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 28,439

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 6,637

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 6,226

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 - Finance Subject Group and London School of Economics

Downloads 4,685

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 2,887

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 University, Newark, School of Business-Newark, Department of Finance & Economics

Downloads 2,575

7.

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 2,367

8.

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 2,288

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 - Booth School of Business, London School of Economics and London Business School

There are 2 versions of this paper

Downloads 2,279

10.

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 2,256

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

Downloads 2,067

12.

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

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 1,907

13.

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 1,869

14.

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

Downloads 1,837

15.

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 1,818

16.

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 1,780

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: 17 Sep 2018

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 1,686

18.

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 1,656

19.

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 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 1,588

20.

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 1,476

21.

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 - Department of Accounting and Temple University - Department of Accounting

Downloads 1,471

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 1,453

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 1,411

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 1,360

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 1,315

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 1,201

27.

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 1,143

28.

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 1,125

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 1,121

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 Illinois at Chicago - College of Business Administration, Temple University - Department of Accounting and University of Utah - David Eccles School of Business

Downloads 1,084

31.

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 1,058

32.

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

Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Yi Liang

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 1,023

33.

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 Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), Temple University - Department of Accounting and Temple University - James E. Beasley School of Law

Downloads 1,018

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 980

35.

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 972

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 950

37.

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 Powerlytics. Inc.

Downloads 943

38.

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

Zicklin School of Business and Temple University - Department of Accounting

Downloads 928

39.

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 924

40.

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 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 895

41.

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 864

42.

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS

The Accounting Review, Forthcoming

Number of pages: 55 Posted: 12 Aug 2012 Last Revised: 26 Apr 2017

Accepted Paper Series

Elizabeth A. Gordon and Hsiao-Tang Hsu

Temple University - Department of Accounting and Texas A&M University - Corpus Christi

Downloads 843

43.

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 827

44.

Asymmetric Cost Behavior

Journal of Management Accounting Research, Vol. 26, No. 2, 43-79, 2014

Number of pages: 60 Posted: 20 Aug 2013 Last Revised: 13 Aug 2015

Accepted Paper Series

Rajiv D. Banker and Dmitri Byzalov

Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting

Downloads 824

45.

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 795

46.

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 - Department of Accounting

Downloads 778

47.

Demand Uncertainty and Cost Behavior

Accounting Review, 89(3), 839-865, 2014.

Number of pages: 45 Posted: 16 Aug 2011 Last Revised: 23 Jul 2015

Accepted Paper Series

Rajiv D. Banker, Dmitri Byzalov and Jose M. Plehn-Dujowich

Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and Powerlytics. Inc.

Downloads 773

48.