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Kelley: Accounting (Topic)

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Viewing: 1 - 50 of 233 papers

1.

A Review of the Earnings Management Literature and its Implications for Standard Setting

Number of pages: 36 Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 21,584
2.

Earnings Management: A Perspective

Number of pages: 16 Posted: 11 May 2001
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 5,546
3.

Identifying Overvalued Equity

Johnson School Research Paper Series No. #09-09
Number of pages: 60 Posted: 21 May 2008 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 4,994
4.

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Number of pages: 36 Posted: 05 Dec 2003
Working Paper Series
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,621
5.

Internal Control Weaknesses and Information Uncertainty

Number of pages: 62 Posted: 19 Apr 2006 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,223
6.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,190
7.

The Effect of 10K Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings

Number of pages: 30 Posted: 17 Oct 2002
Working Paper Series
Georgetown University - Department of Accounting and Business Law and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,134
8.

Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation

Number of pages: 60 Posted: 19 May 2005
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,062
9.

Fraud Detection and Expected Returns

Number of pages: 53 Posted: 05 Feb 2012
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and affiliation not provided to SSRN
Downloads 2,865
10.

The Predictable Cost of Earnings Manipulation

Number of pages: 51 Posted: 17 Aug 2007
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,500
11.

Earnings Management: New Evidence Based On Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 2,454
12.

Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments

Number of pages: 44 Posted: 15 Jun 2001
Working Paper Series
University of Texas at Austin, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,276
13.

Insider Trading, Earnings Quality, and Accrual Mispricing

Number of pages: 48 Posted: 26 Jul 2001
Working Paper Series
University of Texas at Dallas - Department of Accounting & Information Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,273
14.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 2,270
15.

Accrued Earnings and Growth: Implications for Earnings Persistence and Market Mispricing

Accounting Review, Vol. 78, No. 1, 2003
Number of pages: 32 Posted: 05 Jan 2001 Last Revised: 03 Jun 2016
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,199
16.

The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption

Number of pages: 51 Posted: 18 May 2009 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,905
17.

To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?

Number of pages: 36 Posted: 02 Aug 2011 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Stanford University - Graduate School of Business
Downloads 1,683
18.

An Analysis of the Underlying Causes Attributed to Restatements

Number of pages: 34 Posted: 09 Mar 2008 Last Revised: 14 May 2014
Working Paper Series
University of Utah - School of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,590
19.

The Role of Auditing in Investor Protection

Number of pages: 45 Posted: 10 Aug 2003
Working Paper Series
University of Texas at Austin - Department of Accounting, Indiana University-Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,587
20.

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format

Number of pages: 48 Posted: 27 Jun 2000
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,580
21.

Comprehensive Income Disclosures and Analysts' Valuation Judgments

Number of pages: 34 Posted: 02 Mar 1998
Working Paper Series
University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,504
22.

Risk-Relevance of Fair Value Income Measures for Commercial Banks

Accounting Review, April 2006
Number of pages: 55 Posted: 01 Oct 2005
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,488
23.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,483
24.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Return on Assets

Review of Accounting Studies, Vol. 8, No. 2/3, 2003
Number of pages: 26 Posted: 05 Sep 2002 Last Revised: 03 Jun 2016
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Kansas and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,418
25.

Whisper Forecasts of Quarterly Earnings per Share

Number of pages: 31 Posted: 07 Apr 1998
Working Paper Series
Purdue University, Indiana University - Kelley School of Business - Department of Accounting and Purdue University

Multiple version iconThere are 2 versions of this paper

Downloads 1,401
26.

Purchase, Pooling, and Equity Analysts' Valuation Judgments

Number of pages: 36 Posted: 27 Oct 1999
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland

Multiple version iconThere are 2 versions of this paper

Downloads 1,337
27.

The Interaction Between Internal Control Assessment and Substantive Testing in Audits for Fraud

Number of pages: 39 Posted: 26 Mar 1998
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business and affiliation not provided to SSRN
Downloads 1,307
28.

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

University of Texas at Austin, Department of Accounting Working Paper
Number of pages: 46 Posted: 27 Apr 2001
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,145
29.

Does Greater Tax Risk Lead to Increased Firm Risk?

Number of pages: 52 Posted: 09 Dec 2012 Last Revised: 17 Jun 2015
Working Paper Series
University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,130
30.

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 1,115
31.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,033
32.

Aggregate Investment and Investor Sentiment

Review of Financial Studies (RFS), Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 181, Kelley School of Business Research Paper No. 2014-44
Number of pages: 49 Posted: 02 Jan 2013 Last Revised: 01 Dec 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Stanford University - Graduate School of Business
Downloads 1,006
33.

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,005
34.

In Short Supply: Short Sellers and Stock Returns

Rock Center for Corporate Governance at Stanford University Working Paper No. 165
Number of pages: 55 Posted: 04 Dec 2013 Last Revised: 19 Apr 2015
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Syracuse University
Downloads 989
35.

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Darden Business School Working Paper No. 03-09
Number of pages: 41 Posted: 07 Aug 2003
Working Paper Series
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 973
36.

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

The Accounting Review, Vol. 83, No. 4, pp. 915-956, 2008
Number of pages: 53 Posted: 26 Jan 2007 Last Revised: 13 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 967
37.

Does Industry-level Analysis Improve Profitability and Growth Forecasts?

Number of pages: 47 Posted: 14 Sep 2004
Working Paper Series
Georgetown University - Department of Accounting and Business Law, University of Miami - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 949
38.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 915
39.

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation

Number of pages: 38 Posted: 21 Jul 2003
Working Paper Series
Indiana University-Kelley School of Business and First Principles Consulting, LLC

Multiple version iconThere are 2 versions of this paper

Downloads 905
40.

Tax Avoidance Activities of U.S. Multinational Corporations

Number of pages: 42 Posted: 16 Aug 2002
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 897
41.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Utah - School of Accounting and Information Systems, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Tuck School of Business at Dartmouth and Indiana University - Kelley School of Business - Department of Accounting
Downloads 845
42.

The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals

Number of pages: 34 Posted: 29 Mar 2004
Working Paper Series
Melbourne Business School, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 824
43.

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

Contemporary Accounting Research, forthcoming
Number of pages: 63 Posted: 09 Feb 2010 Last Revised: 12 May 2014
Accepted Paper Series
Wake Forest University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 815
44.

Initial Evidence on the Market Impact of the XBRL Mandate

Review of Accounting Studies, 2014, Volume 19, pp. 1468-1503, Rock Center for Corporate Governance at Stanford University Working Paper No. 149
Number of pages: 53 Posted: 16 Apr 2011 Last Revised: 02 Feb 2015
Accepted Paper Series
Stanford University - Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and Penn State University
Downloads 788
45.

The Long and Short of the Accrual Anomaly

Number of pages: 52 Posted: 31 Jul 2006
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 781
46.

Do Auditor Resignations Convey Private Information About Continuing Audit Clients?

Number of pages: 45 Posted: 25 May 2001
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Rutgers University
Downloads 771
47.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Working Paper Series
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Oregon
Downloads 750
48.

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Contemporary Accounting Research, Vol. 27, No.1, 2010
Number of pages: 42 Posted: 05 May 2008 Last Revised: 13 May 2014
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 735
49.

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 09 Jan 2010 Last Revised: 13 May 2014
Accepted Paper Series
University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 723
50.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Kelley School of Business Research Paper No. 16-26
Number of pages: 55 Posted: 16 Mar 2016 Last Revised: 21 Apr 2016
Accepted Paper Series
University of South Florida - School of Accountancy, Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy, DePaul University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 716