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":" ","pages":""},"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":"36 1","pages":"0"},"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":" ","pages":""},"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":"1 1","pages":""},"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":"170 1","pages":"0"},"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":"81 1","pages":"0"},"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":"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}
Pub Date : 2023-01-25DOI: 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}
Pub Date : 2023-01-17DOI: 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}
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