Search Results
JEL Code: M48

506,210 Total downloads

Viewing: 1 - 50 of 2,011 papers

1.

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 9,587
2.

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 Hong Kong Polytechnic University
Downloads 8,669
3.

Was the 2008 Financial Crisis Caused by a Lack of Corporate Ethics?

Global Journal of Business Research, Vol. 4, No. 2, pp. 77-84, 2010
Number of pages: 8 Posted: 05 Jul 2010
Accepted Paper Series
National University, National University, National University and National University
Downloads 5,038
4.

Estimating Lifetime Expected Credit Losses Under IFRS 9

Number of pages: 22 Posted: 04 Apr 2016 Last Revised: 05 Mar 2017
Working Paper Series
Unisys Machine Learning and Advanced Analytics Services
Downloads 4,959
5.

Bank Failure, Mark-to-Market and the Financial Crisis

Number of pages: 47 Posted: 27 Oct 2009 Last Revised: 28 Nov 2011
Working Paper Series
University of Oxford - Said Business School and University of Cambridge - Judge Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,426
6.

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12
Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,658
7.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Humboldt University of Berlin - Faculty of Law
Downloads 3,614
8.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Accepted Paper Series
Santa Clara University and University of Southern California - Leventhal School of Accounting
Downloads 3,579
9.

Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth

Number of pages: 40 Posted: 27 Jul 2006 Last Revised: 26 Jan 2009
Working Paper Series
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 3,354
10.

Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate

MGSM Working Paper Series No. WP 2003-22
Number of pages: 52 Posted: 02 Dec 2003
Working Paper Series
Southern Cross University
Downloads 3,338
11.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 3,295
12.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 3,206
13.

Enforcement Strategies in UK Corporate Governance: A Roadmap and Empirical Assessment

ECGI - Law Working Paper No. 106/2008
Number of pages: 64 Posted: 21 May 2008
Working Paper Series
University of Oxford - Faculty of Law
Downloads 3,119
14.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 61 Posted: 23 Jun 2010 Last Revised: 10 Aug 2021
Working Paper Series
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim - Accounting and Taxation
Downloads 2,974
15.

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020
Working Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 2,930
16.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Accepted Paper Series
Independent
Downloads 2,828
17.

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 20 May 2021
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,828
18.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,792
19.

The Effects of IFRS Adoption: A Review of the Early Empirical Evidence

Number of pages: 13 Posted: 04 Jul 2008 Last Revised: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 2,605
20.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim - Accounting and Taxation, University of Cologne and Bocconi University
Downloads 2,433
21.

Cheap Talk and Cherry-Picking: What ClimateBert has to say on Corporate Climate Risk Disclosures

Number of pages: 23 Posted: 03 Mar 2021
Working Paper Series
ETH Zürich - CER-ETH - Center of Economic Research at ETH Zurich, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Zurich - Department of Banking and Finance
Downloads 2,412
22.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 2,382
23.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009
Working Paper Series
Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 2,372
24.

The Politics of Pay: A Legislative History of Executive Compensation

Marshall School of Business Working Paper No. FBE 01.11
Number of pages: 42 Posted: 26 Aug 2011
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 2,162
25.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Accepted Paper Series
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht University
Downloads 2,102
26.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Accepted Paper Series
Brigham Young University - Marriott School, University of Oxford - Blavatnik School of Government and Boston College
Downloads 2,052
27.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 46 Posted: 07 Apr 2016 Last Revised: 01 Dec 2020
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,946
28.

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 74 Posted: 02 May 2017 Last Revised: 15 Aug 2018
Working Paper Series
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,891
29.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,888
30.

The Digital Services Tax: A Conceptual Defense

73(1) Tax Law Review 69-111 (2019)
Number of pages: 33 Posted: 07 Nov 2018 Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 1,881
31.

Executive Pay and 'Independent' Compensation Consultants

Marshall School of Business Working Paper No. FBE 10-09, Journal of Accounting and Economics, Forthcoming
Number of pages: 41 Posted: 21 Jun 2008 Last Revised: 24 Feb 2010
Accepted Paper Series
University of Southern California - Marshall School of Business and Harvard Business School - Accounting and Control
Downloads 1,860
32.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Working Paper Series
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 1,855
33.

Short Selling and Earnings Management: A Controlled Experiment

Journal of Finance, Vol 71, No. 3 (June 2016), pp. 1251-1294
Number of pages: 44 Posted: 29 Jun 2013 Last Revised: 21 Jun 2017
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,848
34.

A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Number of pages: 43 Posted: 15 Sep 2003 Last Revised: 15 Dec 2011
Accepted Paper Series
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 1,838
35.

Does Mandatory IFRS Adoption Facilitate Debt Financing?

Review of Accounting Studies, Forthcoming, INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Number of pages: 62 Posted: 20 Nov 2009 Last Revised: 20 May 2015
Accepted Paper Series
Bocconi University and Paderborn University
Downloads 1,824
36.

Information Quality for a University Accounting Information System

Number of pages: 30 Posted: 27 Oct 2008
Working Paper Series
University of New England
Downloads 1,795
37.

Enforcement of Accounting Standards: How Effective is the German Two-Tier System in Detecting Earnings Management?

Review of Managerial Science, Vol. 9 (2015), pp. 431-485
Number of pages: 73 Posted: 05 Feb 2011 Last Revised: 16 Jun 2015
Accepted Paper Series
Goethe University Frankfurt - Department of Accounting and Auditing, Niederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 1,730
38.

Fair Value Accounting: Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis

FRB of Boston Quantitative Analysis Unit Working Paper No. 10-01
Number of pages: 26 Posted: 02 Feb 2010
Working Paper Series
Federal Reserve Bank of Boston
Downloads 1,659
39.

Distributed Ledgers and Operations: What Operations Management Researchers Should Know About Blockchain Technology

Forthcoming in Manufacturing & Service Operations Management, Georgetown McDonough School of Business Research Paper No. 3131250
Number of pages: 38 Posted: 07 Mar 2018 Last Revised: 06 Sep 2018
Accepted Paper Series
McDonough School of Business, Georgetown University and Georgetown University - Department of Accounting and Business Law
Downloads 1,609
40.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

Journal of Accounting Research vol. 47(5), pages 1167-1199, December 2009
Number of pages: 41 Posted: 16 Oct 2009 Last Revised: 12 Aug 2014
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School and University of Manchester - Manchester Business School
Downloads 1,606
41.

The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-Natural Experiment in China

Asian Finance Association (AsFA) 2013 Conference
Number of pages: 39 Posted: 26 Jan 2013 Last Revised: 01 Oct 2013
Working Paper Series
Hong Kong University of Science & Technology (HKUST), Macquarie University and University of Southern California - Marshall School of Business
Downloads 1,590
42.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review (forthcoming)
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 04 Dec 2020
Accepted Paper Series
London School of Economics, University of Bristol, School of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 1,567
43.

Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?

UNSW Australian School of Business Research Paper No. 2009 ACCT 01
Number of pages: 58 Posted: 05 Nov 2009 Last Revised: 01 May 2013
Working Paper Series
The University of Western Australia, UWA Business School, M250 and University of Western Australia
Downloads 1,541
44.

Real Earnings Management and Subsequent Stock Returns

Number of pages: 57 Posted: 21 Sep 2010 Last Revised: 18 Jun 2012
Working Paper Series
University of Arkansas - Department of Finance
Downloads 1,505
45.

The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany

Number of pages: 52 Posted: 22 Jul 2010 Last Revised: 29 Aug 2012
Working Paper Series
Vrije Universiteit Amsterdam, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster - Accounting Center
Downloads 1,501
46.

The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 01 Aug 2009 Last Revised: 20 Sep 2013
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting
Downloads 1,493
47.

Implementing Performance Measurement Innovations: Evidence from Government

Number of pages: 54 Posted: 24 Jun 2003
Working Paper Series
SVA Plumb Wealth Management, LLC and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,479
48.

Challenges in Managing Nonprofit Organizations: A Research Overview

International Journal of Voluntary and Nonprofit Organizations, Vol. 15, No. 2, p. 101-116, June 2004
Number of pages: 20 Posted: 12 Sep 2006
Accepted Paper Series
Department of Business Administration, Chair Public & Nonprofit Management, Free University of Brussels (VUB) - Micro-Economics for Profit and Non Profit Sector (MICE) and IPSAR, University of Edinburgh Business School
Downloads 1,468
49.

Financial Reporting Factors Affecting Donations to Charitable Not-for-Profit Organizations

Number of pages: 16 Posted: 05 Apr 2004
Working Paper Series
Pennsylvania State University Harrisburg and University of Alabama - Culverhouse School of Accountancy
Downloads 1,421
50.

Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector

Number of pages: 35 Posted: 31 Mar 2010
Working Paper Series
Ruhr University of Bochum and Technische Universität München
Downloads 1,402