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 13,812

2.

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 11,618

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 10,771

4.

Pitching Research®

Number of pages: 35 Posted: 04 Jul 2014 Last Revised: 17 Aug 2017

Working Paper Series

Robert W. Faff

University of Queensland

Downloads 10,321

5.

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 9,834

6.

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, ECGI - Law Working Paper No. 134/2009

Number of pages: 37 Posted: 21 Jul 2009 Last Revised: 18 Nov 2009

Accepted Paper Series

John Armour, Henry Hansmann and Reinier Kraakman

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

Downloads 9,686

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 9,289

8.

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 9,224

9.

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 P. Matos

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

Downloads 9,065

10.

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

There are 2 versions of this paper

Downloads 8,241

11.

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

Charles A. Dice Center Working Paper No. 2008-21, ECGI - Finance Working Paper No. 228/2009, Fisher College of Business Working Paper No. 2008-03-020

Number of pages: 63 Posted: 18 Nov 2008 Last Revised: 23 Jul 2012

Working Paper Series

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

University of New South Wales, Department of Banking and Finance, University of California, Berkeley and Ohio State University (OSU) - Department of Finance

Downloads 7,884

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 7,019

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 6,996

14.

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 6,781

15.

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 6,257

16.

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

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

There are 2 versions of this paper

Downloads 6,227

17.

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 6,134

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 SSRN

There are 3 versions of this paper

Downloads 5,958

19.

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 5,843

20.

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 5,816

21.

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 5,646

22.

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 - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)

Downloads 5,390

23.

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 , ECGI - Law Working Paper No. 135/2009

Number of pages: 23 Posted: 21 Jul 2009 Last Revised: 01 Feb 2010

Accepted Paper Series

John Armour, Henry Hansmann and Reinier Kraakman

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

Downloads 5,141

24.

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 5,072

25.

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 4,954

26.

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 and Harvard University - Harvard Business School

Downloads 4,892

27.

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 4,853

28.

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 Shuang Wu

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

Downloads 4,831

29.

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 4,507

30.

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 4,447

31.

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 4,425

32.

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 New South Wales, Department of Banking and Finance and Independent

Downloads 4,398

33.

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 4,269

34.

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 4,173

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

There are 4 versions of this paper

Downloads 4,156

36.

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 University - Harvard Business School

Downloads 4,079

37.

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 3,932

38.

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 University - Harvard Business School and The University of Chicago - Booth School of Business

Downloads 3,885

39.

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 3,868

40.

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 3,851

41.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming

Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013

Accepted Paper Series

Scott Dyreng, Bradley P. Lindsey and Jacob R. Thornock

Duke University, Utah State University - Huntsman School of Business and Brigham Young University

Downloads 3,546

42.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.

Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014

Accepted Paper Series

Christopher P. Agoglia, Timothy Doupnik and George T. Tsakumis

University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics

Downloads 3,455

43.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102

Number of pages: 48 Posted: 25 Aug 2009

Working Paper Series

Karthik Ramanna and Ewa Sletten

Harvard University - Harvard Business School and Boston College

Downloads 3,388

44.

Corporate and Integrated Reporting: A Functional Perspective

Chapter in Stewardship of the Future, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.,

Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 20 Sep 2014

Working Paper Series

Robert G. Eccles and George Serafeim

Harvard Business School and Harvard University - Harvard Business School

Downloads 3,380

45.

Financial Accounting and Corporate Governance: A Discussion

JAE Rochester Conference April 2000

Number of pages: 23 Posted: 01 Feb 2001

Working Paper Series

Richard G. Sloan

University of California, Berkeley - Accounting Group

There are 2 versions of this paper

Downloads 3,323

46.

CEO Bonus Plans: And How to Fix Them

Harvard Business School NOM Unit Working Paper 12-022, Marshall School of Business Working Paper No. FBE 02-11

Number of pages: 66 Posted: 30 Sep 2011 Last Revised: 20 Nov 2011

Working Paper Series

Kevin J. Murphy and Michael C. Jensen

University of Southern California - Marshall School of Business and SSRN

Downloads 3,313

47.

Accounting Conservatism and Bankruptcy Risk

Number of pages: 57 Posted: 06 Jun 2010 Last Revised: 21 Mar 2016

Working Paper Series

Gary C. Biddle, Mary L. Z. Ma and Frank M. Song

University of Melbourne, Department of Accounting, Faculty of Business and Economics, York University and The University of Hong Kong - School of Economics and Finance

Downloads 3,294

48.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming

Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013

Accepted Paper Series

Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy

Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department

Downloads 3,275

49.

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12

Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015

Working Paper Series

Hans Bonde Christensen, Luzi Hail and Christian Leuz

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

There are 2 versions of this paper

Downloads 3,268

50.

Corporate Governance and Firm Performance: Theory and Evidence from Literature

Number of pages: 29 Posted: 27 Aug 2008 Last Revised: 28 Sep 2008

Working Paper Series

Pallab Kumar Biswas and Md. Hamid Ullah Bhuiyan

University of Otago and University of Dhaka - Department of Accounting and Information Systems

Downloads 3,245

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