SSRN logo
Public User
Advanced Search

SSRN eLibrary Search Results
Wharton School: Accounting (Topic)

276,656 Total downloads
Search Within

Viewing: 1 - 50 of 265 papers

1.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011
Working Paper Series
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 12,079
2.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009
Working Paper Series
Luzi Hail, Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,715
3.

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
Accepted Paper Series
Chris Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. Riedl
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 7,655
4.

Accounting Information, Disclosure, and the Cost of Capital

Wharton Financial Institutions Center Working Paper Series #06-20
Number of pages: 47 Posted: 12 Oct 2005
Working Paper Series
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

Multiple version iconThere are 3 versions of this paper

Downloads 7,313
5.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Simon School of Business Working Paper No. FR 00-05; JAE Rochester Conference April 2000
Number of pages: 80 Posted: 20 Oct 2000
Working Paper Series
Robert W. Holthausen and Ross L. Watts
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 6,632
6.

Contracting Theory and Accounting

JAE Rochester Conference April 2000
Number of pages: 135 Posted: 17 Jan 2001
Working Paper Series
Richard A. Lambert
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 6,414
7.

Executive Equity Compensation and Incentives: A Survey

Number of pages: 62 Posted: 22 Jul 2001
Working Paper Series
Wayne R. Guay, John E. Core and David F. Larcker
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,899
8.

Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

Number of pages: 164 Posted: 10 Oct 2009 Last Revised: 25 Nov 2011
Working Paper Series
Patricia M. Dechow, Weili Ge and Catherine M. Schrand
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads 5,899
9.

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999
Working Paper Series
Christian Leuz and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,533
10.

Executive Equity Compensation and Incentives: A Survey

Economic Policy Review, Vol. 9, No. 1, April 2003
Number of pages: 24 Posted: 06 Sep 2005
Accepted Paper Series
John E. Core, Wayne R. Guay and David F. Larcker
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,145
11.

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

Number of pages: 42 Posted: 22 May 2003
Working Paper Series
Christopher D. Ittner, David F. Larcker and Marshall W. Meyer
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,827
12.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013
Working Paper Series
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 4,780
13.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004
Working Paper Series
David Burgstahler, Luzi Hail and Christian Leuz
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,671
14.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

ECGI - Law Working Paper No. 15/2003, Rodney L. White Center for Financial Research Working Paper No. 17-04, AFA 2005 Philadelphia Meetings
Number of pages: 65 Posted: 21 Dec 2004
Working Paper Series
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,372
15.

CEO Overconfidence and Management Forecasting

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-34
Number of pages: 48 Posted: 13 Sep 2006 Last Revised: 14 Sep 2015
Accepted Paper Series
Paul Hribar and Holly Yang
University of Iowa - Henry B. Tippie College of Business and Singapore Management University - School of Accountancy
Downloads 4,333
16.

Essays on Disclosure

JAE Rochester Conference April 2000
Number of pages: 123 Posted: 14 Jul 2001
Working Paper Series
Robert E. Verrecchia
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,179
17.

Abnormal Returns to a Fundamental Analysis Strategy

Number of pages: 40 Posted: 02 Dec 1996
Working Paper Series
Jeffery S. Abarbanell and Brian J. Bushee
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Pennsylvania - The Wharton School
Downloads 3,805
18.

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

JAE Rochester Conference April 2000
Number of pages: 99 Posted: 14 Jan 2001
Working Paper Series
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,643
19.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016
Working Paper Series
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

Multiple version iconThere are 3 versions of this paper

Downloads 3,220
20.

The Incentives for Tax Planning

Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032,
Number of pages: 53 Posted: 10 Jun 2009 Last Revised: 06 Nov 2012
Accepted Paper Series
Chris Armstrong, Jennifer L. Blouin and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,020
21.

Properties of Implied Cost of Capital Using Analysts' Forecasts

Australian Journal of Management, Vol. 36, p. 125, 2011, MIT Sloan Working Paper No. 4422-03
Number of pages: 26 Posted: 15 Sep 2003 Last Revised: 17 Aug 2012
Working Paper Series
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
Downloads 2,945
22.

Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility

Posted: 10 Nov 1998
Working Paper Series
Wayne R. Guay and John E. Core
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,912
23.

Information Asymmetry, Information Precision, and the Cost of Capital

Review of Finance, 2011, Wharton Financial Institutions Center Working Paper No. 06-21
Number of pages: 42 Posted: 11 Oct 2006 Last Revised: 25 Nov 2011
Working Paper Series
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

Multiple version iconThere are 3 versions of this paper

Downloads 2,903
24.

Investor Relations, Firm Visibility, and Investor Following

Number of pages: 54 Posted: 06 Jan 2005
Working Paper Series
Brian J. Bushee and Gregory S. Miller
University of Pennsylvania - The Wharton School and University of Michigan, Stephen M. Ross School of Business
Downloads 2,702
25.

Information Disclosure and Adverse Selection Explanations for IPO Underpricing

Number of pages: 43 Posted: 23 Jun 2002
Working Paper Series
Catherine M. Schrand and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 2,684
26.

Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers

Number of pages: 15 Posted: 05 Jan 2001
Working Paper Series
Wayne R. Guay
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 2,612
27.

Institutional Investors, Long-term Investment, And Earnings Management

Number of pages: 44 Posted: 20 May 1997
Working Paper Series
Brian J. Bushee
University of Pennsylvania - The Wharton School
Downloads 2,601
28.

Is U.S. CEO Compensation Inefficient Pay Without Performance?

Vanderbilt Law and Economics Research Paper No. 05-05, 103 Michigan Law Review 1142 (2005)
Number of pages: 45 Posted: 14 Jan 2005 Last Revised: 06 Sep 2017
Accepted Paper Series
John E. Core, Wayne R. Guay and Randall S. Thomas
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Vanderbilt University - Law School
Downloads 2,571
29.

Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors' Expectations

Number of pages: 51 Posted: 21 Apr 2004
Working Paper Series
John E. Core, Wayne R. Guay and Tjomme O. Rusticus
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and University of Minnesota

Multiple version iconThere are 2 versions of this paper

Downloads 2,537
30.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
Karthik Balakrishnan, Jennifer L. Blouin and Wayne R. Guay
London Business School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 2,530
31.

Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital

Number of pages: 26 Posted: 06 Feb 2004
Working Paper Series
Christian Leuz and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads 2,514
32.

How Much do Firms Hedge with Derivatives?

AFA 2002 Atlanta Meetings
Number of pages: 58 Posted: 27 Mar 2001
Working Paper Series
Wayne R. Guay and S.P. Kothari
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 2,500
33.

The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting

Number of pages: 174 Posted: 21 Mar 2010 Last Revised: 16 Nov 2011
Working Paper Series
Chris 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
Downloads 2,460
34.

Disclosure Quality, Institutional Investors, and Stock Return Volatility

Number of pages: 41 Posted: 02 Feb 1999
Working Paper Series
Brian J. Bushee and Christopher F. Noe
University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,441
35.

Performance Implications of Strategic Performance Measurement in Financial Services Firms

Number of pages: 61 Posted: 12 May 2003
Working Paper Series
Christopher D. Ittner, David F. Larcker and Taylor Randall
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Utah - School of Accounting and Information Systems
Downloads 2,385
36.

Stock market anomalies: What can we learn from repurchases and insider trading?

Number of pages: 41 Posted: 20 Apr 2004
Working Paper Series
John E. Core, Wayne R. Guay, Scott A. Richardson and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department, AQR Capital Management, LLC and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,337
37.

Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings

ECGI - Finance Working Paper No. 46/2004, Wharton Financial Institutions Center Working Paper Series #06-19
Number of pages: 63 Posted: 19 Oct 2006 Last Revised: 20 Nov 2011
Working Paper Series
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,332
38.

The Economic Dilution of Employee Stock Options: Diluted EPS for Valuation and Financial Reporting

Number of pages: 44 Posted: 27 Oct 1999
Working Paper Series
John E. Core, Wayne R. Guay and S.P. Kothari
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,306
39.

Market Valuations in the New Economy: An Investigation of What has Changed

JAE Boston Conference June 2001
Number of pages: 44 Posted: 18 Mar 2001
Working Paper Series
John E. Core, Wayne R. Guay and Andrew Van Buskirk
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Multiple version iconThere are 2 versions of this paper

Downloads 2,305
40.

Stock Options, Restricted Stock, and Incentives

Number of pages: 48 Posted: 03 May 2004
Working Paper Series
Richard A. Lambert and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 2,216
41.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011
Working Paper Series
Catherine M. Schrand and Sarah L. C. Zechman
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,184
42.

Why Firms Use Currency Derivatives

WP No. 96-4
Number of pages: 51 Posted: 14 Nov 1996
Working Paper Series
Christopher Geczy, Bernadette A. Minton and Catherine M. Schrand
University of Pennsylvania - The Wharton School, Finance Department, Ohio State University (OSU) - Department of Finance and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 2,091
43.

Institutional Investor Preferences for Corporate Governance Mechanisms

Journal of Management Accounting Research, Vol. 26, No. 2, 2014
Number of pages: 49 Posted: 12 Dec 2007 Last Revised: 25 Mar 2015
Accepted Paper Series
Brian J. Bushee, Mary Ellen Carter and Joseph J. Gerakos
University of Pennsylvania - The Wharton School, Boston College - Department of Accounting and Tuck School of Business at Dartmouth College
Downloads 2,014
44.

The Power of the Pen and Executive Compensation

Number of pages: 54 Posted: 07 Nov 2005
Working Paper Series
John E. Core, Wayne R. Guay and David F. Larcker
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,938
45.

Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board

AFA 2004 San Diego Meetings
Number of pages: 43 Posted: 19 Apr 2004
Working Paper Series
Brian J. Bushee and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,915
46.

Factors Affecting the Implementability of Stock Market Trading Strategies

Number of pages: 48 Posted: 14 Apr 2003
Working Paper Series
Brian J. Bushee and Jana Smith Raedy
University of Pennsylvania - The Wharton School and University of North Carolina at Chapel Hill
Downloads 1,908
47.

Do Institutional Investors Prefer Near-Term Earnings over Long-Run Value?

Number of pages: 50 Posted: 01 May 1999
Working Paper Series
Brian J. Bushee
University of Pennsylvania - The Wharton School

Multiple version iconThere are 2 versions of this paper

Downloads 1,900
48.

Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock

Chicago Booth School of Business Research Paper No. 08-26
Number of pages: 65 Posted: 23 Dec 2008 Last Revised: 25 Nov 2011
Working Paper Series
Christian Leuz and Catherine M. Schrand
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads 1,846
49.

Do Risk Management Practices Work? Evidence from Hedge Funds

Chicago Booth Research Paper No. 13-13, Fama-Miller Working Paper, 26th Australasian Finance and Banking Conference 2013
Number of pages: 51 Posted: 09 Dec 2010 Last Revised: 16 Dec 2016
Working Paper Series
Gavin Cassar and Joseph J. Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 1,846
50.

How Much do Firms Hedge with Derivatives?

Number of pages: 52 Posted: 13 Dec 2000
Working Paper Series
Wayne R. Guay and S.P. Kothari
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 1,769
Submit a Paper Section 508 Text Only Pages

Quick Links

Research Paper Series Conference Papers Partners in Publishing Organization Homepages Newsletter Sign Up

Rankings

Top Papers Top Authors Top Organizations

About

SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs
Elsevier logo
Copyright Terms and Conditions Privacy Policy

Cookies are used by this site. To decline or learn more, visit our Cookies page. This page was processed by apollobot1 in 1.636 seconds

Relx Group logo