Review of Accounting Studies

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  Año 2015, Vol. 20, Número 1

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    Does the director election system matter? Evidence from majority voting

    Yonca Ertimur, Fabrizio Ferri, David Oesch

    • Resumen

    págs. 1-41

    
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    Company reputation and the cost of equity capital

    Ying Cao, James N. Myers, Linda A. Myers, Thomas C. Omer

    • Resumen

    págs. 42-81

    
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    Analysts’ choice of peer companies

    Gus De Franco, Ole-Kristian Hope, Stephannie Larocque

    • Resumen

    págs. 82-109

    
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    The effect of target-firm accounting quality on valuation in acquisitions

    Maureen F. McNichols, Stephen R. Stubben

    • Resumen

    págs. 110-140

    
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    The association between book-tax conformity and earnings management

    Bradley Blaylock, Fabio B. Gaertner, Terry Shevlin

    • Resumen

    págs. 141-172

    
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    Who’s heard on the Street? Determinants and consequences of financial analyst coverage in the business press

    Lynn Rees, Nathan Sharp, Brady Twedt

    • Resumen

    págs. 173-209

    
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    Analyst following along the supply chain

    Yuyan Guan, M. H. Franco Wong, Yue Zhang

    • Resumen

    págs. 210-241

    
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    What drives the comparability effect of mandatory IFRS adoption?

    Stefano Cascino, Joachim Gassen

    • Resumen

    págs. 242-282

    
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    Managerial performance evaluation for capacity investments

    Alexander Nezlobin, Stefan Reichelstein, Yanruo Wang

    • Resumen

    págs. 283-318

    
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    Discretionary disclosure, spillovers, and competition

    John S. Hughes, Suil Pae

    • Resumen

    págs. 319-342

    
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    Welfare-enhancing fraudulent behavior

    Haijin Lin, David E.M. Sappington

    • Resumen

    págs. 343-370

    
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    Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans

    John Jiang, Isabel Yanyan Wang, Yuan Xie

    • Resumen

    págs. 371-394

    
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    Linear valuation without OLS: : the Theil-Sen estimation approach

    James A. Ohlson, Seil Kim

    • Resumen

    págs. 395-435

    
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    The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

    Richard Cazier, Sonja Rego, Xiaoli Tian, Ryan Wilson

    • Resumen

    págs. 436-469

    
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    The predictive qualities of earnings volatility and earnings uncertainty

    Dain C. Donelson, Robert J. Resutek

    • Resumen

    págs. 470-500

    
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    The effect of CEO inside debt holdings on financial reporting quality

    Guanming He

    • Resumen

    págs. 501-536

    
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    Promoting informativeness via staggered information releases

    Ram N. V. Ramanan

    • Resumen

    págs. 537-558

    
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    Fair value accounting: : information or confusion for financial markets?

    Michel Magnan, Andrea Menini, Antonio Parbonetti

    • Resumen

    págs. 559-591