Search Results
Columbia: Accounting (Topic)

262,719 Total downloads

Viewing: 1 - 50 of 239 papers

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 45,705
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 15,670
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 - Accounting Group
Downloads 10,671
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 - Accounting Group
Downloads 8,976
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 8,296
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 7,599
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 7,130
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 7,022
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
Univeristy of San Diego - School of Business, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,317
10.

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 5,433
11.

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 5,375
12.

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

Number of pages: 51 Posted: 15 Jan 2009 Last Revised: 06 Dec 2018
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation
Downloads 4,716
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 4,552
14.

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: 87 Posted: 09 Jul 2016 Last Revised: 11 Oct 2018
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 3,114
15.

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 3,035
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 2,910
17.

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 2,890
18.

Incentives for Efficient Inventory Management: The Role of Historical Cost

Number of pages: 42 Posted: 19 Apr 2000
Working Paper Series
Columbia Buiness School and Stanford University - Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,782
19.

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 2,697
20.

Integrating Managerial and Tax Objectives in Transfer Pricing

Number of pages: 39 Posted: 16 Jul 2003
Working Paper Series
Columbia Buiness School, Columbia Business School - Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Downloads 2,618
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 2,548
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 2,466
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
Associate Professor and Cal Poly
Downloads 2,341
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 - 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, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP

Multiple version iconThere are 2 versions of this paper

Downloads 2,037
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 2,012
26.

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 1,915
27.

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 1,850
28.

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 1,836
29.

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 1,830
30.

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 1,769
31.

Consider Outsourcing Even What You Do Best

Number of pages: 36 Posted: 30 Nov 1999
Working Paper Series
Eco Fusion and Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,761
32.

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 1,512
33.

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 1,484
34.

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 1,471
35.

Corporate Culture: The Interview Evidence

Duke I&E Research Paper No. 2016-42, Columbia Business School Research Paper No. 16-70
Number of pages: 43 Posted: 24 Sep 2016 Last Revised: 30 Aug 2018
Working Paper Series
Duke University, Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Columbia Business School
Downloads 1,466
36.

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 1,461
37.

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 1,449
38.

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 1,435
39.

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 1,428
40.

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 1,412
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 1,393
42.

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 1,338
43.

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), Catolica Lisbon School of Business and Economics, University of Georgia - Department of Banking and Finance, Southern Methodist University (SMU) - Finance Department, Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management, INSEAD, University of South Florida - College of Business Administration, Fordham University - Gabelli School of Business, New York University (NYU) - Department of Finance, Fordham University - Gabelli School of Business and Loyola University of Chicago - Department of Finance
Downloads 1,325
44.

Cost Allocation for Capital Budgeting Decisions

Number of pages: 49 Posted: 19 Oct 2006
Working Paper Series
Columbia Buiness School, University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Downloads 1,324
45.

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 - Booth School of Business, University of Texas at Dallas and Boston College - Carroll School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,314
46.

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 1,276
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 - Booth School of Business, University of Texas at Dallas and Rochester Institute of Technology (RIT)

Multiple version iconThere are 2 versions of this paper

Downloads 1,274
48.

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 1,269
49.

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 1,250
50.

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 INSEAD
Downloads 1,201