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Review of Accounting Studies

Review of Accounting Studies 4/2017

Ausgabe 4/2017

Inhaltsverzeichnis ( 10 Artikel )

14.07.2017 | Ausgabe 4/2017

A theory of risk disclosure

Mirko S. Heinle, Kevin C. Smith

29.06.2017 | Ausgabe 4/2017

The best of all possible worlds: unraveling target price optimism using analysts’ scenario-based valuations

Peter R. Joos, Joseph D. Piotroski

10.07.2017 | Ausgabe 4/2017

The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms

Tatiana Fedyk, Zvi Singer, Mark Soliman

24.08.2017 | Ausgabe 4/2017

Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive

Joseph Gerakos, Chad Syverson

15.09.2017 | Ausgabe 4/2017

Joint audit, audit market structure, and consumer surplus

Qiang Guo, Christopher Koch, Aiyong Zhu

21.07.2017 | Ausgabe 4/2017

Do product market threats affect analyst forecast precision?

Marco Maria Mattei, Petya Platikanova

02.09.2017 | Ausgabe 4/2017

Balancing difficulty of performance targets: theory and evidence

Michal Matějka, Korok Ray

18.09.2017 | Ausgabe 4/2017

The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status

Peter Fiechter, Wayne R. Landsman, Kenneth Peasnell, Annelies Renders

09.09.2017 | Ausgabe 4/2017

Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks

Peter Easton, Xiao-Jun Zhang

30.09.2017 | Ausgabe 4/2017

Bank earnings and regulatory capital management using available for sale securities

Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik, Germán López-Espinosa

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