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Columbia: Accounting (Topic)
245,858 Total downloads

Columbia Business School Logo
Showing Papers 1 - 50 of 220
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Incl. Electronic Paper Explaining Returns through Valuation
Columbia Business School Research Paper No. 17-38
Erik Johannesson and James A. Ohlson
Columbia University - Columbia Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 23, 2017
Working Paper Series
146 downloads

Incl. Electronic Paper Uncertainty in Managers’ Reporting Objectives and Investors’ Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures
Columbia Business School Research Paper No. 17-14
Fabrizio Ferri, Ronghuo Zheng and Yuan Zou
Columbia Business School - Accounting, Business Law & Taxation, University of Texas at Austin and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: January 19, 2017
Last Revised: March 17, 2017
Working Paper Series
137 downloads

Incl. Electronic Paper A Theory of the Accounting Accelerator
Columbia Business School Research Paper No. 17-7
Jeremy Bertomeu and Edwige Cheynel
City University of New York (CUNY) - Stan Ross Department of Accountancy and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: January 06, 2017
Working Paper Series
101 downloads

Incl. Electronic Paper Does Option-based Compensation Affect Payout Policy? Evidence from FAS123R
Columbia Business School Research Paper No. 17-2
Fabrizio Ferri and Nan Li
Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: December 02, 2016
Last Revised: April 25, 2017
Working Paper Series
91 downloads

Incl. Electronic Paper Does Option-based Compensation Affect Payout Policy? Evidence from FAS123R
Columbia Business School Research Paper No. 17-2
Fabrizio Ferri and Nan Li
Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: December 02, 2016
Working Paper Series
1 downloads

The Changing Relevance of Accounting Information to Debt Holders Over Time
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 16-72
Dan Givoly, Carla Hayn and Sharon P. Katz
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
Date Posted: October 07, 2016
Accepted Paper Series

Incl. Electronic Paper Corporate Culture: The Interview Evidence
Duke I&E Research Paper No. 2016-42, Columbia Business School Research Paper No. 16-70
John R. Graham, Campbell R. Harvey, Jillian A. Popadak and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School
Date Posted: September 24, 2016
Last Revised: October 18, 2016
Working Paper Series
657 downloads

Incl. Electronic Paper Consequences of Mandatory Quarterly Reporting: The U.K. Experience
Columbia Business School Research Paper No. 17-33
Suresh Nallareddy, Robert Pozen and Shivaram Rajgopal
Duke University - Fuqua School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Columbia Business School
Date Posted: August 30, 2016
Last Revised: March 15, 2017
Working Paper Series
71 downloads

Incl. Electronic Paper 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
John R. Graham, Campbell R. Harvey, Jillian A. Popadak and Shivaram Rajgopal
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School
Date Posted: July 09, 2016
Last Revised: March 03, 2017
Working Paper Series
1395 downloads

Incl. Electronic Paper Market Valuation of Anticipated Governance Changes: Evidence from Contentious Shareholder Meetings
Columbia Business School Research Paper No. 16-47, 27th Annual Conference on Financial Economics and Accounting Paper
Francois Brochet, Fabrizio Ferri and Gregory S. Miller
Boston University - Department of Accounting, Columbia Business School - Accounting, Business Law & Taxation and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 05, 2016
Last Revised: December 14, 2016
Working Paper Series
105 downloads

Incl. Electronic Paper Large Shareholders and Credit Ratings
Journal of Financial Economics (JFE), Forthcoming
Simi Kedia, Shivaram Rajgopal and Xing (Alex) Zhou
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System
Date Posted: May 28, 2016
Accepted Paper Series
161 downloads

Incl. Electronic Paper The Role of Taxes in the Disparity between Corporate Performance and Economic Growth
Columbia Business School Research Paper No. 16-6
Urooj Khan, Suresh Nallareddy and Ethan Rouen
Columbia Business School - Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Columbia Business School
Date Posted: January 08, 2016
Last Revised: December 20, 2016
Working Paper Series
287 downloads

Incl. Electronic Paper Co-Migration and the Benefits of Relationships in Bank Lending
Columbia Business School Research Paper No. 15-98
Urooj Khan, Xinlei Li, Christopher D. Williams and Regina Wittenberg Moerman
Columbia Business School - Accounting, Business Law & Taxation, Columbia University - Columbia Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Date Posted: December 08, 2015
Working Paper Series
161 downloads

Incl. Electronic Paper Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013
Hariom Manchiraju and Shivaram Rajgopal
Indian School of Business (ISB), Hyderabad and Columbia Business School
Date Posted: May 06, 2015
Last Revised: March 10, 2017
Working Paper Series
207 downloads

Incl. Electronic Paper Who Gets Swindled in Ponzi Schemes?
Stephen Deason, Shivaram Rajgopal and Gregory B. Waymire
Emory University, Columbia Business School and Emory University - Goizueta Business School
Date Posted: March 29, 2015
Working Paper Series
203 downloads

Incl. Electronic Paper Tax Avoidance and Dupont Measures of Future Performance
Columbia Business School Research Paper No. 15-29
Sharon P. Katz, Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 22, 2015
Working Paper Series
369 downloads

Incl. Electronic Paper The Expected Rate of Credit Losses on Banks' Loan Portfolios
Columbia Business School Research Paper No. 15-21
Trevor S. Harris, Urooj Khan and Doron Nissim
Columbia University - Columbia Business School, Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: February 12, 2015
Last Revised: March 07, 2017
Working Paper Series
248 downloads

Incl. Electronic Paper Evidence on Contagion in Earnings Management
Accounting Review, Vol. 90, No. 6 (November 2015) pp. 2337-2373
Simi Kedia, Kevin Koh and Shivaram Rajgopal
Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia Business School
Date Posted: February 10, 2015
Last Revised: June 25, 2016
Accepted Paper Series
77 downloads

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?
Accounting Review, Forthcoming
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - Department of Accountancy, Columbia Business School and Duke University - Fuqua School of Business
Date Posted: July 27, 2014
Accepted Paper Series

R2 and Idiosyncratic Risk Are Not Interchangeable
Accounting Review, Forthcoming
Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Texas at Dallas - Naveen Jindal School of Management, Columbia Business School and Duke University - Fuqua School of Business
Date Posted: July 27, 2014
Accepted Paper Series

Reputation Repair after a Serious Restatement
Accounting Review, 2014, Stanford University Graduate School of Business Research Paper No. 14-20
Jivas Chakravarthy, Ed deHaan and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Washington - Michael G. Foster School of Business and Columbia Business School
Date Posted: May 26, 2014
Accepted Paper Series

Did Going Public Impair Moody's Credit Ratings?
Journal of Financial Economics (JFE), Forthcoming
Simi Kedia, Shivaram Rajgopal and Xing (Alex) Zhou
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System
Date Posted: May 26, 2014
Accepted Paper Series

Incl. Electronic Paper The Misrepresentation of Earnings
Financial Analysts Journal, Forthcoming
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Date Posted: January 09, 2014
Last Revised: August 12, 2015
Accepted Paper Series
2683 downloads

Incl. Electronic Paper A Guide to Earnings Quality
Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Date Posted: October 31, 2013
Working Paper Series
2140 downloads

Incl. Electronic Paper Did Going Public Impair Moody's Credit Ratings?
Simi Kedia, Shivaram Rajgopal and Xing (Alex) Zhou
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System
Date Posted: October 25, 2013
Working Paper Series
233 downloads

Incl. Electronic Paper 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
Jivas Chakravarthy, Ed deHaan and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Washington - Michael G. Foster School of Business and Columbia Business School
Date Posted: October 22, 2013
Last Revised: August 06, 2014
Accepted Paper Series
1144 downloads

Incl. Electronic Paper Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?
Hemang Desai, Shivaram Rajgopal and Jeff Jiewei Yu
Southern Methodist University - Cox School of Business, Columbia Business School and University of Arizona
Date Posted: September 26, 2013
Last Revised: September 27, 2013
Working Paper Series
167 downloads

Incl. Electronic Paper Tax Avoidance and Future Profitability
Columbia Business School Research Paper No. 13-10
Sharon P. Katz, Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 03, 2013
Working Paper Series
653 downloads

Incl. Electronic Paper The Changing Relevance of Accounting Information to Debt Holders over Time
Dan Givoly, Carla Hayn and Sharon P. Katz
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
Date Posted: October 22, 2012
Last Revised: August 17, 2016
Working Paper Series
278 downloads

Incl. Electronic Paper Relative Valuation of U.S. Insurance Companies
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 12-3
Doron Nissim
Columbia University - Columbia Business School
Date Posted: January 07, 2012
Accepted Paper Series
528 downloads

Incl. Electronic Paper How Does Residual Income Affect Investment? The Role of Prior Performance Measures
Management Science, Vol. 52, No. 3, pp. 383-394, 2006
Sudhakar V. Balachandran
University of Illinois at Chicago
Date Posted: October 20, 2011
Accepted Paper Series
161 downloads

Incl. Electronic Paper Internal Pricing
Foundations and Trends in Accounting, Vol. 3, No. 4, pp. 223-313, 2008
Tim Baldenius
New York University (NYU) - Department of Accounting
Date Posted: October 20, 2011
Accepted Paper Series
185 downloads

Incl. Electronic Paper Predictability and the Earnings-Returns Relation
Journal of Financial Economics, Vol. 94, No. 1, pp. 81-106, 2008
Gil Sadka and Ronnie Sadka
University of Texas at Dallas and Boston College - Carroll School of Management
Date Posted: October 20, 2011
Accepted Paper Series
64 downloads

Incl. Electronic Paper The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting
Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: August 25, 2011
Last Revised: October 19, 2011
Accepted Paper Series
793 downloads

Incl. Electronic Paper Aggregate Earnings and Asset Prices
Columbia Business School Research Paper
Ray Ball, Gil Sadka and Ronnie Sadka
University of Chicago - Accounting, University of Texas at Dallas and Boston College - Carroll School of Management
Date Posted: August 24, 2011
Last Revised: August 30, 2011
Working Paper Series
81 downloads

Incl. Electronic Paper Debt Contracts, Loss Given Default and Accounting Information
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Date Posted: August 02, 2011
Last Revised: August 10, 2016
Working Paper Series
468 downloads

Incl. Electronic Paper Analysts’ Earnings Forecast, Recommendation and Target Price Revisions
Ronen Feldman, Joshua Livnat and Yuan Zhang
Hebrew University of Jerusalem - Jerusalem School of Business Administration, New York University and University of Texas at Dallas
Date Posted: July 12, 2011
Working Paper Series
628 downloads

Cover Me: Managers' Responses to Changes in Analyst Coverage in the Post-Regulation FD Period
The Accounting Review, Forthcoming
Divya Anantharaman and Yuan Zhang
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Texas at Dallas
Date Posted: May 11, 2011
Accepted Paper Series

Incl. Electronic Paper Accounting for Revenues: A Framework for Standard Setting
Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman and Eiko Tsujiyama
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 and Waseda University - Graduate School of Commerce
Date Posted: March 27, 2011
Last Revised: June 11, 2013
Accepted Paper Series
707 downloads

Incl. Electronic Paper Illiquidity and Earnings Predictability
Columbia Business School Research Paper No. 11-1
Jon N. Kerr, Gil Sadka and Ronnie Sadka
City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Texas at Dallas and Boston College - Carroll School of Management
Date Posted: March 04, 2011
Last Revised: March 18, 2013
Working Paper Series
351 downloads

Incl. Electronic Paper 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
Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama and T. Jeffrey Wilks
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
Date Posted: February 28, 2011
Last Revised: June 11, 2013
Accepted Paper Series
1322 downloads

Incl. Electronic Paper Accounting for Marketing Activities: Implications for Marketing Research and Practice
Natalie Mizik and Doron Nissim
University of Washington and Columbia University - Columbia Business School
Date Posted: February 25, 2011
Last Revised: August 14, 2011
Working Paper Series
517 downloads

Incl. Electronic Paper Analysis and Valuation of Insurance Companies
CE|ASA (Center for Excellence in Accounting and Security Analysis) Industry Study No. 2
Doron Nissim
Columbia University - Columbia Business School
Date Posted: January 13, 2011
Last Revised: August 14, 2011
Working Paper Series
1603 downloads

Incl. Electronic Paper Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage?
Columbia Business School Research Paper No. 12-4
Wen Jin, Joshua Livnat and Yuan Zhang
Quantitative Management Associates, New York University and University of Texas at Dallas
Date Posted: January 10, 2011
Last Revised: January 13, 2012
Working Paper Series
785 downloads

Incl. Electronic Paper Camouflaged Earnings Management
Itay Kama and Nahum D. Melumad
Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: December 31, 2010
Last Revised: April 27, 2012
Working Paper Series
717 downloads

Incl. Electronic Paper 'Low Cost' Shareholder Activism: A Review of the Evidence
RESEARCH HANDBOOK ON THE ECONOMICS OF CORPORATE LAW, Claire Hill & Brett McDonnell, eds., Elgar Publishers, Forthcoming
Fabrizio Ferri
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: December 02, 2010
Accepted Paper Series
461 downloads

Incl. Electronic Paper How Does Income Smoothing Affect the Cost of Private Debt?
Columbia Business School Research Paper No. 12/38
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Date Posted: November 17, 2010
Last Revised: October 29, 2016
Working Paper Series
861 downloads

The Credit Crisis of 2008: An Overview
HBS Case No. 110-048, Harvard Business School Accounting & Management Unit
V. G. Narayanan, Fabrizio Ferri and Lisa Brem
Harvard University - Accounting & Control Unit, Columbia Business School - Accounting, Business Law & Taxation and Harvard Business School
Date Posted: November 08, 2010
Working Paper Series

Are CEOs Compensated for Value Destroying Growth in Earnings?
Review of Accounting Studies, Vol. 15, No. 1, 2010
Sudhakar V. Balachandran and Partha S. Mohanram
University of Illinois at Chicago and University of Toronto - Rotman School of Management
Date Posted: September 03, 2010
Accepted Paper Series

Is the Decline in the Value Relevance of Accounting Driven by Increased Conservatism?
Review of Accounting Studies, Forthcoming
Sudhakar V. Balachandran and Partha S. Mohanram
University of Illinois at Chicago and University of Toronto - Rotman School of Management
Date Posted: September 03, 2010
Accepted Paper Series


 

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