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SSRN eLibrary Search Results
Journal of Accounting & Economics (JAE) Conference Series
119,198 Total downloads
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Audits, Audit Quality and Signalling Mechanisms: Concentrated Ownership StructuresAmerican Research Journal of Humanities and Social Sciences, Volume 1, Issue 2, April 2015 Marianne Ojo George Mason University Date Posted: December 29, 2013 Last Revised: January 05, 2016 Accepted Paper Series 172 downloads
Valuation at the Time of Crisis: Methodological IssuesAndrey Igorevich Artemenkov The Russian Society of Appraisers Date Posted: December 14, 2008 Last Revised: October 05, 2009 Working Paper Series 503 downloads Earnings Management and Earnings Quality Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008 Kin Lo University of British Columbia (UBC) - Sauder School of Business Date Posted: July 07, 2008 Accepted Paper Series
Globalization: A Challage for Internal Control and Audit in Banking SystemAccounting and Management Information Systems Conference, 2007 Cristina Palfi Babes-Bolyai University Date Posted: April 07, 2008 Accepted Paper Series 1658 downloads
Can Analysts Analyze Mergers?Forthcoming at Management Science Hassan Tehranian, Mengxin Zhao and Julie Lei Zhu Boston College - Department of Finance, Securities and Exchange Commission (SEC) and Boston University - School of Management Date Posted: March 19, 2007 Last Revised: July 24, 2013 Accepted Paper Series 552 downloads
Human Resource Accounting - A New DimensionCanadian Accounting Association (CAAA) 2006 Annual Conference Dr. Amitabh Deo Kodwani and Ravindra Tiwari Indian Institute of Management (IIM) rohtak and Independent Date Posted: February 10, 2007 Working Paper Series 5720 downloads
A New Model for Inflation AccountingAlexandru Tugui Jr. Al. I. Cuza University Date Posted: September 27, 2005 Last Revised: July 17, 2014 Working Paper Series 1946 downloads Discussion of 'Limited Attention, Information Disclosure, and Financial Reporting' Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 387-400, December 2003 Richard A. Lambert University of Pennsylvania - Accounting Department Date Posted: January 14, 2004 Accepted Paper Series A Note on Analysts' Earnings Forecast Errors Distribution Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003 Daniel A. Cohen and Thomas Z. Lys University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management Date Posted: January 07, 2004 Accepted Paper Series 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 Jeffery S. Abarbanell and Reuven Lehavy University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business Date Posted: January 07, 2004 Accepted Paper Series
Limited Attention, Information Disclosure, and Financial ReportingJAE Boston Conference October 2002 David A. Hirshleifer and Siew Hong Teoh University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business Date Posted: January 06, 2004 Working Paper Series 2928 downloads
The Impact of Firm Performance Expectations on CEO Turnover and Replacement DecisionsJAE Boston Conference October 2002 Kathleen A. Farrell and David A. Whidbee University of Nebraska-Lincoln and Washington State University - Department of Finance, Insurance and Real Estate Date Posted: January 06, 2004 Working Paper Series 957 downloads
Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating EarningsJAE Boston Conference October 2002 Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia and University of Houston - Department of Accountancy & Taxation Date Posted: January 06, 2004 Working Paper Series 1557 downloads
Are Executive Stock Options Associated with Future Earnings?JAE Boston Conference October 2002 Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine Date Posted: January 06, 2004 Working Paper Series 1741 downloads
Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings ForecastsJAE Boston Conference October 2002 Jeffery S. Abarbanell and Reuven Lehavy University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business Date Posted: January 06, 2004 Working Paper Series 3163 downloads
Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IASSimon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002 Ray Ball, Ashok Robin and Joanna Shuang Wu University of Chicago - Accounting, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School Date Posted: January 06, 2004 Working Paper Series 4824 downloads Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 271-283, December 2003 Robert W. Holthausen University of Pennsylvania - Accounting Department Date Posted: January 05, 2004 Accepted Paper Series
Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International SettingJAE Boston Conference October 2002 Robert W. Holthausen University of Pennsylvania - Accounting Department Date Posted: December 20, 2003 Working Paper Series 1293 downloads Discussion of 'Employee Stock Options, EPS Dilution, and Stock Repurchases' Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 45-49, December 2003 David F. Larcker Stanford University - Graduate School of Business Date Posted: December 16, 2003 Accepted Paper Series Empirical Research on CEO Turnover and Firm-Performance: A Discussion Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 227-233, December 2003 James A. Brickley University of Rochester - Simon Business School Date Posted: December 09, 2003 Accepted Paper Series 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 Kathleen A. Farrell and David A. Whidbee University of Nebraska-Lincoln and Washington State University - Department of Finance, Insurance and Real Estate Date Posted: December 02, 2003 Accepted Paper Series CEO Turnover and Properties of Accounting Information Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 197-226, December 2003 Ellen Engel, Rachel M. Hayes and Xue Wang University of Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business Date Posted: December 02, 2003 Accepted Paper Series Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries Simon Business School Working Paper No. FR 03-33 Ray Ball, Ashok Robin and Joanna Shuang Wu University of Chicago - Accounting, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School Date Posted: December 02, 2003 Last Revised: March 09, 2009 Working Paper Series 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 Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Chad R. Larson Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia and University of Houston - Department of Accountancy & Taxation Date Posted: December 01, 2003 Accepted Paper Series Limited Attention, Information Disclosure, and Financial Reporting Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 337-386, December 2003 David A. Hirshleifer and Siew Hong Teoh University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business Date Posted: December 01, 2003 Accepted Paper Series Discussion of 'Are Executive Stock Options Associated with Future Earnings?' Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 91-103, December 2003 David F. Larcker Stanford University - Graduate School of Business Date Posted: December 01, 2003 Accepted Paper Series Employee Stock Options, EPS Dilution, and Stock Repurchases Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 51-90, December 2003 Daniel A. Bens, Venky Nagar, Douglas J. Skinner and M.H. Franco Wong 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 Date Posted: November 28, 2003 Accepted Paper Series 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 Mark T Bradshaw Boston College Date Posted: November 28, 2003 Last Revised: July 15, 2010 Accepted Paper Series
A Note on Analysts' Earnings Forecast Errors DistributionJAE Boston Conference October 2002 Daniel A. Cohen and Thomas Z. Lys University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management Date Posted: November 21, 2003 Working Paper Series 582 downloads Are Executive Stock Options Associated with Future Earnings Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 3-43, December 2003 Michelle Hanlon, Shivaram Rajgopal and Terry J. Shevlin Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine Date Posted: November 05, 2003 Accepted Paper Series 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 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 Date Posted: March 04, 2003 Accepted Paper Series
CEO Turnover and Properties of Accounting InformationJAE Boston Conference 2002 Ellen Engel, Rachel M. Hayes and Xue Wang University of Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business Date Posted: February 17, 2003 Working Paper Series 1169 downloads Anomalous Stock Returns Around Internet Firms' Earnings Announcements Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 249-271, January 2003 Brett Trueman, M.H. Franco Wong and Xiao-Jun Zhang University of California, Los Angeles (UCLA) - Anderson School of Management, University of Toronto - Rotman School of Management and University of California, Berkeley Date Posted: February 05, 2003 Accepted Paper Series 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 Philip G. Berger University of Chicago - Booth School of Business Date Posted: February 05, 2003 Accepted Paper Series 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 Jonathan Lewellen Dartmouth College - Tuck School of Business Date Posted: February 05, 2003 Accepted Paper Series The Internet Downturn: Finding Valuation Factors in Spring 2000 Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 189-236, January 2003 Elizabeth K. Keating, Thomas Z. Lys and Robert P. Magee Harvard University - John F. Kennedy School of Government, Northwestern University - Kellogg School of Management and Northwestern University Date Posted: February 05, 2003 Accepted Paper Series Stock-based Pay in New Economy Firms Journal of Accounting & Economics, Vol. 34, Nos. 1-3, pp. 129-147, January 2003 Kevin J. Murphy University of Southern California - Marshall School of Business Date Posted: February 05, 2003 Accepted Paper Series 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 Christopher D. Ittner, Richard A. Lambert and David F. Larcker University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business Date Posted: February 05, 2003 Accepted Paper Series Discussion of 'Compensation Policy and Discretionary Disclosure' Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 311-318, January 2003 Mary E. Barth Stanford University - Graduate School of Business Date Posted: January 18, 2003 Accepted Paper Series 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 Douglas J. Skinner The University of Chicago - Booth School of Business Date Posted: January 18, 2003 Accepted Paper Series 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 Ron Kasznik Stanford Graduate School of Business Date Posted: January 18, 2003 Accepted Paper Series 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 S.P. Kothari and Jay A. Shanken Massachusetts Institute of Technology (MIT) - Sloan School of Management and Emory University - Goizueta Business School Date Posted: November 05, 2002 Accepted Paper Series 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 Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business Date Posted: October 16, 2002 Accepted Paper Series Information Distribution Within Firms: Evidence from Stock Option Exercises Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 3-31, January 2003 Steven J. Huddart and Mark H. Lang Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill Date Posted: October 14, 2002 Accepted Paper Series Discretionary Disclosure and Stock-based Incentives Journal of Accounting and Economics, Vol. 34, No. 1-3, pp. 283-309, January 2003 Venky Nagar, Dhananjay Nanda and Peter D. Wysocki University of Michigan, Stephen M. Ross School of Business, University of Miami - School of Business Administration and University of Miami - School of Business Administration Date Posted: September 17, 2002 Accepted Paper Series
Financial Accounting Information and Corporate GovernanceJAE Rochester Conference April 2000 Robert M. Bushman and Abbie J. Smith University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business Date Posted: April 28, 2002 Working Paper Series 15119 downloads
The Structure and Performance Consequences of Equity Grants to Employees of New Economy FirmsJAE Boston Conference June 2001 Christopher D. Ittner, Richard A. Lambert and David F. Larcker University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business Date Posted: January 08, 2002 Working Paper Series 926 downloads Discussion of 'Contracting Theory and Accounting' Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001 Robert P. Magee Northwestern University Date Posted: December 04, 2001 Accepted Paper Series 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 Charles M.C. Lee Stanford University - Graduate School of Business Date Posted: November 26, 2001 Accepted Paper Series Empirical Tax Research in Accounting Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001 Douglas A. Shackelford and Terry J. Shevlin University of North Carolina Kenan-Flagler Business School and University of California-Irvine Date Posted: November 24, 2001 Accepted Paper Series |
