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SSRN eLibrary Search Results
Wharton School: Accounting (Topic)
235,523 Total downloads

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Showing Papers 1 - 50 of 259
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Incl. Electronic Paper Do Independent Directors Cause Improvements in Firm Transparency?
Chris Armstrong , John E. Core and Wayne R. Guay
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: April 01, 2012
Last Revised: August 27, 2013
Working Paper Series
569 downloads

Incl. Electronic Paper The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans
Journal of Accounting Research, Vol. 51, Issue 5, pages 909-950, December 2013, Rock Center for Corporate Governance at Stanford University Working Paper No. 112, Stanford University Graduate School of Business Research Paper No. 2997
Chris Armstrong , Ian D. Gow and David F. Larcker
University of Pennsylvania - Accounting Department , Harvard Business School and Stanford University - Graduate School of Business
Date Posted: March 14, 2012
Last Revised: October 26, 2013
Accepted Paper Series
532 downloads

The Usefulness of Long-Term Accruals
Abacus, Vol. 37, No. 1, 2001
Wayne R. Guay and Baljit Sidhu
University of Pennsylvania - Accounting Department and University of New South Wales - Australian School of Business
Date Posted: November 05, 2011
Accepted Paper Series

Incl. Electronic Paper Shaping Liquidity: On the Causal Effects of Voluntary Disclosure
Journal of Finance, Forthcoming
Karthik Balakrishnan , Mary Brooke Billings , Bryan T. Kelly and Alexander Ljungqvist
London Business School , New York University , University of Chicago - Booth School of Business and New York University (NYU) - Department of Finance
Date Posted: October 28, 2011
Last Revised: August 25, 2013
Accepted Paper Series
1137 downloads

The Usefulness of Long-Term Accruals
Abacus, No. 37, pp. 110–131, 2001 ,
Wayne R. Guay and Baljit Sidhu
University of Pennsylvania - Accounting Department and University of New South Wales - Australian School of Business
Date Posted: October 28, 2011
Accepted Paper Series

Incl. Electronic Paper Properties of Implied Cost of Capital Using Analysts’ Forecasts
Australian Journal of Management, Vol. 36, No. 2, 2011
Wayne R. Guay , S.P. Kothari and Susan Shu
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management
Date Posted: October 24, 2011
Last Revised: August 17, 2012
Accepted Paper Series
56 downloads

Incl. Electronic Paper Determinants and Trading Performance of Equity Deferral Choices by Corporate Outside Directors
Francesca Franco , Christopher D. Ittner and Oktay Urcan
London Business School , University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign
Date Posted: October 14, 2011
Last Revised: February 22, 2013
Working Paper Series
182 downloads

Capital Gains Taxes and Expected Rates of Return
The Accounting Review, Vol. 87, No. 3, May 2012
Stephanie A. Sikes and Robert E. Verrecchia
University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Date Posted: October 01, 2011
Last Revised: January 25, 2014
Accepted Paper Series

Incl. Electronic Paper The Relation between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
Karthik Balakrishnan , John E. Core and Rodrigo S. Verdi
London Business School , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: September 24, 2011
Last Revised: July 08, 2013
Working Paper Series
545 downloads

Incl. Electronic Paper Competition and Financial Accounting Misreporting
Karthik Balakrishnan and Daniel A. Cohen
London Business School and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: September 15, 2011
Last Revised: October 02, 2013
Working Paper Series
621 downloads

Incl. Electronic Paper Executive Overconfidence and the Slippery Slope to Financial Misreporting
Journal of Accounting & Economics (JAE), Forthcoming
Catherine M. Schrand and Sarah L. C. Zechman
University of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business
Date Posted: August 31, 2011
Accepted Paper Series
667 downloads

Incl. Electronic Paper Capital Market Consequences of Managers’ Voluntary Disclosure Styles
Journal of Accounting & Economics (JAE), Forthcoming
Holly Yang
Singapore Management University - School of Accountancy
Date Posted: August 24, 2011
Accepted Paper Series
225 downloads

Tax-Sensitive Institutional Investors
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jennifer L. Blouin , Brian J. Bushee and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School and University of Pennsylvania - The Wharton School
Date Posted: August 06, 2011
Working Paper Series

Incl. Electronic Paper Do Investors Benefit from Selective Access to Management?
Brian J. Bushee , Michael J. Jung and Gregory S. Miller
University of Pennsylvania - The Wharton School , New York University - Leonard N. Stern School of Business and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 07, 2011
Last Revised: July 12, 2013
Working Paper Series
450 downloads

Incl. Electronic Paper The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Management Science 58: 308-319
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Date Posted: May 05, 2011
Last Revised: July 09, 2014
Accepted Paper Series
109 downloads

Incl. Electronic Paper Market-to-Revenue Multiples in Public and Private Capital Markets
Australian Journal of Management, Vol. 36, No. 1, pp. 15-57, 2011
Chris Armstrong , Tony Davila , George Foster and John R. M. Hand
University of Pennsylvania - Accounting Department , University of Navarra - IESE Business School , Stanford Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: May 05, 2011
Accepted Paper Series
44 downloads

Incl. Electronic Paper Properties of Implied Cost of Capital Using Analysts’ Forecasts
Australian Journal of Management, Vol. 36, No. 2, 2011
Wayne R. Guay , S.P. Kothari and Susan Shu
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management
Date Posted: May 05, 2011
Last Revised: August 17, 2012
Accepted Paper Series
13 downloads

Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, Forthcoming
Richard A. Lambert , Christian Leuz and Robert E. Verrecchia
University of Pennsylvania - Accounting Department , University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: April 26, 2011
Accepted Paper Series

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Journal of Accounting Research, Vol. 49, No. 2, pp. 573-594, 2011
Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: April 03, 2011
Accepted Paper Series

Incl. Electronic Paper Market-to-Revenue Multiples in Public and Private Capital Markets
Chris Armstrong , Tony Davila , George Foster and John R. M. Hand
University of Pennsylvania - Accounting Department , University of Navarra - IESE Business School , Stanford Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: March 30, 2011
Working Paper Series
103 downloads

Incl. Electronic Paper Does Tax Aggressiveness Reduce Corporate Transparency?
Karthik Balakrishnan , Jennifer L. Blouin and Wayne R. Guay
London Business School , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: March 27, 2011
Last Revised: January 30, 2013
Working Paper Series
1153 downloads

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
Journal of Accounting Research, Forthcoming
Gavin Cassar
INSEAD
Date Posted: February 06, 2011
Accepted Paper Series

Incl. Electronic Paper Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
Gavin Cassar
INSEAD
Date Posted: January 29, 2011
Last Revised: November 16, 2011
Working Paper Series
156 downloads

Incl. Electronic Paper Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Hans Bonde Christensen , Luzi Hail and Christian Leuz
University of Chicago - Booth School of Business , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 23, 2011
Last Revised: April 15, 2014
Working Paper Series
2063 downloads

Incl. Electronic Paper Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: January 11, 2011
Last Revised: November 20, 2011
Working Paper Series
225 downloads

Incl. Electronic Paper Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms
Gavin Cassar
INSEAD
Date Posted: December 24, 2010
Last Revised: October 04, 2013
Working Paper Series
243 downloads

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards
Accounting Horizons, Vol. 24, No. 4, pp. 567-588, 2010
Luzi Hail , Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Date Posted: December 18, 2010
Accepted Paper Series

Incl. Electronic Paper Does Risk Management Work?
Chicago Booth Research Paper No. 13-13, 26th Australasian Finance and Banking Conference 2013, Fama-Miller Working Paper
Gavin Cassar and Joseph Gerakos
INSEAD and University of Chicago - Booth School of Business
Date Posted: December 09, 2010
Last Revised: December 26, 2013
Working Paper Series
1575 downloads

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns
Review of Financial Studies, Forthcoming
Gavin Cassar and Joseph Gerakos
INSEAD and University of Chicago - Booth School of Business
Date Posted: November 10, 2010
Accepted Paper Series

Incl. Electronic Paper When Does Information Asymmetry Affect the Cost of Capital?
Journal of Accounting Research, Forthcoming
Chris Armstrong , John E. Core , Daniel J. Taylor and Robert E. Verrecchia
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Date Posted: October 25, 2010
Last Revised: November 26, 2011
Accepted Paper Series
1169 downloads

Incl. Electronic Paper Capital Market Consequences of Managers’ Voluntary Disclosure Styles
Holly Yang
Singapore Management University - School of Accountancy
Date Posted: October 13, 2010
Last Revised: June 11, 2014
Working Paper Series
503 downloads

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
Luzi Hail , Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Date Posted: September 10, 2010
Accepted Paper Series

Determinants of Hedge Fund Internal Controls and Fees
Accounting Review, Vol. 85, No. 6, 2010
Gavin Cassar and Joseph Gerakos
INSEAD and University of Chicago - Booth School of Business
Date Posted: July 19, 2010
Accepted Paper Series

Incl. Electronic Paper Conflicting Transfer Pricing Incentives and the Role of Coordination
Tuck School of Business Working Paper No. 2010-74
Jennifer L. Blouin , Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department , Dartmouth College - Tuck School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: May 17, 2010
Last Revised: October 28, 2013
Working Paper Series
412 downloads

Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Vol. 48, No. 2, May 2010
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: May 14, 2010
Accepted Paper Series

Incl. Electronic Paper Accounting Alchemy
BIS Working Paper No. 302
Robert E. Verrecchia
University of Pennsylvania - Accounting Department
Date Posted: May 05, 2010
Working Paper Series
316 downloads

Incl. Electronic Paper The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
Chris Armstrong , Wayne R. Guay and Joseph Weber
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 21, 2010
Last Revised: November 16, 2011
Working Paper Series
1988 downloads

Incl. Electronic Paper Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws
Journal of Accounting & Economics (JAE), Forthcoming.
Chris Armstrong , Karthik Balakrishnan and Daniel A. Cohen
University of Pennsylvania - Accounting Department , London Business School and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: March 10, 2010
Last Revised: November 15, 2011
Accepted Paper Series
573 downloads

Incl. Electronic Paper The Economics of Restricted Stock and the Section 83(B) Election
Jennifer L. Blouin and Mary Ellen Carter
University of Pennsylvania - Accounting Department and Boston College - Department of Accounting
Date Posted: March 02, 2010
Working Paper Series
200 downloads

Incl. Electronic Paper Endogenous Selection and Moral Hazard in Executive Compensation Contracts
Operation Research Part-2, Vol. 58, No. 4, pp. 1090-1106, July-August 2010, Rock Center for Corporate Governance at Stanford University Working Paper No. 73
Chris Armstrong , David F. Larcker and Che-Lin Su
University of Pennsylvania - Accounting Department , Stanford University - Graduate School of Business and University of Chicago Booth School of Business
Date Posted: February 17, 2010
Last Revised: April 04, 2012
Accepted Paper Series
370 downloads

Incl. Electronic Paper Performance-Based Incentives for Internal Monitors
Rock Center for Corporate Governance at Stanford University Working Paper Series No. 76 , Stanford University Graduate School of Business Research Paper No. 2052
Chris Armstrong , Alan D. Jagolinzer and David F. Larcker
University of Pennsylvania - Accounting Department , University of Colorado - Leeds School of Business and Stanford University - Graduate School of Business
Date Posted: February 16, 2010
Last Revised: April 04, 2012
Working Paper Series
562 downloads

Incl. Electronic Paper Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-Doing
Johnson School Research Paper Series No. 12-2010
Sanjeev Bhojraj , Robert Libby and Holly Yang
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy
Date Posted: February 01, 2010
Last Revised: June 11, 2014
Working Paper Series
655 downloads

Incl. Electronic Paper Is Pay Too High and are Incentives Too Low? A Wealth-Based Contracting Framework
John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 30, 2010
Working Paper Series
802 downloads

Incl. Electronic Paper Is There a Case for Regulating Executive Pay in the Financial Services Industry?
John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 30, 2010
Working Paper Series
1024 downloads

Incl. Electronic Paper Executive Stock Options, Differential Risk-Taking Incentives, and Firm Value
Journal of Financial Economics (JFE), Forthcoming
Chris Armstrong and Rahul Vashishtha
University of Pennsylvania - Accounting Department and Duke University
Date Posted: December 21, 2009
Last Revised: April 04, 2012
Accepted Paper Series
861 downloads

Incl. Electronic Paper Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: December 13, 2009
Last Revised: November 20, 2011
Working Paper Series
1052 downloads

Incl. Electronic Paper Post Loss/Profit Announcement Drift
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Karthik Balakrishnan , Eli Bartov and Lucile Faurel
London Business School , New York University and University of California, Irvine
Date Posted: November 21, 2009
Last Revised: May 07, 2013
Accepted Paper Series
732 downloads

Incl. Electronic Paper Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns
Chicago Booth Research Paper No. 09-43
Gavin Cassar and Joseph Gerakos
INSEAD and University of Chicago - Booth School of Business
Date Posted: November 02, 2009
Working Paper Series
541 downloads

Incl. Electronic Paper Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
Patricia M. Dechow , Weili Ge and Catherine M. Schrand
University of California, Berkeley - Haas School of Business , University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Date Posted: October 10, 2009
Last Revised: November 25, 2011
Working Paper Series
3990 downloads

Incl. Electronic Paper The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Date Posted: October 04, 2009
Last Revised: June 11, 2014
Working Paper Series
563 downloads


 

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