REGISTER
SIGN IN
Email
This field is required
Password
This field is required
Sign in
Remember me
Forgot ID or Password?
Register now
- Your Account
- User Home
- Personal Info
- Affiliations
- Subscriptions
- My Papers
- My Briefcase
- Sign out
|
|
||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||
|
SSRN eLibrary Statistics:
|
||||||||||||||||||||||||||||||||
SSRN eLibrary Search Results
Wharton School: Accounting (Topic)
272,283 Total downloads
Accounting Quality and the Transmission of Monetary PolicyChris Armstrong, Stephen Glaeser and John D. Kepler University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department Date Posted: March 16, 2017 Working Paper Series 283 downloads
Internal versus External Earnings per Share Goals and CEO IncentivesSimon Business School Working Paper No. FR 17-09 Chris Armstrong, Jacky Chau, Christopher D. Ittner and Jason J. Xiao University of Pennsylvania - Accounting Department, The Chinese University of Hong Kong (CUHK) - CUHK Business School, University of Pennsylvania - Accounting Department and University of Rochester - Simon Business School Date Posted: February 18, 2017 Working Paper Series 156 downloads
Regulatory Asset Thresholds and Acquisition Activity in the Banking IndustryHailey B. Ballew, Michael Iselin and Allison Nicoletti Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Minnesota - Twin Cities - Department of Accounting and University of Pennsylvania - Accounting Department Date Posted: February 03, 2017 Last Revised: June 20, 2017 Working Paper Series 72 downloads
Do Independent Directors Cause Improvements in Firm Transparency?Chris Armstrong, John E. Core and Wayne R. Guay University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department Date Posted: April 01, 2012 Last Revised: August 27, 2013 Working Paper Series 815 downloads
The Efficacy of Shareholder Voting: Evidence from Equity Compensation PlansJournal of Accounting Research, Vol. 51, Issue 5, pages 909-950, December 2013, Rock Center for Corporate Governance at Stanford University Working Paper No. 112, Stanford University Graduate School of Business Research Paper No. 2997 Chris Armstrong, Ian D. Gow and David F. Larcker University of Pennsylvania - Accounting Department, Harvard University - Accounting & Control Unit and Stanford University - Graduate School of Business Date Posted: March 14, 2012 Last Revised: October 26, 2013 Accepted Paper Series 608 downloads The Usefulness of Long-Term Accruals Abacus, Vol. 37, No. 1, 2001 Wayne R. Guay and Baljit K. Sidhu University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting Date Posted: November 05, 2011 Accepted Paper Series
Shaping Liquidity: On the Causal Effects of Voluntary DisclosureJournal of Finance, Forthcoming Karthik Balakrishnan, Mary Brooke Billings, Bryan T. Kelly and Alexander Ljungqvist London Business School, New York University, University of Chicago - Booth School of Business and New York University (NYU) - Department of Finance Date Posted: October 28, 2011 Last Revised: August 25, 2013 Accepted Paper Series 1649 downloads The Usefulness of Long-Term Accruals Abacus, No. 37, pp. 110–131, 2001 , Wayne R. Guay and Baljit K. Sidhu University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting Date Posted: October 28, 2011 Accepted Paper Series
Properties of Implied Cost of Capital Using Analysts’ ForecastsAustralian Journal of Management, Vol. 36, No. 2, 2011 Wayne R. Guay, S.P. Kothari and Susan Shu University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management Date Posted: October 24, 2011 Last Revised: August 17, 2012 Accepted Paper Series 94 downloads
Determinants and Trading Performance of Equity Deferrals by Corporate Outside DirectorsFrancesca Franco, Christopher D. Ittner and Oktay Urcan London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign Date Posted: October 14, 2011 Last Revised: August 21, 2015 Working Paper Series 261 downloads Capital Gains Taxes and Expected Rates of Return The Accounting Review, Vol. 87, No. 3, May 2012 Stephanie A. Sikes and Robert E. Verrecchia University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department Date Posted: October 01, 2011 Last Revised: January 25, 2014 Accepted Paper Series
The Relation between Reporting Quality and Financing and Investment: Evidence from Changes in Financing CapacityKarthik Balakrishnan, John E. Core and Rodrigo S. Verdi London Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) Date Posted: September 24, 2011 Last Revised: July 08, 2013 Working Paper Series 687 downloads
Competition and Financial Accounting MisreportingKarthik Balakrishnan and Daniel A. Cohen London Business School and University of Texas at Dallas - Naveen Jindal School of Management Date Posted: September 15, 2011 Last Revised: October 02, 2013 Working Paper Series 976 downloads
Executive Overconfidence and the Slippery Slope to Financial MisreportingJournal of Accounting & Economics (JAE), Forthcoming Catherine M. Schrand and Sarah L. C. Zechman University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business Date Posted: August 31, 2011 Accepted Paper Series 833 downloads
Capital Market Consequences of Managers’ Voluntary Disclosure StylesJournal of Accounting & Economics (JAE), Forthcoming Holly Yang Singapore Management University - School of Accountancy Date Posted: August 24, 2011 Accepted Paper Series 268 downloads Tax-Sensitive Institutional Investors 2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions Jennifer L. Blouin, Brian J. Bushee and Stephanie A. Sikes University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department Date Posted: August 06, 2011 Working Paper Series Do Investors Benefit from Selective Access to Management? Journal of Financial Reporting, Forthcoming Brian J. Bushee, Michael J. Jung and Gregory S. Miller University of Pennsylvania - The Wharton School, New York University - Leonard N. Stern School of Business and University of Michigan, Stephen M. Ross School of Business Date Posted: July 07, 2011 Last Revised: April 05, 2017 Accepted Paper Series
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven OvervaluationManagement Science 58: 308-319 Nicholas Seybert and Holly Yang University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy Date Posted: May 05, 2011 Last Revised: July 09, 2014 Accepted Paper Series 132 downloads
Market-to-Revenue Multiples in Public and Private Capital MarketsAustralian Journal of Management, Vol. 36, No. 1, pp. 15-57, 2011 Chris Armstrong, Tony Davila, George Foster and John R. M. Hand University of Pennsylvania - Accounting Department, University of Navarra - IESE Business School, Stanford Graduate School of Business and University of North Carolina Kenan-Flagler Business School Date Posted: May 05, 2011 Accepted Paper Series 47 downloads
Properties of Implied Cost of Capital Using Analysts’ ForecastsAustralian Journal of Management, Vol. 36, No. 2, 2011 Wayne R. Guay, S.P. Kothari and Susan Shu University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College - Carroll School of Management Date Posted: May 05, 2011 Last Revised: August 17, 2012 Accepted Paper Series 23 downloads Information Asymmetry, Information Precision, and the Cost of Capital Review of Finance, Forthcoming Richard A. Lambert, Christian Leuz and Robert E. Verrecchia University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department Date Posted: April 26, 2011 Accepted Paper Series Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting Journal of Accounting Research, Vol. 49, No. 2, pp. 573-594, 2011 Luzi Hail University of Pennsylvania - The Wharton School Date Posted: April 03, 2011 Accepted Paper Series
Market-to-Revenue Multiples in Public and Private Capital MarketsChris Armstrong, Tony Davila, George Foster and John R. M. Hand University of Pennsylvania - Accounting Department, University of Navarra - IESE Business School, Stanford Graduate School of Business and University of North Carolina Kenan-Flagler Business School Date Posted: March 30, 2011 Working Paper Series 138 downloads
Does Tax Aggressiveness Reduce Corporate Transparency?Karthik Balakrishnan, Jennifer L. Blouin and Wayne R. Guay London Business School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department Date Posted: March 27, 2011 Last Revised: January 30, 2013 Working Paper Series 2354 downloads Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms Journal of Accounting Research, Forthcoming Gavin Cassar INSEAD Date Posted: February 06, 2011 Accepted Paper Series
Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. FirmsGavin Cassar INSEAD Date Posted: January 29, 2011 Last Revised: November 16, 2011 Working Paper Series 185 downloads
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and EnforcementECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04 Hans Bonde Christensen, Luzi Hail and Christian Leuz University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business Date Posted: January 23, 2011 Last Revised: April 06, 2016 Working Paper Series 3160 downloads
Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value ReportingLuzi Hail University of Pennsylvania - The Wharton School Date Posted: January 11, 2011 Last Revised: November 20, 2011 Working Paper Series 253 downloads
Industry and Startup Experience on Entrepreneur Forecast Performance in New FirmsGavin Cassar INSEAD Date Posted: December 24, 2010 Last Revised: October 04, 2013 Working Paper Series 325 downloads Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards Accounting Horizons, Vol. 24, No. 4, pp. 567-588, 2010 Luzi Hail, Christian Leuz and Peter D. Wysocki University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and University of Miami - School of Business Administration Date Posted: December 18, 2010 Accepted Paper Series
Do Risk Management Practices Work? Evidence from Hedge FundsChicago Booth Research Paper No. 13-13, Fama-Miller Working Paper, 26th Australasian Finance and Banking Conference 2013 Gavin Cassar and Joseph J. Gerakos INSEAD and Tuck School of Business at Dartmouth College Date Posted: December 09, 2010 Last Revised: December 16, 2016 Working Paper Series 1825 downloads Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns Review of Financial Studies, Forthcoming Gavin Cassar and Joseph J. Gerakos INSEAD and Tuck School of Business at Dartmouth College Date Posted: November 10, 2010 Accepted Paper Series
When Does Information Asymmetry Affect the Cost of Capital?Journal of Accounting Research, Forthcoming Chris Armstrong, John E. Core, Daniel J. Taylor and Robert E. Verrecchia University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department Date Posted: October 25, 2010 Last Revised: March 09, 2015 Accepted Paper Series 1731 downloads
Capital Market Consequences of Managers’ Voluntary Disclosure StylesHolly Yang Singapore Management University - School of Accountancy Date Posted: October 13, 2010 Last Revised: June 11, 2014 Working Paper Series 566 downloads Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010 Luzi Hail, Christian Leuz and Peter D. Wysocki University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and University of Miami - School of Business Administration Date Posted: September 10, 2010 Accepted Paper Series Determinants of Hedge Fund Internal Controls and Fees Accounting Review, Vol. 85, No. 6, 2010 Gavin Cassar and Joseph J. Gerakos INSEAD and Tuck School of Business at Dartmouth College Date Posted: July 19, 2010 Accepted Paper Series
Conflicting Transfer Pricing Incentives and the Role of CoordinationTuck School of Business Working Paper No. 2010-74 Jennifer L. Blouin, Leslie A. Robinson and Jeri K. Seidman University of Pennsylvania - Accounting Department, Tuck School of Business at Dartmouth and University of Virginia - McIntire School of Commerce Date Posted: May 17, 2010 Last Revised: September 20, 2016 Working Paper Series 606 downloads Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004 Journal of Accounting Research, Vol. 48, No. 2, May 2010 Wayne R. Guay University of Pennsylvania - Accounting Department Date Posted: May 14, 2010 Accepted Paper Series
Accounting AlchemyBIS Working Paper No. 302 Robert E. Verrecchia University of Pennsylvania - Accounting Department Date Posted: May 05, 2010 Working Paper Series 340 downloads
The Role of Information and Financial Reporting in Corporate Governance and Debt ContractingChris Armstrong, Wayne R. Guay and Joseph Weber University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management Date Posted: March 21, 2010 Last Revised: November 16, 2011 Working Paper Series 2439 downloads
Corporate Governance and the Information Environment: Evidence from State Antitakeover LawsJournal of Accounting & Economics (JAE), Forthcoming. Chris Armstrong, Karthik Balakrishnan and Daniel A. Cohen University of Pennsylvania - Accounting Department, London Business School and University of Texas at Dallas - Naveen Jindal School of Management Date Posted: March 10, 2010 Last Revised: November 15, 2011 Accepted Paper Series 726 downloads
The Economics of Restricted Stock and the Section 83(B) ElectionJennifer L. Blouin and Mary Ellen Carter University of Pennsylvania - Accounting Department and Boston College - Department of Accounting Date Posted: March 02, 2010 Working Paper Series 264 downloads
Endogenous Selection and Moral Hazard in Executive Compensation ContractsOperation Research Part-2, Vol. 58, No. 4, pp. 1090-1106, July-August 2010, Rock Center for Corporate Governance at Stanford University Working Paper No. 73 Chris Armstrong, David F. Larcker and Che-Lin Su University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Chicago - Booth School of Business Date Posted: February 17, 2010 Last Revised: April 04, 2012 Accepted Paper Series 402 downloads
Performance-Based Incentives for Internal MonitorsRock Center for Corporate Governance at Stanford University Working Paper Series No. 76 , Stanford University Graduate School of Business Research Paper No. 2052 Chris Armstrong, Alan D. Jagolinzer and David F. Larcker University of Pennsylvania - Accounting Department, University of Colorado - Leeds School of Business and Stanford University - Graduate School of Business Date Posted: February 16, 2010 Last Revised: April 04, 2012 Working Paper Series 643 downloads
Guidance Frequency and Guidance Properties: The Effect of Reputation-Building and Learning-by-DoingJohnson School Research Paper Series No. 12-2010 Sanjeev Bhojraj, Robert Libby and Holly Yang Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy Date Posted: February 01, 2010 Last Revised: June 11, 2014 Working Paper Series 768 downloads
Is Pay Too High and are Incentives Too Low? A Wealth-Based Contracting FrameworkJohn E. Core and Wayne R. Guay Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department Date Posted: January 30, 2010 Working Paper Series 860 downloads
Is There a Case for Regulating Executive Pay in the Financial Services Industry?John E. Core and Wayne R. Guay Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department Date Posted: January 30, 2010 Working Paper Series 1239 downloads
Executive Stock Options, Differential Risk-Taking Incentives, and Firm ValueJournal of Financial Economics (JFE), Forthcoming Chris Armstrong and Rahul Vashishtha University of Pennsylvania - Accounting Department and Duke University Date Posted: December 21, 2009 Last Revised: April 04, 2012 Accepted Paper Series 1036 downloads
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical EvidenceLuzi Hail and Christian Leuz University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business Date Posted: December 13, 2009 Last Revised: November 20, 2011 Working Paper Series 1572 downloads
Post Loss/Profit Announcement DriftJournal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010 Karthik Balakrishnan, Eli Bartov and Lucile Faurel London Business School, NYU Stern School of Business and Arizona State University Date Posted: November 21, 2009 Last Revised: May 07, 2013 Accepted Paper Series 957 downloads |
