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Review of Accounting Studies

Review of Accounting Studies 2/2019

Issue 2/2019

Table of Contents ( 10 Articles )

02-03-2019 | Issue 2/2019

Auditor benchmarking of client disclosures

Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn, Jacob R. Thornock

13-02-2019 | Issue 2/2019

The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment

Matthew C. Cedergren, Changling Chen, Kai Chen

14-02-2019 | Issue 2/2019

Regulatory oversight and trade-offs in earnings management: evidence from pension accounting

James P. Naughton

19-02-2019 | Issue 2/2019

Dividends from unrealized earnings and default risk

Ester Chen, Ilanit Gavious, Nadav Steinberg

27-02-2019 | Issue 2/2019

Long-term economic consequences of hedge fund activist interventions

Ed deHaan, David Larcker, Charles McClure

04-03-2019 | Issue 2/2019

Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product

Ryan T. Ball, Lindsey Gallo, Eric Ghysels

14-03-2019 | Issue 2/2019

Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?

David G. Kenchington

23-03-2019 | Issue 2/2019

Non-GAAP reporting following debt covenant violations

Theodore E. Christensen, Hang Pei, Spencer R. Pierce, Liang Tan

27-03-2019 | Issue 2/2019

A contextual analysis of the impact of managerial expectations on asymmetric cost behavior

Jason V. Chen, Itay Kama, Reuven Lehavy

28-03-2019 | Issue 2/2019

Using IRS data to identify income shifting to foreign affiliates

Lisa De Simone, Lillian F. Mills, Bridget Stomberg

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