Skip to main content

Review of Accounting Studies

Issue 2/2023

Content (20 Articles)

Social media analysts and sell-side analyst research

Michael S. Drake, James R. Moon Jr., Brady J. Twedt, James D. Warren

Open Access

Trust, social capital, and the bond market benefits of ESG performance

Hami Amiraslani, Karl V. Lins, Henri Servaes, Ane Tamayo

Open Access

Altruism, social norms, and incentive contract design

Margaret A. Abernethy, Jan Bouwens, Christian Hofmann, Laurence van Lent

Other comprehensive income, its components, and analysts’ forecasts

Joshua Anderson, Yiting Cao, Edward J. Riedl, Scarlett Xiaotong Song

Valuation uncertainty and analysts’ use of DCF models

Shengzhong Huang, Hongping Tan, Xiongyuan Wang, Changqiu Yu

SEC comment letters on form S-4 and M&A accounting quality

Bret A. Johnson, Ling Lei Lisic, Joon Seok Moon, Mengmeng Wang

Taxes and director independence: evidence from board reforms worldwide

Qingyuan Li, Edward L. Maydew, Richard H. Willis, Li Xu

Empirical implications of incorrect special item tax rate assumptions

William M. Cready, Thomas J. Lopez, Craig A. Sisneros, Shane R. Stinson

Current Publications

Premium Partner