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University of Connecticut School of Business Research Papers Series

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University of Connecticut School of Business Research Paper Series

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Viewing: 1 - 50 of 510 papers

1.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,441
2.

A Behavioral Model of Digital Music Piracy

Journal of Organizational Computing and Electronic Commerce, Forthcoming
Number of pages: 34 Posted: 10 Apr 2004
Accepted Paper Series
University of Connecticut - Department of Operations & Information Management, SUNY at Buffalo - School of Management, University of Connecticut - Department of Operations & Information Management, University of South Florida - College of Business Administration and Niagara University
Downloads 3,043
3.

Do Artists Benefit from Online Music Sharing?

Journal of Business, Forthcoming
Number of pages: 43 Posted: 10 Apr 2004
Accepted Paper Series
University of Connecticut - Department of Operations & Information Management, University of Connecticut - Department of Operations & Information Management and SUNY at Buffalo - School of Management
Downloads 3,013
4.

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 2,617
5.

Debt vs. Equity and Asymmetric Information: A Review

The Financial Review, August 2002
Number of pages: 51 Posted: 16 Apr 2002
Accepted Paper Series
University of Connecticut - Department of Finance, University of Connecticut - Department of Finance and Kansas State University - Department of Finance
Downloads 2,572
6.

The Relation between Financial and Tax Reporting Measures of Income

MIT Sloan Working Paper No. 4332-01
Number of pages: 52 Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,967
7.

Accounting Versus Economic Exposure to Currency Risk

Journal of Financial Statement Analysis, Summer 1997
Number of pages: 20 Posted: 15 Jan 1998
Accepted Paper Series
University of Connecticut - Department of Finance
Downloads 1,603
8.

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 1,539
9.

Risk Management and the Cost of Capital for Operating Assets

Journal of Applied Corporate Finance, Fall 2006
Number of pages: 14 Posted: 20 Jul 2006 Last Revised: 12 Sep 2017
Accepted Paper Series
University of Connecticut - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,313
10.

The US Dollar Global CAPM and a Firm's Cost of Capital in Different Currencies

Number of pages: 31 Posted: 27 Mar 1999 Last Revised: 23 Oct 2017
Working Paper Series
University of Connecticut - Department of Finance
Downloads 1,256
11.

An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals

Simon Business School Working Paper No. FR 02-06
Number of pages: 38 Posted: 01 Feb 2002
Working Paper Series
AlixPartners LLP, University of Miami and University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,238
12.

Digital Music and Online Sharing: Software Piracy 2.0?

Communications of the ACM, Vol. 46, No. 7, pp. 107-111, July 2003
Number of pages: 5 Posted: 10 Apr 2004
Accepted Paper Series
University of Connecticut - Department of Operations & Information Management, University of Connecticut - Department of Operations & Information Management and SUNY at Buffalo - School of Management
Downloads 1,196
13.

How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

Journal of Accounting Research, Vol. 50 No. 3, June 2012
Number of pages: 45 Posted: 03 Nov 2011 Last Revised: 07 Jan 2013
Accepted Paper Series
Texas A&M University - Mays Business School and University of Connecticut - Department of Accounting
Downloads 1,164
14.

Valuing Loss Firms

MIT Sloan Working Paper No. 4491-04
Number of pages: 51 Posted: 06 Jul 2004
Working Paper Series
INSEAD and University of Connecticut School of Business
Downloads 1,152
15.

A Comparison of Cost of Equity Estimates of Local and Global CAPMs

The Financial Review, November 2001
Number of pages: 31 Posted: 21 Feb 2001 Last Revised: 23 Oct 2017
Accepted Paper Series
University of Saskatchewan - Edwards School of Business and University of Connecticut - Department of Finance
Downloads 1,091
16.

Accounting Restatements and Information Risk

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 09 Nov 2006 Last Revised: 04 Mar 2010
Accepted Paper Series
University of Connecticut - Department of Accounting and University of California-Irvine
Downloads 1,055
17.

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 1,053
18.

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 1,044
19.

Evidence of the Effect of Trust Building Technology in Electronic Markets: Price Premiums and Buyer Behavior

MIS Quarterly, Vol. 26, No. 3, pp. 243-268, September 2002
Number of pages: 26 Posted: 14 Dec 2006
Accepted Paper Series
University of Connecticut School of Business and Temple University - Department of Management Information Systems
Downloads 1,042
20.

An Evaluation of Alternative Measures of Corporate Tax Rates

Number of pages: 48 Posted: 25 Sep 1999
Working Paper Series
University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 993
21.

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 965
22.

Trapped Cash and the Profitability of Foreign Acquisitions

Rotman School of Management Working Paper No. 1983292
Number of pages: 54 Posted: 12 Jan 2012 Last Revised: 26 Jul 2014
Working Paper Series
University of Toronto - Rotman School of Management, University of Connecticut - Department of Accounting and University of Oregon
Downloads 955
23.

Price Effects in Online Product Reviews: An Analytical Model and Empirical Analysis

MIS Quarterly, Vol. 34, No. 4, pp. 809-831
Number of pages: 53 Posted: 12 Oct 2008 Last Revised: 05 Aug 2014
Working Paper Series
University of Connecticut - Department of Operations & Information Management and University of Pennsylvania - Operations & Information Management Department
Downloads 927
24.

Lexis Nexus Complexus: Comparative Contract Law and International Accounting Collide in the IASB-FASB Revenue Recognition Exposure Draft

46 Vanderbilt Journal of Transnational Law 515 (2013)
Number of pages: 66 Posted: 01 Sep 2012 Last Revised: 10 Apr 2013
Accepted Paper Series
University of North Georgia, University of Connecticut - School of Business - Dept. of Business Law and University of Parma - Department of Economics
Downloads 890
25.

Reporting Conservatism, Loss Reversals, and Earnings-Based Valuation

MIT Sloan Working Paper No. 4262-02
Number of pages: 50 Posted: 22 Oct 2002
Working Paper Series
INSEAD and University of Connecticut School of Business
Downloads 856
26.

Self Selection and Information Role of Online Product Reviews

Information Systems Research, Vol. 19, No. 4, pp. 456-474, 2008
Number of pages: 38 Posted: 23 Oct 2007 Last Revised: 03 Aug 2014
Accepted Paper Series
University of Connecticut - Department of Operations & Information Management and University of Pennsylvania - Operations & Information Management Department
Downloads 823
27.

Do Analysts at Independent Research Firms Make Better Earnings Forecasts?

Number of pages: 46 Posted: 10 Sep 2003
Working Paper Series
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 821
28.

Textual Risk Disclosures and Investors’ Risk Perceptions

Review of Accounting Studies 18, pp. 1088-1122, 2013
Number of pages: 49 Posted: 07 Jan 2011 Last Revised: 29 Dec 2016
Accepted Paper Series
University of Connecticut - Department of Accounting and C.T. Bauer College of Business University of Houston
Downloads 819
29.

The Performance and Diversification Benefits of European Public Real Estate Securities

Number of pages: 41 Posted: 18 Apr 2006
Working Paper Series
University of Cincinnati and University of Connecticut - School of Business - Center for Real Estate and Urban Economic Studies
Downloads 811
30.

Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings

Simon School Research Paper Series No. FR 03-07
Number of pages: 52 Posted: 05 Mar 2003
Working Paper Series
University of Miami, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 805
31.

Costly Dividend Signaling: The Case of Loss Firms with Negative Cash Flows

MIT Sloan Working Paper No. 4474-04
Number of pages: 28 Posted: 04 Feb 2004
Working Paper Series
INSEAD and University of Connecticut School of Business
Downloads 795
32.

Technology Adaptation: The Case of a Computer-Supported Inter-Organizational Virtual Team

MIS Quarterly, Vol. 24, No. 4 (Dec., 2000), pp. 569-600
Number of pages: 33 Posted: 14 Dec 2014 Last Revised: 14 May 2015
Accepted Paper Series
University of Southern California - Marshall School of Business, University of California, Santa Barbara (UCSB), University of North Carolina Kenan-Flagler Business School, American University of Beirut - Olayan School of Business and University of Connecticut School of Business
Downloads 762
33.

A User-Friendly Introduction to Property-Casualty Claim Reserves

Risk Management & Insurance Review, Vol. 7, No. 2, pp. 177-187, September 2004
Number of pages: 17 Posted: 02 Dec 2003 Last Revised: 12 Sep 2017
Working Paper Series
Fordham University - Gabelli Center for Global Security Analysis and University of Connecticut - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 761
34.

Defending Intellectual Property Rights in the Bric Economies

Number of pages: 39 Posted: 29 Sep 2005
Working Paper Series
University of Connecticut - School of Business
Downloads 759
35.

Board-of-Director Monitoring and CEO Tenure

Number of pages: 53 Posted: 13 Jun 2007 Last Revised: 25 Feb 2009
Working Paper Series
Georgia State University - Department of Finance, University of Connecticut - Department of Finance and Bentley University - Department of Finance
Downloads 757
36.

An Exploratory Study of the Impact of E-Service Process on Online Customer Satisfaction

Number of pages: 42 Posted: 14 Dec 2006
Working Paper Series
University of Connecticut School of Business and Government of the United States of America - Department of Homeland Security
Downloads 750
37.

Fama-French, CAPM, and Implied Cost of Equity

Journal of Economics and Business, Forthcoming
Number of pages: 36 Posted: 01 Dec 2012 Last Revised: 23 Sep 2018
Accepted Paper Series
University of Saskatchewan - Edwards School of Business and University of Connecticut - Department of Finance
Downloads 747
38.

What Influences Accounting Research? A Citations Based Analysis

Issues in Accounting Education, Forthcoming
Number of pages: 46 Posted: 15 Aug 2012 Last Revised: 07 Jun 2013
Accepted Paper Series
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 746
39.

Capital Structure Swaps and Shareholder Wealth

Number of pages: 34 Posted: 10 Apr 2001
Working Paper Series
University of Connecticut - Department of Finance, University of Connecticut - Department of Finance and W.A. Franke College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 737
40.

The Effect of Liberalization of Foreign Direct Investment (FDI) Limits on Domestic Stocks: Evidence from the Indian Banking Sector

Number of pages: 29 Posted: 15 May 2004
Working Paper Series
University of Connecticut - Department of Finance and Indian Institute of Technology Kanpur
Downloads 732
41.

Unobserved Heterogeneity in Models of Competing Mortgage Termination

Number of pages: 41 Posted: 05 Mar 2004
Working Paper Series
University of Connecticut - Department of Finance, Federal Reserve Banks - Federal Reserve Bank of Philadelphia and University of Wisconsin - Madison - School of Business
Downloads 728
42.

Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income

MIT Sloan Working Paper No. 4289-03
Number of pages: 55 Posted: 21 Mar 2003
Working Paper Series
University of Connecticut School of Business and University of Texas at Austin - McCombs School of Business
Downloads 723
43.

The Impact of Compulsory Licensing on Foreign Direct Investment: A Collective Bargaining Approach

American Business Law Journal, Vol. 45, No. 2, 2008
Number of pages: 48 Posted: 15 Feb 2008 Last Revised: 18 Feb 2008
Accepted Paper Series
University of Connecticut - School of Business and Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Downloads 712
44.

The Riskiness of Reits Surrounding the October 1997 Stock Market Decline

Number of pages: 26 Posted: 05 Aug 2003
Working Paper Series
University of Connecticut - School of Business - Center for Real Estate and Urban Economic Studies, University of Technology Sydney (UTS) - School of Finance and Economics and George Washington University - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 702
45.

External Equity Financing Shocks, Financial Flows, and Asset Prices

Charles A. Dice Center Working Paper No. 2014-08, Fisher College of Business Working Paper No. 2014-03-08
Number of pages: 56 Posted: 11 Sep 2018 Last Revised: 11 Sep 2018
Working Paper Series
University of Minnesota, University of Minnesota and University of Connecticut - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 701
46.

Computer-Mediated Inter-Organizational Knowledge-Sharing: Insights From a Virtual Team Innovating Using a Collaborative Tool

Information Resources Management Journal, Vol. 13, No. 1, 2000
Number of pages: 3 Posted: 14 Dec 2014
Accepted Paper Series
University of Southern California - Marshall School of Business, University of California, Santa Barbara (UCSB), American University of Beirut - Olayan School of Business, University of North Carolina Kenan-Flagler Business School and University of Connecticut School of Business
Downloads 649
47.

The Influence of a Firm’s Business Strategy on its Tax Aggressiveness

Number of pages: 48 Posted: 05 Jan 2011 Last Revised: 23 Aug 2013
Working Paper Series
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Connecticut - Department of Accounting
Downloads 638
48.

The Effect of P2p File Sharing on Music Markets: A Survival Analysis of Albums on Ranking Charts

NET Institute Working Paper No. 05-26
Number of pages: 24 Posted: 23 Nov 2005
Working Paper Series
University of Connecticut - Department of Operations & Information Management, University of Connecticut - Department of Operations & Information Management, University of Connecticut - Department of Operations & Information Management, University of Connecticut - Department of Operations & Information Management and Carnegie Mellon University - H. John Heinz III School of Public Policy and Management
Downloads 620
49.

The Emerging BRIC Economies: Lessons from Intellectual Property Negotiation and Enforcement

Northwestern Journal of Technology and Intellectual Property, Vol. 5, No. 3, 2007
Number of pages: 27 Posted: 28 Nov 2007
Accepted Paper Series
University of Connecticut - School of Business and Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Downloads 599
50.

Financial Reporting Quality and Labor Investment Efficiency

Contemporary Accounting Research 31(4), pp. 1047-1076.
Number of pages: 50 Posted: 10 Jun 2013 Last Revised: 05 Dec 2014
Accepted Paper Series
University of Hawaii - School of Accountancy, Seoul National University and University of Connecticut - Department of Accounting
Downloads 589