1.
International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism
Fox School of Business Research Paper No. 18-043
Number of pages: 73
Posted: 31 Oct 2018
Last Revised: 26 Nov 2018
Working Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Fox School of Business
Downloads
61
2.
Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests
Fox School of Business Research Paper No. 18-041
Number of pages: 57
Posted: 12 Oct 2018
Last Revised: 10 Feb 2019
Working Paper Series
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads
86
3.
Managing the Narrative: Investor Relations Officers and Corporate Disclosure
Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 18-047
Posted: 10 Sep 2018
Last Revised: 12 Dec 2018
Accepted Paper Series
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
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: 60
Posted: 20 Mar 2017
Last Revised: 09 Feb 2018
Downloads
1,965
Managing the Narrative: Investor Relations Officers and Corporate Disclosure
Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 18-047
Posted: 10 Sep 2018
Last Revised: 12 Dec 2018
4.
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 52
Posted: 02 Aug 2018
Last Revised: 22 Mar 2019
Working Paper Series
University of Illinois at Urbana-Champaign, Temple University - Department of Accounting and The Brattle Group
Downloads
216
5.
Nonprofit Executive Incentive Pay
Number of pages: 69
Posted: 02 Aug 2018
Working Paper Series
Temple University - Department of Accounting and Villanova University
There are 2 versions of this paper
Nonprofit Executive Incentive Pay
Fox School of Business Research Paper No. 15-063
Number of pages: 51
Posted: 16 May 2015
Last Revised: 16 Dec 2016
Downloads
213
Downloads
56
6.
Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models
Fox School of Business Research Paper No. 18-011
Number of pages: 56
Posted: 28 Feb 2018
Last Revised: 17 May 2018
Working Paper Series
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Marist College
Downloads
129
7.
Modeling Conditional Distribution Discontinuities
Fox School of Business Research Paper No. 18-009, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 54
Posted: 14 Feb 2018
Last Revised: 01 Aug 2018
Working Paper Series
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads
96
8.
Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations
The Accounting Review, Forthcoming, Fox School of Business Research Paper No. 18-006
Number of pages: 54
Posted: 08 Feb 2018
Last Revised: 20 Feb 2018
Working Paper Series
Temple University - Department of Accounting, Western New England University and Temple University - Fox School of Business and Management
Downloads
231
9.
Revenue Recognition: A Brave New World
Stevens Institute of Technology School of Business Research Paper, Fox School of Business Research Paper No. 18-007
Number of pages: 53
Posted: 19 Dec 2017
Last Revised: 10 May 2018
Working Paper Series
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads
304
10.
Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost
Accounting, Economics and Law--A Convivium, Forthcoming, Fox School of Business Research Paper No. 18-004
Number of pages: 35
Posted: 20 Nov 2017
Last Revised: 09 Jan 2018
Accepted Paper Series
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads
86
11.
Crowdsourced Earnings Forecasts: Implications for Analyst Forecast Timing and Market Efficiency
Fox School of Business Research Paper No. 17-036, 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57
Posted: 24 Oct 2017
Last Revised: 25 Mar 2018
Working Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and University of Saskatchewan - Edwards School of Business
Downloads
145
12.
The Reliability of Crowdsourced Earnings Forecasts
Fox School of Business Research Paper No. 18-001
Number of pages: 54
Posted: 14 Sep 2017
Last Revised: 01 Oct 2018
Working Paper Series
Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads
126
13.
Client Influence and Auditor Independence Revisited: Evidence from Auditor Resignations
University of Connecticut School of Business Research Paper No. 17-05, Fox School of Business Research Paper No. 17-033
Number of pages: 48
Posted: 24 Aug 2017
Last Revised: 12 Oct 2017
Working Paper Series
University of Connecticut, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads
258
14.
The Effects of Hedge Fund Interventions on Strategic Firm Behavior
Management Science, Forthcoming
, Fox School of Business Research Paper No. 17-029
Number of pages: 53
Posted: 11 Aug 2017
Last Revised: 18 Sep 2017
Accepted Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Arizona State University (ASU) - School of Accountancy and Temple University - Fox School of Business
Downloads
387
15.
PCAOB International Inspections and Audit Quality
The Accounting Review (Forthcoming), Fox School of Business Research Paper No. 17-028
Posted: 10 Aug 2017
Last Revised: 18 Sep 2017
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and California State University, Dominguez Hills
16.
Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO
Auditing: A Journal of Practice & Theory (Forthcoming)
Posted: 11 May 2017
Last Revised: 10 Aug 2017
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
17.
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: 60
Posted: 20 Mar 2017
Last Revised: 09 Feb 2018
Accepted Paper Series
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
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: 60
Posted: 20 Mar 2017
Last Revised: 09 Feb 2018
Downloads
1,965
Managing the Narrative: Investor Relations Officers and Corporate Disclosure
Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 18-047
Posted: 10 Sep 2018
Last Revised: 12 Dec 2018
Downloads
1,965
18.
Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences
Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025
Posted: 18 Jan 2017
Last Revised: 09 Aug 2017
Accepted Paper Series
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio
There are 3 versions of this paper
Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences
Number of pages: 56
Posted: 21 May 2014
Last Revised: 06 Dec 2014
Downloads
330
Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences
Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022
Number of pages: 50
Posted: 29 Jul 2016
Last Revised: 16 Jan 2017
Downloads
149
Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences
Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025
Posted: 18 Jan 2017
Last Revised: 09 Aug 2017
19.
Cost Management Research
Journal of Management Accounting Research, Forthcoming
Number of pages: 64
Posted: 10 Dec 2016
Last Revised: 26 Oct 2017
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Temple University - Department of Accounting
Downloads
1,212
20.
Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences
Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022
Number of pages: 50
Posted: 29 Jul 2016
Last Revised: 16 Jan 2017
Working Paper Series
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio
There are 3 versions of this paper
Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences
Number of pages: 56
Posted: 21 May 2014
Last Revised: 06 Dec 2014
Downloads
330
Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences
Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022
Number of pages: 50
Posted: 29 Jul 2016
Last Revised: 16 Jan 2017
Downloads
149
Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences
Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025
Posted: 18 Jan 2017
Last Revised: 09 Aug 2017
Downloads
149
21.
The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 Jul 2016
Accepted Paper Series
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
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
Downloads
1,072
The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 Jul 2016
22.
Mandatory Disclosure Reform, Monitoring, and Executive Compensation
Number of pages: 50
Posted: 25 Mar 2016
Last Revised: 16 Dec 2016
Working Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and London School of Economics
Downloads
649
23.
Do Electronic Medical Record Systems Inflate Medicare Reimbursements?
Fox School of Business Research Paper No. 16-008
Number of pages: 43
Posted: 11 Jan 2016
Last Revised: 16 Dec 2016
Working Paper Series
McGill University, Temple University - Department of Accounting and Temple University - Department of Management Information Systems
Downloads
201
24.
Does Information and Communication Technology Lead to the Well-Being of Nations? A Country-Level Empirical Investigation
MIS Quarterly (Forthcoming), Fox School of Business Research Paper 15-072
Number of pages: 14
Posted: 13 Sep 2015
Last Revised: 16 Dec 2016
Accepted Paper Series
McGill University, Temple University - Department of Management Information Systems and Temple University - Department of Accounting
Downloads
629
25.
Is There Any Scientific Basis for Accounting? Implications for Practice, Research and Education
Fox School of Business Research Paper No. 15-076
Number of pages: 45
Posted: 23 Aug 2015
Last Revised: 16 Dec 2016
Working Paper Series
Temple University - Department of Accounting
Downloads
462
26.
Demand Uncertainty and Production Outsourcing
Number of pages: 60
Posted: 20 Aug 2015
Last Revised: 19 Apr 2019
Working Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads
128
27.
Nonprofit Executive Incentive Pay
Fox School of Business Research Paper No. 15-063
Number of pages: 51
Posted: 16 May 2015
Last Revised: 16 Dec 2016
Working Paper Series
Temple University - Department of Accounting and Rutgers, The State University of New Jersey - Rutgers University, Camden
There are 2 versions of this paper
Nonprofit Executive Incentive Pay
Fox School of Business Research Paper No. 15-063
Number of pages: 51
Posted: 16 May 2015
Last Revised: 16 Dec 2016
Downloads
213
Downloads
213
28.
Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015
Last Revised: 16 Dec 2016
Accepted Paper Series
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
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
Downloads
6,319
Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015
Last Revised: 16 Dec 2016
29.
Goodwill Impairment Charges and Analyst Forecast Properties
Accounting Horizons, Forthcoming, Fox School of Business Research Paper No. 14-034
Posted: 17 Sep 2014
Last Revised: 30 Dec 2016
Accepted Paper Series
Villanova University, Temple University - Department of Accounting and Lehigh University
30.
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
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
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
Downloads
1,072
The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 Jul 2016
Downloads
1,072
31.
Auditor Conservatism and Quarterly Earnings
Number of pages: 57
Posted: 03 May 2014
Working Paper Series
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads
211
32.
Differences in Conservatism between Big Eight and Non-Big Eight Auditors
Number of pages: 58
Posted: 03 May 2014
Working Paper Series
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads
321
33.
Loss Firms and Analysts' Earnings Forecast Errors
The Journal of Financial Statement Analysis, Vol. 1 No. 2
Number of pages: 13
Posted: 03 May 2014
Accepted Paper Series
Seoul National University - College of Business Administration, California State University, East Bay and Temple University - Department of Accounting
Downloads
359
34.
Information Efficiency of U.S. Restaurant Stocks That Are Cross-Listed in Germany
Journal of Hospitality and Tourism Research, Forthcoming
Posted: 26 Apr 2014
Accepted Paper Series
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent and Temple University - Department of Accounting
35.
Determinants of Involuntary Cross-Listing: U.S. Restaurant Companies’ Perspective
International Journal of Contemporary Hospitality Management, Vol. 25 No. 7, 2013
Posted: 26 Apr 2014
Accepted Paper Series
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent, Temple University - Department of Accounting and Temple University - School of Tourism and Hospitality Management
36.
International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors
Journal of Business Finance and Accounting, Vol. 25, Nos. 9/10, 1998
Posted: 26 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
37.
Timeliness and Conservatism of Taiwanese Earnings
Asia-Pacific Journal of Accounting & Economics, Vol. 12, No. 2, 2005
Posted: 26 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
38.
Corporate Governance, Top Executive Compensation and Firm Performance in Japan
Pacific-Basin Finance Journal, Vol. 15, No. 1, 2007
Posted: 26 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting, Seoul National University - College of Business Administration, Independent and City University of New York - Baruch College - Stan Ross Department of Accountancy
39.
Discussion of on the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom
Journal of Business Finance and Accounting Vol. 28 Nos. 9/10, 2001
Number of pages: 17
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
51
40.
Discussion of International Differences in the Timeliness, Conservatism, and Classification of Earnings
Journal of Accounting Research, Vol. 37, No. Supplement, 1999
Number of pages: 12
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
113
41.
Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads
Journal of Accounting Research, Vol. 41, No. 2, 2003
Number of pages: 12
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
27
42.
Discussion — The Reliability of Fair Value Versus Historical Cost Information: Evidence from Closed-End Mutual Funds
Journal of Accounting, Auditing and Finance, Vol. 18, No. 1, 2003
Number of pages: 15
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
143
43.
What Do We Learn from Two New Accounting-Based Stock Market Anomalies?
Journal of Accounting and Economics, Vol. 38, Nos. 1-3, 2004
Number of pages: 16
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
80
44.
Conservatism Research: Historical Development and Future Prospects
China Journal of Accounting Research, Vol. 2, No. 1, 2009
Number of pages: 20
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
264
45.
How Can Accounting Researchers Become More Innovative?
Accounting Horizons, Vol. 26, No. 4, 2012
Number of pages: 20
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
232
46.
Devil's Advocate: The Most Incorrect Beliefs of Accounting Experts
Accounting Horizons, Vol. 27, No. 4, 2013, Fox School of Business Research Paper No. 14-005
Number of pages: 7
Posted: 20 Apr 2014
Last Revised: 28 May 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
196
47.
Discussion — The Effect of Risk on Price Responses to Unexpected Earnings
Journal of Accounting, Auditing and Finance, Vol. 20, No. 4, 2005
Number of pages: 12
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
69
48.
Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'
Review of Accounting Studies, Vol. 10, No. 2/3, 2005
Number of pages: 11
Posted: 20 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
Downloads
770
49.
The Spillover Effects of Health IT Investments on Regional Health Care Costs
Management Science (Forthcoming), Fox School of Business Research Paper No. 14-028
Number of pages: 40
Posted: 08 Apr 2014
Last Revised: 11 Jan 2017
Accepted Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) - Department of Information Systems and McGill University
Downloads
182
50.
Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research
Fox School of Business Research Paper No. 14-031
Number of pages: 49
Posted: 26 Feb 2014
Last Revised: 31 Dec 2016
Working Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads
511
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.