Articles

1. Round number reference points and irregular patterns in reported gross margins

   • Matthew Cedergren
   • Valerie Li

   OriginalPaper Open access 21 June 2023

   

2. Green dies in darkness? environmental externalities of newspaper closures

   • John Xuefeng Jiang
   • Jing Kong

   OriginalPaper 19 June 2023

   

3. Outside directors’ insider trading around board meetings

   • Seil Kim
   • Seungjoon Oh

   OriginalPaper 10 June 2023

   

4. Classification shifting using income-decreasing special items: measurement and valuation issues

   • Ahmed M. Abdalla
   • Colin D. B. Clubb

   OriginalPaper Open access 09 June 2023

   

5. Computing corporate bond returns: a word (or two) of caution

   • Martina Andreani
   • Diogo Palhares
   • Scott Richardson

   OriginalPaper Open access 06 June 2023

   

6. To tell or not to tell: the incentive effects of disclosing employer assessments

   • Alexandra Lilge
   • Abhishek Ramchandani

   OriginalPaper 02 June 2023

   

7. Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?

   • Le Luo
   • Mark Shuai Ma
   • Hong Xie

   OriginalPaper 01 June 2023

8. Does hedge fund activism improve investment efficiency?

   • Saikat Sovan Deb
   • Huu Nhan Duong
   • Harminder Singh

   OriginalPaper 30 May 2023

   

9. The productivity effect of digital financial reporting

   • Zheng Liu
   • Ning Zhang

   OriginalPaper 27 May 2023

   

10. Market for corporate control and demand for auditing: evidence from international M&A laws

    • Ahrum Choi
    • Jeong-Bon Kim
    • Jong Chool Park

    OriginalPaper 16 May 2023

    

11. How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

    • Cassandra Estep
    • Emily E. Griffith
    • Nikki L. MacKenzie

    OriginalPaper 01 May 2023

    

12. Accounting-based expected loss given default and debt contract design

    • Dan Amiram
    • Edward Owens

    OriginalPaper 28 April 2023

13. The initial effect of U.S. tax reform on foreign acquisitions

    • Harald J. Amberger
    • Leslie Robinson

    OriginalPaper Open access 17 April 2023 Pages: 996 - 1038

    

14. Creating visibility: voluntary disclosure by private firms pursuing an initial public offering

    • Michael Dambra
    • Bryce Schonberger
    • Charles Wasley

    OriginalPaper 10 April 2023

    

15. Managers’ use of humor on public earnings conference calls

    • Andrew C. Call
    • Rachel W. Flam
    • Nathan Y. Sharp

    OriginalPaper 03 April 2023

    

16. Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds

    • Feifei Wang
    • Xuemin Sterling Yan
    • Lingling Zheng

    OriginalPaper 31 March 2023 Pages: 1097 - 1146

    

17. Myopic capital market concerns and investment incentives in business alliances

    • Hui Chen
    • Thomas Pfeiffer

    OriginalPaper Open access 29 March 2023

    

18. The impact of governmental accounting standards on public-sector pension funding

    • Divya Anantharaman
    • Elizabeth Chuk

    OriginalPaper 23 March 2023 Pages: 1948 - 1996

    

19. Prosocial CEOs, corporate policies, and firm value

    • Mei Feng
    • Weili Ge
    • Wei Ting Loh

    OriginalPaper 21 March 2023 Pages: 1854 - 1903

20. Analyst following and R&D investment

    • Thomas Canace
    • Jiao Li
    • Tao Ma

    OriginalPaper 17 March 2023

    

21. Measurement error, fixed effects, and false positives in accounting research

    • Jared Jennings
    • Jung Min Kim
    • Daniel Taylor

    OriginalPaper 14 March 2023 Pages: 959 - 995

    

22. Going digital: implications for firm value and performance

    • Wilbur Chen
    • Suraj Srinivasan

    OriginalPaper 11 March 2023 Pages: 1619 - 1665

    

23. Naming as business strategy: an analysis of eponymy and debt contracting

    • Chen Chen
    • Michelle Song
    • Jin Zhang

    OriginalPaper Open access 11 March 2023

24. Material changes in accounting estimates and the usefulness of earnings

    • Anne Albrecht
    • Matt Glendening
    • Kwang J. Lee

    OriginalPaper 10 March 2023 Pages: 1320 - 1359

    

25. Correction to: The risk-relevance of non-GAAP earnings

    • Frank Heflin
    • Kalin S. Kolev
    • Benjamin Whipple

    Correction 06 March 2023 Pages: 525 - 526

26. The monitoring role of social media

    • Jonas Heese
    • Joseph Pacelli

    OriginalPaper 01 March 2023 Pages: 1666 - 1706

    

27. When are concurrent quarterly reports useful for investors? Evidence from ASC 606

    • Jesse L. Glaze
    • A. Nicole Skinner
    • Andrew Stephan

    OriginalPaper 17 February 2023 Pages: 1360 - 1406

    

28. Did FIN 48 improve the mapping between tax expense and future cash taxes?

    • Cristi A. Gleason
    • Kevin S. Markle
    • Jane Z. Song

    OriginalPaper 07 February 2023 Pages: 1794 - 1830

29. Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions

    • Andy Fodor
    • Kelley Bergsma Lovelace
    • Jitendra Tayal

    OriginalPaper 31 January 2023 Pages: 1039 - 1096

    

30. Proprietary costs and the equity financing choice

    • Ioannis V. Floros
    • Konduru Sivaramakrishnan
    • Rustam Zufarov

    OriginalPaper 25 January 2023 Pages: 1276 - 1319

    

31. The impact of standard setting on individual investors: evidence from SFAS 109

    • Michelle Hutchens
    • Sonja O. Rego
    • Brian Williams

    OriginalPaper 17 January 2023 Pages: 1407 - 1455

    

32. The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles

    • Jungbae Kim

    OriginalPaper 12 January 2023 Pages: 1491 - 1523

    

33. Earnings prediction with DuPont components and calibration by life cycle

    • Mark Anderson
    • Soonchul Hyun
    • Dongning Yu

    OriginalPaper 12 January 2023 Pages: 1456 - 1490

    

34. National culture and analysts’ forecasting

    • Ying Cao
    • Rubin Hao
    • Yong George Yang

    OriginalPaper 12 January 2023 Pages: 1147 - 1191

35. Taxing multinational income based on value creation versus value realization: an industry perspective

    • Richard Sansing

    OriginalPaper 05 January 2023 Pages: 1831 - 1853

36. How pervasive is corporate fraud?

    • Alexander Dyck
    • Adair Morse
    • Luigi Zingales

    OriginalPaper Open access 05 January 2023 Pages: 736 - 769

    

37. The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis

    • H. Kent Baker
    • Satish Kumar
    • Anup Srivastava

    OriginalPaper 16 December 2022 Pages: 1997 - 2029

    

38. Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms

    • Michael Iselin
    • Bret Johnson
    • Jacob Raleigh

    OriginalPaper 16 December 2022 Pages: 1235 - 1275

    

39. Financial reporting for cryptocurrency

    • Mei Luo
    • Shuangchen Yu

    OriginalPaper Open access 15 December 2022 Pages: 1707 - 1740

    

40. The nail that sticks out: corporate social responsibility and shareholder proposals

    • Michael L. Barnett
    • Valentin Dimitrov
    • Feng Gao

    OriginalPaper 12 December 2022 Pages: 1575 - 1618

    

41. Nonrecurring income taxes

    • Dain C. Donelson
    • Colin Q. Koutney
    • Lillian F. Mills

    OriginalPaper 03 December 2022 Pages: 1741 - 1793

    

42. The power of not trading: Evidence from index fund ownership

    • Caleb Rawson
    • Stephen P. Rowe

    OriginalPaper 01 December 2022 Pages: 388 - 422

    

43. Analysts’ use of dividends in earnings forecasts

    • Somnath Das
    • Philipp D. Schaberl
    • Pradyot K. Sen

    OriginalPaper 25 November 2022 Pages: 1192 - 1234

    

44. The interdependence between market structure and the quality of audited reports: the case of non-audit services

    • Christopher Bleibtreu
    • Ulrike Stefani

    OriginalPaper Open access 17 November 2022 Pages: 1524 - 1574

    

45. The risk-relevance of non-GAAP earnings

    • Frank Heflin
    • Kalin S. Kolev
    • Benjamin Whipple

    OriginalPaper 09 November 2022 Pages: 493 - 524

46. When attention is away, analysts misplay: distraction and analyst forecast performance

    • Thomas Bourveau
    • Alexandre Garel
    • Arthur Petit-Romec

    OriginalPaper 05 November 2022 Pages: 916 - 958

47. The asymmetric mispricing information in analysts’ target prices

    • Jeremiah Green
    • John R. M. Hand
    • Anywhere Sikochi

    OriginalPaper Open access 24 October 2022 Pages: 889 - 915

48. The gift that keeps on giving: stock returns around CEO stock gifts to family members

    • Jennifer L. Brown
    • G. Ryan Huston
    • Brian S. Wenzel

    OriginalPaper 24 October 2022 Pages: 1904 - 1947

    

49. The disclosure quality consequences of copying standard-setter guidance

    • Rachel Scott
    • A. Nicole Skinner
    • Kristen Valentine

    OriginalPaper 18 October 2022 Pages: 770 - 808

50. CEO pay ratio voluntary disclosures and stakeholder reactions

    • Lisa LaViers
    • Jason Sandvik
    • Da Xu

    OriginalPaper 17 October 2022 Pages: 109 - 150