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Review of Accounting Studies

Inhalt (13 Artikel)

Editorial

Richard Sloan

Financial reporting for employee stock options: liabilities or equity?

Mary E. Barth, Leslie D. Hodder, Stephen R. Stubben

Discussion of “Financial reporting for employee stock options: liabilities or equity”

Ken Peasnell

The supraview of return predictive signals

Jeremiah Green, John R. M. Hand, X. Frank Zhang

Discussion of “The supraview of return predictive signals”

Peter Algert

Does fair value accounting for non-financial assets pass the market test?

Hans B. Christensen, Valeri V. Nikolaev

A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”

Thomas J. Linsmeier

Financial statement comparability and credit risk

Seil Kim, Pepa Kraft, Stephen G. Ryan

Discussion of “Financial statement comparability and credit risk”

Navneet Arora

The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights

Jennifer Altamuro, Haiwen Zhang

Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights”

Bradley E. Hendricks, Catherine Shakespeare

Implications of the integral approach and earnings management for alternate annual reporting periods

Katherine A. Gunny, John Jacob, Bjorn N. Jorgensen

Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”

Alastair Lawrence

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Springer Professional

Review of Accounting Studies

Ausgabe 3/2013

Inhalt (13 Artikel)

Editorial

Financial reporting for employee stock options: liabilities or equity?

Discussion of “Financial reporting for employee stock options: liabilities or equity”

The supraview of return predictive signals

Discussion of “The supraview of return predictive signals”

Does fair value accounting for non-financial assets pass the market test?

A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market test?”

Financial statement comparability and credit risk

Discussion of “Financial statement comparability and credit risk”

The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights

Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights”

Implications of the integral approach and earnings management for alternate annual reporting periods

Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”

Aktuelle Ausgaben

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