Review of Accounting Studies

Official Twitter for the Review of Accounting Studies Journal specializing in theoretical, empirical, and experimental accounting research.

[Review of Accounting Studies @RastJournal]

🚀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 https://t.co/g9wgC5ZMGx

[Review of Accounting Studies @RastJournal]

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! https://t.co/PNqCuiAf6r

[Review of Accounting Studies @RastJournal]

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: https://t.co/aqyL7KarxB

[Review of Accounting Studies @RastJournal]

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! https://t.co/YhG0m1YZDb

[Review of Accounting Studies @RastJournal]

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!

[Review of Accounting Studies @RastJournal]

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! 📚✨

[Review of Accounting Studies @RastJournal]

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 https://t.co/GuLNnweli4

[Review of Accounting Studies @RastJournal]

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. https://t.co/X1GHn8TuMp #OpenAccess

[Review of Accounting Studies @RastJournal]

Insights on corruption, governance & global business in our #DecemberIssue. Ideal #WeekendReading!
1 https://t.co/NRwRTX6cJb
2 https://t.co/8l5CCrjdtu
3 https://t.co/RqcyS6aidO
4 https://t.co/FOajNUMNf9
5 https://t.co/JlWcYsP2ww
6 https://t.co/yn5jkVAYiK
7 https://t.co/bXcosEnS3n

[Review of Accounting Studies @RastJournal]

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 https://t.co/bXcosEnS3n

[Review of Accounting Studies @RastJournal]

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 https://t.co/yn5jkVAYiK

[Review of Accounting Studies @RastJournal]

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 https://t.co/NRwRTX6cJb

[Review of Accounting Studies @RastJournal]

🎄✨ @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!

[Review of Accounting Studies @RastJournal]

Study finds "strategically important" & "wasting" intangibles provide distinct insights vs. goodwill, shaping debates on recognition & disclosure standards in #FinancialReporting. Read more in our #DecemberIssue: https://t.co/8l5CCriFDW

[Review of Accounting Studies @RastJournal]

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): https://t.co/X1GHn8SWWR

[Review of Accounting Studies @RastJournal]

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 https://t.co/RqcyS69Kog

[Review of Accounting Studies @RastJournal]

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: https://t.co/ckwUzSp3Lm #OpenAccess

[Review of Accounting Studies @RastJournal]

#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: https://t.co/FOajNUMfpB #DecemberIssue

[Review of Accounting Studies @RastJournal]

Looking for some #WeekendReading? 📚 We've got you covered with five amazing papers from our #DecemberIssue!
1. https://t.co/Y3fUGGz7lE
2. https://t.co/2QTmDJ7cCS
3. https://t.co/v8zNcZpKLn
4. https://t.co/D9ZcUf2r0g
5. https://t.co/NcCuIz5fNZ
Which one will you explore first? 🧐

[Review of Accounting Studies @RastJournal]

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. https://t.co/JlWcYsP2ww #DecemberIssue