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Review of Accounting Studies

Ausgabe 4/2023

Inhalt (21 Artikel)

Open Access

On the tax efficiency of startup firms

Eric J. Allen, Jeffrey C. Allen, Sharat Raghavan, David H. Solomon

Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions

Gil Aharoni, Bryan Lim, Lubomir P. Litov, Jordan B. Neyland

Open Access

The association between current earnings surprises and the ex post bias of concurrently issued management forecasts

Stephen P. Baginski, John L. Campbell, Patrick W. Ryu, James D. Warren

On the validity of asymmetric timeliness measures of accounting conservatism

J. Richard Dietrich, Karl A. Muller III, Edward J. Riedl

Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic

Ole-Kristian Hope, Congcong Li, Mark Shuai Ma, Xijiang Su

Open Access

Credit risk assessment and executives’ legal expertise

Mia Hang Pham, Yulia Merkoulova, Chris Veld

Open Access

CEO compensation and real estate prices: pay for luck or pay for action?

Ana Albuquerque, Benjamin Bennett, Cláudia Custódio, Dragana Cvijanović

Open Access

What can we learn about credit risk from debt valuation adjustments?

Wen Lin, Argyro Panaretou, Grzegorz Pawlina, Catherine Shakespeare

Open Access

Public peers, accounting comparability, and value relevance of private firms’ financial reporting

Thomas Bourveau, Jason V. Chen, Ferdinand Elfers, Jochen Pierk