E-Z
1996 Volume 1(1) - Volume 28(4) 2023
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Springer
| Journal Bibliographies Main Page
Abarbanell, J. 1999. Discussion of “Evidence on the usefulness of capital expenditures as an alternative measure of depreciation”. Review of Accounting Studies 4(3-4): 197-203.
Abernethy, M. A., J. Bouwens, C. Hofmann and L. van Lent. 2023. Altruism, social norms, and incentive contract design. Review of Accounting Studies 28(2): 570-614.
Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.
Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.
Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.
Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.
Aboody, D., R. Lehavy and B. Trueman. 2010. Limited attention and the earnings announcement returns of past stock market winners. Review of Accounting Studies 15(2): 317-344.
Aboody, D., S. Levi and D. Weiss. 2018. Managerial incentives, options, and cost-structure choices. Review of Accounting Studies 23(2): 422-451.
Aharoni, G., B. Lim, L. P. Litov and J. B. Neyland. 2023. Expert advice in the presence of conflicts of interest: The case of star-crossed acquisitions. Review of Accounting Studies 28(4): 1972-2001.
Ahn, M., M. Drake, H. Kyung and H. Stice. 2019. The role of the business press in the pricing of analysts' recommendation revisions. Review of Accounting Studies 24(1): 341-392.
Ahn, M., S. B. Bonsall IV and A. Van Buskirk. 2019. Do managers withhold bad news from credit rating agencies? Review of Accounting Studies 24(3): 972-1021.
Al-Hadi, A., G. Taylor and G. Richardson. 2022. Are corruption and corporate tax avoidance in the United States related? Review of Accounting Studies 27(1): 344-389.
Albuquerque, A., B. Bennet, C. Custodio and D. Cvijanovic. 2023. CEO compensation and real estate prices: Pay for luck or pay for action? Review of Accounting Studies 28(4): 2401-2447.
Algert, P. 2013. Discussion of "The supraview of return predictive signals." Review of Accounting Studies 18(3): 731-733.
Alhusaini, B., K. L. Chapman and H. D. White. 2023. Private disclosure and myopia: Evidence from the JOBS act. Review of Accounting Studies 28(3): 1570-1617.
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.
Allen, E. J., J. C. Allen, S. Raghavan and D. H. Solomon. 2023. On tax efficiency of startup firms. Review of Accounting Studies 28(4): 1887-1928.
Altamuro, J. and H. Zhang. 2013. The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights. Review of Accounting Studies 18(3): 833-858.
Altschuler, D., G. Chen and J. Zhou. 2015. Anticipation of management forecasts and analysts' private information search. Review of Accounting Studies 20(2): 803-838.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1455-1457.
Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1423-1454.
Amir, E., E. Einhorn and I. Kama. 2014. The role of accounting disaggregation in detecting and mitigating earnings management. Review of Accounting Studies 19(1): 43-68.
Amir, E., I. Kama and J. Livnat. 2011. Conditional versus unconditional persistence of RNOA components: Implications for valuation. Review of Accounting Studies 16(2): 302-327.
Amir, E., J. Kallunki and H. Nilsson. 2014. The association between individual audit partners' risk preferences and the composition of their client portfolios. Review of Accounting Studies 19(1): 103-133.
Amir, E., M. Kirschenheiter and K. Willard. 2001. The aggregation and valuation of deferred taxes. Review of Accounting Studies 6(2-3): 275-297.
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.
Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.
Amiram, D., S. Huang and S. Rajgopal. 2020. Does financial reporting misconduct pay off even when discovered? Review of Accounting Studies 25(3): 811-854.
Amiram, D., Z. Bozanic and E. Rouen. 2015. Erratum to: Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1594-1595.
Amiram, D., Z. Bozanic and E. Rouen. 2015. Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1540-1593.
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.
Amiraslani, H., K. V. Lins, H. Servaes and A. Tamayo. 2023. Trust, social capital, and the bond market benefits of ESG performance. Review of Accounting Studies 28(1): 421-462.
An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.
Anantharaman, D. 2017. The role of specialists in financial reporting: Evidence from pension accounting. Review of Accounting Studies 22(3): 1261-1306.
Anantharaman, D., F. Gao and H. Manchiraju. 2022. Does social responsibility begin at home? The relation between firms' pension policies and corporate social responsibility (CSR) activities. Review of Accounting Studies 27(1): 76-121.
Anctil, R. M. 1996. Capital budgeting using residual income maximization. Review of Accounting Studies 1(1): 9-34.
Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. Activity-based costing for economic value added®. Review of Accounting Studies 2(3): 231-264.
Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. The asymptotic optimality of residual income maximization. Review of Accounting Studies 2(3): 207-229.
Anderson, J., Y. Cao, E. J. Riedl and S. Xiaotong. 2023. Other comprehensive income, its components, and analysts' forecasts. Review of Accounting Studies 28(2): 792-826.
Ang, A. and J. Liu. 2001. A general affine earnings valuation model. Review of Accounting Studies 6(4): 397-425.
Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.
Aobdia, D. 2018. Employee mobility, noncompete agreements, product-market competition, and company disclosure. Review of Accounting Studies 23(1): 296-346.
Aobdia, D., J. Caskey and N. B. Ozel. 2014. Inter-industry network structure and the cross-predictability of earnings and stock returns. Review of Accounting Studies 19(3): 1191-1224.
Aobdia, D., S. Siddiqui and A. Vinelli. 2021. Heterogeneity in expertise in a credence goods setting: Evidence from audit partners. Review of Accounting Studies 26(2): 693-729.
Argyro Panaaretou, W. L., G. Pawlina and C. Shakespeare. 2023. What can we learn about credit risk from debt valuation adjustments? Review of Accounting Studies 28(4): 2556-2588.
Arif, S., J. D. Kepler, J. Schroeder and D. Taylor. 2022. Audit process, private information, and insider trading. Review of Accounting Studies 27(3): 1125-1156.
Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.
Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.
Armstrong, C. S., C. D. Ittner and D. F. Larcker. 2012. Corporate governance, compensation consultants, and CEO pay levels. Review of Accounting Studies 17(2): 322-351.
Arora, N. 2013. Discussion of "Financial statement comparability and credit risk." Review of Accounting Studies 18(3): 824-832.
Arora, N., S. Richardson and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19(1): 363-395.
Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.
Arya, A. and J. Glover. 2003. Abandonment options and information system design. Review of Accounting Studies 8(1): 29-45.
Arya, A. and J. Glover. 2008. Performance measurement manipulation: Cherry-picking what to correct. Review of Accounting Studies 13(1): 119-139.
Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.
Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.
Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417.
Asante-Appiah, B. and T. A. Lambert. 2023. The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk. Review of Accounting Studies 28(4): 2589-2641.
Asher, C., S. McVay and S. Toynbee. 2020. The changing implications of research and development expenditures for future profitability. Review of Accounting Studies 25(2): 405-437.
Ashton, D. and P. Wang. 2013. Terminal valuations, growth rates and the implied cost of capital. Review of Accounting Studies 18(1): 261-290.
Asness, C. S., A. Frazzini and L. H. Pedersen. 2019. Quality minus junk. Review of Accounting Studies 24(1): 34-112.
Atiase, R. K., H. Li, S. Supattarakul and S. Tse. 2005. Market reaction to multiple contemporaneous earnings signals: Earnings announcements and future earnings guidance. Review of Accounting Studies 10(4): 497-525.
Ayers, B. C. and R. N. Freeman. 2003. Evidence that analyst following and institutional ownership accelerate the pricing of future earnings. Review of Accounting Studies 8(1): 47-67.
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.
Ayres, D. R., J. L. Campbell and J. A. Chyz and J. E. Shipman. 2019. Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments. Review of Accounting Studies 24(4): 1214-1251.
Baber, W. R., J. Krishanan and Y. Zhang. 2014. Investor perceptions of the earnings quality consequences of hiring an affiliated auditor. Review of Accounting Studies 19(1): 69-102.
Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.
Bach, C. and P. O. Christian. 2016. Consumption-based equity valuation. Review of Accounting Studies 21(4): 1149-1202.
Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.
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.
Baginski, S., E. Demers, C. Wang and J. Yu. 2016. Contemporaneous verification of language: Evidence from management earnings forecasts. Review of Accounting Studies 21(1): 165-197.
Baginski, S. P. and K. C. Rakow. 2012. Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17(2): 279-321.
Baginski, S. P., J. L. Campbell, P. W. Ryu and J. D. Warren. 2023. The association between current earnings surprises and the ex post bias of concurrently issued management forecasts. Review of Accounting Studies 28(4): 2104-2149.
Baik, B., K. Kim, R. Morton and Y. Roh. 2016. Analysts' pre-tax income forecasts and the tax expense anomaly. Review of Accounting Studies 21(2): 559-595.
Baiman, S. 2007. Editorial. Review of Accounting Studies 12(2-3): 181.
Baiman, S. 2008. Editorial. Review of Accounting Studies 13(2-3): 167.
Baiman, S. 2009. Editorial. Review of Accounting Studies 14(2-3): 203.
Baiman, S. 2010. Editorial. Review of Accounting Studies 15(3): 441.
Baiman, S. and M. V. Rajan. 1998. Optimal cost targets and incentives for acquiring expertise. Review of Accounting Studies 3(3): 231-259.
Balachandran, S. and P. Mohanram. 2010. Are CEOs compensated for value destroying growth in earnings? Review of Accounting Studies 15(3): 545-577.
Balachandran, S. and P. Mohanram. 2011. Is the decline in the value relevance of accounting driven by increased conservatism? Review of Accounting Studies 16(2): 272-301.
Balachandran, S. and P. Mohanram. 2012. Using residual income to refine the relationship between earnings growth and stock returns. Review of Accounting Studies 17(1): 134-165.
Balakrishnan, K. and A. Ertan. 2019. Bank asset transparency and credit supply. Review of Accounting Studies 24(4): 1359-1391.
Baldenius, T. 2000. Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies 5(1): 27-56.
Baldenius, T. 2006. Discussion of “Divisional performance measurement and transfer pricing for intangible assets”. Review of Accounting Studies 11(2-3): 367-376.
Baldenius, T. and A. Ziv. 2003. Performance evaluation and corporate income taxes in a sequential delegation setting. Review of Accounting Studies 8(2-3): 283-309.
Baldenius, T. and B. Michaeli. 2019. Integrated ownership and managerial incentives with endogenous project risk. Review of Accounting Studies 24(4): 1450-1485.
Baldenius, T. and X. Meng. 2010. Signaling firm value to active investors. Review of Accounting Studies 15(3): 584-619.
Baldenius, T., S. Reichelstein and S. A. Sahay. 1999. Negotiated versus cost-based transfer pricing. Review of Accounting Studies 4(2): 67-91.
Baldenius, T., X. Meng and L. Qiu. 2021. The value of board commitment. Review of Accounting Studies 26(4): 1587-1622.
Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.
Ball, R., G. Sadka and A. Tseng. 2022. Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk. Review of Accounting Studies 27(2): 607-646.
Ball, R., G. Sadka and A. Tseng. 2022. Correction to: Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk. Review of Accounting Studies 27(2): 647-648.
Ball, R. T., J. Bonham and T. Hemmer. 2020. Does it pay to 'Be Like Mike'? Aspirational peer firms and relative performance evaluation. Review of Accounting Studies 25(4): 1507-1541.
Ball, R. T., L. Gallo and E. Ghysels. 2019. Tilting the evidence: The role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product. Review of Accounting Studies 24(2): 570-592.
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.
Ballew, H., M. Iselin and A. Nicoletti. 2022. Accounting-based thresholds and growth decisions in the banking industry. Review of Accounting Studies 27(1): 232-274.
Balsam, S. and E. E. Harris. 2018. Nonprofit executive incentive pay. Review of Accounting Studies 23(4): 1665-1714.
Banker, R. D., X. Ma, C. Pomare and Y. Zhang. 2023. When doing good for society is good for shareholders: Importance of alignment between strategy and CSR performance. Review of Accounting Studies 28(2): 1074-1106.
Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.
Barth, M. E., G. Clinch and D. Israeli. 2016. What do accruals tell us about future cash flows? Review of Accounting Studies 21(3): 768-807.
Barth, M. E., I. D. Gow and D. J. Taylor. 2012. Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R. Review of Accounting Studies 17(3): 526-562.
Barth, M. E., J. Gomez-Biscarri, R. Kasznik and G. Lopez-Espinosa. 2017. Bank earnings and regulatory capital management using available for sale securities. Review of Accounting Studies 22(4): 1761-1792.
Barth, M. E., L. D. Hodder and S. R. Stubben. 2013. Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies 18(3): 642-682.
Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68.
Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.
Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.
Bartov, E. 2003. Discussion of “Investor sophistication and the mispricing of accruals”. Review of Accounting Studies 8(2-3): 277-281.
Bartov, E. 2008. Discussion of “Investor recognition and stock returns”. Review of Accounting Studies 13(2-3): 362-368.
Bartov, E., F. W. Lindahl and W. E. Ricks. 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3(4): 327-346.
Bartov, E., P. Mohanram and D. Nissim. 2007. Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs. Review of Accounting Studies 12(1): 155-179.
Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.
Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.
Basu, S. 2005. Discussion of “Conditional and unconditional conservatism: Concepts and modeling”. Review of Accounting Studies 10(2-3): 311-321.
Basu, S., J. Vitanza, W. Wang and X. R. Zhu. 2022. Walking the walk? Bank ESG disclosures and home mortgage lending. Review of Accounting Studies 27(3): 779-821.
Basu, S., S. Markov and L. Shivakumar. 2010. Inflation, earnings forecasts, and post-earnings announcement drift. Review of Accounting Studies 15(2): 403-440.
Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.
Beatty, A., R. Petacchi and H. Zhang. 2012. Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism. Review of Accounting Studies 17(3): 700-738.
Beaver, W. H. 1999. Discussion of “On transitory earnings”. Review of Accounting Studies 4(3-4): 163-167.
Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.
Beaver, W. H. and M. F. McNichols. 2001. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development? Review of Accounting Studies 6(2-3): 197-220.
Beaver, W. H. and S. G. Ryan. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies 10(2-3): 269-309.
Beaver, W. H., M. Carreia and M. F. Mcnichols. 2012. Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy? Review of Accounting Studies 17(4): 969-1010.
Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.
Beaver, W. H., M. F. McNichols and K. K. Nelson. 2007. An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12(4): 525-556.
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.
Beaver, W. H., W. R. Landsman and E. L. Owens. 2012. Asymmetry in earnings timeliness and persistence: A simultaneous equation approach. Review of Accounting Studies 17(4): 781-806.
Beck, A., C. Gilstrap, J. Rippy and B. Vansant. 2021. Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care. Review of Accounting Studies 26(3): 933-970.
Beck, A. W. 2018. Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies 23(3):785-826.
Begley, J. and P. E. Fischer. 1998. Is there information in an earnings announcement delay? Review of Accounting Studies 3(4): 347-363.
Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).
Begley, J., S. Chamberlain, S. Yang and J. L. Zhang. 2015. CEO incentives and the health of defined benefit pension plans. Review of Accounting Studies 20(3): 1013-1058.
Beneish, M. D. 1998. Discussion of “Are accruals during initial public offerings opportunistic?” Review of Accounting Studies 3(1-2): 209-221.
Beneish, M. D., C. M. C. Lee and R. L. Tarpley. 2001. Contextual fundamental analysis through the prediction of extreme returns. Review of Accounting Studies 6(2-3): 165-189.
Beneish, M. D., C. R. Harvey and P. Vorst. 2022. Unpatented innovation and merger synergies. Review of Accounting Studies 27(2): 706-744.
Berger, P. G. 2003. Discussion of “Differential market reactions to revenue and expense surprises”. Review of Accounting Studies 8(2-3): 213-220.
Bergstresser, D. 2006. Discussion of “Overinvestment of free cash flow”. Review of Accounting Studies 11(2-3): 191-202.
Bernado, A. E., L. Hongbin and J. Luo. 2016. Earnings vs. stock-price based incentives in managerial compensation contracts. Review of Accounting Studies 21(1): 316-348.
Bertomeu, J. 2020. Machine learning improves accounting: Discussion, implementation and research opportunities. Review of Accounting Studies 25(3): 1135-1155.
Bertomeu, J. and R. P. Magee. 2015. Political pressures and the evolution of disclosure regulation. Review of Accounting Studies 20(2): 775-802.
Bertomeu, J., E. Cheynel, E. Floyd and W. Pan. 2021. Using machine learning to detect misstatements. Review of Accounting Studies 26(2): 468-519.
Bertomeu, J., I. Vaysman and W. Xue. 2021. Voluntary versus mandatory disclosure. Review of Accounting Studies 26(2): 658-692.
Beuselinck, C., M. Deloof and A. Vanstraelen. 2015. Cross-jurisdictional income shifting and tax enforcement: Evidence from public versus private multinationals. Review of Accounting Studies 20(2): 710-746.
Beyer, A. and R. A. Dye. 2012. Reputation management and the disclosure of earnings forecasts. Review of Accounting Studies 17(4): 877-912.
Bhattacharya, N., B. Chakrabarty and X. Wang. 2020. High-frequency traders and price informativeness during earnings announcements. Review of Accounting Studies 25(3): 1156-1199.
Bhattacharya, N., N. S. Chang and R. Chiorean. 2023. Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules. Review of Accounting Studies 28(4): 2196-2232.
Bhattacharya, N., T. E. Christensen, Q. Liao and B. Ouyang. 2022. Can short sellers constrain aggressive non-GAAP reporting? Review of Accounting Studies 27(2): 391-440.
Bhimani, A., M. A. Gulamhussen, and S. Da Richa Lopes. 2014. Owner liability and financial reporting information as predictors of firm default in bank loans. Review of Accounting Studies 19(2): 769-804.
Bhojraj, S. 2020. Stock compensation expense, cash flows, and inflated valuations. Review of Accounting Studies 25(3): 1078-1097.
Bhojraj, S. and B. Swaminathan. 2009. How does the corporate bond market value capital investments and accruals? Review of Accounting Studies 14(1): 31-62.
Biddle, G. C., P. Chen and G. Zhang. 2001. When capital follows profitability: Non-linear residual income dynamics. Review of Accounting Studies 6(2-3): 229-265.
Billings, M. B., A. Klein and Y. C. Shi. 2022. Investors' response to the #MeToo movement: Does corporate culture matter? Review of Accounting Studies 27(3): 897-937.
Billings, M. B. and R. Jennings. 2011. The option market’s anticipation of information content in earnings announcements. Review of Accounting Studies 16(3): 587-619.
Billings, M. B., M. C. Cedergren and S. Dube. 2021. Does litigation change managers' beliefs about the value of voluntarily disclosing bad news? Review of Accounting Studies 26(4): 1456-1491.
Bissessur, S. W. and D. Veenman. 2016. Analyst information precision and small earnings surprises. Review of Accounting Studies 21(4): 1327-1360.
Blankespoor, E., B. E. Hendricks, J. Piotroski and C. Synn. 2022. Real-time revenue and firm disclosure. Review of Accounting Studies 27(3): 1079-1116.
Blankespoor, E., B. P. Miller and H. D. White. 2014. Initial evidence on the market impact of the XBRL mandate. Review of Accounting Studies 19(4): 1468-1503.
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.
Blaylock, B., F. Gaertner and T. Shevlin. 2015. The association between book-tax conformity and earnings management. Review of Accounting Studies 20(1): 141-172.
Blaylock, B., F. B. Gaertner and T. Shevlin. 2017. Book-tax conformity and capital structure. Review of Accounting Studies 22(2): 903-932.
Blaylock, B. S., J. F. Downes, M. E. Mathis and S. D. White. 2022. Do bondholders incorporate expected repatriation taxes into their pricing of debt? Review of Accounting Studies 27(4): 1457-1492.
Bloomfield, R. J., M. W. Nelson and S. D. Smith. 2006. Feedback loops, fair value accounting and correlated investments. Review of Accounting Studies 11(2-3): 377-416.
Bol, J. C. and J. Leiby. 2022. Status motives and agent-to-agent information. Review of Accounting Studies 27(1): 122-147.
Bonacchi, M., A. Marra and P. Zarowin. 2019. Organization structure and earnings quality of private and public firms. Review of Accounting Studies 24(3): 1066-1113.
Bonsall, S. B. IV and B. P. Miller. 2017. The impact of narrative disclosure readability on bond ratings and the cost of debt. Review of Accounting Studies 22(2): 608-643.
Botosan, C. A., M. A. Plumlee and Y. Xie. 2004. The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9(2-3): 233-259.
Bourveau, T. and J. Schoenfeld. 2017. Shareholder activism and voluntary disclosure. Review of Accounting Studies 22(3): 1307-1339.
Bourveau, T., J. V. Chen, F. Elfers and J. Pierk. 2023. Public peers, accounting comparability, and value relevance of private firms' financial reporting. Review of Accounting Studies 28(4): 2642-2676.
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.
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