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Wharton School: Accounting (Topic)

304,019 Total downloads

Viewing: 1 - 50 of 269 papers

1.

Tax Solutions to Patent Damages

Texas Intellectual Property Law Journal, (Invited Symposium Contribution) Forthcoming
Number of pages: 24 Posted: 10 Jan 2018 Last Revised: 13 Jan 2018
Accepted Paper Series
Jennifer Blouin and Melissa F. Wasserman
University of Pennsylvania - Accounting Department and The University of Texas at Austin - School of Law
Downloads 149
2.

An option-based approach to measuring disclosure asymmetry

Number of pages: 46 Posted: 17 Nov 2017 Last Revised: 30 Sep 2020
Working Paper Series
Kevin Smith
Stanford University Graduate School of Business
Downloads 202
3.

Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns

Journal of Public Economics, Vol. 151, pp. 56-73, 2017
Posted: 26 Sep 2017
Accepted Paper Series
Luzi Hail, Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 3 versions of this paper

4.

Debt and Financial Vulnerability on the Verge of Retirement

CFS Working Paper, No. 574
Number of pages: 46 Posted: 20 Sep 2017 Last Revised: 18 Jan 2018
Working Paper Series
Annamaria Lusardi, Olivia S. Mitchell and Noemi Oggero
George Washington University - Department of Accountancy, University of Pennsylvania - The Wharton School and University of Turin

Multiple version iconThere are 3 versions of this paper

Downloads 46
5.

Bank Relations and Borrower Corporate Governance and Incentive Structures

Number of pages: 47 Posted: 31 Aug 2017
Working Paper Series
Carlo Maria Gallimberti, Richard A. Lambert and Jason J. Xiao
Boston College, University of Pennsylvania - Accounting Department and University of Rochester - Simon Business School
Downloads 195
6.

On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 61 Posted: 23 Aug 2017 Last Revised: 24 Mar 2020
Working Paper Series
Brandon Gipper, Luzi Hail and Christian Leuz
Stanford University Graduate 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 1,047
7.

Debt and Financial Vulnerability on the Verge of Retirement

Wharton Pension Research Council Working Paper No. 2017-15
Number of pages: 43 Posted: 16 Aug 2017
Working Paper Series
Annamaria Lusardi, Olivia S. Mitchell and Noemi Oggero
George Washington University - Department of Accountancy, University of Pennsylvania - The Wharton School and University of Turin

Multiple version iconThere are 3 versions of this paper

Downloads 99
8.

Supply Constraints and Directors’ Reputational Incentives

Number of pages: 54 Posted: 26 Jun 2017 Last Revised: 11 Jun 2020
Working Paper Series
Chris Armstrong, John D. Kepler, Shawn X. Shi and David Tsui
University of Pennsylvania - Accounting Department, Stanford Graduate School of Business, Stanford Graduate School of Business and University of Southern California - Marshall School of Business
Downloads 427
9.

Accounting Quality and the Transmission of Monetary Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 73 Posted: 16 Mar 2017 Last Revised: 19 Nov 2020
Accepted Paper Series
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 714
10.

Earnings per Share Goals and CEO Incentives

Simon Business School Working Paper No. FR 17-09
Number of pages: 60 Posted: 18 Feb 2017 Last Revised: 28 Jul 2020
Working Paper Series
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
Downloads 640
11.

Accounting-Based Thresholds and Growth Decisions in the Banking Industry

Review of Accounting Studies, forthcoming
Number of pages: 55 Posted: 03 Feb 2017 Last Revised: 16 Sep 2020
Accepted Paper Series
Hailey Ballew, Michael Iselin and Allison Nicoletti
Jesse H. Jones Graduate School of Business - Rice University, University of Minnesota - Twin Cities - Department of Accounting and University of Pennsylvania - Accounting Department
Downloads 357
12.

Do Independent Directors Cause Improvements in Firm Transparency?

Number of pages: 54 Posted: 01 Apr 2012 Last Revised: 27 Aug 2013
Working Paper Series
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
Downloads 918
13.

The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans

Journal 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
Number of pages: 50 Posted: 14 Mar 2012 Last Revised: 26 Oct 2013
Accepted Paper Series
Chris Armstrong, Ian D. Gow and David F. Larcker
University of Pennsylvania - Accounting Department, University of Melbourne and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 631
14.

The Usefulness of Long-Term Accruals

Abacus, Vol. 37, No. 1, 2001
Posted: 05 Nov 2011
Accepted Paper Series
Wayne R. Guay and Baljit K. Sidhu
University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting

Multiple version iconThere are 2 versions of this paper

15.

Shaping Liquidity: On the Causal Effects of Voluntary Disclosure

Journal of Finance, Forthcoming
Number of pages: 57 Posted: 28 Oct 2011 Last Revised: 25 Aug 2013
Accepted Paper Series
Karthik Balakrishnan, Mary Brooke Billings, Bryan T. Kelly and Alexander Ljungqvist
Rice University - Jesse H. Jones Graduate School of Business, New York University, Yale SOM and Stockholm School of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 1,830
16.

The Usefulness of Long-Term Accruals

Abacus, No. 37, pp. 110–131, 2001
Posted: 28 Oct 2011
Accepted Paper Series
Wayne R. Guay and Baljit K. Sidhu
University of Pennsylvania - Accounting Department and UNSW Australia Business School, School of Accounting

Multiple version iconThere are 2 versions of this paper

17.

Properties of Implied Cost of Capital Using Analysts’ Forecasts

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 26 Posted: 24 Oct 2011 Last Revised: 17 Aug 2012
Accepted 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

Multiple version iconThere are 2 versions of this paper

Downloads 146
18.

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Number of pages: 45 Posted: 14 Oct 2011 Last Revised: 21 Aug 2015
Working Paper Series
Francesca Franco, Christopher D. Ittner and Oktay Urcan
London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

Downloads 289
19.

Capital Gains Taxes and Expected Rates of Return

The Accounting Review, Vol. 87, No. 3, May 2012
Posted: 01 Oct 2011 Last Revised: 25 Jan 2014
Accepted Paper Series
Stephanie A. Sikes and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
20.

The Relation between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity

Number of pages: 52 Posted: 24 Sep 2011 Last Revised: 08 Jul 2013
Working Paper Series
Karthik Balakrishnan, John E. Core and Rodrigo S. Verdi
Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 762
21.

Competition and Financial Accounting Misreporting

Number of pages: 52 Posted: 15 Sep 2011 Last Revised: 02 Oct 2013
Working Paper Series
Karthik Balakrishnan and Daniel A. Cohen
Rice University - Jesse H. Jones Graduate School of Business and Texas A&M University College Station

Multiple version iconThere are 2 versions of this paper

Downloads 1,228
22.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 31 Aug 2011
Accepted 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 936
23.

Capital Market Consequences of Managers’ Voluntary Disclosure Styles

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 24 Aug 2011
Accepted Paper Series
Holly Yang
Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 308
24.

Tax-Sensitive Institutional Investors

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Posted: 06 Aug 2011
Working Paper Series
Jennifer 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
25.

Do Investors Benefit from Selective Access to Management?

Journal of Financial Reporting, Vol. 2, No. 1 (Spring 2017), pp. 31-61.
Number of pages: 1 Posted: 07 Jul 2011 Last Revised: 03 Aug 2018
Accepted Paper Series
Brian J. Bushee, Michael J. Jung and Gregory S. Miller
University of Pennsylvania - The Wharton School, University of Delaware - Accounting & MIS and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 907
26.

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Management Science 58: 308-319
Number of pages: 27 Posted: 05 May 2011 Last Revised: 09 Jul 2014
Accepted Paper Series
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 169
27.

Market-to-Revenue Multiples in Public and Private Capital Markets

Australian Journal of Management, Vol. 36, No. 1, pp. 15-57, 2011
Number of pages: 44 Posted: 05 May 2011
Accepted Paper Series
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

Multiple version iconThere are 2 versions of this paper

Downloads 52
28.

Properties of Implied Cost of Capital Using Analysts’ Forecasts

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 26 Posted: 05 May 2011 Last Revised: 17 Aug 2012
Accepted 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

Multiple version iconThere are 2 versions of this paper

Downloads 25
29.

Information Asymmetry, Information Precision, and the Cost of Capital

Review of Finance, Forthcoming
Posted: 26 Apr 2011
Accepted 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

30.

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
Posted: 03 Apr 2011
Accepted Paper Series
Luzi Hail
University of Pennsylvania - The Wharton School

Multiple version iconThere are 2 versions of this paper

31.

Market-to-Revenue Multiples in Public and Private Capital Markets

Number of pages: 57 Posted: 30 Mar 2011
Working Paper Series
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

Multiple version iconThere are 2 versions of this paper

Downloads 165
32.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
Karthik Balakrishnan, Jennifer Blouin and Wayne R. Guay
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 3,859
34.

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Number of pages: 33 Posted: 29 Jan 2011 Last Revised: 16 Nov 2011
Working Paper Series
Gavin Cassar
INSEAD

Multiple version iconThere are 2 versions of this paper

Downloads 193
35.

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 3,541
36.

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

Number of pages: 28 Posted: 11 Jan 2011 Last Revised: 20 Nov 2011
Working Paper Series
Luzi Hail
University of Pennsylvania - The Wharton School

Multiple version iconThere are 2 versions of this paper

Downloads 270
37.

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Number of pages: 44 Posted: 24 Dec 2010 Last Revised: 04 Oct 2013
Working Paper Series
Gavin Cassar
INSEAD

Multiple version iconThere are 2 versions of this paper

Downloads 444
38.

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
Posted: 18 Dec 2010
Accepted 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
39.

Do Risk Management Practices Work? Evidence from Hedge Funds

Chicago Booth Research Paper No. 13-13, 26th Australasian Finance and Banking Conference 2013, Fama-Miller Working Paper
Number of pages: 51 Posted: 09 Dec 2010 Last Revised: 16 Dec 2016
Working Paper Series
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 2,045
40.

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Review of Financial Studies, Forthcoming
Posted: 10 Nov 2010
Accepted Paper Series
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College

Multiple version iconThere are 2 versions of this paper

41.

When Does Information Asymmetry Affect the Cost of Capital?

Journal of Accounting Research, Forthcoming
Number of pages: 56 Posted: 25 Oct 2010 Last Revised: 09 Mar 2015
Accepted Paper Series
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, The Wharton School, University of Pennsylvania and University of Pennsylvania - Accounting Department
Downloads 1,887
42.

Capital Market Consequences of Managers’ Voluntary Disclosure Styles

Number of pages: 50 Posted: 13 Oct 2010 Last Revised: 19 Mar 2019
Working Paper Series
Holly Yang
Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 608
43.

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
Posted: 10 Sep 2010
Accepted 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

44.

Determinants of Hedge Fund Internal Controls and Fees

Accounting Review, Vol. 85, No. 6, 2010
Posted: 19 Jul 2010
Accepted Paper Series
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College

Multiple version iconThere are 2 versions of this paper

45.

Conflicting Transfer Pricing Incentives and the Role of Coordination

Tuck School of Business Working Paper No. 2010-74
Number of pages: 49 Posted: 17 May 2010 Last Revised: 20 Sep 2016
Working Paper Series
Jennifer Blouin, Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 730
46.

Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004

Journal of Accounting Research, Vol. 48, No. 2, May 2010
Posted: 14 May 2010
Accepted Paper Series
Wayne R. Guay
University of Pennsylvania - Accounting Department
47.

Accounting Alchemy

BIS Working Paper No. 302
Number of pages: 31 Posted: 05 May 2010
Working Paper Series
Robert E. Verrecchia
University of Pennsylvania - Accounting Department
Downloads 378
48.

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 2,808
49.

Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws

Journal of Accounting & Economics (JAE), Forthcoming.
Number of pages: 51 Posted: 10 Mar 2010 Last Revised: 15 Nov 2011
Accepted Paper Series
Chris Armstrong, Karthik Balakrishnan and Daniel A. Cohen
University of Pennsylvania - Accounting Department, Rice University - Jesse H. Jones Graduate School of Business and Texas A&M University College Station
Downloads 812
50.

The Economics of Restricted Stock and the Section 83(B) Election

Number of pages: 39 Posted: 02 Mar 2010
Working Paper Series
Jennifer Blouin and Mary Ellen Carter
University of Pennsylvania - Accounting Department and Boston College - Department of Accounting
Downloads 332