Abarbanell, J. 1999. Discussion of “Evidence on the usefulness of capital expenditures as an alternative measure of depreciation”. Review of Accounting Studies 4(3-4): 197-203.
Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.
Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.
Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.
Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.
Amir, E., M. Kirschenheiter and K. Willard. 2001. The aggregation and valuation of deferred taxes. Review of Accounting Studies 6(2-3): 275-297.
Anctil, R. M. 1996. Capital budgeting using residual income maximization. Review of Accounting Studies 1(1): 9-34.
Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. Activity-based costing for economic value added®. Review of Accounting Studies 2(3): 231-264.
Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. The asymptotic optimality of residual income maximization. Review of Accounting Studies 2(3): 207-229.
Ang, A. and J. Liu. 2001. A general affine earnings valuation model. Review of Accounting Studies 6(4): 397-425.
Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.
Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.
Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.
Arya, A. and J. Glover. 2003. Abandonment options and information system design. Review of Accounting Studies 8(1): 29-45.
Arya, A. and J. Glover. 2008. Performance measurement manipulation: Cherry-picking what to correct. Review of Accounting Studies 13(1): 119-139.
Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.
Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417.
Atiase, R. K., H. Li, S. Supattarakul and S. Tse. 2005. Market reaction to multiple contemporaneous earnings signals: Earnings announcements and future earnings guidance. Review of Accounting Studies 10(4): 497-525.
Ayers, B. C. and R. N. Freeman. 2003. Evidence that analyst following and institutional ownership accelerate the pricing of future earnings. Review of Accounting Studies 8(1): 47-67.
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.
Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.
Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.
Baiman, S. 2007. Editorial. Review of Accounting Studies 12(2-3): 181.
Baiman, S. 2008. Editorial. Review of Accounting Studies 13(2-3): 167.
Baiman, S. and M. V. Rajan. 1998. Optimal cost targets and incentives for acquiring expertise. Review of Accounting Studies 3(3): 231-259.
Baldenius, T. 2000. Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies 5(1): 27-56.
Baldenius, T. 2006. Discussion of “Divisional performance measurement and transfer pricing for intangible assets”. Review of Accounting Studies 11(2-3): 367-376.
Baldenius, T. and A. Ziv. 2003. Performance evaluation and corporate income taxes in a sequential delegation setting. Review of Accounting Studies 8(2-3): 283-309.
Baldenius, T., S. Reichelstein and S. A. Sahay. 1999. Negotiated versus cost-based transfer pricing. Review of Accounting Studies 4(2): 67-91.
Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.
Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.
Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68.
Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.
Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.
Bartov, E. 2003. Discussion of “Investor sophistication and the mispricing of accruals”. Review of Accounting Studies 8(2-3): 277-281.
Bartov, E. 2008. Discussion of “Investor recognition and stock returns”. Review of Accounting Studies 13(2-3): 362-368.
Bartov, E., F. W. Lindahl and W. E. Ricks. 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3(4): 327-346.
Bartov, E., P. Mohanram and D. Nissim. 2007. Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs. Review of Accounting Studies 12(1): 155-179.
Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.
Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.
Basu, S. 2005. Discussion of “Conditional and unconditional conservatism: Concepts and modeling”. Review of Accounting Studies 10(2-3): 311-321.
Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.
Beaver, W. H. 1999. Discussion of “On transitory earnings”. Review of Accounting Studies 4(3-4): 163-167.
Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.
Beaver, W. H. and M. F. McNichols. 2001. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development? Review of Accounting Studies 6(2-3): 197-220.
Beaver, W. H. and S. G. Ryan. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies 10(2-3): 269-309.
Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.
Beaver, W. H., M. F. McNichols and K. K. Nelson. 2007. An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12(4): 525-556.
Begley, J. and P. E. Fischer. 1998. Is there information in an earnings announcement delay? Review of Accounting Studies 3(4): 347-363.
Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).
Beneish, M. D. 1998. Discussion of “Are accruals during initial public offerings opportunistic?” Review of Accounting Studies 3(1-2): 209-221.
Beneish, M. D., C. M. C. Lee and R. L. Tarpley. 2001. Contextual fundamental analysis through the prediction of extreme returns. Review of Accounting Studies 6(2-3): 165-189.
Berger, P. G. 2003. Discussion of “Differential market reactions to revenue and expense surprises”. Review of Accounting Studies 8(2-3): 213-220.
Bergstresser, D. 2006. Discussion of “Overinvestment of free cash flow”. Review of Accounting Studies 11(2-3): 191-202.
Biddle, G. C., P. Chen and G. Zhang. 2001. When capital follows profitability: Non-linear residual income dynamics. Review of Accounting Studies 6(2-3): 229-265.
Bloomfield, R. J., M. W. Nelson and S. D. Smith. 2006. Feedback loops, fair value accounting and correlated investments. Review of Accounting Studies 11(2-3): 377-416.
Botosan, C. A., M. A. Plumlee and Y. Xie. 2004. The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9(2-3): 233-259.
Brown, L. D. and K. Sivakumar. 2003. Comparing the value relevance of two operating income measures. Review of Accounting Studies 8(4): 561-572.
Brown, S. and S. A. Hillegeist. 2007. How disclosure quality affects the level of information asymmetry. Review of Accounting Studies 12(2-3): 443-477.
Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8(1): 5-28.
Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.
Burgstahler, D. 1998. Discussion of “The characteristics and valuation of loss reserves of property casualty insurers”. Review of Accounting Studies 3(1-2): 97-102.
Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.
Chambers, D., R. Jennings and R. B. Thompson. 1999. Evidence on the usefulness of capital expenditures as an alternative measure of depreciation. Review of Accounting Studies 4(3-4): 169-195.
Chambers, D., R. Jennings and R. B. Thompson. 2002. Excess returns to R&D-intensive firms. Review of Accounting Studies 7(2-3): 133-158.
Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.
Chan, D. K. and K. Wong. 2002. Scope of auditors' liability, audit quality, and capital investment. Review of Accounting Studies 7(1): 97-122.
Chan, K. H., K. Z. Lin and P. L. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11(1): 21-48.
Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.
Choi, Y., S. Lin, M. Walker and S. Young. 2007. Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies 12(4): 595-622.
Christensen, J. and J. S. Demski. 1997. Product costing in the presence of endogenous subcost functions. Review of Accounting Studies 2(1): 65-87.
Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.
Christensen, P. O. and G. A. Feltham. 1997. Sequential communication in agencies. Review of Accounting Studies 2(2): 123-155.
Christensen, P. O. and G. A. Feltham. 2000. Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies 5(4): 301-329.
Christensen, T. E. 2007. Discussion of “another look at GAAP versus the street: An empirical assessment of measurement error bias”. Review of Accounting Studies 12(2-3): 305-321.
Christensen, T. E. 2008. Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”. Review of Accounting Studies 13(2-3): 319-326.
Clinch, G., B. Sidhu and S. Sin. 2002. The usefulness of direct and indirect cash flow disclosures. Review of Accounting Studies 7(4): 383-404.
Cohen, D. A., R. N. Hann and M. Ogneva. 2007. Another look at GAAP versus the street: An empirical assessment of measurement error bias. Review of Accounting Studies 12(2-3): 271-303.
Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.
Collins, D. W., G. Gong and P. Hribar. 2003. Investor sophistication and the mispricing of accruals. Review of Accounting Studies 8(2-3): 251-276.
Copeland, T., A. Dolgoff and A. Moel. 2004. The role of expectations in explaining the cross-section of stock returns. Review of Accounting Studies 9(2-3): 149-188.
Core, J. E., W. R. Guay, S. A. Richardson and R. S. Verdi. 2006. Stock market anomalies: What can we learn from repurchases and insider trading? Review of Accounting Studies 11(1): 49-70.
Cotter, J. and S. Richardson. 2002. Reliability of asset revaluations: The impact of appraiser independence. Review of Accounting Studies 7(4): 435-457.
Danielson, M. G. and E. Press. 2003. Accounting returns revisited: Evidence of their usefulness in estimating economic returns. Review of Accounting Studies 8(4): 493-530.
Darrough, M. and J. Ye. 2007. Valuation of loss firms in a knowledge-based economy. Review of Accounting Studies 12(1): 61-93.
Davila, A. and F. Penalva. 2006. Governance structure and the weighting of performance measures in CEO compensation. Review of Accounting Studies 11(4): 463-493.
Davila, A. and M. Venkatachalam. 2004. The relevance of non-financial performance measures for CEO compensation: Evidence from the airline industry. Review of Accounting Studies 9(4): 443-464.
Dechow, P. M. and W. Ge. 2006. The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies 11(2-3): 253-296.
Dechow, P. M., R. G. Sloan and M. T. Soliman. 2004. Implied equity duration: A new measure of equity risk. Review of Accounting Studies 9(2-3): 197-228.
Dechow, P. M., S. A. Richardson and I. Tuna. 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies 8(2-3): 355-384.
DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.
Demers, E. and B. Lev. 2001. A rude awakening: Internet shakeout in 2000. Review of Accounting Studies 6(2-3): 331-359.
Demers, E. A. 2007. Discussion of “Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies”. Review of Accounting Studies 12(2-3): 217-225.
Desai, H., S. Krishnamurthy and K. Venkataraman. 2006. Do short sellers target firms with poor earnings quality? Evidence from earnings restatements. Review of Accounting Studies 11(1): 71-90.
Dichev, I. D. 2003. Discussion of “The Differential persistence of accruals and cash flows for future operating income versus future profitability”. Review of Accounting Studies 8(2-3): 245-250.
Dietrich, J. R., K. A. Muller and E. J. Riedl. 2007. Asymmetric timeliness tests of accounting conservatism. Review of Accounting Studies 12(1): 95-124.
Dontoh, A., J. Ronen and B. Sarath. 2003. On the rationality of the post-announcement drift. Review of Accounting Studies 8(1): 69-104.
Doyle, J. T., R. J. Lundholm and M. T. Soliman. 2003. The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8(2-3): 145-174.
D'Souza, J. 2000. The stock price impact of mandated accounting charges on rate-regulated firms. Review of Accounting Studies 5(3): 235-257.
Dunn, K. A. and B. W. Mayhew. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9(1): 35-58.
Dutta, S. 1996. Private and public disclosures and the efficiency of stock prices. Review of Accounting Studies 1(4): 285-307.
Dutta, S. and B. Trueman. 2002. The interpretation of information and corporate disclosure strategies. Review of Accounting Studies 7(1): 75-96.
Dutta, S. and S. Reichelstein. 1999. Asset valuation and performance measurement in a dynamic agency setting. Review of Accounting Studies 4(3-4): 235-258.
Dutta, S. and S. Reichelstein. 2002. Controlling investment decisions: Depreciation and capital charges. Review of Accounting Studies 7(2-3): 253-281.
Dutta, S. and S. Reichelstein. 2005. Accrual accounting for performance evaluation. Review of Accounting Studies 10(4): 527-552.
Dye, R. A. 1998. Investor sophistication and voluntary disclosures. Review of Accounting Studies 3(3): 261-287.
Easton, P. 2001. Discussion of: “When capital follows profitability: Non-linear residual income dynamics”. Review of Accounting Studies 6(2-3): 267-274.
Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.
Easton, P. 2004. Discussion of “Forward versus trailing earnings in equity valuation”. Review of Accounting Studies 9(2-3): 331-336.
Easton, P. and J. Pae. 2004. Accounting conservatism and the relation between returns and accounting data. Review of Accounting Studies 9(4): 495-521.
Easton, P., P. Shroff and G. Taylor. 2000. Permanent and transitory earnings, accounting recording lag, and the earnings coefficient. Review of Accounting Studies 5(4): 281-300.
Ertimur, Y. 2007. Discussion of “How disclosure quality affects the level of information asymmetry”. Review of Accounting Studies 12(2-3): 479-485.
Ertimur, Y., J. Livnat and M. Martikainen. 2003. Differential market reactions to revenue and expense surprises. Review of Accounting Studies 8(2-3): 185-211.
Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.
Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.
Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.
Fairfield, P. M., S. Whisenant and T. L. Yohn. 2003. The differential persistence of accruals and cash flows for future operating income versus future profitability. Review of Accounting Studies 8(2-3): 221-243.
Farlee, M. A. 1998. Welfare effects of timely reporting. Review of Accounting Studies 3(3): 289-320.
Feltham, G. A. and M. G. H. Wu. 2000. Public reports, information acquisition by investors, and management incentives. Review of Accounting Studies 5(2): 155-190.
Feltham, G. A. and M. G. H. Wu. 2001. Incentive efficiency of stock versus options. Review of Accounting Studies 6(1): 7-28.
Fields, T. D., S. Rangan and S. R. Thiagarajan. 1998. An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry. Review of Accounting Studies 3(1-2): 103-130.
Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.
Fischer, P. E. 1999. Managing employee compensation risk. Review of Accounting Studies 4(1): 45-60.
Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.
Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.
Garvey, G. T. 2008. Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”. Review of Accounting Studies 13(2-3): 292-294.
Geiger, M. A., C. S. Lennox and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13(1): 55-86.
Gelb, D. S. and P. Zarowin. 2002. Corporate disclosure policy and the informativeness of stock prices. Review of Accounting Studies 7(1): 33-52.
Ghicas, D. C., A. Papadaki, G. Siougle and T. Sougiannis. 2008. The relevance of quantifiable audit qualifications in the valuation of IPOs. Review of Accounting Studies 13(4): 512-550.
Ghosh, A., Z. Gu and P. C. Jain. 2005. Sustained earnings and revenue growth, earnings quality, and earnings response coefficients. Review of Accounting Studies 10(1): 33-57.
Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.
Gjesdal, F. 2007. Discussion of “Conservatism, growth and return on investment”. Review of Accounting Studies 12(2-3): 371-376.
Gjesdal, F. and R. Antle. 2001. Dividend covenants and income measurement. Review of Accounting Studies 6(1): 53-76.
Gleason, C. A. and L. F. Mills. 2008. Evidence of differing market responses to beating analysts’ targets through tax expense decreases. Review of Accounting Studies 13(2-3): 295-318.
Glover, J. 2002. Discussion of: “Controlling investment decisions: Depreciation and capital charges”. Review of Accounting Studies 7(2-3): 283-287.
Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.
Gode, D. and P. Mohanram. 2003. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 8(4): 399-431.
Gosman, M. T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.
Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.
Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.
Griffin, P. A. 2003. Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings. Review of Accounting Studies 8(4): 433-460.
Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.
Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.
Hand, J. R. M. 2002. Discussion of “Earnings surprises, growth expectations, and stock returns, or, don't let an earnings torpedo sink your portfolio”. Review of Accounting Studies 7(2-3): 313-318.
Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.
Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.
Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34.
Hribar, P. 2002. Discussion of “Inventory changes and future returns”. Review of Accounting Studies 7(2-3): 189-193.
Hribar, P. and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9(2-3): 337-356.
Huddart, S. and V. G. Narayanan. 2002. An empirical examination of tax factors and mutual funds' stock sales decisions. Review of Accounting Studies 7(2-3): 319-341.
Hughes, J. 1996. Memoriam. Review of Accounting Studies 1(1): 7.
Hughes, J., J. Liu and W. Su. 2008. On the relation between predictable market returns and predictable analyst forecast errors. Review of Accounting Studies 13(2-3): 266-291.
Hughes, J. S. and J. L. Kao. 1998. Cross-subsidization, cost allocation, and tacit coordination. Review of Accounting Studies 2(3): 265-293.
Hughes, J. S., J. L. Kao and M. Williams. 2002. Public disclosure of forward contracts and revelation of proprietary information. Review of Accounting Studies 7(4): 459-478.
Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.
Hwang, Y. and A. J. Kirby. 2000. Competitive effects of disclosure in a strategic entry mode l. Review of Accounting Studies 5(1): 57-85.
Jiang, G., C. M. C. Lee and Y. Zhang. 2005. Information uncertainty and expected returns. Review of Accounting Studies 10(2-3): 185-221.
Jo, H., Y. Kim and M. S. Park. 2007. Underwriter choice and earnings management: Evidence from seasoned equity offerings. Review of Accounting Studies 12(1): 23-59.
Johnson, M. F. 1999. Business cycles and the relation between security returns and earnings. Review of Accounting Studies 4(2): 93-117.
Johnson, M. F., R. Kasznik and K. K. Nelson. 2000. Shareholder wealth effects of the private securities litigation reform act of 1995. Review of Accounting Studies 5(3): 217-233.
Johnson, N. B. 2006. Divisional performance measurement and transfer pricing for intangible assets. Review of Accounting Studies 11(2-3): 339-365.
Kachelmeier, S. J. 1996. Do cosmetic reporting variations affect market behavior? A laboratory study of the accounting emphasis on unavoidable costs. Review of Accounting Studies 1(2): 115-140.
Kanodia, C. 1999. Discussion of “Comparing alternative hedge accounting standards: Shareholders' perspective”. Review of Accounting Studies 4(3-4): 293-297.
Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.
Kasznik, R. 2004. Discussion of “The effect of accounting restatements on earnings revisions and the estimated cost of capital”. Review of Accounting Studies 9(2-3): 357-367.
Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.
Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.
Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597.
Kormendi, R. and P. Zarowin. 1996. Dividend policy and permanence of earnings. Review of Accounting Studies 1(2): 141-160.
Kothari, S. P., T. E. Laguerre and A. J. Leone. 2002. Capitalization versus expensing: Evidence on the uncertainty of future earnings from capital expenditures versus R&D outlays. Review of Accounting Studies 7(4): 355-382.
Krishnan, G. V., B. Srinidhi and L. Su. 2008. Inventory policy, accruals quality and information risk. Review of Accounting Studies 13(2-3): 369-410.
Kwon, Y. K. 2001. Book value, residual earnings, and equilibrium firm value with asymmetric information. Review of Accounting Studies 6(4): 387-395.
Kwon, Y. K., D. P. Newman and Y. S. Suh. 2001. The demand for accounting conservatism for management control. Review of Accounting Studies 6(1): 29-52.
Lambert, R. A. 1999. Discussion of “Asset valuation and performance measurement in a dynamic agency setting”. Review of Accounting Studies 4(3-4): 259-264.
Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.
Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.
Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.
Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.
Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.
Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.
Levi, S. 2008. Voluntary disclosure of accruals in earnings press releases and the pricing of accruals. Review of Accounting Studies 13(1): 1-21.
Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.
Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.
Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294.
Liu, J. 2004. Discussion of “The role of expectations in explaining the cross-section of stock returns”. Review of Accounting Studies 9(2-3): 189-196.
Livne, G. 2000. Information asymmetry, investment horizons, and the dual role of public announcements. Review of Accounting Studies 5(2): 127-153.
Louis, H., D. Robinson and A. Sbaraglia. 2008. An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly. Review of Accounting Studies 13(1): 23-54.
Lundholm, R. J. 2001. Discussion of: “On the aggregation and valuation of deferred taxes”. Review of Accounting Studies 6(2-3): 299-304.
Marquardt, C. A. and C. I. Wiedman. 2007. Economic consequences of financial reporting changes: Diluted EPS and contingent convertible securities. Review of Accounting Studies 12(4): 487-523.
Marques, A. 2006. SEC interventions and the frequency and usefulness of non-GAAP financial measures. Review of Accounting Studies 11(4): 549-574.
Marra, T. and J. Suijs. 2004. Going-public and the influence of disclosure environments. Review of Accounting Studies 9(4): 465-493.
McNichols, M. F. 2003. Discussion of “Why are earnings kinky? An examination of the earnings management explanation”. Review of Accounting Studies 8(2-3): 385-391.
McVay, S., V. Nagar and V. W. Tang. 2006. Trading incentives to meet the analyst forecast. Review of Accounting Studies 11(4): 575-598.
Melumad, N. D., G. Weyns and A. Ziv. 1999. Comparing alternative hedge accounting standards: Shareholders' perspective. Review of Accounting Studies 4(3-4): 265-292.
Minton, B. A., C. M. Schrand and B. R. Walther. 2002. The role of volatility in forecasting. Review of Accounting Studies 7(2-3): 195-215.
Mohanram, P. S. 2005. Separating winners from losers among low book-to-market stocks using financial statement analysis. Review of Accounting Studies 10(2-3): 133-170.
Mohnen, A. and M. Bareket. 2007. Performance measurement for investment decisions under capital constraints. Review of Accounting Studies 12(1): 1-22.
Monahan, S. J. 2005. Conservatism, growth and the role of accounting numbers in the fundamental analysis process. Review of Accounting Studies 10(2-3): 227-260.
Monahan, S. J. 2008. Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”. Review of Accounting Studies 13(2-3): 206-215.
Morgan, J. and P. Stocken. 1998. The effects of business risk on audit pricing. Review of Accounting Studies 3(4): 365-385.
Nagar, V. 2006. Discussion of “Performance, growth and earnings management”. Review of Accounting Studies 11(2-3): 335-337.
Newman, P., S. Rhoades and R. Smith. 1996. Allocating audit resources to detect fraud. Review of Accounting Studies 1(2): 161-182.
Nissim, D. 2002. Discussion of “The role of volatility in forecasting”. Review of Accounting Studies 7(2-3): 217-227.
Nissim, D. and S. H. Penman. 2001. Ratio analysis and equity valuation: From research to practice. Review of Accounting Studies 6(1): 109-154.
Nissim, D. and S. H. Penman. 2003. Financial statement analysis of leverage and how it informs about profitability and price-to-book ratios. Review of Accounting Studies 8(4): 531-560.
Noreen, E. and N. Soderstrom. 1997. The accuracy of proportional cost models: Evidence from hospital service departments. Review of Accounting Studies 2(1): 89-114.
O'Hanlon, J. and K. Peasnell. 2002. Residual income and value-creation: The missing Link. Review of Accounting Studies 7(2-3): 229-245.
O’Hanlon, J. and K. Peasnell. 2004. Residual income valuation: Are inflation adjustments necessary? Review of Accounting Studies 9(4): 375-398.
Ohlson, J. A. 1998. Discussion of “Brand values and capital market valuation”. Review of Accounting Studies 3(1-2): 69-71.
Ohlson, J. A. 1999. On transitory earnings. Review of Accounting Studies 4(3-4): 145-162.
Ohlson, J. A. 2002. Discussion of “Residual income and value-creation: The missing link”. Review of Accounting Studies 7(2-3): 247-251.
Ohlson, J. A. 2005. On accounting-based valuation formulae*. Review of Accounting Studies 10(2-3): 323-347.
Ohlson, J. A. and B. E. Juettner-Nauroth. 2005. Expected EPS and EPS growth as determinants of value. Review of Accounting Studies 10(2-3): 349-365.
Oler, D. K. 2008. Does acquirer cash level predict post-acquisition returns? Review of Accounting Studies 13(4): 479-511.
Olsson, P. 2008. Discussion of “inventory policy, accruals quality and information risk”. Review of Accounting Studies 13(2-3): 411-417.
Pae, S. 2000. Information sharing in the presence of preemptive incentives: Economic consequences of mandatory disclosure. Review of Accounting Studies 5(4): 331-350.
Park, C. W. and Earl K. Stice. 2000. Analyst forecasting ability and the stock price reaction to forecast revisions. Review of Accounting Studies 5(3): 259-272.
Patterson, E. and D. Wright. 2003. Evidence of fraud, audit risk and audit liability regimes. Review of Accounting Studies 8(1): 105-131.
Penman, S. 2002. Editorial. Review of Accounting Studies 7(2-3): 131.
Penman, S. 2005. Editorial. Review of Accounting Studies 10(2-3): 131.
Penman, S. 2006. Editorial. Review of Accounting Studies 11(2-3): 157.
Penman, S. H. 1998. A Synthesis of equity valuation techniques and the terminal value calculation for the dividend discount model. Review of Accounting Studies 2(4): 303-323.
Penman, S. H. 2001. Discussion of “Back to basics: Forecasting the revenues of internet firms” and “A rude awakening: Internet shakeout in 2000”. Review of Accounting Studies 6(2-3): 361-364.
Penman, S. H. 2005. Discussion of “On accounting-based valuation formulae” and “Expected EPS and EPS growth as determinants of value”. Review of Accounting Studies 10(2-3): 367-378.
Petroni, K. R., S. G. Ryan and J. M. Wahlen. 2000. Discretionary and non-discretionary revisions of loss reserves by property-casualty insurers: Differential implications for future profitability, risk and market value. Review of Accounting Studies 5(2): 95-125.
Piotroski, J. D. 2005. Discussion of “Separating winners from losers among low book-to-market stocks using financial statement analysis”. Review of Accounting Studies 10(2-3): 171-184.
Pope, P. F. and P. Wang. 2005. Earnings components, accounting bias and equity valuation. Review of Accounting Studies 10(4): 387-407.
Rajan, M. V., S. Reichelstein and M. T. Soliman. 2007. Conservatism, growth, and return on investment. Review of Accounting Studies 12(2-3): 323-370.
Rajgopal, S., T. Shevlin and M. Venkatachalam. 2003. Does the stock market fully appreciate the implications of leading indicators for future earnings? Evidence from order backlog. Review of Accounting Studies 8(4): 461-492.
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Reichelstein, S. 1997. Investment decisions and managerial performance evaluation. Review of Accounting Studies 2(2): 157-180.
Reichelstein, S. 1999. Editorial. Review of Accounting Studies 4(3-4): 143.
Richardson, S. 2006. Over-investment of free cash flow. Review of Accounting Studies 11(2-3): 159-189.
Riffe, S. and R. Thompson. 1998. The relation between stock prices and accounting information. Review of Accounting Studies 2(4): 325-351.
Ronen, J. and V. Yaari. 2007. Demand for the truth in principal-agent relationships. Review of Accounting Studies 12(1): 125-153.
Sansing, R. 1999. Relationship-specific investments and the transfer pricing paradox. Review of Accounting Studies 4(2): 119-134.
Schwartz, S. T., R. A. Young and K. Zvinakis. 2000. Reputation without repeated interaction: A role for public disclosures. Review of Accounting Studies 5(4): 351-375.
Rajan, M. V. 2003. Discussion of “Performance evaluation and corporate income taxes in a sequential delegation setting”. Review of Accounting Studies 8(2-3): 311-319.
Reichelstein, S. 2001. Editorial. Review of Accounting Studies 6(1): 5-6.
Reichelstein, S. 2001. Editorial. Review of Accounting Studies 6(2-3): 163.
Review of Accounting Studies. 2001. In Memoriam: Arijit Mukherji. Review of Accounting Studies 6(1): 155.
Santa-Clara, P. 2004. Discussion of “Implied equity duration: A new measure of equity risk”. Review of Accounting Studies 9(2-3): 229-231.
Schultz, P. 2005. Discussion of “Information uncertainty and expected returns”. Review of Accounting Studies 10(2-3): 223-226.
Shackelford, D. A. 1999. Discussion of “The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms”. Review of Accounting Studies 4(3-4): 327-329.
Shevlin, T. 2008. Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”. Review of Accounting Studies 13(2-3): 252-265.
Skinner, D. J. and R. G. Sloan. 2002. Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio. Review of Accounting Studies 7(2-3): 289-312.
Sloan, R. 1998. Discussion of “Evaluating non-GAAP performance measures in the REIT industry”. Review of Accounting Studies 3(1-2): 131-135.
Sloan, R. G. 1999. Discussion of “Accruals, cash flows and equity values”. Review of Accounting Studies 4(3-4): 231-234.
Sloan, R. G. 2001. Discussion of: “Contextual fundamental analysis through the prediction of extreme returns”. Review of Accounting Studies 6(2-3): 191-195.
Smith, R. and D. Tidrick. 1998. The effect of alternative judicial systems and settlement on auditing. Review of Accounting Studies 2(4): 353-381.
Soffer, L. C., S. R. Thiagarajan and B. R. Walther. 2000. Earnings preannouncement strategies. Review of Accounting Studies 5(1): 5-26.
Sridhar, S. S. and R. P. Magee. 1996. Financial contracts, opportunism, and disclosure management. Review of Accounting Studies 1(3): 225-258.
Tasker, S. C. 1998. Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure. Review of Accounting Studies 3(1-2): 137-167.
Teoh, S. H., T. J. Wong and G. R. Rao. 1998. Are accruals during initial public offerings opportunistic? Review of Accounting Studies 3(1-2): 175-208.
Thomas, J. K. 2003. Discussion of “Post-earnings announcement drift and market participants' information processing biases”. Review of Accounting Studies 8(2-3): 347-353.
Thomas, J. K. and H. Zhang. 2002. Inventory changes and future returns. Review of Accounting Studies 7(2-3): 163-187.
Trueman, B. 1997. Managerial disclosures and shareholder litigation. Review of Accounting Studies 2(2): 181-199.
Trueman, B., M. H. F. Wong and X. Zhang. 2001. Back to basics: Forecasting the revenues of internet firms. Review of Accounting Studies 6(2-3): 305-329.
Vaysman, I. 1996. A model of cost-based transfer pricing. Review of Accounting Studies 1(1): 73-108.
Wahlen, J. M. 2001. Discussion of: “Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flow and development?” Review of Accounting Studies 6(2-3): 221-228.
Wei, D. 2004. Inter-departmental cost allocation and investment incentives. Review of Accounting Studies 9(1): 97-116.
Weiss, I. S. 2002. Discussion of “An empirical examination of tax factors and mutual funds' stock sales decisions”. Review of Accounting Studies 7(2-3): 343-347.
Wielenberg, S. 2000. Negotiated transfer pricing, specific investment, and optimal capacity choice. Review of Accounting Studies 5(3): 197-216.
Williams, M. 2004. Discussion of “The role of information precision in determining cost of equity capital”. Review of Accounting Studies 9(2-3): 261-264.
Xue, Y. 2007. Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation. Review of Accounting Studies 12(4): 659-690.
Yee, K. K. 2004. Forward versus trailing earnings in equity valuation. Review of Accounting Studies 9(2-3): 301-329.
Yee, K. K. 2007. Using accounting information for consumption planning and equity valuation. Review of Accounting Studies 12(2-3): 227-256.
Yim, A. T. 2001. Renegotiation and relative performance evaluation: Why an informative signal may be useless. Review of Accounting Studies 6(1): 77-108.
Zhang, X. 2002. Discussion of “Excess returns to R&D-intensive firms”. Review of Accounting Studies 7(2-3): 159-162.
Zhang, X. 2005. Discussion of “Conservatism, growth and the role of accounting numbers in fundamental analysis process”. Review of Accounting Studies 10(2-3): 261-267.
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Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.
Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.
Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.
Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.
Amir, E., M. Kirschenheiter and K. Willard. 2001. The aggregation and valuation of deferred taxes. Review of Accounting Studies 6(2-3): 275-297.
Anctil, R. M. 1996. Capital budgeting using residual income maximization. Review of Accounting Studies 1(1): 9-34.
Anctil, R. M., J. S. Jordan and A. Mukherji. 1998. Activity-based costing for economic value added®. Review of Accounting Studies 2(3): 231-264.
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Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.
Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.
Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.
Arya, A. and J. Glover. 2003. Abandonment options and information system design. Review of Accounting Studies 8(1): 29-45.
Arya, A. and J. Glover. 2008. Performance measurement manipulation: Cherry-picking what to correct. Review of Accounting Studies 13(1): 119-139.
Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.
Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417.
Atiase, R. K., H. Li, S. Supattarakul and S. Tse. 2005. Market reaction to multiple contemporaneous earnings signals: Earnings announcements and future earnings guidance. Review of Accounting Studies 10(4): 497-525.
Ayers, B. C. and R. N. Freeman. 2003. Evidence that analyst following and institutional ownership accelerate the pricing of future earnings. Review of Accounting Studies 8(1): 47-67.
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.
Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.
Bachar, J., N. D. Melumad and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2(1): 7-34.
Baiman, S. 2007. Editorial. Review of Accounting Studies 12(2-3): 181.
Baiman, S. 2008. Editorial. Review of Accounting Studies 13(2-3): 167.
Baiman, S. and M. V. Rajan. 1998. Optimal cost targets and incentives for acquiring expertise. Review of Accounting Studies 3(3): 231-259.
Baldenius, T. 2000. Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies 5(1): 27-56.
Baldenius, T. 2006. Discussion of “Divisional performance measurement and transfer pricing for intangible assets”. Review of Accounting Studies 11(2-3): 367-376.
Baldenius, T. and A. Ziv. 2003. Performance evaluation and corporate income taxes in a sequential delegation setting. Review of Accounting Studies 8(2-3): 283-309.
Baldenius, T., S. Reichelstein and S. A. Sahay. 1999. Negotiated versus cost-based transfer pricing. Review of Accounting Studies 4(2): 67-91.
Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.
Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.
Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68.
Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.
Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.
Bartov, E. 2003. Discussion of “Investor sophistication and the mispricing of accruals”. Review of Accounting Studies 8(2-3): 277-281.
Bartov, E. 2008. Discussion of “Investor recognition and stock returns”. Review of Accounting Studies 13(2-3): 362-368.
Bartov, E., F. W. Lindahl and W. E. Ricks. 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3(4): 327-346.
Bartov, E., P. Mohanram and D. Nissim. 2007. Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs. Review of Accounting Studies 12(1): 155-179.
Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.
Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.
Basu, S. 2005. Discussion of “Conditional and unconditional conservatism: Concepts and modeling”. Review of Accounting Studies 10(2-3): 311-321.
Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.
Beaver, W. H. 1999. Discussion of “On transitory earnings”. Review of Accounting Studies 4(3-4): 163-167.
Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.
Beaver, W. H. and M. F. McNichols. 2001. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development? Review of Accounting Studies 6(2-3): 197-220.
Beaver, W. H. and S. G. Ryan. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies 10(2-3): 269-309.
Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.
Beaver, W. H., M. F. McNichols and K. K. Nelson. 2007. An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12(4): 525-556.
Begley, J. and P. E. Fischer. 1998. Is there information in an earnings announcement delay? Review of Accounting Studies 3(4): 347-363.
Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).
Beneish, M. D. 1998. Discussion of “Are accruals during initial public offerings opportunistic?” Review of Accounting Studies 3(1-2): 209-221.
Beneish, M. D., C. M. C. Lee and R. L. Tarpley. 2001. Contextual fundamental analysis through the prediction of extreme returns. Review of Accounting Studies 6(2-3): 165-189.
Berger, P. G. 2003. Discussion of “Differential market reactions to revenue and expense surprises”. Review of Accounting Studies 8(2-3): 213-220.
Bergstresser, D. 2006. Discussion of “Overinvestment of free cash flow”. Review of Accounting Studies 11(2-3): 191-202.
Biddle, G. C., P. Chen and G. Zhang. 2001. When capital follows profitability: Non-linear residual income dynamics. Review of Accounting Studies 6(2-3): 229-265.
Bloomfield, R. J., M. W. Nelson and S. D. Smith. 2006. Feedback loops, fair value accounting and correlated investments. Review of Accounting Studies 11(2-3): 377-416.
Botosan, C. A., M. A. Plumlee and Y. Xie. 2004. The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9(2-3): 233-259.
Brown, L. D. and K. Sivakumar. 2003. Comparing the value relevance of two operating income measures. Review of Accounting Studies 8(4): 561-572.
Brown, S. and S. A. Hillegeist. 2007. How disclosure quality affects the level of information asymmetry. Review of Accounting Studies 12(2-3): 443-477.
Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8(1): 5-28.
Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.
Burgstahler, D. 1998. Discussion of “The characteristics and valuation of loss reserves of property casualty insurers”. Review of Accounting Studies 3(1-2): 97-102.
Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.
Chambers, D., R. Jennings and R. B. Thompson. 1999. Evidence on the usefulness of capital expenditures as an alternative measure of depreciation. Review of Accounting Studies 4(3-4): 169-195.
Chambers, D., R. Jennings and R. B. Thompson. 2002. Excess returns to R&D-intensive firms. Review of Accounting Studies 7(2-3): 133-158.
Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.
Chan, D. K. and K. Wong. 2002. Scope of auditors' liability, audit quality, and capital investment. Review of Accounting Studies 7(1): 97-122.
Chan, K. H., K. Z. Lin and P. L. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11(1): 21-48.
Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.
Choi, Y., S. Lin, M. Walker and S. Young. 2007. Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies 12(4): 595-622.
Christensen, J. and J. S. Demski. 1997. Product costing in the presence of endogenous subcost functions. Review of Accounting Studies 2(1): 65-87.
Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.
Christensen, P. O. and G. A. Feltham. 1997. Sequential communication in agencies. Review of Accounting Studies 2(2): 123-155.
Christensen, P. O. and G. A. Feltham. 2000. Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies 5(4): 301-329.
Christensen, T. E. 2007. Discussion of “another look at GAAP versus the street: An empirical assessment of measurement error bias”. Review of Accounting Studies 12(2-3): 305-321.
Christensen, T. E. 2008. Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”. Review of Accounting Studies 13(2-3): 319-326.
Clinch, G., B. Sidhu and S. Sin. 2002. The usefulness of direct and indirect cash flow disclosures. Review of Accounting Studies 7(4): 383-404.
Cohen, D. A., R. N. Hann and M. Ogneva. 2007. Another look at GAAP versus the street: An empirical assessment of measurement error bias. Review of Accounting Studies 12(2-3): 271-303.
Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.
Collins, D. W., G. Gong and P. Hribar. 2003. Investor sophistication and the mispricing of accruals. Review of Accounting Studies 8(2-3): 251-276.
Copeland, T., A. Dolgoff and A. Moel. 2004. The role of expectations in explaining the cross-section of stock returns. Review of Accounting Studies 9(2-3): 149-188.
Core, J. E., W. R. Guay, S. A. Richardson and R. S. Verdi. 2006. Stock market anomalies: What can we learn from repurchases and insider trading? Review of Accounting Studies 11(1): 49-70.
Cotter, J. and S. Richardson. 2002. Reliability of asset revaluations: The impact of appraiser independence. Review of Accounting Studies 7(4): 435-457.
Danielson, M. G. and E. Press. 2003. Accounting returns revisited: Evidence of their usefulness in estimating economic returns. Review of Accounting Studies 8(4): 493-530.
Darrough, M. and J. Ye. 2007. Valuation of loss firms in a knowledge-based economy. Review of Accounting Studies 12(1): 61-93.
Davila, A. and F. Penalva. 2006. Governance structure and the weighting of performance measures in CEO compensation. Review of Accounting Studies 11(4): 463-493.
Davila, A. and M. Venkatachalam. 2004. The relevance of non-financial performance measures for CEO compensation: Evidence from the airline industry. Review of Accounting Studies 9(4): 443-464.
Dechow, P. M. and W. Ge. 2006. The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies 11(2-3): 253-296.
Dechow, P. M., R. G. Sloan and M. T. Soliman. 2004. Implied equity duration: A new measure of equity risk. Review of Accounting Studies 9(2-3): 197-228.
Dechow, P. M., S. A. Richardson and I. Tuna. 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies 8(2-3): 355-384.
DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.
Demers, E. and B. Lev. 2001. A rude awakening: Internet shakeout in 2000. Review of Accounting Studies 6(2-3): 331-359.
Demers, E. A. 2007. Discussion of “Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies”. Review of Accounting Studies 12(2-3): 217-225.
Desai, H., S. Krishnamurthy and K. Venkataraman. 2006. Do short sellers target firms with poor earnings quality? Evidence from earnings restatements. Review of Accounting Studies 11(1): 71-90.
Dichev, I. D. 2003. Discussion of “The Differential persistence of accruals and cash flows for future operating income versus future profitability”. Review of Accounting Studies 8(2-3): 245-250.
Dietrich, J. R., K. A. Muller and E. J. Riedl. 2007. Asymmetric timeliness tests of accounting conservatism. Review of Accounting Studies 12(1): 95-124.
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D'Souza, J. 2000. The stock price impact of mandated accounting charges on rate-regulated firms. Review of Accounting Studies 5(3): 235-257.
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Dutta, S. and B. Trueman. 2002. The interpretation of information and corporate disclosure strategies. Review of Accounting Studies 7(1): 75-96.
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Dutta, S. and S. Reichelstein. 2002. Controlling investment decisions: Depreciation and capital charges. Review of Accounting Studies 7(2-3): 253-281.
Dutta, S. and S. Reichelstein. 2005. Accrual accounting for performance evaluation. Review of Accounting Studies 10(4): 527-552.
Dye, R. A. 1998. Investor sophistication and voluntary disclosures. Review of Accounting Studies 3(3): 261-287.
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Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.
Easton, P. 2004. Discussion of “Forward versus trailing earnings in equity valuation”. Review of Accounting Studies 9(2-3): 331-336.
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Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.
Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.
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Farlee, M. A. 1998. Welfare effects of timely reporting. Review of Accounting Studies 3(3): 289-320.
Feltham, G. A. and M. G. H. Wu. 2000. Public reports, information acquisition by investors, and management incentives. Review of Accounting Studies 5(2): 155-190.
Feltham, G. A. and M. G. H. Wu. 2001. Incentive efficiency of stock versus options. Review of Accounting Studies 6(1): 7-28.
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Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.
Fischer, P. E. 1999. Managing employee compensation risk. Review of Accounting Studies 4(1): 45-60.
Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.
Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.
Garvey, G. T. 2008. Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”. Review of Accounting Studies 13(2-3): 292-294.
Geiger, M. A., C. S. Lennox and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13(1): 55-86.
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Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.
Gjesdal, F. 2007. Discussion of “Conservatism, growth and return on investment”. Review of Accounting Studies 12(2-3): 371-376.
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Gleason, C. A. and L. F. Mills. 2008. Evidence of differing market responses to beating analysts’ targets through tax expense decreases. Review of Accounting Studies 13(2-3): 295-318.
Glover, J. 2002. Discussion of: “Controlling investment decisions: Depreciation and capital charges”. Review of Accounting Studies 7(2-3): 283-287.
Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.
Gode, D. and P. Mohanram. 2003. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 8(4): 399-431.
Gosman, M. T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.
Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.
Gox, R. F. 2008. Tax incentives for inefficient executive pay and reward for luck. Review of Accounting Studies 13(4): 452-478.
Griffin, P. A. 2003. Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings. Review of Accounting Studies 8(4): 433-460.
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Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.
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Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.
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Hribar, P. 2002. Discussion of “Inventory changes and future returns”. Review of Accounting Studies 7(2-3): 189-193.
Hribar, P. and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9(2-3): 337-356.
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Hughes, J. 1996. Memoriam. Review of Accounting Studies 1(1): 7.
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Hwang, Y. and A. J. Kirby. 2000. Competitive effects of disclosure in a strategic entry mode l. Review of Accounting Studies 5(1): 57-85.
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Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.
Kasznik, R. 2004. Discussion of “The effect of accounting restatements on earnings revisions and the estimated cost of capital”. Review of Accounting Studies 9(2-3): 357-367.
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Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.
Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597.
Kormendi, R. and P. Zarowin. 1996. Dividend policy and permanence of earnings. Review of Accounting Studies 1(2): 141-160.
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Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.
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Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.
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Melumad, N. D., G. Weyns and A. Ziv. 1999. Comparing alternative hedge accounting standards: Shareholders' perspective. Review of Accounting Studies 4(3-4): 265-292.
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Penman, S. 2002. Editorial. Review of Accounting Studies 7(2-3): 131.
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Penman, S. 2006. Editorial. Review of Accounting Studies 11(2-3): 157.
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Reichelstein, S. 2001. Editorial. Review of Accounting Studies 6(1): 5-6.
Reichelstein, S. 2001. Editorial. Review of Accounting Studies 6(2-3): 163.
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