A-D
1996 Volume 1(1) - Volume 26(4) 2021
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Springer
| Journal Bibliographies Main Page
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.
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, 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.
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.
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. 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.
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.
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.
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.
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.
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.
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.
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.
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, 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.
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., 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.
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. 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.
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.
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, 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.
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.
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