1.
…and the Cross-Section of Expected Returns
Number of pages: 101
Posted: 17 Apr 2013
Last Revised: 21 Apr 2015
Working Paper Series
Duke University - Fuqua School of Business, Texas A&M University, Department of Finance and University of Oklahoma
Downloads
16,176
2.
Fully Flexible Views: Theory and Practice
Fully Flexible Views: Theory and Practice, Risk, Vol. 21, No. 10, pp. 97-102, October 2008
Number of pages: 26
Posted: 10 Aug 2008
Last Revised: 06 Dec 2010
Accepted Paper Series
ARPM - Advanced Risk and Portfolio Management
Downloads
11,885
3.
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
11,134
4.
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
10,468
Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Oct 2001
Downloads
10,468
5.
The Probability of Backtest Overfitting
Journal of Computational Finance (Risk Journals), 2015, Forthcoming
Number of pages: 34
Posted: 16 Sep 2013
Last Revised: 05 Jul 2015
Accepted Paper Series
Lawrence Berkeley National Laboratory, University of Newcastle (Australia), Lawrence Berkeley National Laboratory and Western Michigan University
There are 2 versions of this paper
The Probability of Backtest Overfitting
Journal of Computational Finance (Risk Journals), 2015, Forthcoming
Number of pages: 34
Posted: 16 Sep 2013
Last Revised: 05 Jul 2015
Downloads
8,195
The Probability of Backtest Overfitting
Journal of Computational Finance, Forthcoming
Number of pages: 31
Posted: 21 Sep 2016
Downloads
8,195
6.
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
Number of pages: 164
Posted: 10 Oct 2009
Last Revised: 25 Nov 2011
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads
6,329
7.
The Research Design Maze: Understanding Paradigms, Cases, Methods and Methodologies
Journal of Applied Management Accounting Research, Vol. 10, No. 1, pp. 69-80, 2012
Number of pages: 12
Posted: 10 Jul 2012
Accepted Paper Series
Swinburne University of Technology
Downloads
6,202
8.
When is a Liability not a Liability? Textual Analysis, Dictionaries, and 10-Ks
Journal of Finance, Forthcoming
Number of pages: 46
Posted: 23 Jan 2009
Last Revised: 05 Mar 2010
Accepted Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Downloads
6,043
9.
A Review of Tax Research
Number of pages: 138
Posted: 23 Sep 2009
Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads
5,854
10.
Accounting Program Research Rankings by Topical Area and Methodology
Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32
Posted: 05 Feb 2009
Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
5,788
11.
Environmental Management Accounting: Techniques and Benefits
Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35
Number of pages: 20
Posted: 22 Nov 2009
Accepted Paper Series
Swinburne University of Technology
Downloads
5,502
12.
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Number of pages: 23
Posted: 10 Sep 2001
Working Paper Series
Columbia Business School - Department of Accounting
There are 2 versions of this paper
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Number of pages: 23
Posted: 10 Sep 2001
Downloads
5,339
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Contemporary Accounting Research, Vol. 18, No. 4, Fall 2001
Posted: 16 Oct 2001
Downloads
5,339
13.
Cost of Capital and Earnings Transparency
Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58
Posted: 25 Feb 2009
Last Revised: 14 May 2013
Accepted Paper Series
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads
4,891
14.
Traditional vs. Behavioral Finance
Johnson School Research Paper Series No. 22-2010
Number of pages: 19
Posted: 27 Apr 2010
Last Revised: 25 May 2010
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads
4,777
15.
Textual Analysis in Accounting and Finance: A Survey
Number of pages: 56
Posted: 03 Oct 2014
Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
There are 2 versions of this paper
Textual Analysis in Accounting and Finance: A Survey
Number of pages: 56
Posted: 03 Oct 2014
Last Revised: 21 May 2016
Downloads
4,697
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Downloads
4,697
16.
Backtesting
Number of pages: 32
Posted: 27 Oct 2013
Last Revised: 30 Jul 2015
Working Paper Series
Duke University - Fuqua School of Business and Texas A&M University, Department of Finance
Downloads
4,651
17.
Detecting Earnings Management: A New Approach
Number of pages: 69
Posted: 07 Jan 2011
Last Revised: 13 Oct 2011
Working Paper Series
University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management, San Francisco State University - College of Business and University of Southern California - Leventhal School of Accounting
Downloads
4,508
18.
The Financial Reporting Environment: Review of the Recent Literature
Number of pages: 150
Posted: 06 Oct 2009
Last Revised: 13 Aug 2010
Working Paper Series
Stanford University - Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads
4,289
19.
Is There a Dark Side to Exchange Traded Funds? An Information Perspective
Review of Accounting Studies, Vol. 22, Pages 1048-1083, 2017
Number of pages: 56
Posted: 03 Jul 2015
Last Revised: 09 Aug 2017
Accepted Paper Series
IDC Herzliya - Arison School of Business, Stanford University - Graduate School of Business and Emory University - Goizueta Business School
Downloads
4,022
20.
Stress Testing the Banking System: Methodologies and Applications
STRESS TESTING THE BANKING SYSTEM, M. Quagliariello, ed., Cambridge University Press, Forthcoming
Number of pages: 67
Posted: 10 Jan 2009
Last Revised: 01 May 2009
Accepted Paper Series
European Banking Authority
Downloads
3,926
21.
Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari
JAE Rochester Conference April 2000
Number of pages: 31
Posted: 02 Feb 2001
Working Paper Series
Stanford University - Graduate School of Business
There are 2 versions of this paper
Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari
JAE Rochester Conference April 2000
Number of pages: 31
Posted: 02 Feb 2001
Downloads
3,907
Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 26 Nov 2001
Downloads
3,907
22.
Lucky Factors
Number of pages: 98
Posted: 22 Nov 2014
Last Revised: 17 Jan 2018
Working Paper Series
Duke University - Fuqua School of Business and Texas A&M University, Department of Finance
Downloads
3,851
23.
Calculation of Compensation Incentives and Firm-Related Wealth Using Execucomp: Data, Program, and Explanation
Number of pages: 10
Posted: 27 Jul 2013
Working Paper Series
University of Utah - Department of Finance, Drexel University - Department of Finance and Temple University
Downloads
3,788
24.
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
3,497
25.
Ball and Brown (1968): A Retrospective
FIRN Research Paper, Accounting Review, Forthcoming
Number of pages: 44
Posted: 01 Aug 2013
Last Revised: 19 Sep 2014
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads
3,357
26.
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
Accounting Review, Forthcoming
Number of pages: 49
Posted: 31 Jul 2008
Last Revised: 24 Oct 2010
Accepted Paper Series
The University of Melbourne, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads
3,299
27.
Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite
Number of pages: 40
Posted: 22 Oct 2012
Last Revised: 29 Jul 2013
Working Paper Series
Durham University Business School, Financial InterGroup, Durham Business School - Centre for Banking, Institutions & Development, University of York - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Downloads
3,193
28.
Event Studies: A Methodology Review
Number of pages: 36
Posted: 02 Aug 2009
Last Revised: 20 Aug 2010
Working Paper Series
Deakin University - School of Accounting, Economics & Finance
There are 2 versions of this paper
Event Studies: A Methodology Review
Number of pages: 36
Posted: 02 Aug 2009
Last Revised: 20 Aug 2010
Downloads
3,007
Event Studies: A Methodology Review
Accounting & Finance, Vol. 51, No. 1, pp. 207-234, 2011
Number of pages: 28
Posted: 02 Mar 2011
Downloads
3
Downloads
3,007
29.
Globalization to Glocalization: A Conceptual Analysis
Number of pages: 11
Posted: 31 Dec 2008
Working Paper Series
University of Chittagong
Downloads
2,989
30.
Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice
ACCOUNTING, ORGANIZATIONS, AND INSTITUTIONS: ESSAYS FOR ANTHONY HOPWOOD, Oxford University Press, 2009, Johnson School Research Paper Series No. #16-09
Number of pages: 40
Posted: 23 Mar 2009
Last Revised: 14 Apr 2009
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads
2,887
31.
A Theoretical and Empirical Comparison of Systemic Risk Measures
HEC Paris Research Paper No. FIN-2014-1030
Number of pages: 47
Posted: 21 Dec 2011
Last Revised: 21 Jan 2014
Working Paper Series
Université Paris Dauphine - LEDa-SDFi, University of Orleans, University of Orleans and HEC Paris - Finance Department
Downloads
2,707
32.
Common Errors: How to (and Not to) Control for Unobserved Heterogeneity
Review of Financial Studies, 2014, 27(2), 617-61, AFA 2013 San Diego Meetings Paper
Number of pages: 58
Posted: 17 Mar 2012
Last Revised: 17 Jun 2014
Accepted Paper Series
Washington University in St. Louis and Northwestern University - Kellogg School of Management
Downloads
2,655
33.
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Number of pages: 53
Posted: 26 Mar 2004
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
There are 2 versions of this paper
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Number of pages: 53
Posted: 26 Mar 2004
Downloads
2,635
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Accounting Review, May 2006
Posted: 14 Dec 2005
Downloads
2,635
34.
Stock Prices and Earnings: A History of Research
Annual Review of Financial Economics, Vol. 6: 343 -363 (Volume publication date December 2014).
Number of pages: 41
Posted: 30 Oct 2013
Last Revised: 26 Feb 2015
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads
2,511
35.
The Benefits of Financial Statement Comparability
Number of pages: 54
Posted: 11 Sep 2008
Last Revised: 15 Mar 2011
Working Paper Series
Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
There are 2 versions of this paper
The Benefits of Financial Statement Comparability
Number of pages: 54
Posted: 11 Sep 2008
Last Revised: 15 Mar 2011
Downloads
2,483
The Benefits of Financial Statement Comparability
Journal of Accounting Research, Vol. 49, No. 4, pp. 895-931, 2011
Posted: 19 Mar 2011
Last Revised: 23 Jan 2012
Downloads
2,483
36.
The Psychology of Risk: The Behavioral Finance Perspective
HANDBOOK OF FINANCE: VOLUME 2: INVESTMENT MANAGEMENT AND FINANCIAL MANAGEMENT, Frank J. Fabozzi, ed., John Wiley & Sons, pp. 85-111, 2008
Number of pages: 28
Posted: 07 Jul 2008
Last Revised: 04 Oct 2013
Accepted Paper Series
Goucher College - Department of Business Management
Downloads
2,470
37.
Goodwill Impairment Testing Under IFRS - A False Impossible Shore?
Number of pages: 34
Posted: 25 Jul 2008
Working Paper Series
The University of Sydney Business School and Saki Partners
Downloads
2,449
38.
A Comparison of New Factor Models
Fisher College of Business Working Paper No. 2015-03-05, HKUST Finance Symposium 2016: Active Investing and Arbitrage Capital, Charles A. Dice Center Working Paper No. 2015-05
Number of pages: 67
Posted: 11 Nov 2014
Last Revised: 19 Apr 2017
Working Paper Series
Ohio State University (OSU) - Department of Finance, University of Cincinnati and Ohio State University - Fisher College of Business
There are 2 versions of this paper
A Comparison of New Factor Models
Fisher College of Business Working Paper No. 2015-03-05, HKUST Finance Symposium 2016: Active Investing and Arbitrage Capital, Charles A. Dice Center Working Paper No. 2015-05
Number of pages: 67
Posted: 11 Nov 2014
Last Revised: 19 Apr 2017
Downloads
2,422
A Comparison of New Factor Models
NBER Working Paper No. w20682
Number of pages: 92
Posted: 17 Nov 2014
Downloads
33
Downloads
2,422
39.
Simulations with Exact Means and Covariances
Number of pages: 8
Posted: 08 Jun 2009
Last Revised: 11 Oct 2010
Working Paper Series
ARPM - Advanced Risk and Portfolio Management
Downloads
2,390
40.
Identifying Accounting Quality
Chicago Booth Research Paper No. 14-28
Number of pages: 62
Posted: 23 Aug 2014
Last Revised: 15 May 2018
Working Paper Series
University of Chicago Booth School of Business
Downloads
2,260
41.
Measuring Real Activity Management
Number of pages: 54
Posted: 24 Mar 2011
Last Revised: 06 Aug 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Fisher College of Business
Downloads
2,145
42.
Measures of Accounting Conservatism: A Construct Validity Perspective
Journal of Accounting Literature, Forthcoming
Number of pages: 61
Posted: 29 Sep 2008
Last Revised: 20 May 2011
Accepted Paper Series
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads
2,121
43.
Risk Analysis of Accounting Information System Infrastructure
Number of pages: 12
Posted: 15 Feb 2011
Working Paper Series
"Alexandru Ioan Cuza" University - Iaşi, România - Faculty of Economics and Business Administration - Doctoral School of Economics
Downloads
2,062
44.
Time-Series Momentum versus Moving Average Trading Rules
Number of pages: 45
Posted: 27 Feb 2013
Last Revised: 26 Feb 2015
Working Paper Series
Massey University - School of Economics and Finance, Massey University and Massey University - Department of Economics and Finance
Downloads
2,012
45.
A Proof of the Optimality of Volatility Weighting Over Time
Number of pages: 23
Posted: 20 Feb 2012
Last Revised: 15 Aug 2014
Working Paper Series
Robeco Asset Management, Quantitative Investment Research
Downloads
1,987
46.
Stock Market Trading Volume
THE HANDBOOK OF FINANCIAL ECONOMETRICS, Y. A¨ıt-Sahalia and L. Hansen, eds., New York: North-Holland, 2009,
Number of pages: 110
Posted: 16 May 2009
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
1,963
47.
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?
Behavioral Research in Accounting, Vol. 23, No. 2, 2011
Number of pages: 37
Posted: 02 Dec 2007
Last Revised: 05 Feb 2015
Accepted Paper Series
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
1,961
48.
Integration of Qualitative and Quantitative Methods in Management Accounting Research: A Critical Realist Approach
Number of pages: 51
Posted: 29 Jun 2007
Working Paper Series
University of Manchester - Manchester Business School
Downloads
1,924
49.
Digesting Anomalies: An Investment Approach
Review of Financial Studies, Forthcoming, Fisher College of Business Working Paper No. WP 2012-03-021, Dice Center Working Paper No. 2012-21
Number of pages: 182
Posted: 12 Oct 2014
Accepted Paper Series
Ohio State University (OSU) - Department of Finance, University of Cincinnati and Ohio State University - Fisher College of Business
There are 3 versions of this paper
Digesting Anomalies: An Investment Approach
Review of Financial Studies, Forthcoming, Fisher College of Business Working Paper No. WP 2012-03-021, Dice Center Working Paper No. 2012-21
Number of pages: 182
Posted: 12 Oct 2014
Downloads
1,880
Digesting Anomalies: An Investment Approach
Fisher College of Business Working Paper No. 2012-03-021, Charles A. Dice Center Working Paper No. 2012-021
Number of pages: 95
Posted: 26 Sep 2012
Last Revised: 05 Dec 2012
Downloads
1,334
Digesting Anomalies: An Investment Approach
NBER Working Paper No. w18435
Number of pages: 85
Posted: 06 Oct 2012
Downloads
24
Downloads
1,880
50.
On Estimating Conditional Conservatism
Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
Number of pages: 56
Posted: 12 Feb 2011
Last Revised: 03 Dec 2012
Accepted Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business
Downloads
1,839
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