1.
An Economic Perspective on Transfer Pricing
Number of pages: 73
Posted: 26 Feb 2006
Last Revised: 27 May 2009
Working Paper Series
University of Zurich - Department of Business Administration (IBW) and University of Basel
Downloads
4,490
2.
Information Disclosure and Corporate Governance
Fisher College of Business Working Paper No. 2008-03-016, Journal of Finance, Forthcoming, Charles A. Dice Center Working Paper No. 2008-17
Number of pages: 47
Posted: 10 Jan 2008
Last Revised: 02 Feb 2011
Accepted Paper Series
University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads
3,237
3.
Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, 2011, Wharton Financial Institutions Center Working Paper No. 06-21
Number of pages: 42
Posted: 11 Oct 2006
Last Revised: 25 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
There are 3 versions of this paper
Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, 2011, Wharton Financial Institutions Center Working Paper No. 06-21
Number of pages: 42
Posted: 11 Oct 2006
Last Revised: 25 Nov 2011
Downloads
3,056
Information Asymmetry, Information Precision, and the Cost of Capital
NBER Working Paper No. w14881
Number of pages: 44
Posted: 20 Apr 2009
Last Revised: 31 Aug 2010
Downloads
145
Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, Forthcoming
Posted: 26 Apr 2011
Downloads
3,056
4.
Identifying Accounting Quality
Chicago Booth Research Paper No. 14-28
Number of pages: 62
Posted: 23 Aug 2014
Last Revised: 15 Jan 2019
Working Paper Series
University of Chicago Booth School of Business
Downloads
2,884
5.
Earnings Management and Earnings Quality: Theory and Evidence
The Accounting Review (Forthcoming)
Number of pages: 45
Posted: 31 Oct 2014
Last Revised: 18 Oct 2018
Accepted Paper Series
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads
2,435
6.
Disclosure Quality, Cost of Capital, and Investors' Welfare
Chicago GSB Research Paper No. 08-06
, Accounting Review, Forthcoming
Number of pages: 46
Posted: 07 Jul 2008
Last Revised: 10 Sep 2009
Working Paper Series
Booth School of Business, University of Chicago
Downloads
2,388
7.
An Agency Theory of Conservative Accrual Accounting
Simon School Working Paper No. FR 09-11
Number of pages: 37
Posted: 13 Jan 2009
Last Revised: 26 Aug 2009
Working Paper Series
University of Rochester - Simon Business School
Downloads
2,291
8.
Cost Based Transfer Pricing
Review of Accounting Studies, Vol. 16, No. 2, Forthcoming 2011
Number of pages: 41
Posted: 24 Oct 2007
Last Revised: 11 May 2010
Working Paper Series
University of Vienna - Accounting and Control, University of Basel and University of Vienna - Institute of Business Administration
Downloads
2,211
9.
A Measurement Approach to Conservatism and Earnings Management
Journal of Accounting & Economics (JAE), Forthcoming, Chicago Booth Research Paper No. 11-35
Number of pages: 42
Posted: 28 Aug 2011
Last Revised: 24 Oct 2012
Accepted Paper Series
Booth School of Business, University of Chicago
Downloads
2,004
10.
A Signaling Theory of Accounting Conservatism
Number of pages: 50
Posted: 08 Jun 2009
Last Revised: 20 May 2011
Working Paper Series
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads
1,966
11.
Investor Protection and Interest Group Politics
Review of Financial Studies, Vol. 23. No. 3, pp. 1089-1119, 2010, Harvard Law and Economics Discussion Paper No. 603
Number of pages: 43
Posted: 15 Nov 2007
Last Revised: 28 Mar 2010
Accepted Paper Series
Harvard Law School and Tel Aviv University - Eitan Berglas School of Economics
There are 2 versions of this paper
Investor Protection and Interest Group Politics
Review of Financial Studies, Vol. 23. No. 3, pp. 1089-1119, 2010, Harvard Law and Economics Discussion Paper No. 603
Number of pages: 43
Posted: 15 Nov 2007
Last Revised: 28 Mar 2010
Downloads
1,911
Downloads
1,911
12.
Capital Structure, Cost of Capital, and Voluntary Disclosures
Accounting Review 2011, Vol. 86, No. 3
Number of pages: 48
Posted: 11 Sep 2010
Last Revised: 21 Apr 2012
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads
1,740
13.
Corporate Governance and Innovation: Theory and Evidence
3rd Annual Conference on Empirical Legal Studies Papers, Chicago Booth Research Paper No. 08-05
Number of pages: 56
Posted: 26 Mar 2008
Last Revised: 12 Jun 2014
Working Paper Series
Booth School of Business, University of Chicago, Georgia State University and Indian School of Business (ISB), Hyderabad
There are 2 versions of this paper
Corporate Governance and Innovation: Theory and Evidence
3rd Annual Conference on Empirical Legal Studies Papers, Chicago Booth Research Paper No. 08-05
Number of pages: 56
Posted: 26 Mar 2008
Last Revised: 12 Jun 2014
Downloads
1,702
Corporate Governance and Innovation: Theory and Evidence
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 80
Posted: 03 Feb 2013
Last Revised: 08 May 2013
Downloads
1,449
Downloads
1,702
14.
Corporate Governance, Accounting Conservatism, and Manipulation
Number of pages: 41
Posted: 17 Apr 2013
Last Revised: 21 Aug 2015
Working Paper Series
University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Austin - McCombs School of Business
There are 2 versions of this paper
Corporate Governance, Accounting Conservatism, and Manipulation
Number of pages: 41
Posted: 17 Apr 2013
Last Revised: 21 Aug 2015
Downloads
1,657
Corporate Governance, Accounting Conservatism, and Manipulation
Management Science, Forthcoming
Posted: 23 Aug 2015
Downloads
1,657
15.
Accounting Standards, Earnings Management, and Earnings Quality
Number of pages: 60
Posted: 28 May 2012
Last Revised: 30 Apr 2013
Working Paper Series
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads
1,623
16.
Earnings Quality Metrics and What They Measure
Number of pages: 62
Posted: 24 Oct 2010
Last Revised: 16 Aug 2011
Working Paper Series
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads
1,567
17.
Factor-Loading Uncertainty and Expected Returns
AFA 2010 Atlanta Meetings Paper
Number of pages: 52
Posted: 12 Nov 2008
Last Revised: 13 Sep 2012
Working Paper Series
University of Pennsylvania - Accounting Department, University of California, San Diego (UCSD) - Rady School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads
1,391
18.
Limited Investor Attention and Stock Market Misreactions to Accounting Information
Number of pages: 48
Posted: 18 Nov 2005
Last Revised: 07 Jul 2011
Working Paper Series
University of California, Irvine - Paul Merage School of Business, DePaul University - Department of Finance and University of California, Irvine - Accounting Area
Downloads
1,341
19.
The Real Costs of Financial Efficiency When Some Information Is Soft
Review of Finance, Forthcoming, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 380/2013
Number of pages: 51
Posted: 26 Aug 2013
Last Revised: 20 Oct 2018
Accepted Paper Series
London Business School - Institute of Finance and Accounting, University of Pennsylvania - Accounting Department and University of California, Irvine - Paul Merage School of Business
There are 3 versions of this paper
The Real Costs of Financial Efficiency When Some Information Is Soft
Review of Finance, Forthcoming, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 380/2013
Number of pages: 51
Posted: 26 Aug 2013
Last Revised: 20 Oct 2018
Downloads
1,337
The Real Costs of Disclosure
NBER Working Paper No. w19420
Number of pages: 46
Posted: 14 Sep 2013
Last Revised: 08 Oct 2014
Downloads
33
The Real Costs of Disclosure
CEPR Discussion Paper No. DP9637
Number of pages: 48
Posted: 09 Sep 2013
Downloads
1,337
20.
Financing and Investment Efficiency, Information Quality, and Accounting Biases
UIC College of Business Administration Research Paper No. 10-14
Number of pages: 35
Posted: 07 Nov 2010
Last Revised: 28 Nov 2013
Accepted Paper Series
Purdue University and Texas Christian University
Downloads
1,335
21.
What Do Accruals Tell Us About Future Cash Flows?
Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64
Posted: 14 Mar 2016
Last Revised: 15 Aug 2016
Accepted Paper Series
Stanford University - Graduate School of Business, Macquarie Business School and IDC Herzliya - Arison School of Business
Downloads
1,314
22.
Do Joint Audits Improve or Impair Audit Quality?
Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47
Posted: 18 Jul 2012
Last Revised: 16 Apr 2017
Working Paper Series
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto
Downloads
1,196
23.
Good Disclosure, Bad Disclosure
Journal of Financial Economics (JFE), Forthcoming, Rotman School of Management Working Paper No. 2388976, AFA 2016 Annual Meetings
Number of pages: 66
Posted: 02 Feb 2014
Last Revised: 21 Nov 2017
Accepted Paper Series
University of Pennsylvania - The Wharton School - Finance Department and University of Toronto - Rotman School of Management
Downloads
1,190
24.
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19
Posted: 04 Jul 2009
Last Revised: 11 Jun 2013
Accepted Paper Series
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
1,168
25.
On Earnings Manipulation and the Cost of Capital: Does Accounting Matter in the Aggregate?
Journal of Accounting Research, Forthcoming
Number of pages: 23
Posted: 16 Feb 2013
Last Revised: 21 Feb 2013
Working Paper Series
Washington University in St. Louis - John M. Olin Business School
Downloads
1,155
26.
Accounting Conservatism, Information Uncertainty and Analysts' Forecasts
Number of pages: 42
Posted: 11 Jun 2008
Last Revised: 29 Jan 2010
Working Paper Series
The University of Hong Kong - Faculty of Business and Economics
Downloads
1,150
27.
From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations
Foundations and Trends in Accounting, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-63
Number of pages: 51
Posted: 23 Nov 2015
Last Revised: 26 Jun 2016
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads
1,146
28.
Mandatory Disclosure and Asymmetry in Financial Reporting
Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 38
Posted: 17 May 2014
Last Revised: 07 Jan 2015
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School and Northwestern University
Downloads
1,135
29.
Accounting and Economic Measures: An Integrated Theory of Capital Budgeting
Number of pages: 48
Posted: 01 Nov 2009
Last Revised: 05 Sep 2015
Working Paper Series
Università degli studi di Modena e Reggio Emilia (UNIMORE) - School of Doctorate E4E (Engineering for Economics-Economics for Engineering)
Downloads
1,084
30.
The Relation between CEO Compensation and Past Performance
The Accounting Review, Forthcoming
Number of pages: 47
Posted: 19 Jul 2012
Accepted Paper Series
Temple University - Department of Accounting, Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and Powerlytics. Inc.
Downloads
1,027
31.
Accounting Conservatism and Board Monitoring
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47
Posted: 12 Aug 2012
Last Revised: 08 Aug 2016
Working Paper Series
City University of Hong Kong - College of Business and University of Graz
Downloads
978
32.
The Contribution of Bank Regulation and Fair Value Accounting to Procyclical Leverage
Review of Accounting Studies, Forthcoming
Number of pages: 56
Posted: 29 Jul 2013
Last Revised: 08 Mar 2017
Accepted Paper Series
University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads
969
33.
Mark-to-Market, Loan Retention, and Loan Origination
Chicago Booth Research Paper #10-06
Number of pages: 43
Posted: 18 Nov 2009
Last Revised: 26 Sep 2017
Working Paper Series
University of British Columbia - Sauder School of Business and Booth School of Business, University of Chicago
Downloads
956
34.
Testing Dynamic Agency Theory via Structural Estimation
Simon School Working Paper No. FR 12-06, AFA 2013 San Diego Meetings Paper
Number of pages: 42
Posted: 15 Mar 2012
Working Paper Series
University of Lausanne and University of Southern California - Marshall School of Business
Downloads
951
35.
Financial Reporting and Blockchains: Audit Pricing, Misstatements, and Regulation
Number of pages: 57
Posted: 25 Sep 2018
Last Revised: 26 Jun 2019
Working Paper Series
Georgia State University - J. Mack Robinson College of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads
936
36.
Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
Routledge Companion to Accounting Theory, Forthcoming, Abacus, Forthcoming, Columbia Business School Research Paper No. 15-16
Number of pages: 35
Posted: 26 Sep 2014
Last Revised: 08 Mar 2016
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
There are 2 versions of this paper
Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
Routledge Companion to Accounting Theory, Forthcoming, Abacus, Forthcoming, Columbia Business School Research Paper No. 15-16
Number of pages: 35
Posted: 26 Sep 2014
Last Revised: 08 Mar 2016
Downloads
934
Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
Abacus, Vol. 52, Issue 2, pp. 221-258, 2016
Number of pages: 38
Posted: 14 Jun 2016
Downloads
2
Downloads
934
37.
Capital Budgeting and Compensation with Asymmetric Information and Moral Hazard
Number of pages: 37
Posted: 01 Oct 2000
Working Paper Series
University of California, Los Angeles (UCLA) - Finance Area, Peking University - Guanghua School of Management and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Downloads
912
38.
‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?
Accounting and Business Research, 41, no. 5: 491–514.
Number of pages: 48
Posted: 07 Jul 2006
Last Revised: 19 Jul 2013
Accepted Paper Series
University of Warwick - Warwick Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads
912
39.
Accounting Conservatism and Performance Covenants: A Signaling Approach
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54
Posted: 29 Aug 2009
Last Revised: 09 Aug 2014
Working Paper Series
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
There are 2 versions of this paper
Accounting Conservatism and Performance Covenants: A Signaling Approach
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54
Posted: 29 Aug 2009
Last Revised: 09 Aug 2014
Downloads
903
Accounting Conservatism and Performance Covenants: A Signaling Approach
Contemporary Accounting Research (2016) 33 (3): 961-988, Rotman School of Management Working Paper No. 1538660
Number of pages: 49
Posted: 08 Jul 2015
Last Revised: 06 Feb 2018
Downloads
32
Downloads
903
40.
Voluntary Disclosure, Manipulation and Real Effects
Journal of Accounting Research, Forthcoming, 2012
Number of pages: 42
Posted: 25 Jul 2010
Last Revised: 11 Apr 2012
Accepted Paper Series
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads
898
41.
The Economic Trade-Offs in the Fair Value Debate
Chicago Booth Research Paper No. 09-35
Number of pages: 35
Posted: 02 Oct 2009
Last Revised: 27 Mar 2010
Working Paper Series
Booth School of Business, University of Chicago
Downloads
892
42.
Auditor Liability and Client Acceptance Decisions
Number of pages: 41
Posted: 02 Apr 2008
Last Revised: 17 May 2009
Working Paper Series
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting
There are 2 versions of this paper
Auditor Liability and Client Acceptance Decisions
Number of pages: 41
Posted: 02 Apr 2008
Last Revised: 17 May 2009
Downloads
882
Auditor Liability and Client Acceptance Decisions
Accounting Review, Vol. 85, No. 1, 2010
Posted: 17 May 2009
Last Revised: 14 Sep 2010
Downloads
882
43.
The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57
Posted: 13 Sep 2008
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads
880
44.
Demand Uncertainty and Cost Behavior
Accounting Review, 89(3), 839-865, 2014.
Number of pages: 45
Posted: 16 Aug 2011
Last Revised: 23 Jul 2015
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Powerlytics. Inc.
Downloads
876
45.
Data Abundance and Asset Price Informativeness
HEC Paris Research Paper No. FIN-2014-1036, Paris December 2014 Finance Meeting EUROFIDAI - AFFI Paper
Number of pages: 63
Posted: 21 Feb 2014
Last Revised: 30 Aug 2017
Working Paper Series
Université Paris-Dauphine, PSL Research University and HEC Paris - Finance Department
There are 2 versions of this paper
Data Abundance and Asset Price Informativeness
HEC Paris Research Paper No. FIN-2014-1036, Paris December 2014 Finance Meeting EUROFIDAI - AFFI Paper
Number of pages: 63
Posted: 21 Feb 2014
Last Revised: 30 Aug 2017
Downloads
868
Data Abundance and Asset Price Informativeness
Number of pages: 54
Posted: 17 Oct 2014
Last Revised: 26 Mar 2017
Downloads
236
Downloads
868
46.
Accounting Conservatism and Debt Contract: Efficient Liquidation and Covenant Renegotiation
Number of pages: 34
Posted: 21 Jun 2008
Last Revised: 09 Sep 2010
Working Paper Series
The University of Hong Kong - Faculty of Business and Economics
Downloads
861
47.
Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
Tuck School of Business Working Paper No. 2010-83
Number of pages: 46
Posted: 25 Oct 2010
Last Revised: 17 Apr 2013
Working Paper Series
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads
854
48.
Optimal Conservatism with Earnings Manipulation
Contemporary Accounting Research, Forthcoming
Number of pages: 36
Posted: 20 May 2013
Last Revised: 18 Dec 2019
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, Baruch College - CUNY and National University of Singapore
Downloads
841
49.
Information Relevance, Reliability, and Disclosure
Review of Accounting Studies (2012) 17:189-226
Number of pages: 53
Posted: 22 May 2009
Last Revised: 01 Mar 2014
Accepted Paper Series
University of California, Berkeley
Downloads
823
50.
Oligopoly, Disclosure and Earnings Management
Number of pages: 27
Posted: 14 Oct 2007
Working Paper Series
Purdue University and Purdue University
There are 2 versions of this paper
Oligopoly, Disclosure, and Earnings Management
The Accounting Review, Vol. 85, No. 4, pp. 1191-1214, 2010
Posted: 18 Jul 2010
Downloads
811
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