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Review of Accounting Studies

Content (13 Articles)

Editorial

Richard Sloan

IFRS reporting, firm-specific information flows, and institutional environments: international evidence

Jeong-Bon Kim, Haina Shi

Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low

Hans B. Christensen

Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R

Mary E. Barth, Ian D. Gow, Daniel J. Taylor

Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”

Theodore E. Christensen

Value investing in credit markets

Maria Correia, Scott Richardson, İrem Tuna

Discussion of “Value investing in credit markets”

Itzhak Venezia

Information interpretation or information discovery: which role of analysts do investors value more?

Joshua Livnat, Yuan Zhang

What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?”

Kin Lo

Where do firms manage earnings?

Scott D. Dyreng, Michelle Hanlon, Edward L. Maydew

Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”

Annalisa Prencipe

Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism

Anne Beatty, Reining Petacchi, Haiwen Zhang

Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”

Florin P. Vasvari

Current Publications

Review of Accounting Studies 2/2024
Review of Accounting Studies 1/2024
Review of Accounting Studies 4/2023
Review of Accounting Studies 3/2023
RAST 2022 Conference Issue
Review of Accounting Studies 2/2023
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Review of Accounting Studies 4/2022
Review of Accounting Studies 3/2022
RAST 2021 Conference Issue
Review of Accounting Studies 2/2022
Review of Accounting Studies 1/2022

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Springer Professional

Review of Accounting Studies

Issue 3/2012

Content (13 Articles)

Editorial

IFRS reporting, firm-specific information flows, and institutional environments: international evidence

Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low

Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R

Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”

Value investing in credit markets

Discussion of “Value investing in credit markets”

Information interpretation or information discovery: which role of analysts do investors value more?

What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?”

Where do firms manage earnings?

Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”

Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism

Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”

Current Publications

Review of Accounting Studies 2/2024

Review of Accounting Studies 1/2024

Review of Accounting Studies 4/2023

RAST 2022 Conference Issue

Review of Accounting Studies 2/2023

Review of Accounting Studies 1/2023

Review of Accounting Studies 4/2022

RAST 2021 Conference Issue

Review of Accounting Studies 2/2022

Review of Accounting Studies 1/2022