Volume 29, Issue 3

Search all Review of Accounting Studies articles

September 2024

RAST 2023 Conference Issue

25 articles in this issue

Voluntary disclosures by activist investors: the role of activist expectations*
Ryan McDonough
Venky Nagar
Jordan Schoenfeld
OriginalPaper Open access 02 July 2024 Pages: 2031 - 2081
Financial information and diverging beliefs
Christopher S. Armstrong
Mirko S. Heinle
Irina Luneva
OriginalPaper Open access 25 June 2024 Pages: 2082 - 2124
Corporate carbon accounting: balance sheets and flow statements
Stefan Reichelstein
OriginalPaper Open access 17 July 2024 Pages: 2125 - 2156
Diversity targets
Wei Cai
Yue Chen
Li Azinovic-Yang
OriginalPaper Open access 03 July 2024 Pages: 2157 - 2208
Decentralized Finance (DeFi) assurance: early evidence
Thomas Bourveau
Janja Brendel
Jordan Schoenfeld
OriginalPaper Open access 04 July 2024 Pages: 2209 - 2253
Crypto-influencers
Kenneth J. Merkley
Joseph Pacelli
Brian Williams
OriginalPaper Open access 13 July 2024 Pages: 2254 - 2297
Market and regulatory implications of social identity cohorts: a discussion of crypto influencers
Alan D. Jagolinzer
OriginalPaper Open access 17 June 2024 Pages: 2298 - 2317
Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries
Marc Eulerich
Aida Sanatizadeh
David A. Wood
OriginalPaper Open access 27 June 2024 Pages: 2318 - 2349
The productivity effect of digital financial reporting
Zheng Liu
Ning Zhang
OriginalPaper 27 May 2023 Pages: 2350 - 2390
Consensus credit ratings: a view from banks
Ben Lourie
N. Bugra Ozel
Chenqi Zhu
OriginalPaper Open access 05 July 2024 Pages: 2391 - 2436
Accounting-based expected loss given default and debt contract design
Dan Amiram
Edward Owens
OriginalPaper 28 April 2023 Pages: 2437 - 2467
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering
Michael Dambra
Bryce Schonberger
Charles Wasley
OriginalPaper 10 April 2023 Pages: 2468 - 2517
Myopic capital market concerns and investment incentives in business alliances
Hui Chen
Thomas Pfeiffer
OriginalPaper Open access 29 March 2023 Pages: 2518 - 2550
Does hedge fund activism improve investment efficiency?
Saikat Sovan Deb
Huu Nhan Duong
Harminder Singh
OriginalPaper 30 May 2023 Pages: 2551 - 2577
Activist directors: determinants and consequences
Ian D. Gow
Sa-Pyung Sean Shin
Suraj Srinivasan
OriginalPaper 12 July 2023 Pages: 2578 - 2616
Outside directors’ insider trading around board meetings
Seil Kim
Seungjoon Oh
OriginalPaper 10 June 2023 Pages: 2617 - 2649
Managers’ use of humor on public earnings conference calls
Andrew C. Call
Rachel W. Flam
Nathan Y. Sharp
OriginalPaper 03 April 2023 Pages: 2650 - 2687
Analyst following and R&D investment
Thomas Canace
Jiao Li
Tao Ma
OriginalPaper 17 March 2023 Pages: 2688 - 2723
Which multiples matter in M &A? An overview
Matthew Shaffer
OriginalPaper Open access 21 June 2023 Pages: 2724 - 2752
Market for corporate control and demand for auditing: evidence from international M&A laws
Ahrum Choi
Jeong-Bon Kim
Jong Chool Park
OriginalPaper 16 May 2023 Pages: 2753 - 2797
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
Cassandra Estep
Emily E. Griffith
Nikki L. MacKenzie
OriginalPaper 01 May 2023 Pages: 2798 - 2831
To tell or not to tell: the incentive effects of disclosing employer assessments
Alexandra Lilge
Abhishek Ramchandani
OriginalPaper 02 June 2023 Pages: 2832 - 2870
Classification shifting using income-decreasing special items: measurement and valuation issues
Ahmed M. Abdalla
Colin D. B. Clubb
OriginalPaper Open access 09 June 2023 Pages: 2871 - 2926
Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?
Le Luo
Mark Shuai Ma
Hong Xie
OriginalPaper 01 June 2023 Pages: 2927 - 2970
Naming as business strategy: an analysis of eponymy and debt contracting
Chen Chen
Michelle Song
Jin Zhang
OriginalPaper Open access 11 March 2023 Pages: 2971 - 3017

Volume 29, Issue 3

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