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
17,756
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
12,518
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
11,421
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
10,901
Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Oct 2001
Downloads
10,901
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), Cornell University - Operations Research & Industrial Engineering 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
9,968
The Probability of Backtest Overfitting
Journal of Computational Finance, Forthcoming
Number of pages: 31
Posted: 21 Sep 2016
Downloads
9,968
6.
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
9,076
7.
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
6,966
8.
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
6,744
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
6,633
10.
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
6,012
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Downloads
6,012
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
5,964
12.
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
5,917
13.
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
5,394
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
5,394
14.
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
5,290
15.
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
5,029
16.
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
5,024
17.
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
4,955
18.
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
4,717
19.
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 - Department of Finance
Downloads
4,513
20.
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
4,444
21.
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
4,423
22.
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
4,164
23.
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
4,111
24.
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
3,974
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
3,974
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
3,958
26.
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
3,433
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
3,433
27.
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
University of Melbourne, University of Navarra, IESE Business School and Wharton School, University of Pennsylvania
Downloads
3,388
28.
A Mixed Data Sampling Approach to Accounting Research
Number of pages: 49
Posted: 10 Oct 2018
Working Paper Series
The Stephen M. Ross School of Business at the University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads
3,355
29.
Globalization to Glocalization: A Conceptual Analysis
Number of pages: 11
Posted: 31 Dec 2008
Working Paper Series
University of Chittagong
Downloads
3,286
30.
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
3,280
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
3,051
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
2,933
33.
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
2,932
34.
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
2,899
Downloads
2,899
35.
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
2,816
36.
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
2,688
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Accounting Review, May 2006
Posted: 14 Dec 2005
Downloads
2,688
37.
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
2,685
38.
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
2,670
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
2,670
39.
Identifying Accounting Quality
Chicago Booth Research Paper No. 14-28
Number of pages: 62
Posted: 23 Aug 2014
Last Revised: 15 Jan 2019
Working Paper Series
University of Chicago Booth School of Business
Downloads
2,586
40.
Goodwill Impairment Testing Under IFRS - A False Impossible Shore?
Number of pages: 34
Posted: 25 Jul 2008
Working Paper Series
Southern Cross University and Saki Partners
Downloads
2,518
41.
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
2,430
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
2,368
43.
Measuring Real Activity Management
Number of pages: 45
Posted: 24 Mar 2011
Last Revised: 05 Jul 2019
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
2,361
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, Auckland University of Technology and Massey University - Department of Economics and Finance
Downloads
2,272
45.
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
2,191
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
1,434
Digesting Anomalies: An Investment Approach
NBER Working Paper No. w18435
Number of pages: 85
Posted: 06 Oct 2012
Downloads
35
Downloads
2,191
46.
Twin Momentum: Fundamental Trends Matter
Number of pages: 64
Posted: 09 Jan 2017
Last Revised: 10 Jan 2019
Working Paper Series
Singapore Management University - Lee Kong Chian School of Business, Southwestern University of Finance and Economics - Institute of Financial Studies, Washington University in St. Louis - John M. Olin Business School and Tsinghua University - School of Economics & Management
Downloads
2,179
47.
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
2,160
48.
Risk Analysis of Accounting Information System Infrastructure
Number of pages: 12
Posted: 15 Feb 2011
Working Paper Series
"Alexandru Ioan Cuza" University - Ia?i, România - Faculty of Economics and Business Administration - Doctoral School of Economics
Downloads
2,126
49.
A Guide to Conducting a Systematic Literature Review of Information Systems Research
Number of pages: 2
Posted: 05 Nov 2011
Last Revised: 09 Dec 2015
Working Paper Series
SKEMA Business School and Independent
Downloads
2,056
50.
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
2,042
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