Management And Accounting Web

Review of Accounting Studies 2018

Volumes 23(1) - 23(4)

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Review of Accounting Studies 1996-2023  |  Journal Updates by Year

Aboody, D., S. Levi and D. Weiss. 2018. Managerial incentives, options, and cost-structure choices. Review of Accounting Studies 23(2): 422-451.

Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.

Amir, E., S. Levi and T. Livne. 2018. Do firms underreport information on cyber-attacks? Evidence from capital markets. Review of Accounting Studies 23(3): 1177-1206.

Amiram, D., Z. Bozanic, J. D. Cox, Q. Dupont, J. M. Karpoff and R. Sloan. 2018. Financial reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of Accounting Studies 23(2): 732-783.

Aobdia, D. 2018. Employee mobility, noncompete agreements, product-market competition, and company disclosure. Review of Accounting Studies 23(1): 296-346.

Badertscher, B. A., J. J. Burks and P. D. Easton. 2018. The market reaction to bank regulatory reports. Review of Accounting Studies 23(2): 686-731.

Ball, R. T., L. Hail and F. P. Vasvari. 2018. Equity cross-listings in the U.S. and the price of debt. Review of Accounting Studies 23(2): 385-421.

Balsam, S. and E. E. Harris. 2018. Nonprofit executive incentive pay. Review of Accounting Studies 23(4): 1665-1714.

Beaver, W. H., M. F. McNichols and Z. Z. Wang. 2018. The information content of earnings announcements: New insights from intertemporal and cross-sectional behavior. Review of Accounting Studies 23(1): 95-135.

Beck, A. W. 2018. Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies 23(3):785-826.

Blankespoor, E., E. deHaan, and C. Zhu. 2018. Capital market effect of media synthesis and dissemination: Evidence from robo-journalism. Review of Accounting Studies 23(1): 1-36.

Bowen, R. M., S. Dutta, S. Tang and P. Zhu. 2018. Inside the "black box" of private in-house meetings. Review of Accounting Studies 23(2): 487-527.

Brochet, F., K. Kolev and A. Lerman. 2018. Information transfer and conference calls. Review of Accounting Studies 23(3): 907-957.

Burks, J. J, C. Cuny, J. Gerakos and J. Granja. 2018. Competition and voluntary disclosure: Evidence from deregulation in the banking industry. Review of Accounting Studies 23(4): 1471-1511.

Canace, T. G., S. B. Jackson and T. Ma. 2018. R&D investments, capital expenditures, and earnings thresholds. Review of Accounting Studies 23(1): 265-295.

Carabias, J. M. 2018. The real-time information content of macroeconomic news: Implications for firm-level earnings expectations. Review of Accounting Studies 23(1): 136-166.

Chamisa, E., M. Mangena, H. H. Pamburai and V. Tauringana. 2018. Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: Hard evidence from Zimbabwe. Review of Accounting Studies 23(4): 1241-1273.

Chen, J. V., V. Nagar and J. Schoenfeld. 2018. Manager-analyst conversations in earnings conference calls. Review of Accounting Studies 23(4): 1315-1354.

Cheng, Q., Y. J. Cho and H. Yang. 2018. Financial reporting changes and the internal information environment: Evidence from SFAS 142. Review of Accounting Studies 23(1): 347-383.

Ciao-Wei, C., B. F. Hepfer, P. J. Quinn and R. J. Wilson. 2018. The effect of tax-motivated income shifting on information asymmetry. Review of Accounting Studies 23(3): 958-1004.

Correia, M., J. Kang and S. Richardson. 2018. Asset volatility. Review of Accounting Studies 23(1): 37-94.

Donelson, D. C., J. J. Hopkins and C. G. Yust. 2018. The cost of disclosure regulation: Evidence from D&O insurance and nonmeritorious securities litigation. Review of Accounting Studies 23(2): 528-588.

Fan, Q. and W. Li. 2018. Leading indicator variables and managerial incentives in a dynamic agency setting. Review of Accounting Studies 23(4): 1715-1753.

Frankel, R., J. Lee and Z. Lemayian. 2018. Proprietary costs and sealing documents in patent litigation. Review of Accounting Studies 23(2): 452-486.

Gao, H., H. Zhang and J. Zhang. 2018. Employee turnover likelihood and earnings management: Evidence from the inevitable disclosure doctrine. Review of Accounting Studies 23(4): 1424-1470.

Gutierrez, E., M. Minutti-Meza, K. W. Tatum and M. Vulcheva. 2018. Consequences of adopting an expanded auditor's report in the United Kingdom. Review of Accounting Studies 23(4): 1543-1587.

Guttman, I. and I. Marinovic. 2018. Debt contracts in the presence of performance manipulation. Review of Accounting Studies 23(3): 1005-1041.

Ham, C., N. Seybert and S. Wang. 2018. Narcissism is a bad sign: CEO signature size, investment, and performance. Review of Accounting Studies 23(1): 234-264.

Henry, E. and R. Sansing. 2018. Corporate tax avoidance: Data truncation and loss firms. Review of Accounting Studies 23(3): 1042-1070.

Hoopes, J. L., K. J. Merkley, J. Pacelli and J. H. Schroeder. 2018. Audit personnel salaries and audit quality. Review of Accounting Studies 23(3): 1096-1136.

Huffman, A. 2018. Asset use and the relevance of fair value measurement: Evidence from IAS 41. Review of Accounting Studies 23(4): 1274-1314.

Jackson, A. B., M. A. Plumlee and B. R. Rountree. 2018. Decomposing the market, industry, and firm components of profitability: Implications for forecasts of profitability. Review of Accounting Studies 23(3): 1071-1095.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. Lobo. 2018. Societal trust and corporate tax avoidance. Review of Accounting Studies 23(4): 1588-1628.

Kravet, T. D., S. E. McVay and D. P. Weber. 2018. Costs and benefits of internal control audits: Evidence from M&A transactions. Review of Accounting Studies 23(4): 1389-1423.

Larson, C. R., R. Sloan and J. Z. Giedt. 2018. Defining, measuring, and modeling accruals: A guide for researchers. Review of Accounting Studies 23(3): 827-871.

Li, J., N. Lin and R. Zhao. 2018. Corporate governance roles of information quality and corporate takeovers. Review of Accounting Studies 23(3): 1207-1240.

Lobo, G. J., M. Neel and A. Rhodes. 2018. Accounting comparability and relative performance evaluation in CEO compensation. Review of Accounting Studies 23(3): 1137-1176.

Luo, M., S. Shao and F. Zhang. 2018. Does financial reporting above or below operating income matter to firms investors? The case of investment income in China. Review of Accounting Studies 23(4): 1754-1790.

Mohanram, P., S. Saiy and D. Vyas. 2018. Fundamental analysis of banks: The use of financial statement information to screen winners from losers. Review of Accounting Studies 23(1): 200-233.

Myers, L. A., J. E. Shipman, Q. T. Swanquist and R. L. Whited. 2018. Measuring the market response to going concern modifications: The importance of disclosure timing. Review of Accounting Studies 23(4): 1512-1542.

Nagar, V., M. V. Madhav and K. Ray. 2018. An information-based model for the differential treatment of gains and losses. Review of Accounting Studies 23(2): 622-653.

Naughton, J. P., R. Roga, J. Sunder and R. Zhang. 2018. SEC monitoring of foreign firms' disclosures in the presence of foreign regulators. Review of Accounting Studies 23(4): 1355-1388.

Quinn, P. J. 2018. Shifting corporate culture: Executive stock ownership plan adoptions and incentives to meet or just beat analysts' expectations. Review of Accounting Studies 23(2): 654-685.

Rao, P., H. Yue and X. Zhou. 2018. Return predictability and the real option value of segments. Review of Accounting Studies 23(1): 167-199.

Sletten, E., Y. Ertimur, J. Sunder and J. Weber. 2018. When and why do IPO firms manage earnings? Review of Accounting Studies 23(3): 872-906.

Tang, M. and L. Zhang. 2018. Range has it: Decoding the information content of forecast ranges. Review of Accounting Studies 23(2): 589-621.