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Replication studies in finance and accounting

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  • Wolfgang Breuer

    (RWTH Aachen University)

  • Christian Hofmann

    (LMU Munich School of Management)

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  • Wolfgang Breuer & Christian Hofmann, 2025. "Replication studies in finance and accounting," Journal of Business Economics, Springer, vol. 95(2), pages 187-196, April.
  • Handle: RePEc:spr:jbecon:v:95:y:2025:i:2:d:10.1007_s11573-025-01224-z
    DOI: 10.1007/s11573-025-01224-z
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    References listed on IDEAS

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    1. Lang, Mark & Pinto, Jedson & Sul, Edward, 2024. "MiFID II unbundling and sell-side analyst research," Journal of Accounting and Economics, Elsevier, vol. 77(1).
    2. Ramji Balakrishnan & Stephen Hansen & Eva Labro, 2011. "Evaluating Heuristics Used When Designing Product Costing Systems," Management Science, INFORMS, vol. 57(3), pages 520-541, March.
    3. Leonard E. Burman & W. Robert Reed & James Alm, 2011. "A Call for Replication Studies," Public Finance Review, , vol. 39(1), pages 190-190, January.
    4. Micha Bender & Tino Cestonaro & Benjamin Clapham & Peter Gomber, 2025. "A long-term analysis of research unbundling: implications for research provision and market quality," Journal of Business Economics, Springer, vol. 95(2), pages 333-384, April.
    5. Daniel S. Hamermesh, 2007. "Replication in Economics," NBER Working Papers 13026, National Bureau of Economic Research, Inc.
    6. Paul F. Hark & Christoph Schneider, 2025. "Does the CAPM drive misvaluations in M&As?," Journal of Business Economics, Springer, vol. 95(2), pages 427-463, April.
    7. Guo, Yifeng & Mota, Lira, 2021. "Should information be sold separately? Evidence from MiFID II," Journal of Financial Economics, Elsevier, vol. 142(1), pages 97-126.
    8. Gary Charness & Ramon Cobo-Reyes & Natalia Jimenez & Juan A. Lacomba & Francisco Lagos, 2012. "The Hidden Advantage of Delegation: Pareto Improvements in a Gift Exchange Game," American Economic Review, American Economic Association, vol. 102(5), pages 2358-2379, August.
    9. Jochen Bigus & Nadine Georgiou, 2025. "Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe," Journal of Business Economics, Springer, vol. 95(2), pages 385-426, April.
    10. Daniel S. Hamermesh, 2007. "Viewpoint: Replication in economics," Canadian Journal of Economics, Canadian Economics Association, vol. 40(3), pages 715-733, August.
    11. Jochen Bigus & Nadine Georgiou & Philipp Schorn, 2016. "Legal Form and Earnings Properties," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 515-548, September.
    12. Paul F. Hark & Christoph Schneider, 2025. "Correction: Does the CAPM drive misvaluations in M&As?," Journal of Business Economics, Springer, vol. 95(2), pages 465-465, April.
    13. Christoph Merkle & Philipp Schreiber, 2025. "Learning to be overprecise," Journal of Business Economics, Springer, vol. 95(2), pages 467-497, April.
    14. Olivier Dessaint & Jacques Olivier & Clemens A Otto & David Thesmar & Itay Goldstein, 2021. "CAPM-Based Company (Mis)valuations," Review of Economic Studies, Oxford University Press, vol. 34(1), pages 1-66.
    15. Matthias Meyer & Mark Schmidt, 2025. "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, vol. 95(2), pages 197-235, April.
    16. Sabine Graschitz & Marcel Steller, 2025. "Audit fees and audit quality in Austria—a replicatory study in the wake of the EU audit reform," Journal of Business Economics, Springer, vol. 95(2), pages 295-332, April.
    17. Olivier Dessaint & Jacques Olivier & Clemens A Otto & David Thesmar, 2021. "CAPM-Based Company (Mis)valuations [Credit lines as monitored liquidity insurance: Theory and evidence]," The Review of Financial Studies, Society for Financial Studies, vol. 34(1), pages 1-66.
    18. Richard Deaves & Erik Lüders & Guo Ying Luo, 2009. "An Experimental Test of the Impact of Overconfidence and Gender on Trading Activity," Review of Finance, European Finance Association, vol. 13(3), pages 555-575.
    19. Hendrik Niehoff & Philipp Schreck, 2025. "Re-examining the effect of wage delegation: a replication study of Charness et al. (2012)," Journal of Business Economics, Springer, vol. 95(2), pages 237-256, April.
    20. Bingxu Fang & Ole-Kristian Hope & Zhongwei Huang & Rucsandra Moldovan, 2020. "The effects of MiFID II on sell-side analysts, buy-side analysts, and firms," Review of Accounting Studies, Springer, vol. 25(3), pages 855-902, September.
    21. Christopher Bleibtreu & Mert Erinc & Luciana Orozco & Zhenyang Shi, 2025. "Auditors and client investment efficiency: a quasi-replication and further insights from a regulatory change," Journal of Business Economics, Springer, vol. 95(2), pages 257-294, April.
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