SSRN Accounting, Corporate Governance, Law & Institutions eJournal

1.

The Crisis of Fair Value Accounting: Making Sense of the Recent Debate

Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009

Number of pages: 28 Posted: 21 Apr 2009

Accepted Paper Series

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 14,678

2.

Pitching Research®

Number of pages: 37 Posted: 04 Jul 2014 Last Revised: 24 May 2018

Working Paper Series

Robert W. Faff

University of Queensland

Downloads 13,695

3.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009

Working Paper Series

Luzi Hail, Christian Leuz and Peter D. Wysocki

University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

There are 2 versions of this paper

Downloads 12,296

4.

How Do Venture Capitalists Make Decisions?

Stanford University Graduate School of Business Research Paper No. 16-33, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 477/2016

Number of pages: 95 Posted: 29 Jun 2016 Last Revised: 10 May 2017

Working Paper Series

Paul A. Gompers, Will Gornall, Steven N. Kaplan and Ilya A. Strebulaev

Harvard Business School - Finance Unit, University of British Columbia (UBC) - Sauder School of Business, University of Chicago - Booth School of Business and Stanford University - Graduate School of Business

Downloads 11,585

5.

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 11,378

6.

Does Corporate Governance Predict Firms' Market Values? Evidence from Korea

post-publication version, published in Journal of Law, Economics, and Organization, Vol. 22, No. 2, Fall 2006, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 86/2005, KDI School of Pub Policy & Management Paper No. 02-04, McCombs Research Paper Series No. 02-05, Stanford Law and Economics Olin Working Paper No. 237, U of Texas law, Law and Econ Research Paper No. 26

Number of pages: 72 Posted: 20 Jan 2005 Last Revised: 20 Nov 2018

Accepted Paper Series

Bernard S. Black, Hasung Jang and Woochan Kim

Northwestern University - Pritzker School of Law, Korea University - Department of Finance and Korea University Business School

There are 3 versions of this paper

Downloads 11,365

7.

The Long-Term Effects of Hedge Fund Activism

Harvard Law School John M. Olin Center Discussion Paper No. 802, Columbia Law Review, Vol. 115, 2015, pp. 1085-1156, Columbia Business School Research Paper No. 13-66

Number of pages: 77 Posted: 07 Aug 2013 Last Revised: 02 Jul 2015

Accepted Paper Series

Lucian A. Bebchuk, Alon Brav and Wei Jiang

Harvard Law School, Duke University - Fuqua School of Business and Columbia Business School - Finance and Economics

There are 2 versions of this paper

Downloads 11,289

8.

The Essential Elements of Corporate Law

Oxford Legal Studies Research Paper No. 20/2009, Yale Law, Economics & Public Policy Research Paper No. 387, Harvard Law and Economics Research Paper No. 643, Harvard Public Law Working Paper No. 09-39, European Corporate Governance Institute (ECGI) - Law Working Paper No. 134/2009

Number of pages: 37 Posted: 21 Jul 2009 Last Revised: 10 Dec 2018

Accepted Paper Series

John Armour, Henry Hansmann and Reinier Kraakman

University of Oxford - Faculty of Law, Yale University - Law School and Harvard Law School

Downloads 11,284

9.

Regulating Bankers' Pay

Georgetown Law Journal, Vol. 98, No. 2, pp. 247-287, 2010, Harvard Law and Economics Discussion Paper No. 641

Number of pages: 52 Posted: 30 May 2009 Last Revised: 08 Oct 2010

Accepted Paper Series

Lucian A. Bebchuk and Holger Spamann

Harvard Law School and Harvard Law School

Downloads 10,880

10.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming

Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009

Working Paper Series

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

There are 3 versions of this paper

Downloads 10,319

11.

Corporate Governance in the 2007-2008 Financial Crisis: Evidence from Financial Institutions Worldwide

Journal of Corporate Finance, Vol. 18, 2012

Number of pages: 56 Posted: 29 Oct 2010 Last Revised: 13 Feb 2012

Accepted Paper Series

David H. Erkens, Mingyi Hung and Pedro Matos

Georgetown University - Robert Emmett McDonough School of Business, Hong Kong University of Science & Technology (HKUST) and University of Virginia - Darden School of Business

Downloads 9,461

12.

Performance for Pay? The Relation Between CEO Incentive Compensation and Future Stock Price Performance

Number of pages: 52 Posted: 19 Mar 2010 Last Revised: 02 Dec 2016

Working Paper Series

Michael J. Cooper, Huseyin Gulen and P. Raghavendra Rau

University of Utah - David Eccles School of Business, Purdue University - Krannert School of Management and University of Cambridge

Downloads 8,558

13.

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

Kevin J. Murphy

University of Southern California - Marshall School of Business

Downloads 8,440

14.

The Role of Boards of Directors in Corporate Governance: A Conceptual Framework & Survey

Charles A. Dice Center Working Paper No. 2008-21, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 228/2009, Fisher College of Business Working Paper No. 2008-03-020

Number of pages: 69 Posted: 18 Nov 2008 Last Revised: 31 Oct 2018

Working Paper Series

Renee B. Adams, Benjamin E. Hermalin and Michael S. Weisbach

University of Oxford, University of California, Berkeley and Ohio State University (OSU) - Department of Finance

Downloads 8,357

15.

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014

Working Paper Series

Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal

Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

There are 2 versions of this paper

Downloads 7,348

16.

The New Role of the Corporate Treasurer: Emerging Trends in Response to the Financial Crisis

International Research Journal of Finance and Economics, No. 78, 2011

Number of pages: 22 Posted: 12 Dec 2011

Accepted Paper Series

Petr Polak, David C. Robertson and Magnus Lind

University of Brunei Darussalam, Treasury Strategies, Inc. and European Treasurers' Peer Group

Downloads 6,964

17.

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 6,702

18.

Putting Integrity into Finance: A Purely Positive Approach

Harvard Business School NOM Unit Working Paper No. 12-074, Barbados Group Working Paper No. 12-01, European Corporate Governance Institute (ECGI) – Finance Working Paper No. 417/2014,

Number of pages: 84 Posted: 05 Apr 2012 Last Revised: 29 Nov 2015

Working Paper Series

Werner Erhard and Michael C. Jensen

Independent and Harvard Business School

There are 3 versions of this paper

Downloads 6,613

19.

The State of Corporate Governance Research

Review of Financial Studies, Vol. 23. No. 3, pp. 939-961, 2010., Fisher College of Business Working Paper No. 2009-03-20 , Charles A. Dice WP 2009-21, Harvard Law and Economics Discussion Paper No. 652

Number of pages: 39 Posted: 21 Nov 2009 Last Revised: 27 Sep 2010

Working Paper Series

Lucian A. Bebchuk and Michael S. Weisbach

Harvard Law School and Ohio State University (OSU) - Department of Finance

There are 2 versions of this paper

Downloads 6,512

20.

Agency Problems, Legal Strategies, and Enforcement

Oxford Legal Studies Research Paper No. 21/2009, Yale Law, Economics & Public Policy Research Paper No. 388, Harvard Law and Economics Research Paper Series No. 644 , European Corporate Governance Institute (ECGI) - Law Working Paper No. 135/2009

Number of pages: 23 Posted: 21 Jul 2009 Last Revised: 10 Dec 2018

Accepted Paper Series

John Armour, Henry Hansmann and Reinier Kraakman

University of Oxford - Faculty of Law, Yale University - Law School and Harvard Law School

Downloads 6,338

21.

Accounting Discretion, Corporate Governance and Firm Performance

14th Annual Conference on Financial Economics and Accounting (FEA); EFA 2003 Annual Conference Paper No. 127

Number of pages: 65 Posted: 20 Jan 2004

Working Paper Series

Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam

Univeristy of San Diego - School of Business, Columbia Business School and Duke University - Fuqua School of Business

There are 2 versions of this paper

Downloads 6,328

22.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042

Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015

Working Paper Series

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

There are 2 versions of this paper

Downloads 6,316

23.

SOX after Ten Years: A Multidisciplinary Review

Harvard Law and Economics Discussion Paper No. 758

Number of pages: 86 Posted: 23 Oct 2013 Last Revised: 29 May 2014

Working Paper Series

John C. Coates, IV and Suraj Srinivasan

Harvard Law School and Harvard Business School

There are 2 versions of this paper

Downloads 6,099

24.

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 5,893

25.

Corporate Social Responsibility and Access to Finance

Strategic Management Journal, 35 (1): 1-23.

Number of pages: 43 Posted: 25 May 2011 Last Revised: 28 Nov 2014

Accepted Paper Series

Beiting Cheng, Ioannis Ioannou and George Serafeim

Harvard University - Harvard Business School, London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School

Downloads 5,883

26.

The Corporate Governance Mosaic and Financial Reporting Quality

Journal of Accounting Literature, pp. 87-152, 2004

Number of pages: 80 Posted: 31 Jan 2008 Last Revised: 05 Dec 2012

Accepted Paper Series

Jeffrey R. Cohen, Ganesh Krishnamoorthy and Arnold Wright

Boston College - Department of Accounting, Northeastern University and Northeastern University - Accounting Group

Downloads 5,578

27.

The Effect of International Institutional Factors on Properties of Accounting Earnings

University of Rochester Working Paper FR 99-12

Number of pages: 49 Posted: 15 Sep 1999

Working Paper Series

Ray Ball, S.P. Kothari and Ashok Robin

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)

Downloads 5,517

28.

Corporate Governance and Accounting Scandals

AFA 2004 San Diego Meetings

Number of pages: 47 Posted: 17 Jan 2003

Working Paper Series

Anup Agrawal and Sahiba Chadha

University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse College of Commerce & Business Administration

There are 2 versions of this paper

Downloads 5,214

29.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011

Working Paper Series

S.P. Kothari and Rebecca Lester

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

Downloads 5,112

30.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1

Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014

Accepted Paper Series

Antony Ting

University of Sydney

Downloads 5,074

31.

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 4,949

32.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002

Number of pages: 44 Posted: 06 Jan 2004

Working Paper Series

Ray Ball, Ashok Robin and Joanna S. Wu

University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School

Downloads 4,923

33.

Corporate Performance, Board Structure and its Determinants in the Banking Industry

EFA 2005 Moscow Meetings

Number of pages: 42 Posted: 20 Jun 2005

Working Paper Series

Renee B. Adams and Hamid Mehran

University of Oxford and Independent

Downloads 4,829

34.

Paying for Long-Term Performance

University of Pennsylvania Law Review, Vol. 158, pp. 1915-1959, 2010, Harvard Law and Economics Discussion Paper No. 658

Number of pages: 46 Posted: 14 Jan 2010 Last Revised: 08 Oct 2010

Working Paper Series

Lucian A. Bebchuk and Jesse M. Fried

Harvard Law School and Harvard Law School

Downloads 4,764

35.

CEO Compensation

Rock Center for Corporate Governance at Stanford University Working Paper No. 77

Number of pages: 42 Posted: 01 Apr 2010 Last Revised: 29 Nov 2010

Accepted Paper Series

Carola Frydman and Dirk Jenter

Northwestern University and London School of Economics & Political Science (LSE) - Department of Finance

There are 4 versions of this paper

Downloads 4,561

36.

Is Earnings Quality Associated with Corporate Social Responsibility?

Accounting Review, Forthcoming

Number of pages: 51 Posted: 31 Jul 2011 Last Revised: 04 Jan 2012

Accepted Paper Series

Yongtae Kim, Myung Seok Park and Benson Wier

Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University

Downloads 4,548

37.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132

Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013

Accepted Paper Series

Karthik Ramanna

Harvard Business School

Downloads 4,437

38.

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 4,405

39.

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

University of Utah - Department of Finance, Drexel University - Department of Finance and Temple University - Department of Finance

Downloads 4,372

40.

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

Amir Amel-Zadeh and Geoff Meeks

University of Oxford - Said Business School and University of Cambridge - Judge Business School

There are 2 versions of this paper

Downloads 4,335

41.

Corporate and Integrated Reporting: A Functional Perspective

Chapter 9 in Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.,

Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 24 May 2018

Working Paper Series

Robert G. Eccles and George Serafeim

University of Oxford - Said Business School and Harvard University - Harvard Business School

Downloads 4,279

42.

Chief Sustainability Officers: Who Are They and What Do They Do?

Chapter 8 in Leading Sustainable Change, Oxford University Press, 2014

Number of pages: 22 Posted: 21 Mar 2014 Last Revised: 05 Sep 2014

Accepted Paper Series

Kathleen Miller and George Serafeim

Miller Consultants and Harvard University - Harvard Business School

Downloads 4,253

43.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22

Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010

Accepted Paper Series

S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Harvard Business School and The University of Chicago - Booth School of Business

Downloads 4,084

44.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013

Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014

Accepted Paper Series

W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar and Uma Velury

University of Florida - Fisher School of Accounting, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS

Downloads 3,974

45.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001

Working Paper Series

Jere R. Francis, Inder K. Khurana and Raynolde Pereira

University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Downloads 3,953

46.