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Fox: Accounting (Topic)

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Viewing: 1 - 50 of 281 papers

1.

Corporate Governance and Firm Performance

Number of pages: 53 Posted: 27 Sep 2004
Working Paper Series
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
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
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

Multiple version iconThere 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
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
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
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
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
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
University of Chicago - Accounting, London School of Economics and London Business School

Multiple version iconThere 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
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
Temple University - Department of Accounting and Kennesaw State University

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

Multiple version iconThere 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
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
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
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
London School of Economics and Singapore Management University - School of Accountancy

Multiple version iconThere 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
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
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
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
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
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
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
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
Temple University - Department of Accounting

Multiple version iconThere 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
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
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
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
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
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
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
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

Multiple version iconThere 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
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
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
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
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
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
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
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
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
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
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
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
Temple University - Department of Accounting and Florida Gulf Coast University

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

Multiple version iconThere are 2 versions of this paper

Downloads 690