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Review of Accounting Studies

Issue 2/2022

Content (11 Articles)

Can short sellers constrain aggressive non-GAAP reporting?

Nilabhra Bhattacharya, Theodore E. Christensen, Qunfeng Liao, Bo Ouyang

Open Access

Brokerage trading volume and analysts’ earnings forecasts: a conflict of interest?

Tiana Lehmer, Ben Lourie, Devin Shanthikumar

Unexpected distractions and investor attention to corporate announcements

Doron Israeli, Ron Kasznik, Suhas A. Sridharan

Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance

Dain C. Donelson, Jennifer L. Glenn, Christopher G. Yust

How do most low ETR firms avoid paying taxes?

Dane M. Christensen, David G. Kenchington, Rick C. Laux

Unpatented innovation and merger synergies

M. D. Beneish, C. R. Harvey, A. Tseng, P. Vorst

Expected economic growth and investment in corporate tax planning

Jaewoo Kim, Sean McGuire, Steven Savoy, Ryan Wilson

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