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Review of Accounting Studies最新文献

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Naming as business strategy: an analysis of eponymy and debt contracting 命名作为企业战略:姓名与债务契约分析
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-03-11 DOI: 10.1007/s11142-023-09765-w
Cheng Chen, M. Song, Cameron Truong, J. Zhang
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引用次数: 0
Going digital: implications for firm value and performance 走向数字化:对公司价值和绩效的影响
3区 管理学
Review of Accounting Studies Pub Date : 2023-03-11 DOI: 10.1007/s11142-023-09753-0
Wilbur Chen, Suraj Srinivasan
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引用次数: 4
Material changes in accounting estimates and the usefulness of earnings 会计估计的重大变化和收益的有用性
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-03-10 DOI: 10.1007/s11142-023-09759-8
A. Albrecht, M. Glendening, Kyonghee Kim, Kwang J. Lee
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引用次数: 3
Correction to: The risk-relevance of non-GAAP earnings 修正:非公认会计准则收益的风险相关性
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-03-06 DOI: 10.1007/s11142-023-09758-9
Frank Heflin, K. Kolev, Benjamin C. Whipple
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引用次数: 0
The monitoring role of social media 社交媒体的监督作用
3区 管理学
Review of Accounting Studies Pub Date : 2023-03-01 DOI: 10.1007/s11142-023-09757-w
Jonas Heese, Joseph Pacelli
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引用次数: 0
When are concurrent quarterly reports useful for investors? Evidence from ASC 606 什么时候同时发布的季度报告对投资者有用?证据来自ASC 606
3区 管理学
Review of Accounting Studies Pub Date : 2023-02-17 DOI: 10.1007/s11142-022-09744-7
Jesse L. Glaze, A. Nicole Skinner, Andrew Stephan
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引用次数: 1
Did FIN 48 improve the mapping between tax expense and future cash taxes? FIN 48是否改善了税收费用和未来现金税之间的映射?
3区 管理学
Review of Accounting Studies Pub Date : 2023-02-07 DOI: 10.1007/s11142-022-09751-8
Cristi A. Gleason, Kevin S. Markle, Jane Z. Song
{"title":"Did FIN 48 improve the mapping between tax expense and future cash taxes?","authors":"Cristi A. Gleason, Kevin S. Markle, Jane Z. Song","doi":"10.1007/s11142-022-09751-8","DOIUrl":"https://doi.org/10.1007/s11142-022-09751-8","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136180598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions 企业生命周期阶段是否影响投资者的认知？来自盈利公告反应的证据
IF 4.2 3区 管理学
Review of Accounting Studies Pub Date : 2023-01-31 DOI: 10.1007/s11142-022-09749-2
Andy Fodor, Kelley Bergsma Lovelace, Vijay Singal, Jitendra Tayal
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引用次数: 1
Proprietary costs and the equity financing choice 专有成本与股权融资选择
3区 管理学
Review of Accounting Studies Pub Date : 2023-01-25 DOI: 10.1007/s11142-022-09745-6
Ioannis V. Floros, Konduru Sivaramakrishnan, Rustam Zufarov
{"title":"Proprietary costs and the equity financing choice","authors":"Ioannis V. Floros, Konduru Sivaramakrishnan, Rustam Zufarov","doi":"10.1007/s11142-022-09745-6","DOIUrl":"https://doi.org/10.1007/s11142-022-09745-6","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135997692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The impact of standard setting on individual investors: evidence from SFAS 109 标准制定对个人投资者的影响:来自SFAS的证据[109]
3区 管理学
Review of Accounting Studies Pub Date : 2023-01-17 DOI: 10.1007/s11142-022-09740-x
Michelle Hutchens, Sonja O. Rego, Brian Williams
{"title":"The impact of standard setting on individual investors: evidence from SFAS 109","authors":"Michelle Hutchens, Sonja O. Rego, Brian Williams","doi":"10.1007/s11142-022-09740-x","DOIUrl":"https://doi.org/10.1007/s11142-022-09740-x","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135545228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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