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Accounting Theory - Analytical Models eJournal

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Viewing: 1 - 50 of 755 papers

1.

An Economic Perspective on Transfer Pricing

Number of pages: 73 Posted: 26 Feb 2006 Last Revised: 27 May 2009
Working Paper Series
Robert F. Göx and Ulf Schiller
University of Zurich - Managerial Accounting and University of Basel
Downloads 4,664
2.

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
Valeri V. Nikolaev
University of Chicago Booth School of Business
Downloads 3,637
3.

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
Benjamin E. Hermalin and Michael S. Weisbach
University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Downloads 3,320
4.

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
Richard A. Lambert, Christian Leuz and Robert E. Verrecchia
University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 3 versions of this paper

Downloads 3,127
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
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 2,705
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
Pingyang Gao
Booth School of Business, University of Chicago
Downloads 2,553
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
Michael Raith
University of Rochester - Simon Business School
Downloads 2,357
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
Thomas Pfeiffer, Ulf Schiller and Joachim Wagner
University of Vienna - Accounting and Control, University of Basel and University of Vienna - Institute of Business Administration
Downloads 2,301
9.

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
Sean Cao, Lin William Cong and Baozhong Yang
University of Maryland - Robert H. Smith School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads 2,100
10.

A Signaling Theory of Accounting Conservatism

Number of pages: 50 Posted: 08 Jun 2009 Last Revised: 20 May 2011
Working Paper Series
Richard Zhe Wang, Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University, University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration
Downloads 2,094
11.

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
Pingyang Gao
Booth School of Business, University of Chicago
Downloads 2,042
12.

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
Lucian A. Bebchuk and Zvika Neeman
Harvard Law School and Tel Aviv University - Eitan Berglas School of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 1,945
13.

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
Jeremy Bertomeu, Anne Beyer and Ronald A. Dye
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 1,781
14.

Earnings Quality Metrics and What They Measure

Number of pages: 62 Posted: 24 Oct 2010 Last Revised: 16 Aug 2011
Working Paper Series
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 1,761
15.

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
Haresh Sapra, Ajay Subramanian and Krishnamurthy Subramanian
Booth School of Business, University of Chicago, Georgia State University and Indian School of Business (ISB), Hyderabad

Multiple version iconThere are 2 versions of this paper

Downloads 1,727
16.

Corporate Governance, Accounting Conservatism, and Manipulation

Number of pages: 41 Posted: 17 Apr 2013 Last Revised: 21 Aug 2015
Working Paper Series
Judson Caskey and Volker Laux
University of California, Los Angeles (UCLA) - Accounting Area and University of Texas at Austin - McCombs School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,716
17.

Accounting Standards, Earnings Management, and Earnings Quality

Number of pages: 60 Posted: 28 May 2012 Last Revised: 30 Apr 2013
Working Paper Series
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 1,665
18.

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
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, Macquarie Business School and IDC Herzliya - Arison School of Business
Downloads 1,440
19.

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
David A. Hirshleifer, Sonya S. Lim and Siew Hong Teoh
Marshall School of Business, USC, DePaul University - Department of Finance and UCLA Anderson School of Management
Downloads 1,438
20.

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
Alex Edmans, Mirko Stanislav Heinle and Chong Huang
London Business School - Institute of Finance and Accounting, University of Pennsylvania - Accounting Department and University of California, Irvine - Paul Merage School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,434
21.

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
Chris Armstrong, Snehal Banerjee and Carlos Corona
Stanford Graduate School of Business, University of California, San Diego (UCSD) - Rady School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 1,415
22.

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
Jeremy Bertomeu, Anne Beyer and Daniel J. Taylor
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 1,392
23.

Disclosure Substitution

Management Science, forthcoming
Number of pages: 41 Posted: 23 May 2018 Last Revised: 14 Feb 2022
Working Paper Series
Mirko Stanislav Heinle, Delphine Samuels and Daniel J. Taylor
University of Pennsylvania - Accounting Department, University of Chicago -- Booth School of Business and The Wharton School, University of Pennsylvania
Downloads 1,374
24.

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
Itay Goldstein and Liyan Yang
University of Pennsylvania - The Wharton School - Finance Department and University of Toronto - Rotman School of Management
Downloads 1,371
25.

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
Lin Nan and Xiaoyan Wen
Purdue University and Texas Christian University
Downloads 1,344
26.

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
Mingcherng Deng, Tong Lu, Dan A. Simunic and Minlei Ye
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 1,276
27.

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
Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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 1,223
28.

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
Jeremy Bertomeu
Washington University in St. Louis - John M. Olin Business School
Downloads 1,183
29.

Accounting Conservatism, Information Uncertainty and Analysts' Forecasts

Number of pages: 42 Posted: 11 Jun 2008 Last Revised: 29 Jan 2010
Working Paper Series
Jing Li
The University of Hong Kong - Faculty of Business and Economics
Downloads 1,172
30.

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
Jeremy Bertomeu and Robert P. Magee
Washington University in St. Louis - John M. Olin Business School and Northwestern University
Downloads 1,169
31.

The Differential Market Reaction to Pre-Open versus Post-Close Earnings Announcements

Kelley School of Business Research Paper No. 17-75
Number of pages: 39 Posted: 06 Nov 2017 Last Revised: 21 Jul 2021
Working Paper Series
Matthew R. Lyle, Andrew Stephan and Teri Lombardi Yohn
Goizueta Business School, University of Colorado at Boulder Leeds School of Business and Emory University Goizueta Business School
Downloads 1,126
32.

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
Carlo Alberto Magni
Università degli studi di Modena e Reggio Emilia (UNIMORE) - School of Doctorate E4E (Engineering for Economics-Economics for Engineering)
Downloads 1,115
33.

The Relation between CEO Compensation and Past Performance

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 19 Jul 2012
Accepted Paper Series
Rajiv D. Banker, Masako N. Darrough, Rong Huang and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Baruch College - CUNY, Department of Accounting, School of Management, Fudan University and Powerlytics. Inc.
Downloads 1,113
34.

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
Alexander Bleck and Pingyang Gao
University of British Columbia - Sauder School of Business and Booth School of Business, University of Chicago
Downloads 1,052
35.

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
Yanmin Gao and Alfred Wagenhofer
City University of Hong Kong - College of Business and University of Graz
Downloads 1,007
36.

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
Boris Nikolov and Lukas Schmid
University of Lausanne and University of Southern California - Marshall School of Business
Downloads 1,003
37.

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
Rajiv D. Banker, Dmitri Byzalov and Jose M. Plehn-Dujowich
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Powerlytics. Inc.
Downloads 997
38.

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
Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman
University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 996
39.

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
Jeremy Bertomeu and Edwige Cheynel
Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School

Multiple version iconThere are 2 versions of this paper

Downloads 989
40.

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
Feng Li
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 984
41.

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
Jerome Dugast and Thierry Foucault
Université Paris-Dauphine, PSL Research University and HEC Paris - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 950
42.

‘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
Joanne Horton, Richard H. Macve and George Serafeim
University of Warwick - Warwick Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard Business School
Downloads 949
43.

Capital Budgeting and Compensation with Asymmetric Information and Moral Hazard

Number of pages: 37 Posted: 01 Oct 2000
Working Paper Series
Antonio E. Bernardo, Hongbin Cai and Jiang Luo
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 944
44.

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
Haresh Sapra
Booth School of Business, University of Chicago
Downloads 934
45.

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
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 928
46.

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
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
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

Multiple version iconThere are 2 versions of this paper

Downloads 924
47.

Auditor Liability and Client Acceptance Decisions

Number of pages: 41 Posted: 02 Apr 2008 Last Revised: 17 May 2009
Working Paper Series
Volker Laux and Paul Newman
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 910
48.

Consistency As A Means to Comparability: Theory and Evidence

Management Science, Forthcoming
Number of pages: 51 Posted: 25 Oct 2016 Last Revised: 23 Nov 2021
Accepted Paper Series
Vivian W. Fang, Michael Iselin and Gaoqing Zhang
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 903
49.

Optimal Conservatism with Earnings Manipulation

Contemporary Accounting Research (2017). https://doi.org/10.1111/1911-3846.12247
Number of pages: 36 Posted: 20 May 2013 Last Revised: 05 Feb 2021
Accepted Paper Series
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
Washington University in St. Louis - John M. Olin Business School, Baruch College - CUNY and National University of Singapore
Downloads 892
50.

Organizational Capital, Corporate Leadership, and Firm Dynamics

Columbia Business School Research Paper No. 17-89
Number of pages: 61 Posted: 23 Aug 2017 Last Revised: 30 Aug 2019
Working Paper Series
Wouter Dessein and Andrea Prat
Columbia University - Columbia Business School, Finance and Columbia University - Columbia Business School, Finance

Multiple version iconThere are 2 versions of this paper

Downloads 888