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Chicago Booth ARC: Financial Accounting (Topic)
275,392 Total downloads
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Showing Papers 1 - 50 of 211
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Mandatory IFRS Adoption, Fair Value Accounting and Accounting Information in Debt Contracts
Ray Ball ,
Xi Li
and
Lakshmanan Shivakumar
University of Chicago
,
Temple University - Fox School of Business and Management
and
London Business School
Date Posted: June 15, 2013
Working Paper Series
26 downloads
Accounting for Income Taxes: Primer, Extant Research, and Future Directions
Foundations and Trends in Finance, Vol. 7, Nos. 1-2, 2012
John R. Graham ,
Jana Smith Raedy and
Douglas A. Shackelford
Duke University - Fuqua School of Business
,
University of North Carolina at Chapel Hill
and
University of North Carolina at Chapel Hill
Date Posted: May 23, 2013
Accepted Paper Series
Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?
Chicago Booth Research Paper No. 13-12
Jonathan L. Rogers ,
Catherine M. Schrand and
Sarah L. C. Zechman
University of Chicago - Booth School of Business
,
University of Pennsylvania - Accounting Department
and
University of Chicago - Booth School of Business
Date Posted: February 20, 2013
Last Revised: February 26, 2013
Working Paper Series
173 downloads
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Accounting Horizons, Forthcoming
Ray Ball
University of Chicago
Date Posted: February 03, 2013
Last Revised: May 15, 2013
Accepted Paper Series
999 downloads
A Measurement Approach to Binary Classifications and Thresholds
Chicago Booth Research Paper No. 12-51
Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: October 24, 2012
Last Revised: November 28, 2012
Working Paper Series
176 downloads
Which U.S. Market Interactions Affect CEO Pay? Evidence from U.K. Companies
Management Science, Forthcoming
Joseph Gerakos ,
Joseph D. Piotroski and
Suraj Srinivasan
University of Chicago - Booth School of Business
,
Stanford University - Graduate School of Business
and
Harvard Business School
Date Posted: October 21, 2012
Accepted Paper Series
103 downloads
Entry Threats and Voluntary Disclosure
Chicago Booth Research Paper No. 12-29
Jeffrey J. Burks ,
Christine Cuny
,
Joseph Gerakos and
Joao Granja
University of Notre Dame
,
University of Chicago - Booth School of Business
,
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: August 16, 2012
Working Paper Series
272 downloads
Dynamic Threshold Values in Earnings-Based Covenants
Chicago Booth Research Paper No. 12-40
Ningzhong Li
,
Florin P. Vasvari and
Regina Wittenberg Moerman
University of Texas at Dallas
,
London Business School
and
University of Chicago - Booth School of Business
Date Posted: August 14, 2012
Last Revised: October 24, 2012
Working Paper Series
196 downloads
Audit Quality and Auditor Reputation: Evidence from Japan
Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Douglas J. Skinner and
Suraj Srinivasan
The University of Chicago - Booth School of Business
and
Harvard Business School
Date Posted: July 29, 2012
Accepted Paper Series
460 downloads
Regression-Based Earnings Forecasts
Chicago Booth Research Paper No. 12-26
Joseph Gerakos and
Robert B. Gramacy
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: July 19, 2012
Last Revised: February 24, 2013
Working Paper Series
498 downloads
Confounded Factors
Chicago Booth Research Paper No. 12-18, Fama-Miller Working Paper
Joseph Gerakos and
Juhani T. Linnainmaa
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: June 13, 2012
Last Revised: March 28, 2013
Working Paper Series
576 downloads
Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low
Review of Accounting Studies, Vol. 17, No. 3, 2012
Hans Bonde Christensen
University of Chicago - Booth School of Business
Date Posted: March 09, 2012
Last Revised: May 28, 2012
Accepted Paper Series
625 downloads
Discussion of 'Detecting Earnings Management: A New Approach'
Journal of Accounting Research, Forthcoming
Joseph Gerakos
University of Chicago - Booth School of Business
Date Posted: February 10, 2012
Accepted Paper Series
Payout Policy Through the Financial Crisis: The Growth of Repurchases and the Resilience of Dividends
Chicago Booth Research Paper No. 12-01
Eric Floyd
,
Nan Li
and
Douglas J. Skinner
University of Chicago - Booth School of Business
,
University of Chicago - Booth School of Business
and
The University of Chicago - Booth School of Business
Date Posted: January 05, 2012
Last Revised: March 27, 2013
Working Paper Series
649 downloads
Disclosure Tone and Shareholder Litigation
Accounting Review, Vol. 86, No. 6, 2011
Jonathan L. Rogers ,
Andrew Van Buskirk and
Sarah L. C. Zechman
University of Chicago - Booth School of Business
,
Ohio State University (OSU) - Department of Accounting & Management Information Systems
and
University of Chicago - Booth School of Business
Date Posted: November 02, 2011
Accepted Paper Series
407 downloads
Mark-to-Market Accounting and Information Asymmetry in Banks
Chicago Booth Research Paper No. 12-35, LBS Accounting Subject Area Working Paper
Ray Ball ,
Sudarshan Jayaraman and
Lakshmanan Shivakumar
University of Chicago
,
Washington University in Saint Louis - John M. Olin Business School
and
London Business School
Date Posted: October 23, 2011
Last Revised: September 28, 2012
Working Paper Series
1259 downloads
Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
Ryan T. Ball
University of Michigan - Stephen M. Ross School of Business
Date Posted: April 27, 2011
Accepted Paper Series
992 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
Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy
Chicago Booth Research Paper No. 11-13
Pingyang Gao
and
Pierre Jinghong Liang
University of Chicago - Booth School of Business
and
Carnegie Mellon University - Tepper School of Business
Date Posted: March 08, 2011
Last Revised: February 21, 2012
Working Paper Series
452 downloads
On Estimating Conditional Conservatism
Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
Ray Ball ,
S.P. Kothari
and
Valeri V. Nikolaev
University of Chicago
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Chicago - Booth School of Business
Date Posted: February 12, 2011
Last Revised: December 03, 2012
Accepted Paper Series
1304 downloads
The Value of Verification in Debt Financing: Evidence from Private U.S. Firms
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Michael Minnis
University of Chicago - Booth School of Business
Date Posted: February 01, 2011
Accepted Paper Series
443 downloads
Capital Versus Performance Covenants in Debt Contracts
Chicago Booth Research Paper No. 11-06
Hans Bonde Christensen
and
Valeri V. Nikolaev
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: January 26, 2011
Last Revised: September 26, 2011
Accepted Paper Series
742 downloads
Agency Conflicts, Prudential Regulation, and Marking to Market
Chicago Booth Research Paper No. 11-05
Tong Lu
,
Haresh Sapra
and
Ajay Subramanian
University of Houston
,
University of Chicago - Booth School of Business
and
Georgia State University
Date Posted: January 13, 2011
Working Paper Series
279 downloads
Measuring Securities Litigation Risk
Chicago Booth Research Paper No. 10-23, Journal of Accounting & Economics (JAE), Forthcoming
Irene Y. Kim
and
Douglas J. Skinner
George Washington University
and
The University of Chicago - Booth School of Business
Date Posted: July 01, 2010
Last Revised: December 29, 2012
Working Paper Series
857 downloads
Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: March 30, 2010
Last Revised: May 31, 2010
Working Paper Series
1792 downloads
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Christian Laux and
Christian Leuz
Vienna University of Economics and Business Administration
and
University of Chicago - Booth School of Business
Date Posted: March 22, 2010
Accepted Paper Series
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
Journal of Accounting Research, June 2010, Vol. 48 (3)
Sarah L. C. Zechman
University of Chicago - Booth School of Business
Date Posted: January 21, 2010
Last Revised: September 26, 2010
Accepted Paper Series
661 downloads
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
4248 downloads
Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research Paper #10-06
Alexander Bleck
and
Pingyang Gao
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: September 06, 2012
Working Paper Series
607 downloads
Does Secondary Loan Market Trading Destroy Lenders’ Incentives?
Chicago Booth Research Paper No. 09-45
Robert M. Bushman and
Regina Wittenberg Moerman
University of North Carolina at Chapel Hill - Kenan-Flagler Business School
and
University of Chicago - Booth School of Business
Date Posted: November 03, 2009
Last Revised: September 02, 2012
Working Paper Series
358 downloads
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
504 downloads
Loan Ownership Dispersion and Control over Mandatory GAAP Changes
Chicago Booth Research Paper No. 09-41
Hans Bonde Christensen
and
Valeri V. Nikolaev
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: October 27, 2009
Last Revised: October 10, 2010
Working Paper Series
297 downloads
Did Fair-Value Accounting Contribute to the Financial Crisis?
Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Christian Laux and
Christian Leuz
Vienna University of Economics and Business Administration
and
University of Chicago - Booth School of Business
Date Posted: October 15, 2009
Last Revised: December 15, 2009
Working Paper Series
8155 downloads
The Economic Trade-Offs in the Fair Value Debate
Chicago Booth Research Paper No. 09-35
Haresh Sapra
University of Chicago - Booth School of Business
Date Posted: October 02, 2009
Last Revised: March 27, 2010
Working Paper Series
706 downloads
Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
Daniel A. Bens ,
Philip G. Berger and
Steven J. Monahan
INSEAD
,
University of Chicago - Booth School of Business
and
INSEAD
Date Posted: September 21, 2009
Last Revised: December 09, 2009
Working Paper Series
430 downloads
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
Journal of Accounting Research, forthcoming.
Anna M. Costello and
Regina Wittenberg Moerman
Massachusetts Institute of Technology (MIT) - Department of Accounting
and
University of Chicago - Booth School of Business
Date Posted: August 18, 2009
Last Revised: September 07, 2010
Working Paper Series
1594 downloads
Corporate Payout Policy
Foundations and Trends in Finance, Vol. 3, Nos. 2-3, pp. 95-287, 2008
Harry DeAngelo ,
Linda DeAngelo and
Douglas J. Skinner
University of Southern California - Marshall School of Business - Finance and Business Economics Department
,
University of Southern California - Marshall School of Business - Finance and Business Economics Department
and
The University of Chicago - Booth School of Business
Date Posted: May 07, 2009
Last Revised: December 29, 2012
Accepted Paper Series
3410 downloads
The Crisis of Fair Value Accounting: Making Sense of the Recent Debate
Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
Christian Laux and
Christian Leuz
Vienna University of Economics and Business Administration
and
University of Chicago - Booth School of Business
Date Posted: April 21, 2009
Accepted Paper Series
9978 downloads
Price Discovery and Dissemination of Private Information by Loan Syndicate Participants
Journal of Accounting Research, Forthcoming, Chicago Booth Research Paper No. 09-24
Robert M. Bushman ,
Abbie J. Smith and
Regina Wittenberg Moerman
University of North Carolina at Chapel Hill - Kenan-Flagler Business School
,
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: March 22, 2009
Last Revised: September 02, 2012
Accepted Paper Series
451 downloads
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
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: March 11, 2009
Working Paper Series
8584 downloads
Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock
Chicago Booth School of Business Research Paper No. 08-26
Christian Leuz and
Catherine M. Schrand
University of Chicago - Booth School of Business
and
University of Pennsylvania - Accounting Department
Date Posted: December 23, 2008
Last Revised: November 25, 2011
Working Paper Series
1445 downloads
Compensation Objectives and Business Unit Pay Strategy
Chicago Booth School of Business Research Paper No. 08-24
Joseph Gerakos ,
Christopher D. Ittner and
Frank Moers
University of Chicago - Booth School of Business
,
University of Pennsylvania - Accounting Department
and
Maastricht University School of Business and Economics
Date Posted: December 17, 2008
Last Revised: February 24, 2013
Working Paper Series
443 downloads
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
Chicago Booth Research Paper No. 08-23
Sarah L. C. Zechman
University of Chicago - Booth School of Business
Date Posted: November 19, 2008
Last Revised: January 20, 2010
Working Paper Series
795 downloads
Disclosure Quality and Management Trading Incentives
Chicago GSB Research Paper No. 08-18
Jonathan L. Rogers
University of Chicago - Booth School of Business
Date Posted: November 04, 2008
Last Revised: October 26, 2011
Accepted Paper Series
567 downloads
Determinants of Hedge Fund Internal Controls and Fees
Chicago Booth Research Paper No. 09-44, Chicago Booth Initiative on Global Markets Working Paper No. 46
Gavin Cassar
and
Joseph Gerakos
INSEAD
and
University of Chicago - Booth School of Business
Date Posted: September 18, 2008
Last Revised: November 16, 2011
Working Paper Series
470 downloads
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Review of Accounting Studies, Forthcoming
Hans Bonde Christensen
and
Valeri V. Nikolaev
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: September 17, 2008
Last Revised: February 27, 2013
Accepted Paper Series
3747 downloads
Executive Overconfidence and the Slippery Slope to Financial Misreporting
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Catherine M. Schrand and
Sarah L. C. Zechman
University of Pennsylvania - Accounting Department
and
University of Chicago - Booth School of Business
Date Posted: September 11, 2008
Last Revised: November 25, 2011
Working Paper Series
1706 downloads
Hedge Disclosures, Futures Prices, and Production Distortions
Chandra Kanodia ,
Arijit Mukherji ,
Haresh Sapra
and
Raghu Venugopalan
University of Minnesota - Carlson School of Management
,
Deceased
,
University of Chicago - Booth School of Business
and
University of Illinois at Urbana-Champaign
Date Posted: July 30, 2008
Working Paper Series
209 downloads
Disclosure Quality, Cost of Capital, and Investors' Welfare
Chicago GSB Research Paper No. 08-06
, Accounting Review, Forthcoming
Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: July 07, 2008
Last Revised: September 10, 2009
Working Paper Series
1324 downloads
Earnings Precision and the Relations between Earnings and Returns
David Burgstahler and
Elizabeth Chuk
University of Washington - Department of Accounting
and
University of Southern California
Date Posted: April 30, 2008
Last Revised: October 11, 2010
Working Paper Series
506 downloads
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