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Viewing: 1 - 50 of 13,932 papers

1.

Company Valuation Methods

Number of pages: 18 Posted: 22 Jul 2001 Last Revised: 17 Mar 2016
Working Paper Series
University of Navarra - IESE Business School
Downloads 58,711
2.

A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation

Number of pages: 68 Posted: 31 Mar 1997
Working Paper Series
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 44,914
3.

Value Based Management: Economic Value Added or Cash Value Added?

FWC AB Study No. 1997:3
Number of pages: 42 Posted: 05 Apr 1999
Working Paper Series
Weissenrieder & Co AB
Downloads 33,380
4.

What Matters in Corporate Governance?

Review of Financial Studies, Vol. 22, No. 2, pp. 783-827, February 2009, Harvard Law School John M. Olin Center Discussion Paper No. 491 (2004)
Number of pages: 61 Posted: 21 Sep 2004 Last Revised: 17 Apr 2009
Accepted Paper Series
Harvard Law School, Tel Aviv University - Eitan Berglas School of Economics and Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 30,708
5.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming
Number of pages: 65 Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Accounting
Downloads 26,852
6.

Corporate Governance and Firm Performance

Number of pages: 53 Posted: 27 Sep 2004
Working Paper Series
Temple University - Department of Accounting and Kennesaw State University
Downloads 26,056
7.

A Review of the Earnings Management Literature and its Implications for Standard Setting

Number of pages: 36 Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 21,379
8.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 20,592
9.

Three Residual Income Valuation Methods and Discounted Cash Flow Valuation

Number of pages: 12 Posted: 16 Jan 2002 Last Revised: 18 Nov 2015
Working Paper Series
University of Navarra - IESE Business School
Downloads 18,404
10.

Valuation Using Multiples: How Do Analysts Reach Their Conclusions?

Number of pages: 12 Posted: 17 Jul 2001 Last Revised: 22 Nov 2015
Working Paper Series
University of Navarra - IESE Business School
Downloads 16,173
11.

Evidence on EVA

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999
Number of pages: 27 Posted: 20 Sep 1999
Accepted Paper Series
University of Melbourne, Department of Accounting, Faculty of Business and Economics, University of San Diego - Department of Accountancy and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 15,515
12.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 15,178
13.

Ratio Analysis and Equity Valuation

Number of pages: 68 Posted: 11 May 1999
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 15,073
14.

Cash Flow Is a Fact: Net Income Is Just an Opinion

Number of pages: 10 Posted: 25 Sep 2002 Last Revised: 18 Nov 2015
Working Paper Series
University of Navarra - IESE Business School
Downloads 14,723
15.

EVA and Cash Value Added Do NOT Measure Shareholder Value Creation

Number of pages: 10 Posted: 05 Jun 2001 Last Revised: 22 Nov 2015
Working Paper Series
University of Navarra - IESE Business School
Downloads 14,456
16.

Corporate Governance and Earnings Management

Number of pages: 35 Posted: 29 Jun 2001
Working Paper Series
University of Sfax, Université Laval - École de comptabilité and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads 14,425
17.

What Happened to the Quants in August 2007?

Number of pages: 67 Posted: 21 Sep 2007 Last Revised: 17 Jan 2008
Working Paper Series
Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 14,372
18.

…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 Duke University - Fuqua School of Business
Downloads 14,089
19.

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
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 13,813
20.

The Theory and Practice of Corporate Finance: Evidence from the Field

AFA 2001 New Orleans; Duke University Working Paper
Number of pages: 48 Posted: 12 Apr 2000
Working Paper Series
Duke University and Duke University - Fuqua School of Business
Downloads 13,578
21.

Risk Analysis in Investment Appraisal

Project Appraisal Journal, Vol. 9, No. 1, March 1994
Number of pages: 33 Posted: 24 Apr 2001 Last Revised: 15 Aug 2008
Accepted Paper Series
Queen's University - John Deutsch Institute for the Study of Economic Policy
Downloads 12,853
22.

The Econometrics of Event Studies

Number of pages: 51 Posted: 25 Oct 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads 12,757
23.

The Fall of Enron

Harvard NOM Working Paper No. 03-38
Number of pages: 46 Posted: 17 Oct 2003
Accepted Paper Series
Harvard University - Harvard Business School and Harvard Business School
Downloads 12,503
24.

A New Model of Integrity: An Actionable Pathway to Trust, Productivity and Value (PDF File of Keynote Slides)

Barbados Group Working Paper No. 07-01, Harvard NOM Working Paper No. 07-01, 1st IESE Conference on "Humanizing the Firm and the Management Profession" Presentation
Number of pages: 61 Posted: 20 Sep 2008 Last Revised: 11 Dec 2012
Working Paper Series
Independent, SSRN and Landmark Worldwide LLC
Downloads 12,247
25.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 12,000
26.

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 29 Aug 2008
Working Paper Series
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,781
27.

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

Multiple version iconThere are 2 versions of this paper

Downloads 11,623
28.

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, 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: 66 Posted: 20 Jan 2005 Last Revised: 18 Jun 2013
Accepted Paper Series
Northwestern University - Pritzker School of Law, Korea University - Department of Finance and Korea University Business School

Multiple version iconThere are 3 versions of this paper

Downloads 10,857
29.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Working Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 10,843
30.

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 10,777
31.

Return on Capital (ROC), Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications

Number of pages: 69 Posted: 26 Mar 2008 Last Revised: 29 May 2008
Working Paper Series
New York University - Stern School of Business
Downloads 10,658
32.

Shareholder Value Creation: A Definition

Number of pages: 10 Posted: 30 May 2001 Last Revised: 22 Nov 2015
Working Paper Series
University of Navarra - IESE Business School
Downloads 10,586
33.

IFRS Adoption and Accounting Quality: A Review

European Accounting Review, Forthcoming
Number of pages: 45 Posted: 26 Aug 2007
Accepted Paper Series
University of Melbourne and St. John's University
Downloads 10,413
34.

Accounting Conservatism, the Quality of Earnings, and Stock Returns

Number of pages: 39 Posted: 23 Jan 2000
Working Paper Series
Columbia Business School - Department of Accounting and University of California, Berkeley
Downloads 10,299
35.

Just Say No to Wall Street: Putting a Stop to the Earnings Game

Journal of Applied Corporate Finance, Vol. 14, No. 4, pp. 41-46, Winter 2002
Number of pages: 7 Posted: 17 Jan 2002 Last Revised: 18 May 2013
Accepted Paper Series
The Monitor Company and SSRN

Multiple version iconThere are 3 versions of this paper

Downloads 10,269
36.

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

Multiple version iconThere are 2 versions of this paper

Downloads 10,091
37.

Value Creation and its Measurement: A Critical Look at EVA

Cuadernos de Administración, No. 22, pp. 7-31, June 2000,
Number of pages: 41 Posted: 19 May 1999 Last Revised: 01 Apr 2009
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 9,850
38.

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

Multiple version iconThere are 3 versions of this paper

Downloads 9,838
39.

Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee

Number of pages: 32 Posted: 22 Mar 2002
Working Paper Series
Southern Illinois University at Carbondale - Department of Finance, Southern Illinois University at Carbondale - Department of Finance and University of Rhode Island - Area of Finance and Insurance

Multiple version iconThere are 2 versions of this paper

Downloads 9,760
40.

The Promise and Perils of Credit Derivatives

University of Cincinnati Law Review, Vol. 75, p. 1019, 2007, U of Penn, Inst for Law & Econ Research Paper No. 06-22, U of Penn Law School, Public Law Working Paper No. 06-36, San Diego Legal Studies Paper No. 07-74
Number of pages: 33 Posted: 13 Sep 2006 Last Revised: 20 Mar 2010
Accepted Paper Series
University of Pennsylvania Law School and University of San Diego School of Law
Downloads 9,645
41.

Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis

Number of pages: 46 Posted: 05 May 2003
Working Paper Series
University of Toronto - Rotman School of Management
Downloads 9,462
42.

Can Hedge-Fund Returns Be Replicated?: The Linear Case

Number of pages: 54 Posted: 27 Aug 2006
Working Paper Series
Babson College - Finance Division and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 9,345
43.

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

Multiple version iconThere are 2 versions of this paper

Downloads 9,296
44.

A Generalized Earnings Model of Stock Valuation

Number of pages: 37 Posted: 18 Jul 1998
Working Paper Series
BlackRock, Inc and University of California, San Diego (UCSD) - Rady School of Management
Downloads 9,223
45.

Market Value Calculation and the Solution of Circularity Between Value and the Weighted Average Cost of Capital WACC (A Note on the Weighted Average Cost of Capital WACC)

Revista de Administração Mackenzie (RAM), Vol. 10, No. 6, November-December 2009,
Number of pages: 62 Posted: 08 Feb 2001 Last Revised: 17 Feb 2016
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 9,175
46.

Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature

JAE Rochester Conference April 2000
Number of pages: 60 Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 9,099
47.

Information in Accruals About the Quality of Earnings

Number of pages: 52 Posted: 16 Aug 2001
Working Paper Series
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 9,025
48.

How Important is Corporate Governance?

Number of pages: 77 Posted: 28 Sep 2004
Working Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 8,781
49.

Agency Costs of Overvalued Equity

ECGI - Finance Working Paper No. 39/2004, Harvard Business School NOM Working Paper No. 04-26, Financial Management, Vol. 34, No. 1, Spring 2005
Number of pages: 18 Posted: 29 Mar 2004 Last Revised: 06 May 2009
Accepted Paper Series
SSRN

Multiple version iconThere are 4 versions of this paper

Downloads 8,725
50.

The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications

Sauder School of Business Working Paper
Number of pages: 48 Posted: 16 Mar 2000
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 8,713