Review of Accounting Studies

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  Año 2016, Vol. 21, Número 1

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    Accounting-based downside risk, cost of capital, and the macroeconomy

    Yaniv Konchitchki, Yan Luo, Mary L.Z. Ma, Fang Wu

    • Resumen

    págs. 1-36

    
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    Political contributions and analyst behavior

    Danling Jiang, Alok Kumar, Kelvin K.F. Law

    • Resumen

    págs. 37-88

    
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    Measuring income tax accrual quality

    Preeti Choudhary, Allison Koester, Terry Shevlin

    • Resumen

    págs. 89-139

    
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    Dual transfer pricing with internal and external trade

    Edward Johnson, Nicole Bastian Johnson, Thomas Pfeiffer

    • Resumen

    págs. 140-164

    
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    Contemporaneous verification of language: : evidence from management earnings forecasts

    Stephen P. Baginski, Elizabeth Demers, Chong Wang, Julia Yu

    • Resumen

    págs. 165-197

    
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    The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements

    Qianyun Huang, Terrance R. Skantz

    • Resumen

    págs. 198-250

    
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    Implications of biased reporting: : conservative and liberal accounting policies in oligopolies

    Henry L. Friedman, John S. Hughes, Richard Saouma

    • Resumen

    págs. 251-279

    
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    Usefulness of fair values for predicting banks’ future earnings: : evidence from other comprehensive income and its components

    Brian Bratten, Monika Causholli, Urooj Khan

    • Resumen

    págs. 280-315

    
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    Earnings vs. stock-price based incentives in managerial compensation contracts

    Antonio E. Bernardo, Hongbin Cai, Jiang Luo

    • Resumen

    págs. 316-348