Issue 2/2024
Content (25 Articles)
Measurement error, fixed effects, and false positives in accounting research
Jared Jennings, Jung Min Kim, Joshua Lee, Daniel Taylor
The initial effect of U.S. tax reform on foreign acquisitions
Harald J. Amberger, Leslie Robinson
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions
Andy Fodor, Kelley Bergsma Lovelace, Vijay Singal, Jitendra Tayal
Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds
Feifei Wang, Xuemin Sterling Yan, Lingling Zheng
Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms
Michael Iselin, Bret Johnson, Jacob Ott, Jacob Raleigh
Proprietary costs and the equity financing choice
Ioannis V. Floros, Konduru Sivaramakrishnan, Rustam Zufarov
Material changes in accounting estimates and the usefulness of earnings
Anne Albrecht, Matt Glendening, Kyonghee Kim, Kwang J. Lee
When are concurrent quarterly reports useful for investors? Evidence from ASC 606
Jesse L. Glaze, A. Nicole Skinner, Andrew Stephan
The impact of standard setting on individual investors: evidence from SFAS 109
Michelle Hutchens, Sonja O. Rego, Brian Williams
Earnings prediction with DuPont components and calibration by life cycle
Mark Anderson, Soonchul Hyun, Volkan Muslu, Dongning Yu
The interdependence between market structure and the quality of audited reports: the case of non-audit services
Christopher Bleibtreu, Ulrike Stefani
The nail that sticks out: corporate social responsibility and shareholder proposals
Michael L. Barnett, Valentin Dimitrov, Feng Gao
Did FIN 48 improve the mapping between tax expense and future cash taxes?
Cristi A. Gleason, Kevin S. Markle, Jane Z. Song
The gift that keeps on giving: stock returns around CEO stock gifts to family members
Jennifer L. Brown, G. Ryan Huston, Brian S. Wenzel
The impact of governmental accounting standards on public-sector pension funding
Divya Anantharaman, Elizabeth Chuk
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis
H. Kent Baker, Satish Kumar, Nitesh Pandey, Anup Srivastava