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Wharton School: Accounting (Topic)

293,818 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 121
2.

Option Prices and Disclosure: Theory and Measurement

Number of pages: 50 Posted: 17 Nov 2017 Last Revised: 24 Sep 2018
Working Paper Series
Kevin Smith
Stanford University Graduate School of Business
Downloads 156
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 - Department of Economics, Students

Multiple version iconThere are 3 versions of this paper

Downloads 36
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 161
6.

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

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76 Posted: 23 Aug 2017 Last Revised: 20 Jun 2018
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 762
7.

Debt and Financial Vulnerability on the Verge of Retirement

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 - Department of Economics, Students

Multiple version iconThere are 3 versions of this paper

Downloads 84
8.

Inelastic Labor Market Supply and Directors’ Incentives

Number of pages: 47 Posted: 26 Jun 2017 Last Revised: 12 Nov 2018
Working Paper Series
Chris Armstrong, John Kepler and David Tsui
University of Pennsylvania - Accounting Department, Stanford Graduate School of Business and University of Southern California - Marshall School of Business
Downloads 384
9.

Accounting Quality and the Transmission of Monetary Policy

Number of pages: 74 Posted: 16 Mar 2017 Last Revised: 27 Mar 2019
Working Paper Series
Chris Armstrong, Stephen Glaeser and John Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 463
10.

Earnings per Share Goals and CEO Incentives

Simon Business School Working Paper No. FR 17-09
Number of pages: 58 Posted: 18 Feb 2017 Last Revised: 30 Jan 2019
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 432
11.

Regulatory Asset Thresholds and Acquisition Activity in the Banking Industry

28th Annual Conference on Financial Economics and Accounting
Number of pages: 43 Posted: 03 Feb 2017 Last Revised: 20 Jun 2017
Working Paper Series
Hailey 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
Downloads 299
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 867
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 620
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
London Business School, New York University, Yale SOM and Stockholm School of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 1,780
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 124
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 284
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
London Business School, 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 730
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
London Business School and University of Texas at Dallas - Naveen Jindal School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,120
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 907
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 293
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 871
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 159
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 49
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 154
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
London Business School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 3,479
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 190
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 3,458
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 263
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 408
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, 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 2,016
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 J. 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, Wharton School, University of Pennsylvania and University of Pennsylvania - Accounting Department
Downloads 1,828
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 588
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 J. 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 - Accounting and University of Virginia - McIntire School of Commerce
Downloads 701
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 367
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 2,716
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, London Business School and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 786
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 305