SSRN Fox: Accounting (Topic)

1.

Corporate Governance and Firm Performance

Number of pages: 53 Posted: 27 Sep 2004

Working Paper Series

Lawrence D. Brown and Marcus L. Caylor

Temple University - Department of Accounting and Kennesaw State University

Downloads 26,027

2.

Corporate Governance and Firm Valuation

Journal of Accounting and Public Policy, Vol. 25, No. 4, 2006

Number of pages: 26 Posted: 07 Jul 2005 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Marcus L. Caylor

Temple University - Department of Accounting and Kennesaw State University

Downloads 6,198

3.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042

Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015

Working Paper Series

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

There are 2 versions of this paper

Downloads 5,842

4.

Active Ownership

Review of Financial Studies (RFS), Volume 28, Issue 12, pp. 3225-3268, 2015., Fox School of Business Research Paper No. 16-009

Number of pages: 55 Posted: 01 Oct 2012 Last Revised: 19 Mar 2016

Accepted Paper Series

Elroy Dimson, Oğuzhan Karakaş and Xi Li

University of Cambridge - Judge Business School, Cambridge Judge Business School - Department of Finance & Accounting and London School of Economics

Downloads 3,977

5.

The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals

Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15

Number of pages: 55 Posted: 07 Aug 2002

Working Paper Series

Rick Antle, Elizabeth A. Gordon, Ganapathi S. Narayanamoorthy and Ling Zhou

Yale School of Management, Temple University - Department of Accounting, Tulane University - Accounting & Taxation and University of New Mexico

Downloads 2,837

6.

Related Party Transactions: Associations with Corporate Governance and Firm Value

EFA 2004 Maastricht Meetings Paper No. 4377, AFA 2006 Boston Meetings Paper

Number of pages: 60 Posted: 24 Oct 2005

Working Paper Series

Elizabeth A. Gordon, Elaine Henry and Darius Palia

Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Rutgers Business School

Downloads 2,423

7.

Comparing the Value Relevance of Two Operating Income Measures

Review of Accounting Studies, Vol. 8, No. 4, 2003

Number of pages: 12 Posted: 21 Jun 2001 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Kumar N. Sivakumar

Temple University - Department of Accounting and Boston University - Department of Accounting

Downloads 2,234

8.

Ranking Accounting Ph.D. Programs and Faculties Using Social Science Research Network Downloads

Review of Quantitative Finance and Accounting, Vol. 22, No. 3, 2004

Number of pages: 19 Posted: 08 Apr 2003 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Indrarini Laksmana

Temple University - Department of Accounting and Georgia State University - School of Accountancy

Downloads 2,225

9.

Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption

Journal of Accounting Research (Forthcoming), Fox School of Business Research Paper No. 15-083

Number of pages: 69 Posted: 15 Jun 2013 Last Revised: 09 Nov 2015

Accepted Paper Series

Ray Ball, Xi Li and Lakshmanan Shivakumar

University of Chicago - Accounting, London School of Economics and London Business School

There are 2 versions of this paper

Downloads 2,135

10.

The Role of Related Party Transactions in Fraudulent Financial Reporting

Number of pages: 39 Posted: 18 Jun 2007

Working Paper Series

Elaine Henry, Elizabeth A. Gordon, Brad Reed and Timothy Louwers

Stevens Institute of Technology - School of Business, Temple University - Department of Accounting, Southern Illinois University Edwardsville and James Madison University

Downloads 2,110

11.

Corporate Governance and Firm Operating Performance

Number of pages: 31 Posted: 01 Oct 2005

Working Paper Series

Lawrence D. Brown and Marcus L. Caylor

Temple University - Department of Accounting and Kennesaw State University

There are 2 versions of this paper

Downloads 1,998

12.

Stock Exchange Disclosure and Market Liquidity: An Analysis of 50 International Exchanges

Number of pages: 51 Posted: 06 Feb 2003

Working Paper Series

Carol Ann Frost, Elizabeth A. Gordon and Andrew F. Hayes

University of North Texas, Temple University - Department of Accounting and Ohio State University (OSU) - School of Journalism and Communication

Downloads 1,838

13.

Do Sell-Side Analysts Exhibit Differential Target Price Forecasting Ability?

Number of pages: 43 Posted: 20 Apr 2005 Last Revised: 07 Dec 2014

Working Paper Series

Mark T Bradshaw, Lawrence D. Brown and Kelly Huang

Boston College, Temple University - Department of Accounting and Florida International University

There are 2 versions of this paper

Downloads 1,769

14.

Managerial Behavior and the Bias in Analysts' Earnings Forecasts

Number of pages: 43 Posted: 02 Sep 1998

Working Paper Series

Lawrence D. Brown

Temple University - Department of Accounting

Downloads 1,711

15.

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

Journal of Management Accounting Research, 26(2), 221-242, 2014

Number of pages: 36 Posted: 17 May 2006 Last Revised: 23 Jul 2015

Accepted Paper Series

Rajiv D. Banker, Dmitri Byzalov, Mustafa Ciftci and Raj Mashruwala

Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, American University of Sharjah - School of Business and Management and University of Calgary - Haskayne School of Business

Downloads 1,692

16.

Ranking Journals Using Social Science Research Network Downloads

Review of Quantitative Finance and Accounting, Vol. 20, No. 3, 2003

Number of pages: 17 Posted: 18 Jun 2002 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown

Temple University - Department of Accounting

Downloads 1,641

17.

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: 12 Feb 2016

Accepted Paper Series

Xi Li and Holly Yang

London School of Economics and Singapore Management University - School of Accountancy

There are 2 versions of this paper

Downloads 1,472

18.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007

Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016

Accepted Paper Series

Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Y.S. Chen

Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)

Downloads 1,461

19.

A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences

Accounting Review, Vol. 80, No. 2, 2005

Number of pages: 18 Posted: 20 Jan 2004 Last Revised: 01 Apr 2014

Accepted Paper Series

Lawrence D. Brown and Marcus L. Caylor

Temple University - Department of Accounting and Kennesaw State University

Downloads 1,440

20.

Accounting is an Evolved Economic Institution

Foundations and Trends in Accounting, Vol. 2, No. 1-2, pp. 1-174, 2008, Emory University Law and Economics Research Paper No. 08-33

Number of pages: 162 Posted: 07 Jul 2008 Last Revised: 22 May 2014

Accepted Paper Series

Gregory B. Waymire and Sudipta Basu

Emory University - Goizueta Business School and Temple University - Department of Accounting

Downloads 1,409

21.

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Fox School of Business Research Paper No. 17-015, Mays Business School Research Paper No. 2934937

Number of pages: 73 Posted: 20 Mar 2017 Last Revised: 22 Jun 2017

Accepted Paper Series

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Downloads 1,403

22.

Accounting Conservatism and the Cost of Capital: An International Analysis

Journal of Business Finance & Accounting, Forthcoming

Number of pages: 43 Posted: 13 Sep 2008 Last Revised: 26 Jun 2015

Accepted Paper Series

Xi Li

London School of Economics

Downloads 1,400

23.

Financial Reporting and Disclosure Quality, and Emerging Market Companies' Access to Capital in Global Markets

Number of pages: 53 Posted: 16 Sep 2005 Last Revised: 20 Apr 2014

Working Paper Series

Carol Ann Frost, Elizabeth A. Gordon and Grace Pownall

University of North Texas, Temple University - Department of Accounting and Emory University - Department of Accounting

Downloads 1,389

24.

Earnings Management Prior to Stock Option Grants

Number of pages: 20 Posted: 21 May 2003

Working Paper Series

Steven Balsam, Lucy Huajing Chen and Srinivasan Sankaraguruswamy

Temple University - Department of Accounting, Villanova University and National University of Singapore (NUS) - Department of Accounting

Downloads 1,297

25.

How Important is Past Analyst Forecast Accuracy?

Financial Analysts Journal, Vol. 57, No. 6, 2001

Number of pages: 6 Posted: 27 Jan 2000 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown

Temple University - Department of Accounting

There are 2 versions of this paper

Downloads 1,286

26.

The Predictive Value of Analyst Characteristics

Journal of Accounting, Auditing and Finance, Vol. 18, No. 4, 2003

Number of pages: 23 Posted: 11 Jul 2001 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Emad Mohammad

Temple University - Department of Accounting and McMaster University - Accounting & Financial Management Services

Downloads 1,178

27.

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings

Number of pages: 38 Posted: 19 Jul 2000

Working Paper Series

Eli Bartov, Carol A. Marquardt and Steven Balsam

NYU Stern School of Business, City University of New York (CUNY) – Baruch College and Temple University - Department of Accounting

Downloads 1,112

28.

Insider Trading and Incentives to Manage Earnings

Number of pages: 52 Posted: 06 Feb 2004

Working Paper Series

Messod Daniel Beneish, Eric Press and Mark E. Vargus

Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management

Downloads 1,108

29.

Interrelations Between Components of Executives' Compensation and Market and Accounting based Performance Measures

Working Paper AIM-98-2

Number of pages: 42 Posted: 13 Feb 1999

Working Paper Series

Mark C. Anderson, Rajiv D. Banker and Sury Ravindran

University of Calgary - Haskayne School of Business, Temple University - Department of Accounting and Arizona State University (ASU) - Department of Information Systems

Downloads 1,106

30.

Incentives and Governance in Entrepreneurial Firms

Number of pages: 49 Posted: 09 May 2001

Working Paper Series

Ellen Engel, Elizabeth A. Gordon and Rachel M. Hayes

University of Chicago Booth School of Business, Temple University - Department of Accounting and University of Utah - David Eccles School of Business

Downloads 1,064

31.

Statistical Evidence on the Gender Gap in Law Firm Partner Compensation

Temple University Legal Studies Research Paper No. 2010-24

Number of pages: 40 Posted: 10 Sep 2010 Last Revised: 19 Apr 2014

Accepted Paper Series

Marina Angel, Eun-Young Whang, Rajiv D. Banker and Joseph Lopez

Temple University - Beasley School of Law, University of Texas-Pan American, Temple University - Department of Accounting and Temple University - James E. Beasley School of Law

Downloads 1,001

32.

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Fox School of Business Research Paper No. 16-028

Number of pages: 51 Posted: 25 Jun 2014 Last Revised: 30 Dec 2016

Accepted Paper Series

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

There are 2 versions of this paper

Downloads 990

33.

Do Stock Prices Fully Reflect the Implications of Current Earnings for Future Earnings for Ar1 Firms?

Journal of Accounting Research Vol. 38, No. 1, Spring 2000

Number of pages: 17 Posted: 14 Jun 1998 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Jerry C. Y. Han

Temple University - Department of Accounting and SUNY at Buffalo

Downloads 954

34.

Audit Committee Financial Expertise, Litigation Risk and Corporate Governance

Auditing: A Journal of Practice & Theory, Forthcoming

Number of pages: 32 Posted: 21 Dec 2008

Accepted Paper Series

Jagan Krishnan and Jong Eun Lee

Temple University - Department of Accounting and Sungkyunkwan University

Downloads 938

35.

The Effect of Macroeconomic Changes on the Value Relevance of Accounting Information: The Case of Mexico and the 1995 Financial Crisis

Number of pages: 41 Posted: 19 Aug 2002

Working Paper Series

Paquita Y. Davis-Friday and Elizabeth A. Gordon

CUNY-Baruch College and Temple University - Department of Accounting

Downloads 901

36.

Earnings Forecasting Research: Its Implications for Capital Markets Research

International Journal of Forecasting, Vol. 9, No. 3, 1993

Number of pages: 26 Posted: 14 Apr 2008

Accepted Paper Series

Lawrence D. Brown

Temple University - Department of Accounting

Downloads 900

37.

The Impact of SFAS 123R on Changes in Option-Based Compensation

Number of pages: 51 Posted: 15 Sep 2006

Working Paper Series

Lawrence D. Brown and Yen-Jung Lee

Temple University - Department of Accounting and National Taiwan University

Downloads 885

38.

The Relation between CEO Compensation and Past Performance

The Accounting Review, Forthcoming

Number of pages: 47 Posted: 19 Jul 2012

Accepted Paper Series

Rajiv D. Banker, Masako N. Darrough, Rong Huang and Jose M. Plehn-Dujowich

Temple University - Department of Accounting, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and affiliation not provided to SSRN

Downloads 864

39.

The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance

Accounting, Organizations and Society, Forthcoming

Number of pages: 39 Posted: 19 Sep 2007

Accepted Paper Series

Rajiv D. Banker, Tai-Yuan CHEN and Indranil Bardhan

Temple University - Department of Accounting, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and University of Texas at Dallas

Downloads 776

40.

Costs to Comply with SOX Section 404

Auditing: A Journal of Practice & Theory, Vol. 27, No. 1, May 2008, pp. 169-186.

Number of pages: 31 Posted: 15 Feb 2008 Last Revised: 21 Apr 2014

Accepted Paper Series

Jagan Krishnan, Dasaratha V. Rama and Yinghong Zhang

Temple University - Department of Accounting, Florida International University (FIU) and University of Central Oklahoma

Downloads 775

41.

Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism

Number of pages: 54 Posted: 20 Aug 2013

Working Paper Series

Rajiv D. Banker, Sudipta Basu, Dmitri Byzalov and Janice Y.S. Chen

Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)

Downloads 770

42.

Recordkeeping and Human Evolution

Emory Law and Economics Research Paper No. 05-13

Number of pages: 45 Posted: 29 Jul 2005

Working Paper Series

Sudipta Basu and Gregory B. Waymire

Temple University - Department of Accounting and Emory University - Goizueta Business School

Downloads 744

43.

Corporate Governance and Covenants in Debt Contracts

Number of pages: 72 Posted: 19 Jan 2012 Last Revised: 01 May 2014

Working Paper Series

Xi Li, A. Irem Tuna and Florin P. Vasvari

London School of Economics, London Business School and London Business School

Downloads 739

44.

To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?

Journal of Accounting Research, Forthcoming

Number of pages: 50 Posted: 18 Apr 2005 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Arianna S. Pinello

Temple University - Department of Accounting and Florida Gulf Coast University

There are 2 versions of this paper

Downloads 731

45.

Restatement of In-Process Research and Development Write-Offs: The Impact of SEC Scrutiny

Number of pages: 42 Posted: 18 Sep 2001

Working Paper Series

Eric Press and Thomas D. Dowdell Jr.

Temple University - Department of Accounting and North Dakota State University

Downloads 729

46.

Accounting Ph.D. Program Graduates: Affiliation Performance and Publication Performance

Review of Quantitative Finance and Accounting, Vol. 29, No. 3, 2007

Number of pages: 29 Posted: 10 Jan 2005 Last Revised: 01 Apr 2014

Working Paper Series

Lawrence D. Brown and Indrarini Laksmana

Temple University - Department of Accounting and Kent State University - Department of Accounting

Downloads 712

47.

The Judgmental Effects of Strategy Maps in Balanced Scorecard Performance Evaluations

AAA 2010 Management Accounting Section (MAS) Meeting Paper

Number of pages: 43 Posted: 17 Aug 2009 Last Revised: 19 Apr 2014

Working Paper Series

Rajiv D. Banker, Hsihui Chang and Mina Pizzini

Temple University - Department of Accounting, Drexel University and Texas State University, San Marcos - College of Business Administration

Downloads 698

48.

Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model

Journal of Accounting Research, Vol. 17, No. 1, Spring 1979

Number of pages: 12 Posted: 23 May 2006

Accepted Paper Series

Lawrence D. Brown and Michael S. Rozeff

Temple University - Department of Accounting and SUNY at Buffalo - Department of Financial & Managerial Economics

Downloads 698

49.

The Relation Between Incentives to Avoid Debt Covenant Default and Insider Trading

Number of pages: 44 Posted: 30 Apr 2001

Working Paper Series

Messod Daniel Beneish, Eric Press and Mark E. Vargus

Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management

Downloads 692

50.

An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan

Number of pages: 45 Posted: 06 Jan 2000

Working Paper Series

Rajiv D. Banker, Seok-Young Lee, Gordon Potter and Dhinu Srinivasan

Temple University - Department of Accounting, Sungshin Women's University, Cornell University - School of Hotel Administration and University of Pittsburgh - Katz Graduate School of Business

There are 2 versions of this paper

Downloads 690

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