Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle that distinctive scholarship is rigorous. While the editors encourage all forms of research, it must contribute to the discipline of accounting. The Review of Accounting Studies is committed to prompt turnaround on the manuscripts it receives. For the majority of manuscripts the journal will make an accept-reject decision on the first round. Authors will be provided the opportunity to revise accepted manuscripts in response to reviewer and editor comments; however, discretion over such manuscripts resides principally with the authors. An editorial revise and resubmit decision is reserved for new submissions which are not acceptable in their current version, but for which the editor sees a clear path of changes which would make the manuscript publishable. Officially cited as: Rev Account Stud
《会计研究评论》为会计领域的重要学术研究提供了一个渠道，包括理论、实证和实验工作。学报坚持严谨治学的原则。虽然编辑们鼓励各种形式的研究，但它必须对会计学科做出贡献。《会计研究评论》致力于迅速处理收到的稿件。对于大多数稿件，期刊将在第一轮做出接受-拒绝决定。作者将有机会根据审稿人和编辑的意见修改已接受的稿件;然而，对这些手稿的判断权主要在于作者。编辑修改和重新提交的决定保留给在其当前版本中不可接受的新提交，但编辑认为有明确的修改路径，使手稿可以出版。正式引用为：收入帐户螺柱
Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-018-9462-2
Using IRS data to identify income shifting to foreign affiliates
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-9484-4
The effect of major customer concentration on firm profitability: competitive or collaborative?
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-018-9469-8
Using IRS Data to Identify Income Shifting to Foreign Affiliates
来源期刊：Review of Accounting StudiesDOI：10.2139/SSRN.2477537
Non-GAAP Reporting Following Debt Covenant Violations
来源期刊：Review of Accounting StudiesDOI：10.2139/SSRN.2575967
Stock liquidity and corporate tax avoidance
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-018-9479-6
Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments
来源期刊：Review of Accounting StudiesDOI：10.2139/SSRN.2656844
The Readability of Company Responses to SEC Comment Letters and SEC 10-K Filing Review Outcomes
来源期刊：Review of Accounting StudiesDOI：10.2139/SSRN.2595661
Automatic summarization of earnings releases: attributes and effects on investors’ judgments
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-9488-0
Director compensation and related party transactions
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09497-W
Information overload and disclosure smoothing
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09500-4
Auditor benchmarking of client disclosures
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09490-3
Bank asset transparency and credit supply
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09510-2
Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment
来源期刊：Review of Accounting StudiesDOI：10.2139/SSRN.3242271
Non-GAAP reporting following debt covenant violations
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-09492-1
Regulatory oversight and trade-offs in earnings management: evidence from pension accounting
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-9482-6
Integrated Ownership and Managerial Incentives with Endogenous Project Risk
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09504-0
The role of the business press in the pricing of analysts’ recommendation revisions
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-9485-3
Overconfidence and Corporate Tax Policy
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-09494-z
Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-9481-7
Organizational structure and earnings quality of private and public firms
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09495-Y
Changes in analysts’ stock recommendations following regulatory action against their brokerage
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-09506-Y
Disclosure and the outcome of securities litigation
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-018-9476-9
Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-09493-0
Dividends from unrealized earnings and default risk
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-019-9483-5
Tax-related mandatory risk factor disclosures, future profitability, and stock returns
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-018-9474-y
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-9486-2
Do managers withhold bad news from credit rating agencies?
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-09496-x
Quality minus junk
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-018-9470-2
Correction to: The impact of large tax settlement favorability on firms’ subsequent tax avoidance
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-018-9477-8
Long-term economic consequences of hedge fund activist interventions
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-9480-8
The impact of large tax settlement favorability on firms’ subsequent tax avoidance
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-018-9471-1
A contextual analysis of the impact of managerial expectations on asymmetric cost behavior
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-09491-2
Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements
来源期刊：Review of Accounting StudiesDOI：10.1007/s11142-019-9487-1
Ideological diversity in standard setting
来源期刊：Review of Accounting StudiesDOI：10.1007/S11142-018-9478-7
