Pub Date : 2023-03-17DOI: 10.1007/s11142-023-09766-9
Thomas Canace, Jiao Li, Tao Ma
{"title":"Analyst following and R&D investment","authors":"Thomas Canace, Jiao Li, Tao Ma","doi":"10.1007/s11142-023-09766-9","DOIUrl":"https://doi.org/10.1007/s11142-023-09766-9","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134939700","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}
Pub Date : 2023-03-14DOI: 10.1007/s11142-023-09754-z
Jared N. Jennings, Jung Min Kim, Joshua Lee, Daniel Taylor
{"title":"Measurement error, fixed effects, and false positives in accounting research","authors":"Jared N. Jennings, Jung Min Kim, Joshua Lee, Daniel Taylor","doi":"10.1007/s11142-023-09754-z","DOIUrl":"https://doi.org/10.1007/s11142-023-09754-z","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47571203","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}
Pub Date : 2023-03-11DOI: 10.1007/s11142-023-09765-w
Cheng Chen, M. Song, Cameron Truong, J. Zhang
{"title":"Naming as business strategy: an analysis of eponymy and debt contracting","authors":"Cheng Chen, M. Song, Cameron Truong, J. Zhang","doi":"10.1007/s11142-023-09765-w","DOIUrl":"https://doi.org/10.1007/s11142-023-09765-w","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42021158","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}
Pub Date : 2023-03-11DOI: 10.1007/s11142-023-09753-0
Wilbur Chen, Suraj Srinivasan
{"title":"Going digital: implications for firm value and performance","authors":"Wilbur Chen, Suraj Srinivasan","doi":"10.1007/s11142-023-09753-0","DOIUrl":"https://doi.org/10.1007/s11142-023-09753-0","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136007435","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}
Pub Date : 2023-03-10DOI: 10.1007/s11142-023-09759-8
A. Albrecht, M. Glendening, Kyonghee Kim, Kwang J. Lee
{"title":"Material changes in accounting estimates and the usefulness of earnings","authors":"A. Albrecht, M. Glendening, Kyonghee Kim, Kwang J. Lee","doi":"10.1007/s11142-023-09759-8","DOIUrl":"https://doi.org/10.1007/s11142-023-09759-8","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44189974","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}
Pub Date : 2023-03-06DOI: 10.1007/s11142-023-09758-9
Frank Heflin, K. Kolev, Benjamin C. Whipple
{"title":"Correction to: The risk-relevance of non-GAAP earnings","authors":"Frank Heflin, K. Kolev, Benjamin C. Whipple","doi":"10.1007/s11142-023-09758-9","DOIUrl":"https://doi.org/10.1007/s11142-023-09758-9","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"52899019","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}
Pub Date : 2023-03-01DOI: 10.1007/s11142-023-09757-w
Jonas Heese, Joseph Pacelli
{"title":"The monitoring role of social media","authors":"Jonas Heese, Joseph Pacelli","doi":"10.1007/s11142-023-09757-w","DOIUrl":"https://doi.org/10.1007/s11142-023-09757-w","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136246535","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}
Pub Date : 2023-02-17DOI: 10.1007/s11142-022-09744-7
Jesse L. Glaze, A. Nicole Skinner, Andrew Stephan
{"title":"When are concurrent quarterly reports useful for investors? Evidence from ASC 606","authors":"Jesse L. Glaze, A. Nicole Skinner, Andrew Stephan","doi":"10.1007/s11142-022-09744-7","DOIUrl":"https://doi.org/10.1007/s11142-022-09744-7","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135340237","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}
Pub Date : 2023-02-07DOI: 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":null,"pages":null},"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}
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