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UConn: Accounting (Topic)

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University of Connecticut School of Business Research Paper Series

35,787 Total downloads

Viewing: 1 - 50 of 90 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 4,439
2.

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 2,612
3.

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 1,965
4.

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
5.

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
6.

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
7.

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 1,151
8.

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 1,054
9.

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 1,052
10.

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 1,043
11.

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
12.

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 962
13.

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
14.

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
15.

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
16.

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
17.

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 804
18.

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
19.

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 744
20.

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
21.

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 637
22.

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 584
23.

FIN 48 Adoption Disclosures

Financial Reporting Watch, Forthcoming
Number of pages: 19 Posted: 23 Oct 2007
Accepted Paper Series
University of Connecticut - Department of Accounting, University of Connecticut and University of Connecticut - Department of Accounting
Downloads 507
24.

Horizon-Dependent Underreaction in Financial Analysts' Earnings Forecasts

Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006, McCombs Research Paper Series No. ACC-04-05
Number of pages: 33 Posted: 03 Oct 2003 Last Revised: 20 Sep 2012
Accepted Paper Series
University of North Carolina at Chapel Hill, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 475
25.

Do Financial Statement Misstatements Facilitate Corporate Acquisitions?

Number of pages: 55 Posted: 27 Mar 2012 Last Revised: 05 Aug 2015
Working Paper Series
University of Connecticut - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at San Antonio and University of Kansas - Accounting and Information Systems Area
Downloads 447
26.

M&A Decisions and U.S. Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 237-271, 2015.
Number of pages: 48 Posted: 20 Jun 2011 Last Revised: 07 Sep 2016
Accepted Paper Series
University of Connecticut - Department of Accounting, Zicklin School of Business, University of Texas at Dallas - Department of Accounting & Information Management and City University of New York (CUNY) – Baruch College
Downloads 437
27.

Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses

Accounting Review, Forthcoming
Number of pages: 47 Posted: 08 Oct 2014
Accepted Paper Series
Texas A&M University - Mays Business School, University of Connecticut - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 385
28.

Estimates of the Magnitude of Financial and Tax Reporting Conflicts

Number of pages: 57 Posted: 18 Jul 2007
Working Paper Series
University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 376
29.

Measuring Corporate Tax Preferences

Number of pages: 22 Posted: 04 Dec 1998
Working Paper Series
University of Connecticut - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 360
30.

Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions

Review of Accounting Studies, Forthcoming
Number of pages: 48 Posted: 26 Apr 2017 Last Revised: 26 Jul 2018
Accepted Paper Series
University of Connecticut - Department of Accounting, University of Washington and University of Connecticut - Department of Accounting
Downloads 337
31.

Product Market Competition and Earnings Quality: A Non−Linear Relationship

Number of pages: 45 Posted: 15 Feb 2015
Working Paper Series
California State University, East Bay, University of Hawaii - School of Accountancy and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 332
32.

Recent Tax Legislation: A Review of Changes Relevant to Finance Research

Number of pages: 18 Posted: 29 Mar 2003
Case and Teaching Paper Series
University of Oregon - Department of Accounting, University of Connecticut - Department of Accounting and California State University, Northridge
Downloads 331
33.

Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium

Accounting Review, Vol. 84, September 2009
Number of pages: 45 Posted: 06 May 2009
Accepted Paper Series
University of Tennessee, Maastricht Accounting and Auditing Research and Education Center (MARC) and University of Connecticut - Department of Accounting
Downloads 285
34.

The Ex-Day Pricing of Dividends for REITs

Number of pages: 39 Posted: 25 Jul 2007
Working Paper Series
National University of Singapore (NUS) and University of Connecticut - Department of Accounting
Downloads 260
35.

A Lobbying Approach to Evaluating the Competitive Harm of Mandatory Disclosure of Proprietary Information: The Case of Segment Reporting

University of Connecticut School of Business Research Paper No. 18-08
Number of pages: 57 Posted: 29 Jan 2018 Last Revised: 23 Feb 2018
Accepted Paper Series
University of Connecticut - Department of Accounting
Downloads 247
36.

Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms' Activities?

Journal of Accounting, Auditing and Finance, Vol. 27, No. 1, 2012
Number of pages: 53 Posted: 06 Jan 2012
Accepted Paper Series
University of Hawaii - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 242
37.

The Effect of SFAS 141 and 142 on the Likelihood and the Form of Financing of Corporate Takeovers

Number of pages: 60 Posted: 09 Mar 2012 Last Revised: 28 May 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and University of Connecticut - Department of Accounting
Downloads 242
38.

Client Influence and Auditor Independence Revisited: Evidence from Auditor Resignations

University of Connecticut School of Business Research Paper No. 17-05, Fox School of Business Research Paper No. 17-033
Number of pages: 48 Posted: 24 Aug 2017 Last Revised: 12 Oct 2017
Working Paper Series
University of Connecticut, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 224
39.

The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation*

Number of pages: 31 Posted: 16 Sep 2004
Working Paper Series
University of Connecticut, University of Connecticut - Department of Accounting and College of the Holy Cross
Downloads 210
40.

Do Financial Analysts’ Long-Term Growth Forecasts Matter? Evidence from Stock Recommendations and Career Outcomes

Journal of Accounting & Economics (JAE), Vol. 51, No. 1-2, 2012
Number of pages: 49 Posted: 16 Sep 2011 Last Revised: 19 Mar 2015
Accepted Paper Series
University of Hawaii - School of Accountancy, College of William & Mary and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 190
41.

Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?

Number of pages: 45 Posted: 19 Nov 2009
Working Paper Series
University of Hawaii - School of Accountancy, St. John's University and University of Connecticut - School of BusinessUniversity of Connecticut - School of Business
Downloads 181
42.

Too Busy or Well-Connected? Evidence from a Shock to Multiple Directorships

The Accounting Review, Forthcoming, University of Connecticut School of Business Research Paper No. 18-20
Number of pages: 55 Posted: 12 May 2018 Last Revised: 26 May 2018
Working Paper Series
University of Connecticut - Department of Accounting, CUNY Baruch College and University of Maryland - Robert H. Smith School of Business
Downloads 174
43.

Contingent Fees and Tax Compliance

Number of pages: 34 Posted: 04 Feb 1997
Working Paper Series
Tuck School of Business at Dartmouth and University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 171
44.

Omitted Variable Bias in Time Series Estimates of Capital Gains Realizations

Number of pages: 19 Posted: 13 Jan 2003
Working Paper Series
University of Connecticut School of Business
Downloads 171
45.

The Informativeness of FIN 48 ‘Look-Forward’ Disclosures

Number of pages: 45 Posted: 03 Jul 2010
Working Paper Series
University of Connecticut - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Western Michigan University
Downloads 171
46.

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

Journal of Accounting and Public Policy, Vol. 32 No. 6, November - December 2013, Fordham University Schools of Business Research Paper
Number of pages: 43 Posted: 08 Jan 2013 Last Revised: 28 Dec 2013
Accepted Paper Series
Colorado State University, Fort Collins - Department of Accounting, Fordham University - Accounting Area and University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 165
47.

Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines

Number of pages: 41 Posted: 05 Jun 2011 Last Revised: 26 Jul 2012
Working Paper Series
Colorado State University, Fort Collins - Department of Accounting, Fordham University - Accounting Area and University of Connecticut - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 152
48.

Internal Information Quality and Capital Allocation within Conglomerates

University of Connecticut School of Business Research Paper No. 17-11
Number of pages: 48 Posted: 22 Nov 2017 Last Revised: 07 Dec 2017
Working Paper Series
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 151
49.

Inferring Analysts' Information About Changes in Earnings Components*

Number of pages: 31 Posted: 17 Sep 2004
Working Paper Series
University of Oregon - Department of Accounting, College of William & Mary and University of Connecticut - Department of Accounting
Downloads 148
50.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 137