett. 2011. Bank debt covenants and firms' responses to FAS 150 liability recognition: evidence from trust preferred stock. Review of Accounting Studies 16(2): 355-376.

Myers, L. A., J. E. Shipman, Q. T. Swanquist and R. L. Whited. 2018. Measuring the market response to going concern modifications: The importance of disclosure timing. Review of Accounting Studies 23(4): 1512-1542.

Na, K. and W. Yan. 2022. Languages and corporate tax avoidance. Review of Accounting Studies 27(1): 148-184.

Nagar, V. 2006. Discussion of “Performance, growth and earnings management”. Review of Accounting Studies 11(2-3): 335-337.

Nagar, V., M. V. Madhav and K. Ray. 2018. An information-based model for the differential treatment of gains and losses. Review of Accounting Studies 23(2): 622-653.

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.

Naughton, J. P. 2019. Regulatory oversight and trade-offs in earnings management: Evidence from pension accounting. Review of Accounting Studies 24(2): 456-490.

Naughton, J. P., R. Roga, J. Sunder and R. Zhang. 2018. SEC monitoring of foreign firms' disclosures in the presence of foreign regulators. Review of Accounting Studies 23(4): 1355-1388.

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