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SSRN eLibrary Search Results
Journal of Accounting Abstracts, Archives of Vols. 1-3, 1995-97
1,720,686 Total downloads
Showing Papers 1 - 50 of 2,195
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Incl. Electronic Paper Inventory Changes and Future Returns
Review of Accounting Studies, Vol. 7, 1pp. 63-187, 2002
Jacob K. Thomas and Huai Zhang
Yale School of Management and Nanyang Technological University (NTU)
Date Posted: July 12, 2010
Last Revised: July 14, 2010
Accepted Paper Series
655 downloads

The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms
Journal of Accounting Research, Forthcoming
Marilyn F. Johnson , Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems , Stanford Graduate School of Business and Rice University - Jones Graduate School of Business
Date Posted: June 23, 2006
Accepted Paper Series

Incl. Electronic Paper An Inconsistency in the Method of Accounting for Changes in Estimate: Variable Stock Plans
Accounting Horizons, Vol. 1, No. 4, December 1987
James H. Thompson , James S. Worthington and Murphy Smith
Oklahoma City University - Meinders School of Business , Auburn University and Murray State University - College of Business
Date Posted: June 05, 2006
Accepted Paper Series
1091 downloads

Incl. Electronic Paper Signaling and Accounting Information
NBER Working Paper No. w3193
Stewart C. Myers
Massachusetts Institute of Technology (MIT)
Date Posted: May 25, 2006
Working Paper Series
78 downloads

Incl. Electronic Paper Are Wall Street Analyst Rankings Popularity Contest?
Douglas R. Emery and Xi Li
University of Miami - Department of Finance and Hong Kong University of Science & Technology
Date Posted: March 17, 2006
Working Paper Series
951 downloads

Incl. Electronic Paper Financial Statements Insurance
NYU Stern School of Business
Alex Dontoh , Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, Taxation & Business Law , New York University (NYU) - Department of Accounting, Taxation & Business Law and Rutgers, The State University of New Jersey - Accounting
Date Posted: August 17, 2004
Working Paper Series
1075 downloads

Incl. Electronic Paper Alternative Adaptations of Distressed Firms' Resources: The Valuation Roles of Book Value of Equity and Earnings
Christine E.L. Tan
City University of New York - Baruch College
Date Posted: April 11, 2004
Working Paper Series
853 downloads

Incl. Electronic Paper SFAS 123 Stock-Based Compensation Expense and Equity Market Values
Research Paper Series Paper No. 1694(R)
David Aboody , Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area , Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: March 14, 2004
Working Paper Series
1926 downloads

Incl. Electronic Paper Time-Varying Moments, Idiosyncratic Risk, and an Application to Hot-Issue IPO Aftermarket Returns
Niklas Wagner
Passau University
Date Posted: March 08, 2004
Working Paper Series
396 downloads

Stock Return Predictability and Model Uncertainty
Journal of Financial Economics, Vol. 64, No. 3, June 2002
Doron Avramov
Hebrew University of Jerusalem
Date Posted: January 12, 2004
Accepted Paper Series

The Predictive Value of Expenses Excluded from 'Pro Forma' Earnings
Review of Accounting Studies, Vol. 8, No. 2-3, pp. 145-174, June-September 2003
Jeffrey T. Doyle and Russell J. Lundholm
Utah State University and University of British Columbia - Sauder School of Business
Date Posted: January 08, 2004
Accepted Paper Series

Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts
Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 105-146, December 2003
Jeffery S. Abarbanell and Reuven Lehavy
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business
Date Posted: January 07, 2004
Accepted Paper Series

Incl. Electronic Paper Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts
JAE Boston Conference October 2002
Jeffery S. Abarbanell and Reuven Lehavy
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business
Date Posted: January 06, 2004
Working Paper Series
2977 downloads

Incl. Electronic Paper Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS
Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Ray Ball , Ashok Robin and Joanna Shuang Wu
University of Chicago , Rochester Institute of Technology (RIT) and University of Rochester - Simon School of Business
Date Posted: January 06, 2004
Working Paper Series
4529 downloads

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries
Simon Business School Working Paper No. FR 03-33
Ray Ball , Ashok Robin and Joanna Shuang Wu
University of Chicago , Rochester Institute of Technology (RIT) and University of Rochester - Simon School of Business
Date Posted: December 02, 2003
Last Revised: March 09, 2009
Working Paper Series

Shareholder Wealth Effects of Pooling-of-Interests Accounting: Evidence from the SEC's Restriction on Share Repurchases Following Pooling Transactions
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 39-57, February 2004
Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 01, 2003
Accepted Paper Series

Determinants of Market Reactions to Restatement Announcements
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 59-89, February 2004
Zoe-Vonna Palmrose , Vernon J. Richardson and Susan Scholz
University of Southern California , University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Date Posted: December 01, 2003
Accepted Paper Series

Employee Stock Options, EPS Dilution, and Stock Repurchases
Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 51-90, December 2003
Daniel A. Bens , Venky Nagar , Douglas J. Skinner and M.H. Franco Wong
INSEAD , University of Michigan, Stephen M. Ross School of Business , The University of Chicago - Booth School of Business and INSEAD
Date Posted: November 28, 2003
Accepted Paper Series

Incl. Electronic Paper Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades
David A. Hirshleifer , James N. Myers , Linda A. Myers and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business , University of Arkansas , University of Arkansas and University of California - Paul Merage School of Business
Date Posted: November 23, 2003
Last Revised: April 17, 2008
Working Paper Series
1844 downloads

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations
National Tax Journal, Vol. 56, No. 1, Part 2, pp. 243-258, March 2003
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 20, 2003
Accepted Paper Series

The Valuation Accuracy of the Price-Earnings and Price-Book Benchmark Valuation Methods
Review of Quantitative Finance and Accounting, Vol. 15, No. 4, pp. 349-370, December 2000
C.S. Agnes Cheng and Ray McNamara
Hong Kong Polytechnic University - School of Accounting and Finance and Bond University - School of Business
Date Posted: July 25, 2003
Accepted Paper Series

Incl. Electronic Paper Market Timing and Managerial Portfolio Decisions
MIT Sloan Working Paper No. 4310-03; AFA 2003 Washington, DC Meetings; EFA 2002 Berlin Meetings Presented Paper
Dirk Jenter
Stanford Graduate School of Business
Date Posted: May 21, 2003
Working Paper Series
1648 downloads

Incl. Electronic Paper The Value of Tax Shields is Not Equal to the Present Value of Tax Shields
EFMA 2003 Helsinki Meetings
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: May 05, 2003
Last Revised: August 05, 2008
Working Paper Series
2018 downloads

The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
The Accounting Review, Special Issue on Quality of Earnings, pp. 71-105, Supplement, 2002
Richard M. Frankel , Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School , Michigan State University - Department of Accounting & Information Systems and Rice University - Jones Graduate School of Business
Date Posted: May 04, 2003
Accepted Paper Series

The Internet Downturn: Finding Valuation Factors in Spring 2000
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 189-236, January 2003
Elizabeth K. Keating , Thomas Z. Lys and Robert P. Magee
Harvard University - John F. Kennedy School of Government , Northwestern University - Kellogg School of Management and Northwestern University
Date Posted: February 05, 2003
Accepted Paper Series

Anomalous Stock Returns Around Internet Firms' Earnings Announcements
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 249-271, January 2003
Brett Trueman , M.H. Franco Wong and Xiao-Jun Zhang
University of California, Los Angeles (UCLA) - Anderson School of Management , INSEAD and University of California, Berkeley
Date Posted: February 05, 2003
Accepted Paper Series

The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 89-127, January 2003
Christopher D. Ittner , Richard A. Lambert and David F. Larcker
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: February 05, 2003
Accepted Paper Series

An Evaluation of Alternative Measures of Corporate Tax Rates
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
George A. Plesko
University of Connecticut School of Business
Date Posted: January 29, 2003
Accepted Paper Series

Dividend Taxes and Firm Valuation: A Re-Examination
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Michelle Hanlon , James N. Myers and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Arkansas and University of California-Irvine
Date Posted: January 29, 2003
Accepted Paper Series

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Dan S. Dhaliwal , Merle Erickson , Mary Margaret Frank and Monica Banyi
University of Arizona - Department of Accounting , University of Chicago - Booth School of Business , University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: January 29, 2003
Accepted Paper Series

The Effect of Experience on Security Analyst Underreaction
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 101-116, April 2003
Michael B. Mikhail , Beverly R. Walther and Richard H. Willis
University of Illinois at Chicago - College of Business Administration , Northwestern University - Department of Accounting Information & Management and Vanderbilt University - Accounting
Date Posted: January 29, 2003
Accepted Paper Series

An Empirical Analysis of Analysts' Cash Flow Forecasts
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 73-100, April 2003
Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and The Hong Kong University of Science and Technology & University of Southern California
Date Posted: January 29, 2003
Accepted Paper Series

Incl. Electronic Paper Rounding-Up in Reported Eps, Behavioral Thresholds, and Earnings Management
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 31-50, April 2003
Somnath Das and Huai Zhang
University of Illinois at Chicago and Nanyang Technological University (NTU)
Date Posted: January 29, 2003
Last Revised: July 14, 2010
Accepted Paper Series
61 downloads

Earnings Skewness and Analyst Forecast Bias
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 5-29, April 2003
Joanna Shuang Wu and Zhaoyang Gu
University of Rochester - Simon School of Business and Chinese Univ of Hong Kong - School of Accountancy
Date Posted: January 22, 2003
Accepted Paper Series

Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets
Accounting Horizons, Vol. 16, No. 4, pp. 305-318, December 2002
Shyam Sunder
Yale University - School of Management
Date Posted: December 18, 2002
Accepted Paper Series

The Rewards to Meeting or Beating Earnings Expectations
Journal of Accounting and Economics, Vol. 33, No. 2, pp. 173-204, June 2002
Eli Bartov , Dan Givoly and Carla Hayn
New York University , Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management
Date Posted: December 06, 2002
Accepted Paper Series

The Relationship between Public and Private Information: An Experimental Economics Investigation
Behavioral Research in Accounting, 1997
Robert R. Tucker
Fordham University - Accounting Area
Date Posted: November 24, 2002
Accepted Paper Series

The Impact of Voluntary Corporate Disclosures on the Ex-Ante Cost of Capital for Swiss Firms
European Accounting Review, Vol. 11, No. 4, pp. 741-773, 2002
Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: October 18, 2002
Last Revised: November 20, 2011
Accepted Paper Series

Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 149-180, January 2003
Brian J. Bushee , Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School , University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Date Posted: October 16, 2002
Accepted Paper Series

Information Distribution Within Firms: Evidence from Stock Option Exercises
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 3-31, January 2003
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill
Date Posted: October 14, 2002
Accepted Paper Series

Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000
Indian Accounting Review, Volume 6, No. 1, pp. 13-26, June 2002
Ramji Balakrishnan , Shyam Sunder and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting , Yale University - School of Management and Texas A&M University (TAMU) - Department of Accounting
Date Posted: September 23, 2002
Accepted Paper Series

Incl. Electronic Paper Audit Quality and the Pricing of Discretionary Accruals
Auditing: A Journal of Practice & Theory, March 2003
Gopal V. Krishnan
American University
Date Posted: August 26, 2002
Accepted Paper Series
2897 downloads

When Is Bad News Really Bad News?
Journal of Finance, Forthcoming
Jennifer S. Conrad , Bradford Cornell and Wayne R. Landsman
University of North Carolina Kenan-Flagler Business School , California Institute of Technology and University of North Carolina Kenan-Flagler Business School
Date Posted: August 19, 2002
Accepted Paper Series

Going Concern Decisions and Auditor Switches: An Economic Perspective
Behavioral Research in Accounting, 1998
Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems
Date Posted: August 08, 2002
Accepted Paper Series

Strategic Auditor Behavior and Going-concern Decisions
Journal of Business Finance & Accounting, Vol. 24, No. 6, July 1997
Ella Mae Matsumura , K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems , University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area
Date Posted: July 21, 2002
Accepted Paper Series

Demonstrating the Effect of the Strategic Dialogue: Participation in Designing the Management Control System
Management Accounting Research, Vol. 13, No. 1, March 2002
Marco De Haas and Jen A. Algera
Eindhoven University of Technology (TUE) - Department of Technology Management (PAV-U13) and Eindhoven University of Technology (TUE) - Department of Technology Management (PAV-U13)
Date Posted: July 17, 2002
Accepted Paper Series

The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance
Brian Ballou , Christine E. Earley and Jay Rich
Miami University of Ohio - Department of Accountancy , Providence College -School of Business and Illinois State University - College of Business
Date Posted: July 15, 2002
Working Paper Series

Optimal Contracting, Accounting Standards and Market Structures
Contempoary Accounting Research, Vol. 16, No. 2, Summer 1999, pp. 243-276
Michael Kirschenheiter
University of Illinois at Chicago - College of Business Administration
Date Posted: June 24, 2002
Accepted Paper Series

The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
The Accounting Review, October 2002
Timothy B. Bell , Wayne R. Landsman , Bruce L. Miller and Shu Yeh
KPMG International, LLP - Assurance & Advisory Services Center , University of North Carolina Kenan-Flagler Business School , University of California, Los Angeles (UCLA) - Accounting Area and KPMG LLP, Montvale
Date Posted: June 19, 2002
Accepted Paper Series

Incl. Electronic Paper Executive Compensation and Non-financial Performance Measures: A Study of the Incentive Relevance of Mandated Non-Financial Disclosures in the U.S. Airline Industry
Dhinu Srinivasan , Akin Sayrak and Nandu J. Nagarajan
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh - Katz Graduate School of Business - Economics Group and University of Pittsburgh - Katz Graduate School of Business
Date Posted: June 15, 2002
Working Paper Series
1106 downloads


 

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