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Singapore Management University School of Accountancy Research Paper Series

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Viewing: 1 - 50 of 323 papers

1.

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
University of Iowa - Henry B. Tippie College of Business and Singapore Management University - School of Accountancy
Downloads 4,485
2.

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 15 Dec 2009 Last Revised: 29 Nov 2013
Accepted Paper Series
City University of Hong Kong and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 3,066
3.

Equity Incentives and Earnings Management

Sauder School of Business Working Paper
Number of pages: 57 Posted: 26 Oct 2003 Last Revised: 16 Apr 2013
Working Paper Series
Singapore Management University and University of Wisconsin - Wisconsin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,050
4.

Audit Market Concentration and Audit Quality

Number of pages: 55 Posted: 03 Feb 2010
Working Paper Series
Indian School of Business, National University of Singapore (NUS) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 2,412
5.

Audit Office Size, Audit Quality and Audit Pricing

Auditing: A Journal of Practice and Theory, Forthcoming
Number of pages: 42 Posted: 31 Aug 2007 Last Revised: 17 Apr 2013
Working Paper Series
Seoul National University - College of Business Administration, City University of Hong Kong, The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 2,400
6.

Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 09 Oct 2016
Accepted Paper Series
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 2,280
7.

Management Forecast Credibility and Underreaction to News

Number of pages: 49 Posted: 15 Sep 2006 Last Revised: 18 Apr 2013
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,179
8.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Accepted Paper Series
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,142
9.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 2,061
10.

The Association between Audit Quality and Abnormal Audit Fees

Number of pages: 57 Posted: 16 Nov 2005
Working Paper Series
Seoul National University - College of Business Administration, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 1,972
11.

What Determines Residual Income?

Sauder School of Business Working Paper
Number of pages: 43 Posted: 10 Sep 2001
Working Paper Series
Singapore Management University

Multiple version iconThere are 2 versions of this paper

Downloads 1,931
12.

The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures

Number of pages: 36 Posted: 25 Apr 2005
Working Paper Series
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,787
13.

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-39
Number of pages: 70 Posted: 07 Nov 2012 Last Revised: 17 Sep 2018
Accepted Paper Series
London School of Economics and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,681
14.

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

JAE Boston Conference October 2002
Number of pages: 51 Posted: 06 Jan 2004
Working Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Houston - Department of Accountancy & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 1,581
15.

Mutual Fund Size, Fund Family Size and Mutual Fund Performance: The Role of Selective Disclosure and Regulation FD

Johnson School Research Paper Series No. 11-2010
Number of pages: 34 Posted: 20 Feb 2010 Last Revised: 11 Jun 2014
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Singapore Management University - School of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,573
16.

Insider Trading and Voluntary Disclosures

Sauder School of Business Working Paper, Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 01 Mar 2004 Last Revised: 16 Apr 2013
Working Paper Series
Singapore Management University and University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,565
17.

Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 23 Aug 2007 Last Revised: 09 Apr 2013
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business, City University of Hong Kong - College of Business and Singapore Management University
Downloads 1,531
18.

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Sauder School of Business Working Paper
Number of pages: 57 Posted: 23 Jul 2003
Working Paper Series
Univeristy of San Diego - School of Business, Singapore Management University and Singapore Management University

Multiple version iconThere are 2 versions of this paper

Downloads 1,492
19.

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization

Number of pages: 59 Posted: 27 Jul 2007
Working Paper Series
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Downloads 1,489
20.

The Role of Accounting Conservatism in Firms’ Financial Decisions

Number of pages: 45 Posted: 02 Dec 2010 Last Revised: 18 Apr 2013
Working Paper Series
Singapore Management University - School of Accountancy
Downloads 1,458
21.

Internal Controls and Conditional Conservatism

Accounting Review, Vol. 86, No. 3, 2011
Number of pages: 50 Posted: 10 Feb 2009 Last Revised: 09 Apr 2013
Accepted Paper Series
Singapore Management University - School of Accountancy and Tsinghua University - School of Economics and Management
Downloads 1,420
22.

Size Really Matters: Further Evidence on the Negative Relationship between Board Size and Firm Value

NUS Business School Working Paper, Pacific-Basin Finance Journal (2005), Vol 13, 301-308
Number of pages: 33 Posted: 18 Mar 2002
Accepted Paper Series
National University of Singapore (NUS) - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 1,411
23.

Revenue Manipulation and Restatements by Loss Firms

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 18 Feb 2005
Accepted Paper Series
University of Toronto - Rotman School of Management, University of Central Florida and Interdisciplinary Center (IDC) Herzliyah
Downloads 1,367
24.

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Contemporary Accounting Research, Vol. 30, No. 2, 2013
Number of pages: 54 Posted: 15 Feb 2007 Last Revised: 03 Jul 2013
Accepted Paper Series
Singapore Management University - School of Accountancy, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,359
25.

Do Short Sellers Front-Run Insider Sales?

MIT Sloan Research Paper No. 4706-08
Number of pages: 47 Posted: 05 Jun 2008 Last Revised: 13 Jan 2016
Working Paper Series
Causeway Capital Management, LLC and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,358
26.

Abnormal Accrual-Based Anomaly and Managers' Motivations to Record Abnormal Accruals

Sauder School of Business Working Paper
Number of pages: 27 Posted: 03 May 2002
Working Paper Series
Singapore Management University and Singapore Management University
Downloads 1,315
27.

Accounting Quality, Stock Price Delay and Future Stock Returns

Number of pages: 50 Posted: 11 Jun 2009 Last Revised: 13 Jan 2016
Working Paper Series
University of Toronto - Rotman School of Management, Causeway Capital Management, LLC and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,276
28.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 11 Apr 2015
Accepted Paper Series
City University of Hong Kong, City University of Hong Kong (CityUHK) and Singapore Management University - School of Accountancy
Downloads 1,248
29.

Accounting Restatements: Are They Always Bad News for Investors?

Journal of Investing, Forthcoming
Number of pages: 27 Posted: 10 Nov 2005
Accepted Paper Series
University of Toronto - Rotman School of Management, New York University and Interdisciplinary Center (IDC) Herzliyah
Downloads 1,210
30.

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Sauder School of Business Working Paper
Number of pages: 54 Posted: 26 Sep 2005 Last Revised: 16 Apr 2013
Working Paper Series
Singapore Management University and Indiana University Kelley School of Business Indianapolis

Multiple version iconThere are 2 versions of this paper

Downloads 1,166
31.

Institutional Holdings and Analysts' Stock Recommendations

Sauder School of Business Working Paper
Number of pages: 51 Posted: 03 May 2002
Working Paper Series
Singapore Management University and Singapore Management University

Multiple version iconThere are 2 versions of this paper

Downloads 1,114
32.

Auditor Locality, Audit Quality and Audit Pricing

Number of pages: 54 Posted: 28 Feb 2007 Last Revised: 17 Apr 2013
Working Paper Series
Seoul National University - College of Business Administration, City University of Hong Kong, Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Downloads 1,097
33.

Do Family Firms Provide More or Less Voluntary Disclosure?

Number of pages: 54 Posted: 14 Jul 2007 Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University and Singapore Management University

Multiple version iconThere are 2 versions of this paper

Downloads 1,092
34.

Comparing Alternative Hedge Accounting Standards: Shareholders? Perspective

Number of pages: 36 Posted: 08 Nov 1999
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Singapore Management University - School of Accountancy and Columbia Business School
Downloads 1,088
35.

Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies

Johnson School Research Paper Series No. 31-06
Number of pages: 41 Posted: 05 Dec 2005
Working Paper Series
Peking University - Guanghua School of Management, Stanford University - Graduate School of Business and Singapore Management University - School of Accountancy
Downloads 1,088
36.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Accepted Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management
Downloads 1,065
37.

A Variance Decomposition Primer for Accounting Researchers

Number of pages: 23 Posted: 11 Dec 2008
Working Paper Series
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Multiple version iconThere are 2 versions of this paper

Downloads 1,039
38.

Monitoring: Which Institutions Matter?

Journal of Financial Economics, Forthcoming
Number of pages: 46 Posted: 17 Sep 2006
Accepted Paper Series
University of British Columbia (UBC) - Sauder School of Business, University of Washington and Singapore Management University
Downloads 1,025
39.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

Accounting Review, Forthcoming
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 24 Oct 2015
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,022
40.

Do Accruals Drive Stock Returns? A Variance Decomposition Analysis

Number of pages: 44 Posted: 03 Apr 2003
Working Paper Series
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 1,018
41.

Performance, Growth and Earnings Management

Number of pages: 50 Posted: 20 Dec 2005
Working Paper Series
Tulane University - A.B. Freeman School of Business, University of Illinois at Urbana-Champaign and Singapore Management University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,011
42.

Corporate Political Connections and Tax Aggressiveness

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 01 Aug 2013 Last Revised: 16 Aug 2014
Accepted Paper Series
The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 996
43.

Momentum Strategies: Evidence from the Pacific Basin Stock Markets

Number of pages: 30 Posted: 07 Dec 2000
Working Paper Series
National University of Singapore (NUS) - Department of Finance and Singapore Management University - School of Accountancy
Downloads 957
44.

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 08 Apr 2009 Last Revised: 13 Jan 2016
Accepted Paper Series
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Queen's University - Smith School of Business
Downloads 951
45.

Implications of Transaction Costs for the Post-Earnings-Announcement Drift

Number of pages: 55 Posted: 02 May 2006 Last Revised: 18 Apr 2013
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, University of Minnesota and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 937
46.

Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence

Singapore Management University School of Accountancy Research Paper No. 2014-07
Number of pages: 42 Posted: 11 Jul 2010 Last Revised: 12 May 2015
Working Paper Series
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 929
47.

Earnings Quality and Information Asymmetry: Evidence from Trading Costs

Number of pages: 53 Posted: 11 Sep 2008
Working Paper Series
Singapore Management University - School of Accountancy, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 909
48.

CFOs versus CEOs: Equity Incentives and Crashes

Journal of Financial Economics, Vol. 101, pp. 713–730, 2011,
Number of pages: 52 Posted: 30 Dec 2010 Last Revised: 27 Sep 2011
Accepted Paper Series
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 888
49.

Media Coverage and the Stock Market Valuation of TARP Participating Banks

European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
Number of pages: 47 Posted: 07 Mar 2010 Last Revised: 12 Mar 2015
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and University of Southern California
Downloads 875
50.

Bank Competition and Financial Stability: Evidence from the Financial Crisis

Journal of Financial and Quantitative Analysis, 51(1), (2016), 1-28., Boston U. School of Management Research Paper No. 2423584, Singapore Management University School of Accountancy Research Paper No. 2014-17
Number of pages: 51 Posted: 12 Apr 2014 Last Revised: 02 Jun 2016
Accepted Paper Series
Rice University - Jesse H. Jones Graduate School of Business, Boston University - Questrom School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and University of Minnesota
Downloads 869