Review of Accounting Studies最新文献_第4页

Inventory planning and tax incentives for charitable giving 库存规划和慈善捐赠的税收优惠政策

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2024-02-01 DOI: 10.1007/s11142-023-09818-0

引用次数: 0

Earnings per share targets and CEO incentives 每股收益目标和首席执行官激励机制

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2024-01-22 DOI: 10.1007/s11142-023-09815-3

Christopher Armstrong, Jacky Chau, Christopher D. Ittner, Jason J. Xiao

引用次数: 0

Foreign media slant, foreign investors, and informativeness of earnings 外国媒体倾向、外国投资者和收益的信息性

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2024-01-13 DOI: 10.1007/s11142-023-09813-5

Albert Tsang, Kun Tracy Wang, Nathan Zhenghang Zhu

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引用次数: 0

Differences in the value relevance of identifiable intangible assets 可辨认无形资产的价值相关性差异

IF 4.2 3区管理学

Review of Accounting Studies Pub Date : 2023-11-23 DOI: 10.1007/s11142-023-09810-8

Zachary King, Thomas J. Linsmeier, Daniel D. Wangerin

{"title":"Differences in the value relevance of identifiable intangible assets","authors":"Zachary King, Thomas J. Linsmeier, Daniel D. Wangerin","doi":"10.1007/s11142-023-09810-8","DOIUrl":"https://doi.org/10.1007/s11142-023-09810-8","url":null,"abstract":"<p>Motivated by investor criticisms of current accounting standards, this study investigates whether differences exist in how acquired identifiable intangible assets relate to investors’ expectations about the entity’s cash flow prospects. Some investors assert that all acquired intangibles should be subsumed within goodwill, while others prefer separate recognition of identifiable intangibles only when they are strategically important sources of future cash flows. Still other investors call for separate recognition from goodwill only when identifiable intangibles are separable from the business, have defined useful lives, and have identifiable revenue streams (i.e., “wasting” intangibles). Consistent with some investor views, we find cross-sectional variation in the value relevance of identifiable intangibles based on differences in underlying asset characteristics. Our primary findings suggest that strategically important and wasting intangibles provide information different from that provided by goodwill. These findings inform standard setters as they evaluate recognition and disclosure alternatives for identifiable intangible assets.</p>","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"19 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138527016","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

The media response to a loss of analyst coverage 媒体对分析师报道缺失的反应

3区管理学

Review of Accounting Studies Pub Date : 2023-11-13 DOI: 10.1007/s11142-023-09809-1

Nicholas Guest, Jaewoo Kim

引用次数: 0

Predictable EPS growth and the performance of value investing 可预测的每股收益增长和价值投资的表现

3区管理学

Review of Accounting Studies Pub Date : 2023-11-09 DOI: 10.1007/s11142-023-09812-6

Richard G. Sloan, Annika Yu Wang

引用次数: 0

IPO price formation and analyst coverage IPO价格形成和分析师覆盖范围

3区管理学

Review of Accounting Studies Pub Date : 2023-11-06 DOI: 10.1007/s11142-023-09808-2

Joseph Weber, Michael Willenborg, Biyu Wu, Yanhua Sunny Yang

引用次数: 0

Human bias in the oversight of firms: evidence from workplace safety violations 公司监管中的人为偏见:来自违反工作场所安全的证据

3区管理学

Review of Accounting Studies Pub Date : 2023-11-03 DOI: 10.1007/s11142-023-09807-3

Jonas Heese, Gerardo Pérez-Cavazos, Andreya Pérez-Silva

引用次数: 0

No news is bad news: local news intensity and firms’ information environments 没有新闻就是坏消息:地方新闻强度和企业的信息环境

3区管理学

Review of Accounting Studies Pub Date : 2023-10-16 DOI: 10.1007/s11142-023-09811-7

Kristian D. Allee, Ryan Cating, Caleb Rawson

{"title":"No news is bad news: local news intensity and firms’ information environments","authors":"Kristian D. Allee, Ryan Cating, Caleb Rawson","doi":"10.1007/s11142-023-09811-7","DOIUrl":"https://doi.org/10.1007/s11142-023-09811-7","url":null,"abstract":"Abstract We examine the effects of local newspapers on firms’ information environments. With newspaper employment dropping precipitously in the last few decades, we posit that these changes will harm local firms’ information environments. Consistent with local news improving information environments, we find that volatility, spreads, and illiquidity increase as local newspaper intensity declines and that this is associated with firms’ importance in their local economy. We further find that for firms that are more important in their community, or have busy analysts, less local newspaper intensity is associated with significantly lower analyst accuracy and higher forecast dispersion. This is consistent with local newspapers improving information environments, even for sophisticated and likely remote information intermediaries. We also investigate how stakeholders respond to declines in local news and find that managers increase the amount of forward-looking disclosures while analysts increase coverage. These results provide insights into the methods by which stakeholders attempt to improve firms’ information environments when local news coverage fades.","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136113960","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

Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons 在预测未来现金流方面，盈余比现金流更好吗?来自苹果与苹果比较的证据

3区管理学

Review of Accounting Studies Pub Date : 2023-10-09 DOI: 10.1007/s11142-023-09805-5

Ryan J. Casey, George W. Ruch

引用次数: 1