1.
Company Valuation Methods
Number of pages: 18
Posted: 22 Jul 2001
Last Revised: 19 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
60,134
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
45,425
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
33,802
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
There are 2 versions of this paper
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
Downloads
31,844
What Matters in Corporate Governance?
The Review of Financial Studies, Vol. 22, Issue 2, pp. 783-827, 2009
Posted: 25 Jan 2009
Downloads
31,844
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 - Booth School of Business
Downloads
28,498
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
27,729
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
22,673
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
21,729
9.
Three Residual Income Valuation Methods and Discounted Cash Flow Valuation
Number of pages: 12
Posted: 16 Jan 2002
Last Revised: 19 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
18,952
10.
Valuation Using Multiples: How Do Analysts Reach Their Conclusions?
Number of pages: 13
Posted: 17 Jul 2001
Last Revised: 19 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
16,834
11.
…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 University of Oklahoma
Downloads
16,333
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
There are 2 versions of this paper
Financial Accounting Information and Corporate Governance
JAE Rochester Conference April 2000
Number of pages: 115
Posted: 28 Apr 2002
Downloads
15,711
Financial Accounting Information and Corporate Governance
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 25 Oct 2001
Downloads
15,711
13.
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
The University of Melbourne - Faculty of Business and Economics, Univeristy of San Diego - School of Business and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads
15,634
14.
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
15,545
15.
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
15,502
16.
Cash Flow Is a Fact: Net Income Is Just an Opinion
Number of pages: 10
Posted: 25 Sep 2002
Last Revised: 12 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
15,399
17.
EVA and Cash Value Added Do NOT Measure Shareholder Value Creation
Number of pages: 10
Posted: 05 Jun 2001
Last Revised: 18 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
14,882
18.
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
There are 2 versions of this paper
What Happened to the Quants in August 2007?
Number of pages: 67
Posted: 21 Sep 2007
Last Revised: 17 Jan 2008
Downloads
14,723
What Happened to the Quants in August 2007?
Journal of Investment Management, Vol. 5, No. 4, Fourth Quarter 2007
Posted: 17 Jan 2008
Downloads
14,723
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
14,359
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
14,010
21.
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
13,949
22.
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
13,030
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
12,940
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, Harvard Business School and Landmark Worldwide LLC
Downloads
12,741
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)
There are 2 versions of this paper
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
Downloads
12,488
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008
Posted: 08 Sep 2008
Last Revised: 20 Nov 2011
Downloads
12,488
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
There are 2 versions of this paper
Disclosure Quality and Earnings Management
Number of pages: 34
Posted: 08 May 2001
Last Revised: 29 Aug 2008
Downloads
12,063
Disclosure Quality and Earnings Management
Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001
Downloads
12,063
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
There are 2 versions of this paper
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
Downloads
12,060
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
Posted: 10 Sep 2010
Downloads
12,060
28.
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
11,918
29.
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
There are 3 versions of this paper
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
Downloads
11,150
Does Corporate Governance Predict Firms' Market Values? Evidence from Korea
nearly final pre-publication version, published in Journal of Law, Economics & Organization 22, 366-413 (2006)
Number of pages: 73
Posted: 29 Jun 2012
Last Revised: 11 Jul 2012
Downloads
183
Does Corporate Governance Predict Firms' Market Values? Evidence from Korea
The Journal of Law, Economics, and Organization, Vol. 22, Issue 2, pp. 366-413, 2006
Posted: 29 Feb 2008
Downloads
11,150
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
11,149
31.
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
11,119
32.
Shareholder Value Creation: A Definition
Number of pages: 10
Posted: 30 May 2001
Last Revised: 12 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
10,990
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
10,754
34.
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 Harvard Business School
There are 3 versions of this paper
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
Downloads
10,572
Just Say No to Wall Street: Putting a Stop to the Earnings Game
Journal of Applied Corporate Finance, Vol. 22, No. 1, Winter 2010, Harvard Business School NOM Unit Working Paper No. 10-090
Number of pages: 9
Posted: 05 Apr 2010
Last Revised: 18 May 2013
Downloads
2,396
Just Say No to Wall Street: Putting a Stop to the Earnings Game
Journal of Applied Corporate Finance, Vol. 22, Issue 1, pp. 59-63, Winter 2010
Number of pages: 7
Posted: 31 Mar 2010
Downloads
5
Downloads
10,572
35.
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 - Accounting Group
Downloads
10,545
36.
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
There are 2 versions of this paper
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
Downloads
10,510
The Long-Term Effects of Hedge Fund Activism
NBER Working Paper No. w21227
Number of pages: 85
Posted: 08 Jun 2015
Downloads
26
Downloads
10,510
37.
The Consequences of Mandatory Corporate Sustainability Reporting
Harvard Business School Research Working Paper No. 11-100
Number of pages: 49
Posted: 03 Apr 2011
Last Revised: 01 May 2017
Working Paper Series
London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School
There are 2 versions of this paper
The Consequences of Mandatory Corporate Sustainability Reporting
Harvard Business School Research Working Paper No. 11-100
Number of pages: 49
Posted: 03 Apr 2011
Last Revised: 01 May 2017
Downloads
10,507
The Consequences of Mandatory Corporate Sustainability Reporting
Forthcoming chapter in Oxford Handbook of Corporate Social Responsibility, Oxford University Press.
Number of pages: 49
Posted: 03 Apr 2011
Downloads
48
Downloads
10,507
38.
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
10,495
Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Oct 2001
Downloads
10,495
39.
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
There are 3 versions of this paper
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
Downloads
10,175
Did Fair-Value Accounting Contribute to the Financial Crisis?
NBER Working Paper No. w15515
Number of pages: 43
Posted: 17 Nov 2009
Last Revised: 14 Mar 2010
Downloads
96
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Posted: 22 Mar 2010
Downloads
10,175
40.
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 Susquehanna University
There are 2 versions of this paper
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Number of pages: 32
Posted: 22 Mar 2002
Downloads
10,168
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Journal of Corporate Finance, Forthcoming
Posted: 30 Apr 2002
Downloads
10,168
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
9,982
42.
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
9,966
43.
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
9,833
44.
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
There are 2 versions of this paper
Can Hedge-Fund Returns Be Replicated?: The Linear Case
Number of pages: 54
Posted: 27 Aug 2006
Downloads
9,575
Can Hedge-Fund Returns Be Replicated?: The Linear Case
Journal of Investment Management, Vol. 5, No. 2, Second Quarter 2007
Posted: 30 May 2007
Downloads
9,575
45.
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
There are 2 versions of this paper
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
Downloads
9,506
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 06 Sep 2001
Downloads
9,506
46.
Corporate Sustainability: First Evidence on Materiality
The Accounting Review, Vol. 91, No. 6, pp. 1697-1724.
Number of pages: 55
Posted: 11 Mar 2015
Last Revised: 01 Feb 2017
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Harvard University - Harvard Business School and Kellogg School of Management, Northwestern University
Downloads
9,421
47.
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
9,338
48.
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
9,306
49.
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 Southern California - Leventhal School of Accounting, University of Southern California - Marshall School of Business and London Business School
Downloads
9,202
50.
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
9,120
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