Measurement error, fixed effects, and false positives in accounting research Jared JenningsJung Min KimDaniel Taylor OriginalPaper 14 March 2023 Pages: 959 - 995
The initial effect of U.S. tax reform on foreign acquisitions Harald J. AmbergerLeslie Robinson OriginalPaper Open access 17 April 2023 Pages: 996 - 1038
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions Andy FodorKelley Bergsma LovelaceJitendra Tayal OriginalPaper 31 January 2023 Pages: 1039 - 1096
Do sophisticated investors follow fundamental analysis strategies? Evidence from hedge funds and mutual funds Feifei WangXuemin Sterling YanLingling Zheng OriginalPaper 31 March 2023 Pages: 1097 - 1146
National culture and analysts’ forecasting Ying CaoRubin HaoYong George Yang OriginalPaper 12 January 2023 Pages: 1147 - 1191
Analysts’ use of dividends in earnings forecasts Somnath DasPhilipp D. SchaberlPradyot K. Sen OriginalPaper 25 November 2022 Pages: 1192 - 1234
Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms Michael IselinBret JohnsonJacob Raleigh OriginalPaper 16 December 2022 Pages: 1235 - 1275
Proprietary costs and the equity financing choice Ioannis V. FlorosKonduru SivaramakrishnanRustam Zufarov OriginalPaper 25 January 2023 Pages: 1276 - 1319
Material changes in accounting estimates and the usefulness of earnings Anne AlbrechtMatt GlendeningKwang J. Lee OriginalPaper 10 March 2023 Pages: 1320 - 1359
When are concurrent quarterly reports useful for investors? Evidence from ASC 606 Jesse L. GlazeA. Nicole SkinnerAndrew Stephan OriginalPaper 17 February 2023 Pages: 1360 - 1406
The impact of standard setting on individual investors: evidence from SFAS 109 Michelle HutchensSonja O. RegoBrian Williams OriginalPaper 17 January 2023 Pages: 1407 - 1455
Earnings prediction with DuPont components and calibration by life cycle Mark AndersonSoonchul HyunDongning Yu OriginalPaper 12 January 2023 Pages: 1456 - 1490
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
The interdependence between market structure and the quality of audited reports: the case of non-audit services Christopher BleibtreuUlrike Stefani OriginalPaper Open access 17 November 2022 Pages: 1524 - 1574
The nail that sticks out: corporate social responsibility and shareholder proposals Michael L. BarnettValentin DimitrovFeng Gao OriginalPaper 12 December 2022 Pages: 1575 - 1618
Going digital: implications for firm value and performance Wilbur ChenSuraj Srinivasan OriginalPaper 11 March 2023 Pages: 1619 - 1665
The monitoring role of social media Jonas HeeseJoseph Pacelli OriginalPaper 01 March 2023 Pages: 1666 - 1706
Financial reporting for cryptocurrency Mei LuoShuangchen Yu OriginalPaper Open access 15 December 2022 Pages: 1707 - 1740
Nonrecurring income taxes Dain C. DonelsonColin Q. KoutneyLillian F. Mills OriginalPaper 03 December 2022 Pages: 1741 - 1793
Did FIN 48 improve the mapping between tax expense and future cash taxes? Cristi A. GleasonKevin S. MarkleJane Z. Song OriginalPaper 07 February 2023 Pages: 1794 - 1830
Taxing multinational income based on value creation versus value realization: an industry perspective Richard Sansing OriginalPaper 05 January 2023 Pages: 1831 - 1853
Prosocial CEOs, corporate policies, and firm value Mei FengWeili GeWei Ting Loh OriginalPaper 21 March 2023 Pages: 1854 - 1903
The gift that keeps on giving: stock returns around CEO stock gifts to family members Jennifer L. BrownG. Ryan HustonBrian S. Wenzel OriginalPaper 24 October 2022 Pages: 1904 - 1947
The impact of governmental accounting standards on public-sector pension funding Divya AnantharamanElizabeth Chuk OriginalPaper 23 March 2023 Pages: 1948 - 1996
The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis H. Kent BakerSatish KumarAnup Srivastava OriginalPaper 16 December 2022 Pages: 1997 - 2029