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Review of Accounting Studies


Review of Accounting Studies OnlineFirst articles


Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions

Firm managers are facing increasing external pressure to allocate firm resources to environmental, social, and governance (ESG) efforts. Given that ESG activities are frequently perceived as in opposition to shareholder value, however, managers …

Open Access 27.06.2022

Do ESG funds make stakeholder-friendly investments?

Investment funds that claim to focus on socially responsible stocks have proliferated in recent times. In this paper, we verify whether ESG mutual funds actually invest in firms that have stakeholder-friendly track records. Using a comprehensive …

Open Access 21.06.2022

Meet, beat, and pollute

We investigate two related questions about the trade-off between the short-term pressures on managers to meet earnings targets and the long-term environmental benefits of reduced pollution. Do firms release more toxins by cutting back on pollution …

Open Access 13.06.2022

Altruism, social norms, and incentive contract design

We study theoretically and empirically the relation between altruism and incentive contract design. Theoretically, we extend Fischer and Huddart (2008) to investigate how social norms reinforce managers’ altruistic preferences, thus affecting the …


SEC comment letters on form S-4 and M&A accounting quality

Prior research on SEC comment letters has almost exclusively focused on reviews of periodic filings, such as 10-Ks. Transactional filing reviews, such as those related to mergers and acquisitions (M&A), are a priority of the SEC to which it …

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Über diese Zeitschrift

... Compelling international reading for those who take an active interest in theoretical, empirical and experimental accounting research ...
Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives. For the majority of manuscripts the journal will make an accept-reject decision on the first round. Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors. An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable.

Officially cited as: Rev Account Stud

Review of Accounting Studies
Jahrgang 2/1997 - Jahrgang 27/2022
Springer US
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