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Review of Accounting Studies

Issue 1/2021

Content (11 Articles)

Analysts’ annual earnings forecasts and changes to the I/B/E/S database

Andrew C. Call, Max Hewitt, Jessica Watkins, Teri Lombardi Yohn

Open Access

Earnings beta

Atif Ellahie

Open Access Correction

Correction to: Earnings beta

Atif Ellahie

State contract law and the use of accounting information in debt contracts

Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu, Gil Sadka

Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment

Theodore E. Christensen, Enrique Gomez, Matthew Ma, Jing Pan

Oil prices, earnings, and stock returns

Steve Crawford, Garen Markarian, Volkan Muslu, Richard Price

CDS trading and nonrelationship lending dynamics

Jung Koo Kang, Christopher D. Williams, Regina Wittenberg-Moerman

Customer satisfaction and the cost of capital

Cameron Truong, Thu Ha Nguyen, Thanh Huynh

Does the media spotlight burn or spur innovation?

Lili Dai, Rui Shen, Bohui Zhang

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