Review of Accounting Studies

Editorial

The Role of Expectations in Explaining the Cross-Section of Stock Returns

Tom Copeland, Aaron Dolgoff, Alberto Moel

Discussion of “The Role of Expectations in Explaining the Cross-Section of Stock Returns”

Jing Liu

Implied Equity Duration: A New Measure of Equity Risk

Patricia M. Dechow, Richard G. Sloan, Mark T. Soliman

Discussion of “Implied Equity Duration: A New Measure of Equity Risk”

Pedro Santa-clara

The Role of Information Precision in Determining the Cost of Equity Capital

Christine A. Botosan, Marlene A. Plumlee, Yuan Xie

Discussion of “The Role of Information Precision in Determining Cost of Equity Capital”

Michael Williams

How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time

Chi-chun Liu, Stephen G. Ryan, Hung Tan

Discussion of “How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time”

Bin Ke

Forward Versus Trailing Earnings in Equity Valuation

Kenton K. Yee

Discussion of “Forward Versus Trailing Earnings in Equity Valuation”

Peter Easton

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

Paul Hribar, Nicole Thorne Jenkins

Discussion of “The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital”

Ron Kasznik