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

   • Jared Jennings
   • Jung Min Kim
   • Daniel Taylor

   OriginalPaper 14 March 2023 Pages: 959 - 995

   

2. 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

   

3. 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

   

4. 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

   

5. National culture and analysts’ forecasting

   • Ying Cao
   • Rubin Hao
   • Yong George Yang

   OriginalPaper 12 January 2023 Pages: 1147 - 1191

6. Analysts’ use of dividends in earnings forecasts

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

   OriginalPaper 25 November 2022 Pages: 1192 - 1234

   

7. 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

   

8. Proprietary costs and the equity financing choice

   • Ioannis V. Floros
   • Konduru Sivaramakrishnan
   • Rustam Zufarov

   OriginalPaper 25 January 2023 Pages: 1276 - 1319

   

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

   • Anne Albrecht
   • Matt Glendening
   • Kwang J. Lee

   OriginalPaper 10 March 2023 Pages: 1320 - 1359

   

10. 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

    

11. 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

    

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

    • Mark Anderson
    • Soonchul Hyun
    • Dongning Yu

    OriginalPaper 12 January 2023 Pages: 1456 - 1490

    

13. 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

    

14. 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

    

15. 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

    

16. Going digital: implications for firm value and performance

    • Wilbur Chen
    • Suraj Srinivasan

    OriginalPaper 11 March 2023 Pages: 1619 - 1665

    

17. The monitoring role of social media

    • Jonas Heese
    • Joseph Pacelli

    OriginalPaper 01 March 2023 Pages: 1666 - 1706

    

18. Financial reporting for cryptocurrency

    • Mei Luo
    • Shuangchen Yu

    OriginalPaper Open access 15 December 2022 Pages: 1707 - 1740

    

19. Nonrecurring income taxes

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

    OriginalPaper 03 December 2022 Pages: 1741 - 1793

    

20. 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

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

    • Richard Sansing

    OriginalPaper 05 January 2023 Pages: 1831 - 1853

22. Prosocial CEOs, corporate policies, and firm value

    • Mei Feng
    • Weili Ge
    • Wei Ting Loh

    OriginalPaper 21 March 2023 Pages: 1854 - 1903

23. 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

    

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

    • Divya Anantharaman
    • Elizabeth Chuk

    OriginalPaper 23 March 2023 Pages: 1948 - 1996

    

25. 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