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Review of accounting studies

中文名称：会计研究回顾

ISSN：1380-6653
出版周期：Four no. a year

发文量：475

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1.Machine learning improves accounting: discussion, implementation and research opportunities

机译：机器学习提高会计：讨论，实施和研究机会
- 作者：Jeremy Bertomeu
- 期刊名称：《Review of accounting studies》 | 2020年第3期
- Machine learning;
- Accounting;
- Estimates;
- Modelling;
2.High-frequency traders and price informativeness during earnings announcements

机译：盈利公告期间的高频交易员和价格信息
- 作者：Nilabhra Bhattacharya;Bidisha Chakrabarty;Xu (Frank) Wang
- 期刊名称：《Review of accounting studies》 | 2020年第3期
- High frequency trading;
- Earnings announcements;
- Earnings response coefficient;
- Price impact of trades;
- Analyst forecast;
3.The effect of ASU 2014-08 on the use of discontinued operations to manage earnings

机译：ASU 2014-08对使用废旧业务管理收益的影响
- 作者：Yuan Ji;James Potepa;Oded Rozenbaum
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Discontinued operations;
- ASU 2014-08;
- Earnings manipulation;
- Classification shifting;
4.Gender and beauty in the financial analyst profession: evidence from the United States and China

机译：金融分析师专业的性别和美容：来自美国和中国的证据
- 作者：Congcong Li;An-Ping Lin;Hai Lu;Kevin Veenstra
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Analysts;
- Gender;
- Beauty;
- Labor market;
5.Economic persistence, earnings informativeness, and stock return regularities

机译：经济持久性，盈利信息性和股票回报规律
- 作者：Kai Du;Steven Huddart
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Economic persistence;
- Earnings informativeness;
- Earnings strings;
- Accruals anomaly;
- Book-tax differences anomaly;
6.Tax-sawy executives

机译：税务高管
- 作者：Thomas R. Kubick;Yijun Li;John R. Robinson
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Corporate taxes;
- Effective tax rates;
- Employment history;
- Professional experience;
7.Do going concern opinions provide incremental information to predict corporate defaults?

机译：康全意见是否提供增量信息以预测公司默认值？
- 作者：Elizabeth Gutierrez;Jake Krupa;Miguel Minutti-Meza;Maria Vulcheva
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Going concern opinions;
- Predictive accuracy;
- Type I and Ⅱ errors;
- Audit quality;
8.Negative accounting earnings and gross domestic product

机译：负会计收益和国内生产总值
- 作者：Fabio B. Gaertner;Asad Kausar;Logan B. Steele
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Aggregate earnings;
- Gross domestic product (GDP);
- Asymmetric timeliness;
9.Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation

机译：跨期盈利信息内容的跨期变异及其对总收入回报关系的影响
- 作者：Jaewoo Kim;Bryce Schonberger;Charles Wasley;Hunter Land
- 期刊名称：《Review of accounting studies》 | 2020年第4期
10.Using video to disclose forward-looking information: the effect of nonverbal cues on investors' judgments

机译：使用视频披露前瞻性信息：非语言提示对投资者判断的影响
- 作者：Nicole L. Cade;Lisa Koonce;Kim I. Mendoza
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Nonverbal cues;
- Certainty;
- Video;
- Forward-looking disclosures;
11.The impact of revealing auditor partner quality: evidence from a long panel

机译：揭示审计师伙伴质量的影响：来自长专家小组的证据
- 作者：C. S. Agnes Cheng;Kun Wang;Yanping Xu;Ning Zhang
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Audit;
- Individual audit partner;
- External financing;
- Equity investors;
12.Does it pay to 'Be Like Mike? Aspiratonal peer firms and relative performance evaluation

机译：它是迈克的代价吗？ Aspiratonal同行公司和相对绩效评估
- 作者：Ryan T. Ball;Jonathan Bonham;Thomas Hemmer
- 期刊名称：《Review of accounting studies》 | 2020年第4期
- Performance correlation;
- Relative performance evaluation;
- Aspirational peers;
13.Analysts' annual earnings forecasts and changes to the I/B/E/S database

机译：分析师的年度收益预测和对I / B / E / S数据库的变更
- 作者：Call Andrew C.;Hewitt Max;Watkins Jessica;Yohn Teri Lombardi
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- I;
- B;
- E;
- S;
- Analysts;
- Earnings forecasts;
- Consensus;
- Market expectations;
14.Textual classification of SEC comment letters

机译：SEC评论信的文本分类
- 作者：Ryans James P.
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- SEC comment letters;
- Financial reporting quality;
- Enforcement;
- Text classification;
- Restatements;
- Write-downs;
- Na#239;
- ve Bayes;
- Latent Dirichlet allocation;
15.Earnings beta

机译：收益测试版
- 作者：Ellahie Atif
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Cash flow beta;
- Earnings beta;
- Systematic risk;
- Expected returns;
- Aggregate earnings;
16.Correction to: Earnings beta

机译：纠正：盈利测试版
- 作者：Ellahie Atif
- 期刊名称：《Review of accounting studies》 | 2021年第1期
17.State contract law and the use of accounting information in debt contracts

机译：国家合同法和债务合同中的会计信息
- 作者：Honigsberg Colleen;Katz Sharon P.;Mutlu Sunay;Sadka Gil
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Contract law;
- Debt contracts;
- Income statement based covenants;
- Balance sheet based covenants;
- Pricing grids;
18.Analysts' role in shaping non-GAAP reporting: evidence from a natural experiment

机译：分析师在塑造非GAAP报告中的作用：来自自然实验的证据
- 作者：Christensen Theodore E.;Gomez Enrique;Ma Matthew;Pan Jing
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Non-GAAP reporting;
- Analyst coverage;
- Information asymmetry;
- External monitoring;
19.Oil prices, earnings, and stock returns

机译：油价，收益和股票回报
- 作者：Crawford Steve;Markarian Garen;Muslu Volkan;Price Richard
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Oil Price;
- Commodity markets;
- Earnings;
- Financial markets;
20.Customer satisfaction and the cost of capital

机译：客户满意度和资本成本
- 作者：Truong Cameron;Nguyen Thu Ha;Huynh Thanh
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Customer satisfaction;
- Corporate reputation;
- Cost of equity;
- Cost of capital;
21.CDS trading and nonrelationship lending dynamics

机译：CDS贸易和非关系贷款动力学
- 作者：Kang Jung Koo;Williams Christopher D.;Wittenberg-Moerman Regina
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Credit default swaps;
- CDS market;
- Non-relationship lending;
- Debt contracts;
- Adverse selection;
- Lender monitoring;
- Cross-selling;
22.Does the media spotlight burn or spur innovation?

机译：媒体聚焦烧伤或刺激创新吗？
- 作者：Dai Lili;Shen Rui;Zhang Bohui
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Media coverage;
- Firm innovation;
- Managerial myopia;
- Financial constraint;
23.Connecting book rate of return to risk and return: the information conveyed by conservative accounting

机译：连接账簿返回风险和返回：保守会计传达的信息
- 作者：Penman Stephen H.;Zhang Xiao-Jun
- 期刊名称：《Review of accounting studies》 | 2021年第1期
- Book rate of return;
- Conservative accounting;
- Risk and return;
24.Using machine learning to detect misstatements

机译：使用机器学习检测错误陈述
- 作者：Bertomeu Jeremy;Cheynel Edwige;Floyd Eric;Pan Wenqiang
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Restatement;
- Manipulation;
- Earnings management;
- Machine learning;
- Data analytics;
- Regression tree;
- Misstatement;
- Irregularity;
- Fraud;
- Prediction;
- SEC;
- Enforcement;
- Gradient boosted regression tree;
- Data mining;
- Accounting;
- Detection;
- AAERs;
25.Is all disaggregation good for investors? Evidence from earnings announcements

机译：所有人对投资者都有益吗？来自盈利公告的证据
- 作者：Holzman Eric R.;Marshall Nathan T.;Schroeder Joseph H.;Yohn Teri Lombardi
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Disaggregation;
- Opinion divergence;
- Price efficiency;
- Earnings announcements;
26.Measuring audit quality

机译：测量审计品质
- 作者：Rajgopal Shivaram;Srinivasan Suraj;Zheng Xin
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Audit quality;
- Audit deficiency;
- AAER;
- Securities class action lawsuits;
- Enforcement;
27.Management forecasts of volatility

机译：挥发性的管理预测
- 作者：Ellahie Atif;Peng Xiaoxia
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Volatility forecasting;
- Expected volatility;
- Disclosure;
- Management forecasts;
28.Correction to: Management forecasts of volatility

机译：纠正：对波动性的管理预测
- 作者：Ellahie Atif;Peng Xiaoxia
- 期刊名称：《Review of accounting studies》 | 2021年第2期
29.Voluntary versus mandatory disclosure

机译：自愿与强制性披露
- 作者：Bertomeu Jeremy;Vaysman Igor;Xue Wenjie
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Disclosure regulations;
- Securities laws;
- Standards;
- Conservatism;
- Mechanism design;
30.Heterogeneity in expertise in a credence goods setting: evidence from audit partners

机译：信用商品的专业知识中的异质性环境：来自审计合作伙伴的证据
- 作者：Aobdia Daniel;Siddiqui Saad;Vinelli Andres
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Expert-client agency costs;
- Credence goods;
- Audit;
- Industry specialization;
- Audit partners;
- Audit fees;
31.Real effects of auditor conservatism

机译：审计员保守主义的实际影响
- 作者：Chy Mahfuz;Hope Ole-Kristian
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Innovation;
- Patents;
- Citations;
- Rd;
- Short-termism;
- Auditor conservatism;
- Real effects;
- State legal liability laws;
- Financial reporting discretion;
- Going-concern opinions;
32.Measuring credit risk using qualitative disclosure

机译：使用定性披露测量信用风险
- 作者：Donovan John;Jennings Jared;Koharki Kevin;Lee Joshua
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Credit risk;
- Disclosure;
- Machine-learning;
- Textual analysis;
33.Correction to: Inducement grants, hiring announcements, and adverse selection for new CEOs

机译：纠正：诱导拨款，招聘公告，以及新首席执行官的不利选择
- 作者：Cadman Brian;Carrizosa Richard;Peng Xiaoxia
- 期刊名称：《Review of accounting studies》 | 2021年第2期
34.Non-random sampling and association tests on realized returns and risk proxies

机译：非随机抽样和关联测试对实现的回报和风险代理
- 作者：Ecker Frank;Francis Jennifer;Olsson Per;Schipper Katherine
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Non-random sampling;
- Distribution matching;
- Multiple imputation;
- Resampling;
- Cost of equity;
- Realized returns;
35.Analyst teams

机译：分析师团队
- 作者：Fang Bingxu;Hope Ole-Kristian
- 期刊名称：《Review of accounting studies》 | 2021年第2期
- Teamwork;
- Analysts;
- Earnings forecasts;
- Diversity;
- Market reactions to analyst revisions;
- All-star analysts;
- Cash-flow forecasts;
- DCF models;
- LinkedIn;
- Sell-side;
- Education;
- Gender;

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