Pub Date : 2023-06-19DOI: 10.1007/s11142-023-09786-5
John Xuefeng Jiang, Jing Kong
{"title":"Green dies in darkness? environmental externalities of newspaper closures","authors":"John Xuefeng Jiang, Jing Kong","doi":"10.1007/s11142-023-09786-5","DOIUrl":"https://doi.org/10.1007/s11142-023-09786-5","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135288063","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 : 2023-06-10DOI: 10.1007/s11142-023-09774-9
Seil Kim, Seungjoon Oh
{"title":"Outside directors’ insider trading around board meetings","authors":"Seil Kim, Seungjoon Oh","doi":"10.1007/s11142-023-09774-9","DOIUrl":"https://doi.org/10.1007/s11142-023-09774-9","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135006647","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 : 2023-06-09DOI: 10.1007/s11142-023-09770-z
Ahmed M. Abdalla, C. Clubb
{"title":"Classification shifting using income-decreasing special items: measurement and valuation issues","authors":"Ahmed M. Abdalla, C. Clubb","doi":"10.1007/s11142-023-09770-z","DOIUrl":"https://doi.org/10.1007/s11142-023-09770-z","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"1 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41396665","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 : 2023-06-06DOI: 10.1007/s11142-023-09777-6
Martina Andreani, Diogo Palhares, Scott Richardson
{"title":"Computing corporate bond returns: a word (or two) of caution","authors":"Martina Andreani, Diogo Palhares, Scott Richardson","doi":"10.1007/s11142-023-09777-6","DOIUrl":"https://doi.org/10.1007/s11142-023-09777-6","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":4.2,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42825868","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 : 2023-06-02DOI: 10.1007/s11142-023-09769-6
Alexandra Lilge, Abhishek Ramchandani
{"title":"To tell or not to tell: the incentive effects of disclosing employer assessments","authors":"Alexandra Lilge, Abhishek Ramchandani","doi":"10.1007/s11142-023-09769-6","DOIUrl":"https://doi.org/10.1007/s11142-023-09769-6","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136000373","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 : 2023-06-01DOI: 10.1007/s11142-023-09773-w
Le Luo, Mark Shuai Ma, Thomas C. Omer, Hong Xie
{"title":"Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?","authors":"Le Luo, Mark Shuai Ma, Thomas C. Omer, Hong Xie","doi":"10.1007/s11142-023-09773-w","DOIUrl":"https://doi.org/10.1007/s11142-023-09773-w","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135728165","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 : 2023-05-27DOI: 10.1007/s11142-022-09737-6
Zhengqi Liu, Ning Zhang
{"title":"The productivity effect of digital financial reporting","authors":"Zhengqi Liu, Ning Zhang","doi":"10.1007/s11142-022-09737-6","DOIUrl":"https://doi.org/10.1007/s11142-022-09737-6","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":" ","pages":""},"PeriodicalIF":4.2,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48455203","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 : 2023-05-16DOI: 10.1007/s11142-023-09756-x
Ahrum Choi, Jeong-Bon Kim, Jay Junghun Lee, Jong Chool Park
{"title":"Market for corporate control and demand for auditing: evidence from international M&A laws","authors":"Ahrum Choi, Jeong-Bon Kim, Jay Junghun Lee, Jong Chool Park","doi":"10.1007/s11142-023-09756-x","DOIUrl":"https://doi.org/10.1007/s11142-023-09756-x","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"99 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136021464","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 : 2023-05-01DOI: 10.1007/s11142-023-09771-y
Cassandra Estep, Emily E. Griffith, Nikki L. MacKenzie
{"title":"How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?","authors":"Cassandra Estep, Emily E. Griffith, Nikki L. MacKenzie","doi":"10.1007/s11142-023-09771-y","DOIUrl":"https://doi.org/10.1007/s11142-023-09771-y","url":null,"abstract":"","PeriodicalId":48120,"journal":{"name":"Review of Accounting Studies","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136095342","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}