Review of Accounting Studies

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  Año 2014, Vol. 19, Número 2

  • An examination of restructuring charges surrounding the implementation of SFAS 146

    Yong Gyu Lee

    • Resumen

    págs. 539-572

    

  • Tournaments of financial analysts

    Huifang Yin, Huai Zhang

    • Resumen

    págs. 573-605

    

  • How does earnings management influence investor�s perceptions of firm value? Survey evidence from financial analysts

    Abe de Jong, Gerard Mertens, Marieke van der Poel

    • Resumen

    págs. 606-627

    

  • Does the midpoint of range earnings forecasts represent managers� expectations?

    William Ciconte III, Marcus Kirk, Jennifer Wu Tucker

    • Resumen

    págs. 628-660

    

  • Selling-price estimates in revenue recognition and the usefulness of financial statements

    Anup Srivastava

    • Resumen

    págs. 661-697

    

  • Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes

    Heng An, Yul W. Lee, Ting Zhang

    • Resumen

    págs. 698-735

    

  • Measuring discretionary accruals: : are ROA-matched models better than the original Jones-type models?

    Edmund Keung, Michael S. H. Shih

    • Resumen

    págs. 736-768

    

  • Owner liability and financial reporting information as predictors of firm default in bank loans

    Alnoor Bhimani, Mohamed Azzim Gulamhussen, Samuel da Rocha Lopes

    • Resumen

    págs. 769-804

    

  • Valuation-driven profit transfer among corporate segments

    Haifeng You

    • Resumen

    págs. 805-838

    

  • The risk-relevance of securitizations during the recent financial crisis

    Yiwei Dou, Yanju Liu, Gordon Richardson, Dushyantkumar Vyas

    • Resumen

    págs. 839-876

    

  • Why do managers avoid EPS dilution? Evidence from debt�equity choice

    Rong Huang, Carol A. Marquardt, Bo Zhang

    • Resumen

    págs. 877-912

    

  • The quality of street cash flow from operations

    Nerissa C. Brown, Theodore E. Christensen

    • Resumen

    págs. 913-954

    

  • Short-term earnings guidance and accrual-based earnings management

    Andrew C. Call, Shuping Chen, Bin Miao, Yen H. Tong

    • Resumen

    págs. 955-987

    

  • Fishing for excuses and performance evaluation

    Francois Larmande, Jean-Pierre Ponssard

    • Resumen

    págs. 988-1008

    

  • Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value

    Santhosh Ramalingegowda

    • Resumen

    págs. 1009-1045