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Miniature of Digital Traffic, Financial Performance, and Stock Valuation
Digital Traffic, Financial Performance, and Stock Valuation
Miniature of Local-Thinking Bias
Local-Thinking Bias
Miniature of The Screening Role of Covenant Heterogeneity
The Screening Role of Covenant Heterogeneity
Miniature of Two-Sided Matching in the Audit Market
Two-Sided Matching in the Audit Market
Miniature of Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements
Miniature of Financial Reporting and Consumer Behavior
Financial Reporting and Consumer Behavior
Miniature of Market Access and Retail Investment Performance
Market Access and Retail Investment Performance
Miniature of Firm Boundaries and Voluntary Disclosure
Firm Boundaries and Voluntary Disclosure
Miniature of Asymmetric Disclosure, Noise Trade, and Firm Valuation
Asymmetric Disclosure, Noise Trade, and Firm Valuation
Miniature of The Effect of Innovation Box Regimes on Investment and Employment Activity
The Effect of Innovation Box Regimes on Investment and Employment Activity
Miniature of Elpr: A New Measure of Capital Adequacy for Commercial Banks
Elpr: A New Measure of Capital Adequacy for Commercial Banks
Miniature of An Option-Based Approach to Measuring Disclosure Asymmetry
An Option-Based Approach to Measuring Disclosure Asymmetry
Miniature of Unemployment Risk and Debt Contract Design
Unemployment Risk and Debt Contract Design
Miniature of Evolution in Value Relevance of Accounting Information
Evolution in Value Relevance of Accounting Information
Miniature of Net Operating Loss Carryforwards and Corporate Savings Policies
Net Operating Loss Carryforwards and Corporate Savings Policies
Miniature of Active Funds and Bundled News
Active Funds and Bundled News
Miniature of Stock Price Management and Share Issuance: Evidence from Equity Warrants
Stock Price Management and Share Issuance: Evidence from Equity Warrants
Miniature of Debt and Voluntary Disclosure
Debt and Voluntary Disclosure
Miniature of Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Miniature of On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from Pcaob Data
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from Pcaob Data
Miniature of Accounting Fundamentals and Systematic Risk: Corporate Failure Over the Business Cycle
Accounting Fundamentals and Systematic Risk: Corporate Failure Over the Business Cycle
Miniature of Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements
Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements
Miniature of Firm Risk and Disclosures About Dispersion of Asset Values: Evidence from Oil and Gas Reserves
Firm Risk and Disclosures About Dispersion of Asset Values: Evidence from Oil and Gas Reserves
Miniature of Earnings Management and Earnings Quality: Theory and Evidence
Earnings Management and Earnings Quality: Theory and Evidence
Miniature of Accounting in 2036: A Learned Profession
Accounting in 2036: A Learned Profession
Miniature of Taxation and Corporate Risk-Taking
Taxation and Corporate Risk-Taking
Miniature of The Jobs Act and Information Uncertainty in Ipo Firms
The Jobs Act and Information Uncertainty in Ipo Firms
Miniature of A Theory of Hard and Soft Information
A Theory of Hard and Soft Information
Miniature of Levelized Product Cost: Concept and Decision Relevance
Levelized Product Cost: Concept and Decision Relevance
Miniature of Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements
Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements
Miniature of Reputation Repair After a Serious Restatement
Reputation Repair After a Serious Restatement
Miniature of Shell Games: The Long Term Performance of Chinese Reverse Merger Firms
Shell Games: The Long Term Performance of Chinese Reverse Merger Firms
Miniature of The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™.
The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter™.
Miniature of Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?
Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?
Miniature of When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?
When Are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?
Miniature of Asset Securitizations and Credit Risk
Asset Securitizations and Credit Risk
Miniature of Capital Structure, Cost of Capital, and Voluntary Disclosures
Capital Structure, Cost of Capital, and Voluntary Disclosures
Miniature of The Effect of Trading Volume on Analysts' Forecast Bias
The Effect of Trading Volume on Analysts' Forecast Bias
Miniature of Market Reaction to the Adoption of IFRS in Europe
Market Reaction to the Adoption of IFRS in Europe
Miniature of Capital Market Prices, Management Forecasts, and Earnings Management
Capital Market Prices, Management Forecasts, and Earnings Management
Miniature of Objective Versus Subjective Indicators of Managerial Performance
Objective Versus Subjective Indicators of Managerial Performance
Miniature of Does Earnings Management Affect Firms' Investment Decisions?
Does Earnings Management Affect Firms' Investment Decisions?
Miniature of Global Financial Reporting: Implications for U.S. Academics
Global Financial Reporting: Implications for U.S. Academics
Miniature of Fair Value Accounting for Liabilities and Own Credit Risk
Fair Value Accounting for Liabilities and Own Credit Risk
Miniature of Corporate Governance, Accounting Outcomes, and Organizational Performance
Corporate Governance, Accounting Outcomes, and Organizational Performance
Miniature of Corporate Governance, Accounting Outcomes and Organizational Performance
Corporate Governance, Accounting Outcomes and Organizational Performance
Miniature of Integrating Managerial and Tax Objectives in Transfer Pricing
Integrating Managerial and Tax Objectives in Transfer Pricing
Miniature of SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
Miniature of The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management
The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management
Miniature of Accruals and the Prediction of Future Cash Flows
Accruals and the Prediction of Future Cash Flows
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Publication: The Accounting Review   Remove all  

50 Articles

50 Accounting

7 earnings announcements 6 disclosure 6 financial statements 3 accounting 3 financial reporting 3 market volatility 3 stock prices 3 uncertainty (information theory) 2 audit quality 2 auditing 2 auditor independence 2 business enterprises 2 capital market 2 corporate governance 2 corporate profits 2 credit risk 2 debt covenants 2 earnings management 2 efficient market theory 2 fair value accounting 2 financial disclosure 2 information asymmetry 2 investors 2 liquidity 2 liquidity (economics) 2 market efficiency 2 net operating losses 2 rate of return on stocks 2 taxation economics 2 voluntary disclosure 1 Bayesian persuasion 1 JOBS Act 1 PCAOB 1 Tick Size Pilot 1 United States Jumpstart Our Business Startups Act 1 accountants 1 accounting conservatism 1 accounting education 1 accounting firms 1 accounting fundamentals 1 accounting information 1 accounting research and practice 1 accounting specialists 1 actions & defenses (law) 1 actively managed funds 1 adverse selection 1 agency conflicts 1 algorithmic trading 1 algorithmic trading (securities) 1 alternative data 1 analyst forecasts 1 asset backed financing 1 asset securitizations 1 attention 1 attitudes of capitalists & financiers 1 audit fees 1 audit markets 1 audit partner tenure 1 auditor fees 1 auditor rotation 1 auditor selection 1 auditors 1 bank failure prediction 1 bank failures 1 bank lending channel 1 bank management 1 bank regulation 1 banking industry 1 banking laws 1 bid-ask spread 1 big data 1 bond market 1 bond ratings 1 business communication 1 business cycle 1 business cycles 1 business losses 1 capital adequacy 1 capital markets 1 cash 1 cheap talk 1 classification and regression trees 1 cognitive biases 1 competition 1 conditional conservatism 1 conservatism 1 consumer behavior 1 consumer demographics 1 consumers 1 cooperative tax compliance 1 coordination role of disclosure 1 corporate accounting 1 corporate debt 1 corporate debt financing 1 corporate taxation 1 corporate taxes 1 corporations 1 covenant violations 1 credit management 1 credit ratings 1 credit rationing 1 credit risk management 1 debt 1 debt contracting 1 debt-contract design 1 decision making 1 delayed information processing 1 digital traffic 1 discretionary accruals 1 dissemination 1 distress 1 downside risk 1 dynamic earnings management 1 earnings horizon 1 earnings informativeness 1 earnings quality 1 earnings surprise 1 earnings timeliness 1 economic shock 1 empirical research 1 employment 1 employment tenure 1 enterprise value 1 equity 1 equity valuation 1 event studies 1 event study (finance) 1 executive compensation 1 expectation (psychology) 1 expectations management 1 expected returns 1 fair value 1 financial crisis 1 financial disclosure laws 1 financial instruments 1 financial leverage 1 financial management 1 financial performance 1 financial ratios 1 financial risk 1 financial statement analysis 1 firm boundaries 1 gas companies 1 going public (securities) 1 hedging (finance) 1 implied volatility 1 information acquisition 1 information content 1 information dissemination 1 information processing 1 information sharing 1 information theory in economics 1 information uncertainty 1 informed decision-making 1 innovation box 1 interest rate risk 1 investment 1 investment decision-making 1 investment performance 1 investment risk 1 investments 1 labor incentives 1 learned profession 1 limited attention 1 limited liability 1 loan default contagion 1 loans 1 management 1 management forecasts 1 mandatory disclosure 1 mandatory reporting (law) 1 market access 1 market prices 1 market timing 1 marketing 1 mass media 1 matching theory 1 measurement 1 media 1 model-free implied skewness 1 moral hazard 1 mutual funds 1 natural gas reserves 1 net losses 1 new economy 1 noise trade 1 non-diversifiable volatility risk 1 oil and gas reserves 1 option prices 1 option pricing 1 overreactions 1 petroleum companies 1 petroleum reserves 1 portfolio management (investments) 1 price discovery 1 price efficiency 1 price informativeness 1 price regulation 1 pricing 1 product disclosure 1 product management 1 profitability 1 proprietary costs 1 quarterly reporting 1 quarterly reports 1 rate of return 1 rating agencies (finance) 1 ratio analysis 1 retail investors 1 risk 1 risk assessment 1 risk disclosure 1 risk management in business 1 risk premiums 1 risk profile 1 risk shifting 1 risk-relevant information 1 risk-taking 1 risk-taking incentives 1 risk-weighted assets 1 riskiness of banks 1 sales & prices of stock options 1 savings 1 screening 1 securities trading 1 share issuance 1 short-selling 1 skewness 1 social media 1 stock pricing 1 stock warrants 1 stocks (finance) 1 strategic auditing 1 strategic planning 1 structural estimation 1 systematic risk 1 tax collection 1 tax compliance costs 1 tax research 1 tax returns 1 taxation 1 taxes 1 taxpayer compliance 1 technological innovation 1 theory-practice relationship 1 tick size (securities) 1 time series analysis 1 trading hours 1 trading volume 1 twitter 1 two-sided matching 1 uncertain tax positions 1 underpricing 1 unemployment 1 valuation 1 valuation of corporations 1 value relevance 1 verification 1 vertical integration 1 vocational guidance 1 volatility 1 volatility surface 1 warrants