Review of Accounting Studies

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  Año 2014, Vol. 19, Número 1

  • Accounting and litigation risk: : evidence from Directors' and Officers' insurance pricing

    Zhiyan Cao

    • Resumen

    págs. 1-42

    

  • The role of accounting disaggregation in detecting and mitigating earnings management

    Eli Amir, Eti Einhorn, Itay Kama

    • Resumen

    págs. 43-68

    

  • Investor perceptions of the earnings quality consequences of hiring an affiliated auditor

    William Baber, Jagan Krishnan, Yinqi Zhang

    • Resumen

    págs. 69-102

    

  • The association between individual audit partners' risk preferences and the composition of their client portfolios

    Eli Amir, Juha-Pekka Kallunki, Henrik Nilsson

    • Resumen

    págs. 103-133

    

  • Detecting news in aggregate accounting earnings: : implications for stock market valuation

    Panos N. Patatoukas

    • Resumen

    págs. 134-160

    

  • Options trading volume and stock price response to earnings announcements

    Cameron Truong, Charles Corrado

    • Resumen

    págs. 161-209

    

  • Fair value and audit fees

    Igor Goncharov, Edward Riedl, Thorsten Sellhorn

    • Resumen

    págs. 210-241

    

  • Preserving amortized costs within a fair-value-accounting framework: : reclassification of gains and losses on available-for-sale securities upon realization

    Minyue Dong, Stephen Ryan, Xiao-Jun Zhang

    • Resumen

    págs. 242-280

    

  • CEO tenure and the performance-turnover relation

    Shane Dikolli, William Mayew, Dhananjay Nanda

    • Resumen

    págs. 281-327

    

  • Disaggregating operating and financial activities: : implications for forecasts of profitability

    Adam Esplin, Max Hewitt, Marlene Plumlee, Teri Yohn

    • Resumen

    págs. 328-362

    

  • Asset reliability and security prices: : evidence from credit markets

    Navneet Arora, Scott Richardson, Irem Tuna

    • Resumen

    págs. 363-395

    

  • The information content of mandatory risk factor disclosures in corporate filings

    John Campbell, Hsinchun Chen, Dan Dhaliwal, Hsin-min Lu, Logan Steele

    • Resumen

    págs. 396-455

    

  • Distilling the reserve for uncertain tax positions: : the revealing case of black liquor

    Lisa Simone, John Robinson, Bridget Stomberg

    • Resumen

    págs. 456-472

    

  • Impact of proximity to debt covenant violation on earnings management

    Diana Franz, Hassan HassabElnaby, Gerald Lobo

    • Resumen

    págs. 473-505

    

  • A new measure of accounting quality

    Paul Hribar, Todd Kravet, Ryan Wilson

    • Resumen

    págs. 506-538