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Review of Accounting Studies

Inhalt (13 Artikel)

Editorial

Stanley Baiman

Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism

Ray Ball, Ashok Robin, Gil Sadka

Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”

Steven J. Monahan

Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences

David Aboody, Ron Kasznik

Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”

Terry Shevlin

On the relation between predictable market returns and predictable analyst forecast errors

John Hughes, Jing Liu, Wei Su

Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”

Gerald T. Garvey

Evidence of differing market responses to beating analysts’ targets through tax expense decreases

Cristi A. Gleason, Lillian F. Mills

Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”

Theodore E. Christensen

Investor recognition and stock returns

Reuven Lehavy, Richard G. Sloan

Discussion of “Investor recognition and stock returns”

Eli Bartov

Inventory policy, accruals quality and information risk

Gopal V. Krishnan, Bin Srinidhi, Lixin (Nancy) Su

Discussion of “inventory policy, accruals quality and information risk”

Per Olsson

Aktuelle Ausgaben

Review of Accounting Studies 1/2024
Review of Accounting Studies 4/2023
Review of Accounting Studies 3/2023
RAST 2022 Conference Issue
Review of Accounting Studies 2/2023
Review of Accounting Studies 1/2023
Review of Accounting Studies 4/2022
Review of Accounting Studies 3/2022
RAST 2021 Conference Issue
Review of Accounting Studies 2/2022
Review of Accounting Studies 1/2022
Review of Accounting Studies 4/2021

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Springer Professional

Review of Accounting Studies

Ausgabe 2-3/2008

Special Double Issue on the Use of Accounting Data for Firm Valuation and Performance Measurement

Inhalt (13 Artikel)

Editorial

Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism

Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”

Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences

Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”

On the relation between predictable market returns and predictable analyst forecast errors

Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”

Evidence of differing market responses to beating analysts’ targets through tax expense decreases

Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”

Investor recognition and stock returns

Discussion of “Investor recognition and stock returns”

Inventory policy, accruals quality and information risk

Discussion of “inventory policy, accruals quality and information risk”

Aktuelle Ausgaben

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

Review of Accounting Studies 4/2021