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Kelley: Accounting (Topic)

154,231 Total downloads

Viewing: 1 - 50 of 250 papers

1.

Optimal Fundamental Investing

Kelley School of Business Research Paper No. 19-8
Number of pages: 42 Posted: 27 Dec 2018 Last Revised: 13 Jul 2019
Working Paper Series
Northwestern University - Kellogg School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 614
2.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Journal of Accounting & Economics (JAE), Forthcoming, Kelley School of Business Research Paper No. 19-2
Number of pages: 71 Posted: 19 Dec 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 71
3.

Extreme ETRs: When Effective Tax Rates Capture Something Other than Tax Avoidance

Kelley School of Business Research Paper No. 18-92
Number of pages: 53 Posted: 26 Nov 2018 Last Revised: 09 Jun 2019
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business
Downloads 125
4.

Audit Process, Private Information, and Insider Trading

Kelley School of Business Research Paper No. 18-85
Number of pages: 43 Posted: 02 Nov 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and Wharton School, University of Pennsylvania
Downloads 362
5.

It's Not So Bad: Director Bankruptcy Experience and Corporate Risk Taking

Kelley School of Business Research Paper No. 18-78
Number of pages: 51 Posted: 14 Sep 2018 Last Revised: 28 Feb 2019
Working Paper Series
Washington University in St. Louis - John M. Olin Business School, Washington University in St. Louis and Indiana University - Kelley School of Business - Department of Finance
Downloads 242
6.

The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates

Kelley School of Business Research Paper No. 18-72
Number of pages: 48 Posted: 23 Aug 2018 Last Revised: 11 Apr 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 151
7.

How Do Openness of Internal Reporting and Shared Interest with an Employee Affect Managerial Collusion and Subsequent Cooperation?

Kelley School of Business Research Paper No. 18-74
Number of pages: 53 Posted: 17 Aug 2018 Last Revised: 09 Jun 2019
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 39
8.

Tradeoffs Between Tax and Financial Reporting Benefits: Evidence From Purchase Price Allocations in Taxable Acquisitions

Contemporary Accounting Research, Forthcoming, Kelley School of Business Research Paper No. 18-61
Posted: 02 Aug 2018
Accepted Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, Florida State University, Indiana University - Kelley School of Business and Wisconsin School of Business
9.

Tip of the Iceberg? The Level of Blame and Disclosure Propensity

Kelley School of Business Research Paper No. 18-63
Number of pages: 44 Posted: 25 Jul 2018
Working Paper Series
Georgetown University - McDonough School of Business, Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Seoul National University - College of Business Administration
Downloads 141
10.

The Effects of Ratings Disclosure by Bank Regulators

Kelley School of Business Research Paper No. 18-46
Number of pages: 59 Posted: 17 May 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 136
11.

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - Accounting Area, 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 154
12.

Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 02 Apr 2018 Last Revised: 03 Sep 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 231
13.

Identifying the Nature and Value of Expected Merger Synergies

Kelley School of Business Research Paper No. 18-24
Number of pages: 62 Posted: 24 Mar 2018 Last Revised: 31 Jul 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University and Maastricht University School of Business and Economics
Downloads 196
14.

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Kelley School of Business Research Paper No. 18-13
Number of pages: 49 Posted: 10 Feb 2018
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 76
15.

Measuring CEO Personality Using Machine-Learning Algorithms: A Study of CEO Risk Tolerance and Audit Fees

Kelley School of Business Research Paper No. 18-10, 31st Australasian Finance and Banking Conference 2018
Number of pages: 42 Posted: 17 Jan 2018 Last Revised: 10 Apr 2018
Working Paper Series
Simon Fraser University, Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic, Indiana University - Kelley School of Business - Department of Accounting, University of Waterloo and University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 529
16.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 49 Posted: 09 Jan 2018 Last Revised: 30 Jan 2019
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 197
17.

An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion

Kelley School of Business Research Paper No. 18-6
Number of pages: 52 Posted: 09 Jan 2018 Last Revised: 27 Jan 2019
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 326
18.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 54 Posted: 27 Nov 2017 Last Revised: 22 Aug 2018
Working Paper Series
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 142
19.

The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers

Number of pages: 47 Posted: 04 Oct 2017 Last Revised: 16 Jun 2019
Working Paper Series
Utah State University - Huntsman School of Business and University of Oregon - Lundquist College of Business
Downloads 195
20.

The Role of Management Talent in the Production of Informative Regulatory Filings

Kelley School of Business Research Paper No. 17-65
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 27 Mar 2018
Working Paper Series
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 124
21.

Why Pay Our Fair Share? How Perceived Influence Over Laws Affects Tax Evasion

Kelley School of Business Research Paper No. 17-66
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 20 Feb 2019
Working Paper Series
Baylor University, University of Connecticut - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 153
22.

Investment Professionals’ Use of Corporate Social Responsibility Disclosures

Kelley School of Business Research Paper No. 17-61, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 52 Posted: 17 Aug 2017
Working Paper Series
University of Bern - Institute for Accounting, Tilburg University, Indiana University - Kelley School of Business and University of Pittsburgh - Accounting Group
Downloads 185
23.

The Role of Effective Control Systems in Capturing Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 53 Posted: 04 Aug 2017 Last Revised: 12 Nov 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 204
24.

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Accepted Paper Series
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Multiple version iconThere are 2 versions of this paper

25.

The Internet as an Information Intermediary

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 17-22
Posted: 23 Mar 2017
Accepted Paper Series
Brigham Young University - Marriott School, Brigham Young University and University of Oregon - Lundquist College of Business

Multiple version iconThere are 2 versions of this paper

26.

The Effects of Auditor Tenure on Fraud and Its Detection

Kelley School of Business Research Paper No. 17-21
Number of pages: 51 Posted: 20 Mar 2017 Last Revised: 03 Dec 2018
Working Paper Series
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 278
27.

Analyst Forecast Bundling

Forthcoming, Management Science
Number of pages: 61 Posted: 01 Mar 2017 Last Revised: 04 Mar 2019
Accepted Paper Series
Brigham Young University - Marriott School, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 270
28.

Who Invests in Corporate Tax Avoiders?

Kelley School of Business Research Paper No. 17-16
Number of pages: 43 Posted: 16 Feb 2017 Last Revised: 21 Jun 2017
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 275
29.

Usefulness of Interest Income Sensitivity Disclosures

Kelley School of Business Research Paper No. 17-13
Number of pages: 66 Posted: 08 Feb 2017 Last Revised: 06 Mar 2017
Working Paper Series
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 77
30.

The Effects of Investors’ Information Processing Limitations When Incorporating Return on Assets into Their Investment Decisions

Kelley School of Business Research Paper No. 17-9
Number of pages: 52 Posted: 23 Jan 2017
Working Paper Series
University of Arizona - Eller College of Management, University of Notre Dame and Indiana University - Kelley School of Business - Department of Accounting
Downloads 126
31.

Does Financial Reporting Frequency Affect Investors’ Reliance on Alternative Sources of Information? Evidence from Earnings Information Spillovers Around the World

Kelley School of Business Research Paper No. 17-7
Number of pages: 53 Posted: 18 Jan 2017 Last Revised: 06 Feb 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Miami
Downloads 550
32.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Working Paper Series
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 547
33.

Credit and Punishment: Are Corporate Bankers Disciplined for Risk Taking?

Kelley School of Business Research Paper No. 16-81
Number of pages: 74 Posted: 07 Nov 2016 Last Revised: 22 Jun 2019
Working Paper Series
Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Finance and Indiana University - Kelley School of Business - Department of Accounting
Downloads 217
34.

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Kelley School of Business Research Paper No. 16-60
Number of pages: 43 Posted: 22 Jul 2016 Last Revised: 19 Dec 2018
Working Paper Series
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 410
35.

Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

Kelley School of Business Research Paper No. 16-58
Number of pages: 58 Posted: 15 Jul 2016 Last Revised: 09 May 2018
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 413
36.

Selective Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Number of pages: 54 Posted: 01 Jul 2016 Last Revised: 21 Feb 2019
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Oregon - Lundquist College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 351
37.

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Number of pages: 68 Posted: 29 Jun 2016 Last Revised: 01 Aug 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 389
38.

Changes in Analyst EPS Forecasts in the I/B/E/S Database

Kelley School of Business Research Paper No. 16-46
Number of pages: 52 Posted: 03 Jun 2016 Last Revised: 23 Feb 2019
Working Paper Series
Arizona State University (ASU) - School of Accountancy, University of Arizona - Eller College of Management, University of Notre Dame and Indiana University - Kelley School of Business - Department of Accounting
Downloads 406
39.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 44 Posted: 26 May 2016 Last Revised: 26 Jan 2019
Working Paper Series
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 224
40.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
Working Paper Series
University of Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 227
41.

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Kelley School of Business Research Paper No. 16-41
Number of pages: 43 Posted: 14 May 2016 Last Revised: 26 Jun 2016
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 382
42.

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 1,143
43.

The Pricing and Performance of Supercharged IPOs

The Accounting Review, Forthcoming, DOI: org/10.2308/accr-52304
Number of pages: 64 Posted: 02 Feb 2016 Last Revised: 25 Oct 2018
Accepted Paper Series
University of Toronto - Rotman School of Management, University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 457
44.

Earnings Increases as a Type-Revealing Signal

Kelley School of Business Research Paper No. 16-10, HEC Paris Research Paper No. ACC-2016-1132
Number of pages: 54 Posted: 28 Jan 2016 Last Revised: 26 Feb 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris - Accounting and Management Control Department
Downloads 152
45.

Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?

Accounting Review, Vol. 91, No. 4, 2016 Forthcoming, Kelley School of Business Research Paper No. 16-1
Posted: 09 Dec 2015
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
46.

Managerial Ability and Credit Risk Assessment

Kelley School of Business Research Paper No. 15-62
Number of pages: 56 Posted: 23 Aug 2015 Last Revised: 13 Apr 2017
Working Paper Series
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 432
47.

Corporate Culture and Analyst Catering

Journal of Accounting and Economics, forthcoming
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 30 Aug 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 633
48.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Accepted Paper Series
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 804
49.

A Taxonomy of Household Internet Consumption

Kelley School of Business Research Paper No. 15-28, TPRC 43: The 43rd Research Conference on Communication, Information and Internet Policy Paper
Posted: 29 Mar 2015
Working Paper Series
University of California, Davis - Department of Economics, Harvard University - Technology & Operations Management Unit and Indiana University - Kelley School of Business - Department of Business Economics & Public Policy
50.

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Working Paper Series
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Multiple version iconThere are 2 versions of this paper