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Kelley: Accounting (Topic)

157,268 Total downloads

Viewing: 1 - 50 of 251 papers

1.

The Dark Side of Low Financial Reporting Frequency: Investors’ Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Kelley School of Business Research Paper No. 17-7
Number of pages: 52 Posted: 17 Aug 2019 Last Revised: 10 Dec 2019
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management and University of Miami
Downloads 676
2.

Fundamental Analysis and Optimal Portfolio Construction

Kelley School of Business Research Paper No. 19-8
Number of pages: 46 Posted: 27 Dec 2018 Last Revised: 06 Nov 2019
Working Paper Series
Northwestern University - Kellogg School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 710
3.

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
University of Minnesota - Twin Cities - Carlson School of Management, 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 83
4.

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 160
5.

Audit Process, Private Information, and Insider Trading

Kelley School of Business Research Paper No. 18-85
Number of pages: 43 Posted: 02 Nov 2018 Last Revised: 02 Oct 2019
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Stanford Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and Wharton School, University of Pennsylvania
Downloads 470
6.

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

Kelley School of Business Research Paper No. 18-78
Number of pages: 58 Posted: 14 Sep 2018 Last Revised: 14 Jan 2020
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 297
7.

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: 50 Posted: 23 Aug 2018 Last Revised: 25 Jul 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 186
8.

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

Number of pages: 52 Posted: 17 Aug 2018 Last Revised: 04 Jan 2020
Working Paper Series
Clemson University - School of Accountancy
Downloads 48
9.

Does Tax Enforcement Disparately Affect Domestic versus Multinational Corporations Around the World?

Kelley School of Business Research Paper No. 18-68, Stanford University Graduate School of Business Research Paper No. 18-37
Number of pages: 47 Posted: 16 Aug 2018 Last Revised: 29 Sep 2019
Working Paper Series
Stanford Graduate School of Business, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 80
10.

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
11.

The Level of Blame and Disclosure Propensity

Kelley School of Business Research Paper No. 18-63
Number of pages: 49 Posted: 25 Jul 2018 Last Revised: 09 Dec 2019
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 169
12.

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 158
13.

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 157
14.

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 241
15.

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 208
16.

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 84
17.

Measuring Executive Personality Using Machine-Learning Algorithms: A New Approach and Audit Fee-Based Validation Tests

Journal of Business Finance and Accounting, Forthcoming
Posted: 17 Jan 2018 Last Revised: 11 Sep 2019
Accepted 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
18.

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 223
19.

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 370
20.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 43 Posted: 27 Nov 2017 Last Revised: 02 Aug 2019
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 164
21.

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 204
22.

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 131
23.

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

The Journal of the American Taxation Association, Forthcoming, Kelley School of Business Research Paper No. 17-66
Posted: 05 Sep 2017 Last Revised: 14 Oct 2019
Accepted Paper Series
Baylor University, University of Connecticut - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
24.

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 198
25.

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 216
26.

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

27.

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

28.

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 322
29.

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 338
30.

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 281
31.

Usefulness of Interest Income Sensitivity Disclosures

Kelley School of Business Research Paper No. 17-13
Number of pages: 61 Posted: 08 Feb 2017 Last Revised: 15 Dec 2019
Working Paper Series
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 81
32.

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 134
33.

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 576
34.

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 249
35.

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 434
36.

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 453
37.

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Number of pages: 54 Posted: 01 Jul 2016 Last Revised: 30 Dec 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 372
38.

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
University of Minnesota - Twin Cities - Carlson School of Management, 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 398
39.

Analysts’ Annual Earnings Forecasts and Changes to the I/B/E/S Database

Number of pages: 61 Posted: 03 Jun 2016 Last Revised: 04 Jan 2020
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 449
40.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 52 Posted: 26 May 2016 Last Revised: 05 Sep 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 246
41.

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 North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 234
42.

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 409
43.

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 1,218
44.

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 509
45.

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 157
46.

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
47.

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 444
48.

Corporate Culture and Analyst Catering

Journal of Accounting and Economics, Volume 67, Issue 1, Pages 120-143
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 07 Jan 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 649
49.

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 874
50.

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