Official Twitter for the Review of Accounting Studies Journal specializing in theoretical, empirical, and experimental accounting research.
Joined September 2020
- Tweets734
- Following14
- Followers2.5K
- Likes130
🚀JUST PUBLISHED!
Can government contracts help save the planet? 🌍 New research shows firms ramp up climate disclosures & take real green actions when procurement expands. Discover how #OpenAccess bit.ly/3CdMQM6
ALT Abstract of the paper, "How government procurement shapes corporate climate disclosures, commitments, and actions."
JUST PUBLISHED
Do negative headlines hurt Big Four auditors? Study of 110 reputation-damaging events (2007–2019) finds: investors show little reaction & client losses are brief and negligible. Impact? Surprisingly small. Free to access for a limited time! bit.ly/40bX47C
Third-party verification is reshaping #ESG reporting in the US. Between 2010 & 2020, ESG assurance grew significantly among S&P 500 firms, leading to greater transparency, improved ratings & higher investor engagement. 🌱📊 Read the #OpenAccess paper: bit.ly/49Kgbdv
ALT Abstract of the paper, "ESG assurance in the United States."
How do insurers help parent firms meet earnings forecasts? New research finds insurers increase bond investments while reducing equity and cash holdings—but this comes at a cost to long-term returns. Read the #OpenAccess paper to learn more! bit.ly/4iUeNJi
ALT Abstract of the paper, "Investment portfolio management to meet or beat earnings expectations."
Congrats to the Top Referee Award Winners at the 2024 RAST Conference! 🙌
Atif Ellahie (@UUtah)
Henry Laurion (@leedsbiz)
Lorien Stice-Lawrence (@USCMarshall)
Sorabh Tomar (@SMUCox)
Stefano Cascino (@LSEnews)
Your expertise & commitment to @RASTJounal make all the difference!
Happy New Year from @RASTJournal! 🎉 We look forward to another year of advancing research, fostering innovation, and collaborating with you. Cheers to a prosperous and impactful year ahead! 📚✨
Accrual quality and earnings persistence: linked or misleading? This study unveils how accounting measurement errors skew persistence estimates—and what happens when we debias them. A must-read for accounting researchers! #DecemberIssue rdcu.be/d5lJZ
ALT Abstract of the paper, "Debiasing earnings persistence estimates."
Unequal access to mandatory disclosures harms capital markets. Study shows that a 1970 postal strike reduced trading volume by 28%, highlighting the impact of information asymmetry on investor behavior. bit.ly/3VVCg2P #OpenAccess
Insights on corruption, governance & global business in our #DecemberIssue. Ideal #WeekendReading!
1 rdcu.be/d1jNI
2 rdcu.be/d1jPN
3 rdcu.be/d1kpG
4 rdcu.be/d1pm8
5 rdcu.be/d1kim
6 rdcu.be/d1jQl
7 rdcu.be/d4dkq
Does the SEC's initiative to suspend inactive shell companies reduce fraud in OTC markets? Study shows these suspensions lead to significant fraud deterrence among peer firms, even in low-regulation markets. #DecemberIssue rdcu.be/d4dkq
ALT Abstract of the paper, "Regulatory spillover effects in OTC markets."
Do foreign anti-corruption laws affect US firms? The UK Bribery Act limits US multinationals in high-risk countries, adding costs & enforcement risks. Can extraterritorial laws fight global corruption? #DecemberIssue rdcu.be/d1jQl
ALT Abstract of the paper, "The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act."
Do application methods for accounting changes matter? Study finds retrospective application improves forecasting, reduces errors & calms market reactions. Evidence from SFAS 154 & revenue recognition uncovers key trade-offs. #DecemberIssue rdcu.be/d1jNI
🎄✨ @RASTJournal wishes our readers, writers & reviewers a wonderful holiday season! ✨🎄
Thank you for your incredible contributions and support throughout the year. Wishing you joy, peace, and continued success!
Study finds "strategically important" & "wasting" intangibles provide distinct insights vs. goodwill, shaping debates on recognition & disclosure standards in #FinancialReporting. Read more in our #DecemberIssue: rdcu.be/d1jPN
ALT Abstract of the paper, "Differences in the value relevance of identifiable intangible assets."
Unequal access to annual reports during the 1970 postal strike caused a 28% drop in trading volume—showing why equal access to disclosures matters. Adverse selection is real! Read the #OpenAccess paper by Li (@VanderbiltOwen) & Venkatachalam (@DukeU): bit.ly/3VVCg2P
SEC disclosures show firms adjust CEO-worker pay ratios based on peer comparisons. High-ratio firms reduce the gap further when stakeholder influences are stronger. Stakeholders play a key role in mitigating the pay gap. #DecemberIssue rdcu.be/d1kpG
ALT Abstract of the paper, "Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure."
Did you know? Research shows that gender plays a role in labor cost adjustments: women are more likely to face dismissals during downturns, while men are more likely to be hired during upturns. Learn more: bit.ly/48XZBq5 #OpenAccess
#IPO pricing & analyst coverage re-examined! 📊 Study shows unaffiliated analysts focus more on offer price revisions than first-day returns. Paper also explores how lead underwriters influence recommendations post-JOBS Act. Learn more: rdcu.be/d1pm8 #DecemberIssue
Looking for some #WeekendReading? 📚 We've got you covered with five amazing papers from our #DecemberIssue!
1. rdcu.be/d1ocK
2. rdcu.be/d1j4e
3. rdcu.be/d1rcL
4. rdcu.be/d1Rnn
5. rdcu.be/d1kqs
Which one will you explore first? 🧐
Brokerage mergers & closures are shaking up the media! 📰 When analyst coverage drops, media attention falls—except during earnings season, when it spikes! The media turns to firm-provided information like earnings calls & guidance. rdcu.be/d1kim #DecemberIssue
ALT Abstract of the paper, "The media response to a loss of analyst coverage."