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Journal of Accounting & Economics (JAE) Conference Series

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Viewing: 1 - 50 of 87 papers

1.

Audits, Audit Quality and Signalling Mechanisms: Concentrated Ownership Structures

American Research Journal of Humanities and Social Sciences, Volume 1, Issue 2, April 2015
Number of pages: 15 Posted: 29 Dec 2013 Last Revised: 05 Jan 2016
Accepted Paper Series
American Accounting AssociationNorth West University
Downloads 191
2.

Valuation at the Time of Crisis: Methodological Issues

Number of pages: 16 Posted: 14 Dec 2008 Last Revised: 05 Oct 2009
Working Paper Series
GUU-State University of Management
Downloads 509
3.

Earnings Management and Earnings Quality

Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008
Posted: 07 Jul 2008
Accepted Paper Series
University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

4.

Globalization: A Challage for Internal Control and Audit in Banking System

Accounting and Management Information Systems Conference, 2007
Number of pages: 11 Posted: 07 Apr 2008
Accepted Paper Series
Babes-Bolyai University
Downloads 1,725
5.

Can Analysts Analyze Mergers?

Forthcoming at Management Science
Number of pages: 34 Posted: 19 Mar 2007 Last Revised: 24 Jul 2013
Accepted Paper Series
Boston College - Department of Finance, Securities and Exchange Commission (SEC) and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)

Multiple version iconThere are 2 versions of this paper

Downloads 569
6.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18 Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads 6,022
7.

A New Model for Inflation Accounting

Number of pages: 17 Posted: 27 Sep 2005 Last Revised: 17 Jul 2014
Working Paper Series
Al. I. Cuza University
Downloads 1,997
8.

Discussion of 'Limited Attention, Information Disclosure, and Financial Reporting'

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 387-400, December 2003
Posted: 14 Jan 2004
Accepted Paper Series
University of Pennsylvania - Accounting Department
9.

A Note on Analysts' Earnings Forecast Errors Distribution

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003
Posted: 07 Jan 2004
Accepted Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

10.

Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 105-146, December 2003
Posted: 07 Jan 2004
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

11.

Limited Attention, Information Disclosure, and Financial Reporting

JAE Boston Conference October 2002
Number of pages: 63 Posted: 06 Jan 2004
Working Paper Series
University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Accounting Area
Downloads 3,112
12.

The Impact of Firm Performance Expectations on CEO Turnover and Replacement Decisions

JAE Boston Conference October 2002
Number of pages: 54 Posted: 06 Jan 2004
Working Paper Series
University of Nebraska-Lincoln and Washington State University - Department of Finance, Insurance and Real Estate

Multiple version iconThere are 2 versions of this paper

Downloads 976
13.

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 1,582
14.

Are Executive Stock Options Associated with Future Earnings?

JAE Boston Conference October 2002
Number of pages: 61 Posted: 06 Jan 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
Downloads 1,771
15.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,913
16.

Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts

JAE Boston Conference October 2002
Number of pages: 52 Posted: 06 Jan 2004
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,219
19.

Discussion of 'Employee Stock Options, Eps Dilution, and Stock Repurchases'

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 45-49, December 2003
Posted: 16 Dec 2003
Accepted Paper Series
Stanford University - Graduate School of Business
20.

Empirical Research on CEO Turnover and Firm-Performance: A Discussion

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 227-233, December 2003
Posted: 09 Dec 2003
Accepted Paper Series
University of Rochester - Simon Business School
21.

The Impact of Firm Performance Expectations on CEO Turnover and Replacement Decisions

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 165-196, December 2003
Posted: 02 Dec 2003
Accepted Paper Series
University of Nebraska-Lincoln and Washington State University - Department of Finance, Insurance and Real Estate

Multiple version iconThere are 2 versions of this paper

22.

CEO Turnover and Properties of Accounting Information

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 197-226, December 2003
Posted: 02 Dec 2003
Accepted Paper Series
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

23.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries

Simon Business School Working Paper No. FR 03-33
Posted: 02 Dec 2003 Last Revised: 09 Mar 2009
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
24.

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

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 285-319, December 2003
Posted: 01 Dec 2003
Accepted 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

25.

Limited Attention, Information Disclosure, and Financial Reporting

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 337-386, December 2003
Posted: 01 Dec 2003
Accepted Paper Series
University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Accounting Area
26.

Discussion of 'are Executive Stock Options Associated with Future Earnings?'

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 91-103, December 2003
Posted: 01 Dec 2003
Accepted Paper Series
Stanford University - Graduate School of Business
27.

Employee Stock Options, Eps Dilution, and Stock Repurchases

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 51-90, December 2003
Posted: 28 Nov 2003
Accepted Paper Series
INSEAD, University of Michigan, Stephen M. Ross School of Business, The University of Chicago - Booth School of Business and University of Toronto - Rotman School of Management
28.

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

Journal of Accounting & Economics (JAE), Vol. 36, Nos. 1-3, pp. 321-336, December 2003
Posted: 28 Nov 2003 Last Revised: 15 Jul 2010
Accepted Paper Series
Boston College
29.

A Note on Analysts' Earnings Forecast Errors Distribution

JAE Boston Conference October 2002
Number of pages: 31 Posted: 21 Nov 2003
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 588
30.

Are Executive Stock Options Associated with Future Earnings

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 3-43, December 2003
Posted: 05 Nov 2003
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
31.

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

Journal of Accounting & Economics, Vol. 34, No. 1-3, pp. 43-67, January 2003
Posted: 04 Mar 2003
Accepted Paper Series
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

32.

CEO Turnover and Properties of Accounting Information

JAE Boston Conference 2002
Number of pages: 38 Posted: 17 Feb 2003
Working Paper Series
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,191
33.

Anomalous Stock Returns Around Internet Firms' Earnings Announcements

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 249-271, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Toronto - Rotman School of Management and University of California, Berkeley - Accounting Group

Multiple version iconThere are 2 versions of this paper

34.

Discussion of 'Anomalous Stock Returns Around Internet Firms' Earnings Announcements'

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 273-281, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
University of Chicago - Booth School of Business
35.

Discussion of 'the Internet Downturn: Finding Valuation Factors in Spring 2000'

Journal of Accounting and Economics, Vol. 34, No. 1-3, pp. 237-247, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
Dartmouth College - Tuck School of Business
36.

The Internet Downturn: Finding Valuation Factors in Spring 2000

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 189-236, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
Harvard University - John F. Kennedy School of Government, Northwestern University - Kellogg School of Management and Northwestern University

Multiple version iconThere are 2 versions of this paper

37.

Stock-Based Pay in New Economy Firms

Journal of Accounting & Economics, Vol. 34, Nos. 1-3, pp. 129-147, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
University of Southern California - Marshall School of Business
38.

The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 89-127, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

39.

Discussion of 'Compensation Policy and Discretionary Disclosure'

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 311-318, January 2003
Posted: 18 Jan 2003
Accepted Paper Series
Stanford University - Graduate School of Business
40.

Should Firms Disclose Everything to Everybody? A Discussion of 'Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure'

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 181-187, January 2003
Posted: 18 Jan 2003
Accepted Paper Series
The University of Chicago - Booth School of Business
41.

Discussion of 'Information Distribution within Firms: Evidence from Stock Option Exercises'

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 33-41, January 2003
Posted: 18 Jan 2003
Accepted Paper Series
Stanford Graduate School of Business
42.

Time-Series Coefficient Variation in Value-Relevance Regressions: A Discussion of Core, Guay, and Van Buskirk and New Evidence

Journal of Accounting & Economics, Vol. 34, Nos. 1-3, pp. 69-87, January 2003
Posted: 05 Nov 2002
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Emory University - Goizueta Business School
43.

Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 149-180, January 2003
Posted: 16 Oct 2002
Accepted Paper Series
University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

44.

Information Distribution within Firms: Evidence from Stock Option Exercises

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 3-31, January 2003
Posted: 14 Oct 2002
Accepted Paper Series
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

45.

Discretionary Disclosure and Stock-Based Incentives

Journal of Accounting and Economics, Vol. 34, No. 1-3, pp. 283-309, January 2003
Posted: 17 Sep 2002
Accepted Paper Series
University of Michigan, Stephen M. Ross School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business
46.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 15,971
47.

The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms

JAE Boston Conference June 2001
Number of pages: 55 Posted: 08 Jan 2002
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 946
48.

Discussion of 'Contracting Theory and Accounting'

Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 04 Dec 2001
Accepted Paper Series

Multiple version iconThere are 2 versions of this paper

49.

Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 26 Nov 2001
Accepted Paper Series
Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

50.

Empirical Tax Research in Accounting

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Nov 2001
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

Multiple version iconThere are 2 versions of this paper