SSRN Research Methods & Methodology in Accounting eJournal

1.

…and the Cross-Section of Expected Returns

Number of pages: 101 Posted: 17 Apr 2013 Last Revised: 21 Apr 2015

Working Paper Series

Campbell R. Harvey, Yan Liu and Heqing Zhu

Duke University - Fuqua School of Business, Texas A&M University, Department of Finance and Duke University - Fuqua School of Business

Downloads 14,502

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

Attilio Meucci

ARPM - Advanced Risk and Portfolio Management

Downloads 11,377

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

Andrew W. Lo

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 10,846

4.

Capital Markets Research in Accounting

JAE Rochester Conference April 2000

Number of pages: 145 Posted: 05 Dec 2000

Working Paper Series

S.P. Kothari

Massachusetts Institute of Technology (MIT) - Sloan School of Management

There are 2 versions of this paper

Downloads 10,183

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

David H. Bailey, Jonathan M. Borwein, Marcos Lopez de Prado and Qiji Jim Zhu

Lawrence Berkeley National Laboratory, University of Newcastle (Australia), Guggenheim Partners, LLC and Western Michigan University

There are 2 versions of this paper

Downloads 7,260

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

Patricia M. Dechow, Weili Ge and Catherine M. Schrand

University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department

Downloads 5,904

7.

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

Joshua G. Coyne, Scott L. Summers, Braden Williams and David A. Wood

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 5,682

8.

Mathematical Definition, Mapping, and Detection of (Anti)Fragility

Quantitative Finance, Forthcoming

Number of pages: 19 Posted: 06 Aug 2012 Last Revised: 04 Apr 2014

Accepted Paper Series

Nassim Nicholas Taleb and Raphael Douady

NYU-Tandon School of Engineering and Riskdata

Downloads 5,679

9.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010

Working Paper Series

Michelle Hanlon and Shane Heitzman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business

Downloads 5,369

10.

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation

Number of pages: 23 Posted: 10 Sep 2001

Working Paper Series

Stephen H. Penman

Columbia Business School - Department of Accounting

There are 2 versions of this paper

Downloads 5,289

11.

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

Tim Loughran and Bill McDonald

University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Downloads 5,190

12.

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

Dina Wahyuni

Swinburne University of Technology

Downloads 5,161

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

Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman

Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School

Downloads 4,863

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

Robert J. Bloomfield

Cornell University - Samuel Curtis Johnson Graduate School of Management

Downloads 4,612

15.

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

Dina Wahyuni

Swinburne University of Technology

Downloads 4,438

16.

Detecting Earnings Management: A New Approach

Number of pages: 69 Posted: 07 Jan 2011 Last Revised: 13 Oct 2011

Working Paper Series

Patricia M. Dechow, Amy P. Hutton, Jung Hoon Kim and Richard G. Sloan

University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management, Florida International University and University of California, Berkeley - Accounting Group

Downloads 4,339

17.

Backtesting

Number of pages: 32 Posted: 27 Oct 2013 Last Revised: 30 Jul 2015

Working Paper Series

Campbell R. Harvey and Yan Liu

Duke University - Fuqua School of Business and Texas A&M University, Department of Finance

Downloads 4,336

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

Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther

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 4,190

19.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016

Working Paper Series

Tim Loughran and Bill McDonald

University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

There are 2 versions of this paper

Downloads 3,967

20.

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

Charles M.C. Lee

Stanford University - Graduate School of Business

There are 2 versions of this paper

Downloads 3,853

21.

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

Mario Quagliariello

European Banking Authority

Downloads 3,774

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

Doron Israeli, Charles M.C. Lee and Suhas A. Sridharan

IDC Herzliya - Arison School of Business, Stanford University - Graduate School of Business and Emory University - Goizueta Business School

Downloads 3,608

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

Jeffrey L. Coles, Naveen D. Daniel and Lalitha Naveen

David Eccles School of Business, University of Utah, Drexel University - Department of Finance and Temple University

Downloads 3,323

24.

Lucky Factors

Number of pages: 74 Posted: 22 Nov 2014 Last Revised: 03 Oct 2017

Working Paper Series

Campbell R. Harvey and Yan Liu

Duke University - Fuqua School of Business and Texas A&M University, Department of Finance

Downloads 3,313

25.

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

Ian D. Gow, Gaizka Ormazabal and Daniel J. Taylor

University of Melbourne, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School

Downloads 3,224

26.

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

Kiran J. Fernandes, Allan D. Grody, Peter J. Hughes, Oliver Phillips and Steve Toms

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 3,082

27.

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

Ray Ball and Philip R. Brown

University of Chicago - Booth School of Business and UWA Business School, M250

Downloads 3,073

28.

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

Robert Libby and Nick Seybert

Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance

Downloads 2,838

29.

Globalization to Glocalization: A Conceptual Analysis

Number of pages: 11 Posted: 31 Dec 2008

Working Paper Series

Mohammad Shamsuddoha

University of Chittagong

Downloads 2,805

30.

Event Studies: A Methodology Review

Number of pages: 36 Posted: 02 Aug 2009 Last Revised: 20 Aug 2010

Working Paper Series

Charles J. Corrado

Deakin University - School of Accounting, Economics & Finance

There are 2 versions of this paper

Downloads 2,765

31.

Estimating Lifetime Expected Credit Losses Under IFRS 9

Number of pages: 22 Posted: 04 Apr 2016 Last Revised: 05 Mar 2017

Working Paper Series

Xin Xu

Unisys Machine Learning and Advanced Analytics Services

Downloads 2,730

32.

Expected Earnings and the Post-Earnings-Announcement Drift

Number of pages: 43 Posted: 11 Aug 2009 Last Revised: 05 Feb 2013

Working Paper Series

Yaniv Konchitchki, Xiaoxia Lou, Gil Sadka and Ronnie Sadka

University of California, Berkeley - Haas School of Business, University of Delaware - Alfred Lerner College of Business and Economics, University of Texas at Dallas and Boston College - Carroll School of Management

Downloads 2,632

33.

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Number of pages: 53 Posted: 26 Mar 2004

Working Paper Series

Scott A. Richardson, Richard G. Sloan, Mark T. Soliman and A. Irem Tuna

AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School

There are 2 versions of this paper

Downloads 2,615

34.

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

Todd A. Gormley and David A. Matsa

Washington University in St. Louis and Northwestern University - Kellogg School of Management

Downloads 2,481

35.

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

Sylvain Benoit, Gilbert Colletaz, Christophe Hurlin and Christophe Perignon

Université Paris Dauphine - LEDa-SDFi, University of Orleans, University of Orleans and HEC Paris - Finance Department

Downloads 2,438

36.

Goodwill Impairment Testing Under IFRS - A False Impossible Shore?

Number of pages: 34 Posted: 25 Jul 2008

Working Paper Series

Tyrone M. Carlin and Nigel Finch

The University of Sydney Business School and Saki Partners

Downloads 2,424

37.

The Benefits of Financial Statement Comparability

Number of pages: 54 Posted: 11 Sep 2008 Last Revised: 15 Mar 2011

Working Paper Series

Gus De Franco, S.P. Kothari and Rodrigo S. Verdi

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

Downloads 2,403

38.

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

Patricia M. Dechow, Richard G. Sloan and Jenny Zha Giedt

University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and George Washington University - School of Business

Downloads 2,387

39.

Simulations with Exact Means and Covariances

Number of pages: 8 Posted: 08 Jun 2009 Last Revised: 11 Oct 2010

Working Paper Series

Attilio Meucci

ARPM - Advanced Risk and Portfolio Management

Downloads 2,355

40.

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

Victor Ricciardi

Goucher College - Department of Business Management

Downloads 2,221

41.

Identifying Accounting Quality

Chicago Booth Research Paper No. 14-28

Number of pages: 55 Posted: 23 Aug 2014 Last Revised: 15 Sep 2017

Working Paper Series

Valeri V. Nikolaev

University of Chicago Booth School of Business

Downloads 2,008

42.

Measuring Real Activity Management

Number of pages: 54 Posted: 24 Mar 2011 Last Revised: 06 Aug 2016

Working Paper Series

Daniel A. Cohen, Shail Pandit, Charles E. Wasley and Tzachi Zach

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 1,995

43.

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

Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl

Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration

Downloads 1,985

44.

Risk Analysis of Accounting Information System Infrastructure

Number of pages: 12 Posted: 15 Feb 2011

Working Paper Series

Arsenie Samoil Mihalache

"Alexandru Ioan Cuza" University - Iaşi, România - Faculty of Economics and Business Administration - Doctoral School of Economics

Downloads 1,974

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

Winfried G. Hallerbach

Robeco Asset Management, Quantitative Investment Research

Downloads 1,919

46.

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

Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood

Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

Downloads 1,903

47.

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

Andrew W. Lo and Jiang Wang

Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,900

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

Sven Modell

University of Manchester - Manchester Business School

Downloads 1,886

49.

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

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

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 1,816

50.

Economic and Industry Determinants of Accounting Method Choice

Number of pages: 50 Posted: 27 Jun 2000

Working Paper Series

Robert M. Bowen, Larry DuCharme and D. Shores

University of San Diego - Department of Accountancy, University of Washington and University of Washington - Department of Accounting

Downloads 1,803

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