Volume 28, Issue 3

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September 2023

RAST 2022 Conference Issue

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20 articles in this issue

All losses are not alike: Real versus accounting-driven reported losses
Feng Gu
Baruch Lev
Chenqi Zhu
OriginalPaper Open access 29 August 2023 Pages: 1141 - 1189
Trivialization of the bottom line and losing relevance of losses
Anup Srivastava
OriginalPaper Open access 08 August 2023 Pages: 1190 - 1208
Real earnings management and the strategic release of new products: evidence from the motion picture industry
James Jianxin Gong
S. Mark Young
Aner Zhou
OriginalPaper Open access 18 July 2023 Pages: 1209 - 1249
Real earnings management in the motion picture industry: strengthening the inferences from academic research
George Foster
OriginalPaper Open access 22 August 2023 Pages: 1250 - 1262
Analyst ability and research effort: non-EPS forecast provision as a research quality signal
Peter F. Pope
Tong Wang
OriginalPaper Open access 11 September 2023 Pages: 1263 - 1315
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability
Ciao-Wei Chen
Laura Yue Li
OriginalPaper Open access 09 August 2023 Pages: 1316 - 1353
Dividends, trust, and firm value
Martin Kapons
Peter Kelly
Rafael Zambrana
OriginalPaper Open access 03 August 2023 Pages: 1354 - 1387
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements
Daniel Saavedra
OriginalPaper Open access 26 August 2023 Pages: 1388 - 1412
Is tax return information useful to equity investors?
Paul Demeré
OriginalPaper Open access 12 August 2023 Pages: 1413 - 1465
Political information flow and management guidance
Dane M. Christensen
Arthur Morris
Laura A. Wellman
OriginalPaper 07 March 2022 Pages: 1466 - 1499
Stock price reactions to ESG news: the role of ESG ratings and disagreement
George Serafeim
Aaron Yoon
OriginalPaper 10 March 2022 Pages: 1500 - 1530
Analyst coverage and syndicated lending
Nicholas Hallman
John S. Howe
Wei Wang
OriginalPaper 02 February 2022 Pages: 1531 - 1569
Private disclosure and myopia: evidence from the JOBS act
Badryah Alhusaini
Kimball L. Chapman
Hal D. White
OriginalPaper 04 March 2022 Pages: 1570 - 1617
Filing speed, information leakage, and price formation
Jeffrey L. Callen
Ron Kaniel
Dan Segal
OriginalPaper 12 February 2022 Pages: 1618 - 1656
An analysis of net-outcome contracting with applications to equity-based compensation
Christian Hofmann
Steven Huddart
Thomas Pfeiffer
OriginalPaper Open access 16 May 2022 Pages: 1657 - 1689
Revenue-expense matching and performance measure choice
Rong Huang
Carol Marquardt
Bo Zhang
OriginalPaper 16 February 2022 Pages: 1690 - 1720
Earnings forecasts of female CEOs: quality and consequences
Claude Francoeur
Yuntian Li
Jing Zhang
OriginalPaper Open access 12 January 2022 Pages: 1721 - 1764
Bank financial reporting opacity and regulatory intervention
John Gallemore
OriginalPaper 18 April 2022 Pages: 1765 - 1810
Tax haven incorporation and financial reporting transparency
Christina M. Lewellen
OriginalPaper 27 April 2022 Pages: 1811 - 1855
When do firms use one set of books in an international tax compliance game?
Rebecca Reineke
Katrin Weiskirchner-Merten
Stefan Wielenberg
OriginalPaper Open access 08 February 2022 Pages: 1856 - 1885

Volume 28, Issue 3

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