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, Purdue University and University of Oklahoma
Downloads
19,749
2.
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
15,459
3.
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
14,009
4.
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)Royal Society of Canada, Cornell University - Operations Research & Industrial EngineeringAbu Dhabi Investment Authority 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
12,753
The Probability of Backtest Overfitting
Journal of Computational Finance, Forthcoming
Number of pages: 31
Posted: 21 Sep 2016
Downloads
2
Downloads
12,753
5.
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
11,885
Downloads
11,885
6.
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) - Laboratory for Financial Engineering
Downloads
11,858
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
9,989
8.
Core Earnings: New Data and Evidence
Harvard Business School Accounting & Management Unit Working Paper No. 20-047, October 2019, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 71
Posted: 11 Oct 2019
Last Revised: 24 Nov 2020
Accepted Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School (HBS)
Downloads
9,719
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
8,775
10.
How Much Should We Trust Staggered Difference-In-Differences Estimates?
European Corporate Governance Institute – Finance Working Paper No. 736/2021, Rock Center for Corporate Governance at Stanford University Working Paper No. 246
Number of pages: 55
Posted: 01 Mar 2021
Last Revised: 31 Mar 2021
Working Paper Series
Stanford University, Graduate School of Business, Stanford University - Graduate School of Business and Harvard Business School (HBS)
Downloads
8,713
11.
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
8,459
Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Downloads
8,459
12.
Lucky Factors
Number of pages: 99
Posted: 22 Nov 2014
Last Revised: 08 Apr 2021
Working Paper Series
Duke University - Fuqua School of Business and Purdue University
Downloads
7,282
13.
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
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads
7,128
14.
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
6,852
15.
Backtesting
Number of pages: 32
Posted: 27 Oct 2013
Last Revised: 30 Jul 2015
Working Paper Series
Duke University - Fuqua School of Business and Purdue University
Downloads
6,518
16.
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
6,194
17.
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
6,002
18.
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
5,677
19.
Deep Learning in Asset Pricing
Number of pages: 75
Posted: 04 Apr 2019
Last Revised: 05 Aug 2021
Working Paper Series
Stanford University - Institute for Computational and Mathematical Engineering, Stanford University - Department of Management Science & Engineering and Stanford University - Management Science & Engineering
Downloads
5,555
20.
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
5,473
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Posted: 16 Oct 2001
Downloads
5,473
21.
Detecting Earnings Management: A New Approach
Number of pages: 69
Posted: 07 Jan 2011
Last Revised: 13 Oct 2011
Working Paper Series
USC Marshall School of Business, Boston College - Carroll School of Management, San Francisco State University - College of Business and University of Southern California - Leventhal School of Accounting
Downloads
5,090
22.
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
5,074
23.
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
5,045
24.
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
5,034
25.
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, Texas A&M University - Department of Accounting, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads
4,771
26.
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
4,718
27.
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 Central Bank (ECB)
Downloads
4,513
28.
Difference-in-Differences with Multiple Time Periods
Number of pages: 45
Posted: 24 Mar 2018
Last Revised: 07 Dec 2020
Working Paper Series
University of Mississippi - Department of Economics and Vanderbilt University - College of Arts and Science - Department of Economics
Downloads
4,452
29.
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
4,283
Event Studies: A Methodology Review
Accounting & Finance, Vol. 51, No. 1, pp. 207-234, 2011
Number of pages: 28
Posted: 02 Mar 2011
Downloads
4
Downloads
4,283
30.
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
4,231
31.
Globalization to Glocalization: A Conceptual Analysis
Number of pages: 11
Posted: 31 Dec 2008
Working Paper Series
Western Illinois State University
Downloads
4,134
32.
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
4,108
33.
Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari
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
Number of pages: 31
Posted: 02 Feb 2001
Downloads
4,103
Downloads
4,103
34.
Twin Momentum: Fundamental Trends Matter
Number of pages: 50
Posted: 09 Jan 2017
Last Revised: 07 Jun 2021
Working Paper Series
Singapore Management University - Lee Kong Chian School of Business, Nottingham University Business School and Washington University in St. Louis - John M. Olin Business School
Downloads
3,903
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
Washington and Lee University
Downloads
3,823
36.
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
3,718
Which Factors?
NBER Working Paper No. w20682
Number of pages: 52
Posted: 17 Nov 2014
Last Revised: 05 Jan 2022
Downloads
73
Downloads
3,718
37.
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
3,541
38.
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 The Wharton School, University of Pennsylvania
Downloads
3,505
39.
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, Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 58
Posted: 17 Mar 2012
Last Revised: 11 Aug 2020
Accepted Paper Series
Washington University in St. Louis and Northwestern University - Kellogg School of Management
Downloads
3,448
40.
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 - Faculty of Business
Downloads
3,389
41.
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
3,371
42.
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
3,018
43.
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
2,999
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
2,999
44.
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
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and George Washington University - School of Business
Downloads
2,972
45.
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
2,910
46.
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
2,805
The Implications of Accounting Distortions and Growth for Accruals and Profitability
Accounting Review, May 2006
Posted: 14 Dec 2005
Downloads
2,805
47.
Selection Bias and Econometric Remedies in Accounting and Finance Research
Journal of Accounting Literature, Winter 2010, Vol 29: 31-57
Number of pages: 37
Posted: 10 Feb 2011
Last Revised: 24 Mar 2019
Accepted Paper Series
University of Florida - Warrington College of Business Administration
Downloads
2,637
48.
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
2,634
49.
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
2,615
50.
Measuring Real Activity Management
Number of pages: 45
Posted: 24 Mar 2011
Last Revised: 29 Sep 2020
Working Paper Series
Texas A&M University - Department of Accounting, University of Illinois at ChicagoUniversity of Illinois at Chicago, Simon School, University of Rochester and Ohio State University (OSU) - Department of Accounting & Management Information Systems
There are 2 versions of this paper
Measuring Real Activity Management
Number of pages: 45
Posted: 24 Mar 2011
Last Revised: 29 Sep 2020
Downloads
2,588
Measuring Real Activity Management
Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2019
Downloads
2,588
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.