1.
A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation
Number of pages: 68
Posted: 31 Mar 1997
Working Paper Series
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads
46,239
2.
Value Based Management: Economic Value Added or Cash Value Added?
FWC AB Study No. 1997:3
Number of pages: 42
Posted: 05 Apr 1999
Working Paper Series
Weissenrieder & Co AB
Downloads
34,393
3.
International Financial Reporting Standards (IFRS): Pros and Cons for Investors
Accounting and Business Research, Forthcoming
Number of pages: 65
Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads
30,274
4.
Corporate Governance and Firm Performance
Number of pages: 53
Posted: 27 Sep 2004
Working Paper Series
Temple University - Department of Accounting and Kennesaw State University
Downloads
30,108
5.
A Review of the Earnings Management Literature and its Implications for Standard Setting
Number of pages: 36
Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads
23,926
6.
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
Number of pages: 91
Posted: 13 Mar 2008
Last Revised: 07 May 2008
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads
23,081
7.
Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange
Journal of Financial Management and Analysis, Vol. 19, No. 1, January-June 2006
Number of pages: 12
Posted: 20 Sep 2006
Accepted Paper Series
University of Macedonia - Accounting and Finance and University of Macedonia - Accounting and Finance
Downloads
18,584
8.
Corporate Governance and Earnings Management
Number of pages: 35
Posted: 29 Jun 2001
Working Paper Series
University of Sfax, Université Laval - École de comptabilité and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads
16,670
9.
Financial Accounting Information and Corporate Governance
JAE Rochester Conference April 2000
Number of pages: 115
Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
There are 2 versions of this paper
Financial Accounting Information and Corporate Governance
JAE Rochester Conference April 2000
Number of pages: 115
Posted: 28 Apr 2002
Downloads
16,335
Financial Accounting Information and Corporate Governance
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 25 Oct 2001
Downloads
16,335
10.
Cash Flow Is a Fact: Net Income Is Just an Opinion
Number of pages: 10
Posted: 25 Sep 2002
Last Revised: 02 Jun 2019
Working Paper Series
Instituto de Estudios Superiores de la Empresa
Downloads
16,123
11.
Ratio Analysis and Equity Valuation
Number of pages: 68
Posted: 11 May 1999
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads
16,026
12.
Evidence on Eva
Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999
Number of pages: 27
Posted: 20 Sep 1999
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, Univeristy of San Diego - School of Business and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads
15,744
13.
The Econometrics of Event Studies
Number of pages: 51
Posted: 25 Oct 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads
15,175
14.
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
Number of pages: 28
Posted: 21 Apr 2009
Accepted Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads
14,872
15.
Return on Capital (ROC), Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications
Number of pages: 69
Posted: 26 Mar 2008
Last Revised: 29 May 2008
Working Paper Series
New York University - Stern School of Business
Downloads
14,542
16.
The Fundamentals of Commodity Futures Returns
Yale ICF Working Paper No. 07-08
Number of pages: 62
Posted: 28 Jun 2007
Last Revised: 07 Feb 2012
Working Paper Series
Yale School of Management, National Graduate Institute for Policy Studies and Yale School of Management - International Center for Finance
There are 2 versions of this paper
The Fundamentals of Commodity Futures Returns
Yale ICF Working Paper No. 07-08
Number of pages: 62
Posted: 28 Jun 2007
Last Revised: 07 Feb 2012
Downloads
14,179
The Fundamentals of Commodity Futures Returns
NBER Working Paper No. w13249
Number of pages: 63
Posted: 13 Jul 2007
Last Revised: 15 Sep 2010
Downloads
280
Downloads
14,179
17.
The Consequences of Mandatory Corporate Sustainability Reporting
Harvard Business School Research Working Paper No. 11-100
Number of pages: 49
Posted: 03 Apr 2011
Last Revised: 01 May 2017
Working Paper Series
London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School
Downloads
14,014
18.
The Fall of Enron
Harvard NOM Working Paper No. 03-38
Number of pages: 46
Posted: 17 Oct 2003
Accepted Paper Series
Harvard University - Harvard Business School and Harvard Business School
Downloads
13,614
19.
Predicting Material Accounting Misstatements
Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72
Posted: 30 Jun 2007
Last Revised: 24 May 2010
Accepted Paper Series
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads
13,402
20.
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74
Posted: 25 Oct 2007
Last Revised: 20 Nov 2011
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
There are 2 versions of this paper
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74
Posted: 25 Oct 2007
Last Revised: 20 Nov 2011
Downloads
13,075
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008
Posted: 08 Sep 2008
Last Revised: 20 Nov 2011
Downloads
13,075
21.
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
Number of pages: 104
Posted: 11 Mar 2009
Working Paper Series
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business
There are 2 versions of this paper
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
Number of pages: 104
Posted: 11 Mar 2009
Downloads
12,689
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
Posted: 10 Sep 2010
Downloads
12,689
22.
Disclosure Quality and Earnings Management
Number of pages: 34
Posted: 08 May 2001
Last Revised: 08 Jan 2019
Working Paper Series
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
There are 2 versions of this paper
Disclosure Quality and Earnings Management
Number of pages: 34
Posted: 08 May 2001
Last Revised: 08 Jan 2019
Downloads
12,572
Disclosure Quality and Earnings Management
Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001
Last Revised: 30 Jun 2019
Downloads
12,572
23.
Audit Committee, Board of Director Characteristics, and Earnings Management
NYU, Law and Economics Research Paper No. 06-42
Number of pages: 42
Posted: 22 Nov 2000
Working Paper Series
New York University (NYU) - Department of Accounting
There are 3 versions of this paper
Audit Committee, Board of Director Characteristics, and Earnings Management
NYU, Law and Economics Research Paper No. 06-42
Number of pages: 42
Posted: 22 Nov 2000
Downloads
12,421
Audit Committee, Board of Director Characteristics, and Earnings Management
NYU Working Paper No. 2451/27450
Number of pages: 42
Posted: 08 Oct 2008
Downloads
961
Audit Committee, Board of Director Characteristics, and Earnings Management
Journal of Accounting and Economics, Vol. 33, No. 3, August 2002, pp. 375-400
Posted: 26 Aug 2002
Downloads
12,421
24.
Activity-Based Costing System Advantages and Disadvantages
Number of pages: 12
Posted: 03 Feb 2005
Working Paper Series
affiliation not provided to SSRN
Downloads
11,961
25.
Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds
Number of pages: 34
Posted: 17 Nov 2008
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
11,524
26.
International Accounting Standards and Accounting Quality
Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55
Posted: 11 Apr 2005
Working Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads
11,428
27.
IFRS Adoption and Accounting Quality: A Review
European Accounting Review, Forthcoming
Number of pages: 45
Posted: 26 Aug 2007
Accepted Paper Series
University of Melbourne and St. John's University
Downloads
11,147
28.
Capital Markets Research in Accounting
JAE Rochester Conference April 2000
Number of pages: 145
Posted: 05 Dec 2000
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
There are 2 versions of this paper
Capital Markets Research in Accounting
JAE Rochester Conference April 2000
Number of pages: 145
Posted: 05 Dec 2000
Downloads
11,097
Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Oct 2001
Downloads
11,097
29.
Separating Winners from Losers Among Low Book-to-Market Stocks Using Financial Statement Analysis
Number of pages: 46
Posted: 05 May 2003
Working Paper Series
University of Toronto - Rotman School of Management
Downloads
11,075
30.
Accounting Conservatism, the Quality of Earnings, and Stock Returns
Number of pages: 39
Posted: 23 Jan 2000
Working Paper Series
Columbia Business School - Department of Accounting and University of California, Berkeley
Downloads
10,917
31.
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Number of pages: 32
Posted: 22 Mar 2002
Working Paper Series
Southern Illinois University at Carbondale - Department of Finance, Southern Illinois University at Carbondale - Department of Finance and Susquehanna University
There are 2 versions of this paper
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Number of pages: 32
Posted: 22 Mar 2002
Downloads
10,647
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Journal of Corporate Finance, Forthcoming
Posted: 30 Apr 2002
Downloads
10,647
32.
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
Number of pages: 48
Posted: 15 Oct 2009
Last Revised: 15 Dec 2009
Working Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
There are 3 versions of this paper
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
Number of pages: 48
Posted: 15 Oct 2009
Last Revised: 15 Dec 2009
Downloads
10,442
Did Fair-Value Accounting Contribute to the Financial Crisis?
NBER Working Paper No. w15515
Number of pages: 43
Posted: 17 Nov 2009
Last Revised: 14 Mar 2010
Downloads
104
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Posted: 22 Mar 2010
Downloads
10,442
33.
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
JAE Rochester Conference April 2000
Number of pages: 60
Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
There are 2 versions of this paper
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
JAE Rochester Conference April 2000
Number of pages: 60
Posted: 01 Feb 2001
Downloads
10,278
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 06 Sep 2001
Downloads
10,278
34.
Value Creation and its Measurement: A Critical Look at EVA
Cuadernos de Administración, No. 22, pp. 7-31, June 2000,
Number of pages: 41
Posted: 19 May 1999
Last Revised: 01 Apr 2009
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads
10,143
35.
Accounting Quality, Auditing and Corporate Governance
Number of pages: 26
Posted: 02 Mar 2003
Working Paper Series
University of Michigan - Stephen M. Ross School of Business
There are 2 versions of this paper
Accounting Quality, Auditing and Corporate Governance
Number of pages: 26
Posted: 02 Mar 2003
Downloads
9,963
Accounting Quality, Auditing and Corporate Governance
Accounting Horizons, Forthcoming
Posted: 02 Mar 2003
Downloads
9,963
36.
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Sauder School of Business Working Paper
Number of pages: 48
Posted: 16 Mar 2000
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
There are 2 versions of this paper
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Sauder School of Business Working Paper
Number of pages: 48
Posted: 16 Mar 2000
Downloads
9,744
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Journal of Accounting, Auditing & Finance, Summer 2000
Posted: 16 Mar 2000
Downloads
9,744
37.
How Important is Corporate Governance?
Number of pages: 77
Posted: 28 Sep 2004
Working Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads
9,626
38.
A Generalized Earnings Model of Stock Valuation
Number of pages: 37
Posted: 18 Jul 1998
Working Paper Series
BlackRock, Inc and University of California, San Diego (UCSD) - Rady School of Management
Downloads
9,505
39.
Information in Accruals About the Quality of Earnings
Number of pages: 52
Posted: 16 Aug 2001
Working Paper Series
AQR Capital Management, LLC, University of Southern California - Leventhal School of Accounting, University of Southern California - Marshall School of Business and London Business School
Downloads
9,455
40.
Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit
Accounting, Auditing and Accountability Journal, Vol. 16, No. 4, pp. 640-661, 2003
Number of pages: 37
Posted: 05 Jan 2004
Accepted Paper Series
Oxford Brookes University and Portsmouth Business School
Downloads
9,438
41.
Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis
Forthcoming
Number of pages: 57
Posted: 31 Jul 2002
Last Revised: 17 Aug 2011
Working Paper Series
Columbia Business School - Department of Accounting and University of California, Berkeley
Downloads
9,302
42.
Divisional Performance Measurement
Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998
Number of pages: 22
Posted: 29 Nov 1998
Last Revised: 17 Jan 2011
Accepted Paper Series
Harvard Business School and Simon School, University of Rochester (Deceased)
There are 2 versions of this paper
Divisional Performance Measurement
Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998
Number of pages: 22
Posted: 29 Nov 1998
Last Revised: 17 Jan 2011
Downloads
9,207
Specific Knowledge and Divisional Performance Measurement
Journal of Applied Corporate Finance, Vol. 21, Issue 2, pp. 49-57, Spring 2009
Number of pages: 11
Posted: 04 Jul 2009
Downloads
6
Downloads
9,207
43.
Conservatism in Accounting - Part I: Explanations and Implications
Simon School of Business Working Paper No. FR 03-16
Number of pages: 35
Posted: 06 Jun 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
9,129
44.
Executive Compensation: Where We are, and How We Got There
George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12,
Number of pages: 179
Posted: 17 Apr 2012
Last Revised: 13 Aug 2012
Working Paper Series
University of Southern California - Marshall School of Business
Downloads
8,870
45.
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Number of pages: 26
Posted: 08 May 2000
Working Paper Series
USC Marshall School of Business and The University of Chicago - Booth School of Business
Downloads
8,843
46.
Earnings Management and Investor Protection: An International Comparison
MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32
Posted: 18 Sep 2001
Last Revised: 17 Mar 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business
There are 2 versions of this paper
Earnings Management and Investor Protection: An International Comparison
MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32
Posted: 18 Sep 2001
Last Revised: 17 Mar 2008
Downloads
8,842
Earnings Management and Investor Protection: An International Comparison
Journal of Financial Economics 69, pp. 505-527, 2003
Posted: 04 Nov 2002
Downloads
8,842
47.
Which is More Value-Relevant: Earnings or Cash Flows?
Number of pages: 50
Posted: 02 Sep 1998
Working Paper Series
Steed School of Accounting
Downloads
8,727
48.
High-Frequency Trading, Stock Volatility, and Price Discovery
Number of pages: 54
Posted: 14 Oct 2010
Last Revised: 27 Dec 2010
Working Paper Series
Yale School of Management
Downloads
8,676
49.
Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?
European Accounting Review Forthcoming
Number of pages: 50
Posted: 10 Sep 2007
Last Revised: 23 Feb 2015
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, University of Manchester - Manchester Business School and University of Manchester
Downloads
8,562
50.
Combining Earnings and Book Value in Equity Valuation
Number of pages: 53
Posted: 05 Nov 1997
Working Paper Series
Columbia Business School - Department of Accounting
Downloads
8,347
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