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Columbia: Accounting (Topic)

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1.

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 44,911
2.

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 15,071
3.

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 10,298
4.

Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis

Forthcoming
Number of pages: 57 Posted: 31 Jul 2002 Last Revised: 17 Aug 2011
Working Paper Series
Columbia Business School - Department of Accounting and University of California, Berkeley
Downloads 8,600
5.

Combining Earnings and Book Value in Equity Valuation

Number of pages: 53 Posted: 05 Nov 1997
Working Paper Series
Columbia Business School - Department of Accounting
Downloads 8,228
6.

Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios

Number of pages: 45 Posted: 08 Dec 2001
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 7,257
7.

The Economic Implications of Corporate Financial Reporting

Number of pages: 72 Posted: 25 Jan 2004
Working Paper Series
Duke University, Duke University - Fuqua School of Business and Columbia Business School

Multiple version iconThere are 4 versions of this paper

Downloads 6,891
8.

A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model

Number of pages: 32 Posted: 05 Nov 1997
Working Paper Series
Columbia Business School - Department of Accounting
Downloads 6,890
9.

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

Multiple version iconThere are 2 versions of this paper

Downloads 6,227
10.

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation

Number of pages: 23 Posted: 10 Sep 2001
Working Paper Series
Columbia Business School - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 5,266
11.

The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble

Number of pages: 44 Posted: 17 Aug 2002
Working Paper Series
Columbia Business School - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 5,034
12.

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Number of pages: 51 Posted: 15 Jan 2009 Last Revised: 27 Jul 2011
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 4,640
13.

Equity Valuation Using Multiples

Number of pages: 51 Posted: 18 Oct 2000
Working Paper Series
The Cheung Kong Graduate School of Business, Columbia University - Columbia Business School and Yale School of Management
Downloads 4,445
14.

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Number of pages: 50 Posted: 14 Oct 2004
Working Paper Series
Columbia Business School - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management

Multiple version iconThere are 2 versions of this paper

Downloads 3,019
15.

Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?

Number of pages: 32 Posted: 17 May 1999
Working Paper Series
Columbia Business School, Duke University - Fuqua School of Business and University of Washington - Michael G. Foster School of Business
Downloads 2,791
16.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,730
17.

Incentives for Efficient Inventory Management: The Role of Historical Cost

Number of pages: 42 Posted: 19 Apr 2000
Working Paper Series
New York University (NYU) - Department of Accounting and Stanford University - Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,701
18.

Cash Flow is King? Comparing Valuations Based on Cash Flow Versus Earnings Multiples

Number of pages: 19 Posted: 25 Aug 2006
Working Paper Series
The Cheung Kong Graduate School of Business, Yale School of Management and Columbia University - Columbia Business School
Downloads 2,624
19.

Expected Earnings and the Post-Earnings-Announcement Drift

Number of pages: 43 Posted: 11 Aug 2009 Last Revised: 05 Feb 2013
Working Paper Series
University of California, Berkeley - Haas School of Business, University of Delaware - Alfred Lerner College of Business and Economics, University of Texas at Dallas and Boston College - Carroll School of Management
Downloads 2,623
20.

Integrating Managerial and Tax Objectives in Transfer Pricing

Number of pages: 39 Posted: 16 Jul 2003
Working Paper Series
New York University (NYU) - Department of Accounting, Columbia Business School - Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Downloads 2,538
21.

The Book-to-Price Effect in Stock Returns: Accounting for Leverage

Number of pages: 64 Posted: 30 Aug 2005
Working Paper Series
Columbia Business School - Department of Accounting, AQR Capital Management, LLC and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,443
22.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,221
23.

Say on Pay Votes and CEO Compensation: Evidence from the UK

Review of Finance, Forthcoming
Number of pages: 62 Posted: 26 Apr 2010 Last Revised: 25 Nov 2011
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation and Cal Poly
Downloads 2,176
24.

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, University 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 Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP

Multiple version iconThere are 2 versions of this paper

Downloads 1,995
25.

The Relevance of Web Traffic for Stock Prices of Internet Firms

EFA 0304
Number of pages: 39 Posted: 15 Feb 2000
Working Paper Series
Columbia Business School, Foster School of Business and Duke University - Fuqua School of Business
Downloads 1,981
26.

An Empirical Analysis of the Effect of Changes in Interest Rates on Accounting Rates of Return, Growth, and Equity Values

Number of pages: 51 Posted: 26 Apr 2001
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 1,793
27.

Returns to Buying Earnings and Book Value: Accounting for Growth and Risk

Number of pages: 55 Posted: 09 Feb 2010 Last Revised: 17 Aug 2011
Working Paper Series
University of Zurich and Columbia Business School - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 1,776
28.

The Persistence of the Accruals Anomaly

Number of pages: 37 Posted: 15 May 2004
Working Paper Series
New York University - Stern School of Business and Columbia University - Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,771
29.

Are Executive Stock Options Associated with Future Earnings?

JAE Boston Conference October 2002
Number of pages: 61 Posted: 06 Jan 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
Downloads 1,743
30.

Consider Outsourcing Even What You Do Best

Number of pages: 36 Posted: 30 Nov 1999
Working Paper Series
Strategic Models LLC and Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,734
31.

Corporate Culture: Evidence from the Field

27th Annual Conference on Financial Economics and Accounting Paper, Columbia Business School Research Paper No. 16-49, Duke I&E Research Paper No. 2016-33
Number of pages: 78 Posted: 09 Jul 2016 Last Revised: 03 Mar 2017
Working Paper Series
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,702
32.

Analysis and Valuation of Insurance Companies

CE|ASA (Center for Excellence in Accounting and Security Analysis) Industry Study No. 2
Number of pages: 182 Posted: 13 Jan 2011 Last Revised: 14 Aug 2011
Working Paper Series
Columbia University - Columbia Business School
Downloads 1,645
33.

The Accrual Anomaly: International Evidence

Number of pages: 41 Posted: 18 Apr 2003
Working Paper Series
University of California, Irvine, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,464
34.

Empirical Evidence on the Relation Between Stock Option Compensation and Risk Taking

EFA 0217
Number of pages: 39 Posted: 27 Aug 1999
Working Paper Series
Columbia Business School and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 1,457
35.

Regulation FD and the Financial Information Environment

Number of pages: 45 Posted: 15 Jul 2001
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,419
36.

CEO Reputation and Earnings Quality

Number of pages: 42 Posted: 01 Dec 2004
Working Paper Series
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia Business School and Hong Kong University of Science and Technology - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,410
37.

Financial Reporting Quality and Idiosyncratic Return Volatility Over the Last Four Decades

Number of pages: 60 Posted: 18 Jan 2005 Last Revised: 16 Mar 2010
Working Paper Series
Columbia Business School and Duke University - Fuqua School of Business
Downloads 1,410
38.

Does the Quality of Online Customer Experience Create a Sustainable Competitive Advantage for E-commerce Firms?

Number of pages: 37 Posted: 08 Nov 2000
Working Paper Series
Columbia Business School, Duke University - Fuqua School of Business and Foster School of Business
Downloads 1,383
39.

Liquidity and the Post-Earnings-Announcement Drift

AFA 2008 New Orleans Meetings Paper
Number of pages: 35 Posted: 20 Mar 2007 Last Revised: 24 Aug 2011
Working Paper Series
Emory University - Department of Finance, Boston College - Carroll School of Management, University of Lausanne, University of Texas at Dallas and London Business School

Multiple version iconThere are 3 versions of this paper

Downloads 1,383
40.

Earnings Guidance and Managerial Myopia

Number of pages: 46 Posted: 25 Nov 2005
Working Paper Series
University of Arizona - Department of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,352
41.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
Accepted Paper Series
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,334
42.

Risk Management Research Report - Spring 2010

Risk Management Research Report, Spring 2010
Number of pages: 16 Posted: 23 Apr 2010
Accepted Paper Series
HEC Paris - Finance Department, affiliation not provided to SSRN, University of Massachusetts Amherst - Department of Finance, Brooklyn College - CUNY, Drexel University, Loyola Marymount University - Department of Finance and Computer Information Systems, University of Rochester - Simon Business School, Temple University - Department of Finance, Southern Illinois University at Edwardsville - Department of Economics & Finance, University of California, Santa Barbara - Department of Economics, University of California, San Diego (UCSD) - Rady School of Management, University of Utah - David Eccles School of Business, Purdue University - Krannert School of Management, HEC Paris - Finance Department, Harvard Law School, Columbia Business School - Finance and Economics, New York University (NYU) - Department of Finance, Department of Economics, Texas A&M University, Texas A&M University - Department of Economics, International Food Policy Research Institute (IFPRI), IMD International, University of Georgia - Department of Banking and Finance, Southern Methodist University (SMU) - Edwin L. Cox School of Business, Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management, Columbia Business School - Accounting, Business Law & Taxation, University of South Florida - College of Business Administration, Gabelli School of Business, Fordham University, New York University (NYU) - Department of Finance, Gabelli School of Business, Fordham University and Loyola University of Chicago - Department of Finance
Downloads 1,288
43.

Cost Allocation for Capital Budgeting Decisions

Number of pages: 49 Posted: 19 Oct 2006
Working Paper Series
New York University (NYU) - Department of Accounting, University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,287
44.

Aggregate Earnings and Asset Prices

Journal of Accounting Research, Vol. 47, No. 5, 2009
Number of pages: 40 Posted: 20 Mar 2007 Last Revised: 24 Aug 2011
Accepted Paper Series
University of Chicago - Accounting, University of Texas at Dallas and Boston College - Carroll School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,271
45.

The Association between Changes in Interest Rates, Earnings, and Equity Values

Number of pages: 41 Posted: 14 Jul 2003
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 1,237
46.

Why Was Internet IPO Underpricing So Severe?

Number of pages: 48 Posted: 04 Oct 2001
Working Paper Series
University of Washington, Columbia Business School and University of Washington - Department of Accounting
Downloads 1,224
47.

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism

Number of pages: 54 Posted: 08 May 2007
Working Paper Series
University of Chicago - Accounting, University of Texas at Dallas and Rochester Institute of Technology (RIT)

Multiple version iconThere are 2 versions of this paper

Downloads 1,221
48.

Financial Information Globalization and Foreign Investment Decisions

Journal of Intrernational Accounting Research,11 (2), 2012
Number of pages: 42 Posted: 12 Aug 2009 Last Revised: 07 Dec 2014
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,194
49.

Does Public Ownership of Equity Improve Earnings Quality?

Harvard Business School Research Paper No. 09-105, Accounting Review, Forthcoming
Number of pages: 50 Posted: 23 Apr 2007 Last Revised: 27 Jul 2011
Accepted Paper Series
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,188
50.

Reputation Repair after a Serious Restatement

The Accounting Review 89.4 (Jul 2014): 1329., Rock Center for Corporate Governance at Stanford University Working Paper No. 163
Number of pages: 52 Posted: 22 Oct 2013 Last Revised: 06 Aug 2014
Accepted Paper Series
Chapman University - The George L. Argyros School of Business & Economics, University of Washington - Michael G. Foster School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,186