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Review of Accounting Studies

Review of Accounting Studies 2/2019

Ausgabe 2/2019

Inhaltsverzeichnis ( 10 Artikel )

02.03.2019 | Ausgabe 2/2019

Auditor benchmarking of client disclosures

Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn, Jacob R. Thornock

13.02.2019 | Ausgabe 2/2019

The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment

Matthew C. Cedergren, Changling Chen, Kai Chen

14.02.2019 | Ausgabe 2/2019

Regulatory oversight and trade-offs in earnings management: evidence from pension accounting

James P. Naughton

19.02.2019 | Ausgabe 2/2019

Dividends from unrealized earnings and default risk

Ester Chen, Ilanit Gavious, Nadav Steinberg

27.02.2019 | Ausgabe 2/2019

Long-term economic consequences of hedge fund activist interventions

Ed deHaan, David Larcker, Charles McClure

04.03.2019 | Ausgabe 2/2019

Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product

Ryan T. Ball, Lindsey Gallo, Eric Ghysels

14.03.2019 | Ausgabe 2/2019

Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?

David G. Kenchington

23.03.2019 | Ausgabe 2/2019

Non-GAAP reporting following debt covenant violations

Theodore E. Christensen, Hang Pei, Spencer R. Pierce, Liang Tan

27.03.2019 | Ausgabe 2/2019

A contextual analysis of the impact of managerial expectations on asymmetric cost behavior

Jason V. Chen, Itay Kama, Reuven Lehavy

28.03.2019 | Ausgabe 2/2019

Using IRS data to identify income shifting to foreign affiliates

Lisa De Simone, Lillian F. Mills, Bridget Stomberg

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