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Columbia: Accounting (Topic)

275,279 Total downloads

Viewing: 1 - 50 of 244 papers

1.

Measuring Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 72 Posted: 01 Jan 2020 Last Revised: 17 Apr 2020
Accepted Paper Series
Columbia Business School, Harvard Business School and University of British Columbia
Downloads 340
2.

Decisions Under Persuasion

Number of pages: 43 Posted: 11 Dec 2019
Working Paper Series
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 52
3.

Accounting for Uncertainty: An Application of Bayesian Methods to Accruals Models

Number of pages: 47 Posted: 16 Jul 2019
Working Paper Series
Columbia University and Tilburg University - Tilburg School of Economics and Management
Downloads 169
4.

Analysts’ Earnings Forecast, Recommendation and Target Price Revisions

Posted: 21 May 2019
Accepted Paper Series
Hebrew University of Jerusalem - Jerusalem School of Business Administration, New York University and University of Texas at Dallas
5.

Earnings Quality on the Street

Number of pages: 66 Posted: 28 Mar 2019
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Columbia University - Accounting, Business Law & Taxation, Students and Columbia Business School
Downloads 402
6.

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

Contemporary Accounting Research, Forthcoming
Posted: 26 Dec 2018 Last Revised: 09 Jan 2019
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation

Multiple version iconThere are 2 versions of this paper

7.

Virtues of Integrity and Veracity in Reporting, Data Alone Is Not Enough. A Case Study Approach

European Accounting and Management Review, Vol. 4, No. 2, 93-110
Number of pages: 18 Posted: 08 Aug 2018 Last Revised: 12 Oct 2018
Accepted Paper Series
University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 16
8.

Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence From the Indian Companies Act 2013

Journal of Accounting Research, Vol. 55, No. 5, 2017, Columbia Business School Research Paper No. 18-29
Posted: 12 Mar 2018
Accepted Paper Series
Indian School of Business (ISB), Hyderabad and Columbia Business School

Multiple version iconThere are 2 versions of this paper

9.

Team Incentives and Bonus Floors in Relational Contracts

Columbia Business School Research Paper No. 18-43
Number of pages: 59 Posted: 08 Mar 2018 Last Revised: 06 Mar 2019
Working Paper Series
Columbia Business School and Duke University - Fuqua School of Business
Downloads 121
10.

Terminal Value

Columbia Business School Research Paper No. 18-12
Number of pages: 56 Posted: 04 Jan 2018 Last Revised: 25 Apr 2019
Working Paper Series
Columbia University - Columbia Business School
Downloads 447
11.

The Expected Rate of Credit Losses on Banks' Loan Portfolios

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 18-6
Posted: 20 Dec 2017
Accepted Paper Series
Columbia University - Columbia Business School, Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School

Multiple version iconThere are 3 versions of this paper

12.

The Changing Landscape of Auditor Litigation

Stanford Law and Economics Olin Working Paper No. 512, Columbia Business School Research Paper No. 17-110
Number of pages: 62 Posted: 30 Nov 2017 Last Revised: 16 Oct 2019
Working Paper Series
Stanford Law School, Columbia Business School and Harvard Business School
Downloads 486
13.

Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments: Evidence from the Insurance Industry

Columbia Business School Research Paper No. 17-109
Number of pages: 52 Posted: 27 Nov 2017 Last Revised: 22 Feb 2019
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University
Downloads 241
14.

Stock Trades of Securities and Exchange Commission (SEC) Employees

Journal of Law and Economics, 2017 (Vol. 60, p. 441-477), Columbia Business School Research Paper No. 17-105
Number of pages: 62 Posted: 23 Oct 2017 Last Revised: 24 Mar 2018
Accepted Paper Series
Columbia Business School and Arizona State University (ASU) - School of Accountancy
Downloads 545
15.

The Valuation Implications of Overproduction

Columbia Business School Research Paper No. 17-102
Number of pages: 28 Posted: 17 Oct 2017 Last Revised: 24 Sep 2019
Working Paper Series
Columbia University - Columbia Business School
Downloads 287
16.

Do Executive Compensation Contracts Maximize Firm Value? Indications from a Quasi-Natural Experiment

Columbia Business School Research Paper No. 17-69, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 52 Posted: 03 Oct 2017 Last Revised: 08 Aug 2019
Working Paper Series
Bar-Ilan University - Graduate School of Business Administration, Tel Aviv University - Coller School of Management, George Washington University - School of Business and The Department of Management and Economics, The Open University of Israel
Downloads 458
17.

Bank Lending Standards and Borrower Accounting Conservatism

Columbia Business School Research Paper No. 17-95
Number of pages: 59 Posted: 19 Sep 2017 Last Revised: 13 Mar 2018
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation and Boston College
Downloads 251
18.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161

Columbia Business School Research Paper No. 17-94, 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 15 Sep 2017 Last Revised: 20 Mar 2020
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, Columbia Business School - Accounting, Business Law & Taxation and Florida State University - College of Business
Downloads 401
19.

Foreign Currency: Accounting, Communication and Management of Risks

Columbia Business School Research Paper No. 17-93
Number of pages: 89 Posted: 07 Sep 2017 Last Revised: 30 Jan 2018
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School
Downloads 320
20.

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

Review of Accounting Studies, 2018, Vol 23(2), 732-783, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017 Last Revised: 25 May 2018
Accepted Paper Series
Tel Aviv University - Coller School of Management, Florida State University, Duke University School of Law, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting
Downloads 1,269
21.

Do the FASB's Standards Add Shareholder Value?

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 17-82
Number of pages: 97 Posted: 07 Aug 2017
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 221
22.

Synthetic Credit Ratings and the Inefficiency of Agency Ratings

Columbia Business School Research Paper No. 17-81
Number of pages: 44 Posted: 04 Aug 2017 Last Revised: 01 Jan 2018
Working Paper Series
Columbia University - Columbia Business School
Downloads 216
23.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Columbia Business School Research Paper No. 17-80
Posted: 03 Aug 2017
Working Paper Series
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business
24.

Towards a Financial Statement Based Approach to Modeling Systemic Risk in Insurance and Banking

Columbia Business School Research Paper No. 17-77
Number of pages: 70 Posted: 31 Jul 2017
Working Paper Series
Columbia University - Department of Industrial Engineering and Operations Research (IEOR), Columbia University - Department of Chemical Engineering, Columbia Business School, Department of Chemical Engineering and Columbia University, Department of Chemical Engineering, Students
Downloads 233
25.

EBITDA, EBITA, or EBIT?

Columbia Business School Research Paper No. 17-71
Number of pages: 54 Posted: 17 Jul 2017 Last Revised: 21 Oct 2019
Working Paper Series
Columbia University - Columbia Business School
Downloads 1,681
26.

Impact of Reporting Frequency on UK Public Companies

CFA Institute Research Foundation 2017B - 1, Columbia Business School Research Paper No. 17-59
Number of pages: 28 Posted: 31 May 2017
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Duke University - Fuqua School of Business and Columbia Business School
Downloads 106
27.

Do Heads Roll? An Empirical Analysis of CEO Turnover and Pay When the Corporation is Federally Prosecuted

Virginia Law and Economics Research Paper No. 2017-11, Columbia Business School Research Paper No. 17-54
Number of pages: 36 Posted: 11 May 2017 Last Revised: 30 Mar 2018
Accepted Paper Series
Duke University School of Law, University of Minnesota - Twin Cities - Carlson School of Management and Columbia Business School
Downloads 245
28.

Explaining Returns through Valuation

Columbia Business School Research Paper No. 17-38
Number of pages: 57 Posted: 23 Mar 2017 Last Revised: 27 Oct 2019
Working Paper Series
City University of NY, Baruch College, Zicklin School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 537
29.

Uncertainty in Managers’ Reporting Objectives and Investors’ Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 19 Jan 2017 Last Revised: 04 Oct 2018
Accepted Paper Series
University of Miami - Miami Business School, University of Texas at Austin - McCombs School of Business and Harvard University - Business School (HBS)
Downloads 440
30.

A Theory of the Accounting Accelerator

Columbia Business School Research Paper No. 17-7
Number of pages: 41 Posted: 06 Jan 2017
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management and University of California, San Diego (UCSD) - Rady School of Management
Downloads 181
31.

Does Option-Based Compensation Affect Payout Policy? Evidence from FAS123R

Columbia Business School Research Paper No. 17-2, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 68 Posted: 02 Dec 2016 Last Revised: 24 Jul 2017
Working Paper Series
University of Miami - Miami Business School and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 243
32.

The Changing Relevance of Accounting Information to Debt Holders Over Time

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 16-72
Posted: 07 Oct 2016
Accepted Paper Series
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD

Multiple version iconThere are 2 versions of this paper

33.

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 2,083
34.

Consequences of Mandatory Quarterly Reporting: The U.K. Experience

Columbia Business School Research Paper No. 17-33
Number of pages: 52 Posted: 30 Aug 2016 Last Revised: 15 Mar 2017
Working Paper Series
Duke University - Fuqua School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Columbia Business School
Downloads 689
35.

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: 101 Posted: 09 Jul 2016 Last Revised: 27 Jun 2019
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 4,898
36.

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
Number of pages: 60 Posted: 05 Jul 2016 Last Revised: 14 Dec 2016
Working Paper Series
Boston University - Department of Accounting, University of Miami - Miami Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 158
37.

Large Shareholders and Credit Ratings

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 59 Posted: 28 May 2016
Accepted Paper Series
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System
Downloads 300
38.

The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth

Columbia Business School Research Paper No. 16-6, Harvard Business School Accounting & Management Unit Working Paper No. 18-006
Number of pages: 48 Posted: 08 Jan 2016 Last Revised: 15 Feb 2019
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Harvard Business School
Downloads 602
39.

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence From Lender and Manager Co-migration

The Accounting Review, Forthcoming
Number of pages: 79 Posted: 08 Dec 2015 Last Revised: 05 Oct 2018
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 317
40.

Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 May 2015 Last Revised: 20 Feb 2018
Accepted Paper Series
Indian School of Business (ISB), Hyderabad and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 446
41.

Who Gets Swindled in Ponzi Schemes?

Number of pages: 35 Posted: 29 Mar 2015
Working Paper Series
Emory University, Columbia Business School and Emory University - Department of Accounting
Downloads 469
42.

Tax Avoidance and Dupont Measures of Future Performance

Columbia Business School Research Paper No. 15-29
Number of pages: 41 Posted: 22 Mar 2015
Working Paper Series
INSEAD, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 479
43.

The Expected Rate of Credit Losses on Banks' Loan Portfolios

Columbia Business School Research Paper No. 15-21
Posted: 12 Feb 2015 Last Revised: 18 Dec 2017
Working Paper Series
Columbia University - Columbia Business School, Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School

Multiple version iconThere are 3 versions of this paper

44.

Evidence on Contagion in Earnings Management

Accounting Review, Vol. 90, No. 6 (November 2015) pp. 2337-2373
Number of pages: 59 Posted: 10 Feb 2015 Last Revised: 25 Jun 2016
Accepted Paper Series
Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia Business School
Downloads 341
46.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Accepted Paper Series
University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business
47.

Reputation Repair after a Serious Restatement

Accounting Review, 2014, Stanford University Graduate School of Business Research Paper No. 14-20
Posted: 26 May 2014
Accepted Paper Series
University of Texas-Arlington, University of Washington - Michael G. Foster School of Business and Columbia Business School

Multiple version iconThere are 2 versions of this paper

48.

Did Going Public Impair Moody's Credit Ratings?

Journal of Financial Economics (JFE), Forthcoming
Posted: 26 May 2014
Accepted Paper Series
Rutgers Business School, Columbia Business School and Board of Governors of the Federal Reserve System

Multiple version iconThere are 2 versions of this paper

49.

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 3,123
50.

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 2,645