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Columbia: Accounting (Topic)

264,459 Total downloads

Viewing: 1 - 50 of 240 papers

1.

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
2.

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 7
3.

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

4.

Team Incentives and Bonus Floors in Relational Contracts

Columbia Business School Research Paper No. 18-43
Number of pages: 57 Posted: 08 Mar 2018
Working Paper Series
Columbia Business School and Duke University - Fuqua School of Business
Downloads 83
5.

Terminal Value

Columbia Business School Research Paper No. 18-12
Number of pages: 70 Posted: 04 Jan 2018
Working Paper Series
Columbia University - Columbia Business School
Downloads 308
6.

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

7.

The Changing Landscape of Auditor Litigation and Its Implications for Audit Quality

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: 23 Oct 2018
Working Paper Series
Stanford Law School, Columbia Business School and Harvard Business School
Downloads 272
8.

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 155
9.

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 494
10.

Overproduction and EBITDA

Columbia Business School Research Paper No. 17-102
Number of pages: 39 Posted: 17 Oct 2017
Working Paper Series
Columbia University - Columbia Business School
Downloads 210
11.

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

Columbia Business School Research Paper No. 17-69, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 40 Posted: 03 Oct 2017
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 361
12.

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 234
13.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from Statement of Financial Accounting Standard Number 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: 30 Jul 2018
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 281
14.

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 229
15.

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, Ohio State University (OSU) - Fisher College of Business, 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 1,041
16.

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 154
17.

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 166
18.

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
19.

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 139
20.

EBITDA, EBITA, or EBIT?

Columbia Business School Research Paper No. 17-71
Number of pages: 68 Posted: 17 Jul 2017 Last Revised: 10 Jan 2018
Working Paper Series
Columbia University - Columbia Business School
Downloads 1,109
21.

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 77
22.

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 210
23.

Explaining Returns through Valuation

Columbia Business School Research Paper No. 17-38
Number of pages: 57 Posted: 23 Mar 2017 Last Revised: 03 Feb 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 447
24.

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
Associate Professor, University of Texas at Austin and Columbia Business School - Accounting, Business Law & Taxation
Downloads 385
25.

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 169
26.

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
Associate Professor and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 219
27.

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

28.

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 1,542
29.

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 493
30.

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 3,359
31.

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, Associate Professor and University of Michigan, Stephen M. Ross School of Business
Downloads 146
32.

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 271
33.

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 533
34.

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, Columbia University - Columbia Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 242
35.

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 390
36.

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 361
37.

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 456
38.

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

39.

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 278
41.

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

Multiple version iconThere are 2 versions of this paper

42.

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
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

43.

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

44.

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 2,931
45.

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 2,489
46.

Did Going Public Impair Moody's Credit Ratings?

Number of pages: 61 Posted: 25 Oct 2013
Working 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

Downloads 255
47.

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 1,348
48.

Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?

Number of pages: 64 Posted: 26 Sep 2013 Last Revised: 27 Sep 2013
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Columbia Business School and University of Arizona
Downloads 192
49.

Tax Avoidance and Future Profitability

Columbia Business School Research Paper No. 13-10
Number of pages: 54 Posted: 03 Mar 2013
Working Paper Series
INSEAD, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 784
50.

The Changing Relevance of Accounting Information to Debt Holders over Time

Number of pages: 52 Posted: 22 Oct 2012 Last Revised: 18 Aug 2017
Working 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

Downloads 361