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Review of Accounting Studies

Issue 3/2021

RAST 2020 Conference Issue

Content (10 Articles)

Open Access

Doing good when doing well: evidence on real earnings management

William Grieser, Charles J. Hadlock, Joshua R. Pierce

Open Access

Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care

Amanda Beck, Collin Gilstrap, Jordan Rippy, Brian Vansant

Open Access

Voluntary disclosure when private information and disclosure costs are jointly determined

Jung Min Kim, Daniel J. Taylor, Robert E. Verrecchia

Open Access Correction

Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined

Jung Min Kim, Daniel J. Taylor, Robert E. Verrecchia

Open Access

Criminals, bankruptcy, and cost of debt

Kasper Regenburg, Morten Nicklas Bigler Seitz

Open Access

Monitoring or payroll maximization? What happens when workers enter the boardroom?

Cristi A. Gleason, Sascha Kieback, Martin Thomsen, Christoph Watrin

Open Access

A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters

Andrea Pawliczek, A. Nicole Skinner, Laura A. Wellman

Open Access

The impact of carbon disclosure mandates on emissions and financial operating performance

Benedikt Downar, Jürgen Ernstberger, Stefan Reichelstein, Sebastian Schwenen, Aleksandar Zaklan

Open Access

Mandatory CSR and sustainability reporting: economic analysis and literature review

Hans B. Christensen, Luzi Hail, Christian Leuz