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S&P Global Market Intelligence Research Paper Series

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Viewing: 1 - 50 of 32,046 papers

1.

Are Superstar Directors Effective in Corporate Governance?

Number of pages: 57 Posted: 29 Oct 2020
Working Paper Series
Metropolitan State University of Denver and Kent State University
Downloads 10
2.

In the Nick of Time: Performance-Based Compensation and Proactive Responses to the Tax Cuts and Jobs Act

Journal of Management Accounting Research, 2020, Forthcoming
Number of pages: 46 Posted: 29 Oct 2020
Working Paper Series
California State University, Fullerton, California State University at Fullerton and California State University, Fullerton - Department of Accounting
Downloads 8
3.

Both Sides of the Coin: The Impact of Cyber Attacks on Business Value

Working Paper CISL# 2019-25, December 2019
Number of pages: 12 Posted: 29 Oct 2020
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Wellesley College and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2
4.

The Market Loves a Layoff

Number of pages: 66 Posted: 29 Oct 2020
Working Paper Series
UT Dallas, Naveen Jindal School of Management
Downloads 9
5.

The Influence of Management’s Internal Audit Experience on Earnings Management

Number of pages: 49 Posted: 28 Oct 2020
Working Paper Series
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 6
6.

Are Passive Institutional Investors Engaged Monitors or Impatient Owners? Both!

Number of pages: 49 Posted: 28 Oct 2020
Working Paper Series
Tsinghua University - PBC School of Finance and Tsinghua University
Downloads 12
7.

New Technologies, Automation, and Labor Markets

Number of pages: 61 Posted: 27 Oct 2020
Working Paper Series
University of Chile
Downloads 4
8.

Tax Specific Versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building Context

Journal of Information Systems, Forthcoming
Number of pages: 58 Posted: 27 Oct 2020
Working Paper Series
University of California, Riverside (UCR) - School of Business Administration, University of Southern California - Marshall School of Business, University of Rochester - Simon Business School and University of Southern California - Leventhal School of Accounting
Downloads 13
9.

Firm Life Cycle and Cost of Debt

CERGE-EI Working Paper Series No. 665
Number of pages: 44 Posted: 27 Oct 2020
Working Paper Series
Central Michigan University, University of Florida - Fisher School of Accounting, affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 9
10.

Intra-Industry Transfer of Information Inferred From Trading Volume

CERGE-EI Working Paper Series No. 663
Number of pages: 31 Posted: 27 Oct 2020
Working Paper Series
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute), University of Missouri at Columbia - Department of Finance, CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 4
11.

M&A Activity and the Capital Structure of Target Firms

CERGE-EI Working Paper Series No. 661
Number of pages: 45 Posted: 27 Oct 2020
Working Paper Series
University of Florida - Department of Finance, Insurance and Real Estate, CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute), Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)

Multiple version iconThere are 2 versions of this paper

Downloads 6
12.

Factor Clustering with t-SNE

Number of pages: 56 Posted: 27 Oct 2020
Working Paper Series
affiliation not provided to SSRN, University of Rochester - Simon Business School, University of Washington and affiliation not provided to SSRN
Downloads 38
13.

Monetary Surprises, Debt Structure and Credit Misallocation

Number of pages: 61 Posted: 27 Oct 2020
Working Paper Series
University of Minnesota - Twin Cities, Carlson School of Management
Downloads 4
14.

Trade Secrets Laws and Technology Spillovers

Number of pages: 43 Posted: 27 Oct 2020
Working Paper Series
National Taiwan University - Department of Finance
Downloads 2
15.

Labor Unions and Non-Shareholding Stakeholders

Number of pages: 63 Posted: 27 Oct 2020
Working Paper Series
University of Massachusetts Boston and Illinois State University
Downloads 2
16.

Is Factor Momentum More than Stock Momentum?

Number of pages: 33 Posted: 27 Oct 2020
Working Paper Series
Capital Fund Management International Inc., Capital Fund Management International Inc. and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 30
17.

Capitalization Versus Disclosure: The Impact of Operating Lease Capitalization on Managerial Leasing Decisions

Number of pages: 54 Posted: 27 Oct 2020 Last Revised: 28 Oct 2020
Working Paper Series
University of California, Berkeley - Haas School of Business
Downloads 21
18.

Downside Risk and the Cross-section of Corporate Bond Returns

Number of pages: 29 Posted: 27 Oct 2020
Working Paper Series
McGill University, Desautels Faculty of Management, McGill University - Desautels Faculty of Management, Syracuse University - Whitman School of Management and ESSEC Business School
Downloads 5
19.

Earnings Management to Avoid Debt Covenant Violations and Future Performance

Accounting Research Network, 2020
Number of pages: 63 Posted: 26 Oct 2020
Working Paper Series
Duke University - Accounting, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and IESE Business School - University of Navarra
Downloads 8
20.

Moving toward the Expected Credit Loss Model under IFRS 9: Capital Transitional Arrangement and Bank Systematic Risk

Number of pages: 57 Posted: 26 Oct 2020
Working Paper Series
University of Lausanne - Faculty of Business and Economics (HEC Lausanne) and Université Laval - School of Accounting
Downloads 8
21.

Investor Communication and the Benefits of Cross-Listing

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 70 Posted: 26 Oct 2020
Working Paper Series
University of Toronto - Rotman School of Management
Downloads 32
22.

Market Efficiency in Real Time: Evidence from Low Latency Activity Around Earnings Announcements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 26 Oct 2020
Working Paper Series
Emory University - Department of Finance and The Chinese University of Hong Kong, Shenzhen
Downloads 30
23.

Alternative Evidence and Views on Asymmetric Loan Loss Provisioning

Journal of Accounting & Economics (JAE), Vol. 70, No. 2-3, 2020
Number of pages: 33 Posted: 26 Oct 2020
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 42
24.

The Alphas of Beta and Idiosyncratic Volatility

Number of pages: 64 Posted: 26 Oct 2020 Last Revised: 28 Oct 2020
Working Paper Series
University of Nevada, Las Vegas - Department of Finance, University of Iowa - Henry B. Tippie College of Business and University of Nevada, Las Vegas - Department of Finance
Downloads 22
25.

Trends in Corporate Borrowing

Annual Review of Financial Economics 2020
Number of pages: 42 Posted: 25 Oct 2020
Working Paper Series
Frankfurt School of Finance & Management, New York University - Leonard N. Stern School of Business and Frankfurt School of Finance & Management
Downloads 25
26.

COVID-19 Impacts on Bank Stability in a Liquidity-Backed Environment

Number of pages: 29 Posted: 25 Oct 2020
Working Paper Series
Ozyegin University, John Molson School of Business, Concordia University, John Molson School of Business, Concordia University and Istanbul Technical University
Downloads 6
27.

Finding the Narrative in the Numbers: Long-Term Investors’ Demand for Accounting Information

Number of pages: 50 Posted: 24 Oct 2020
Working Paper Series
Boston University Questrom School of Business
Downloads 113
28.

Patent Enforcement, Shareholder Value, and Firm Innovations: Evidence from the Supreme Court Ruling on TC Heartland (2017)

Harvard Business Law Review, Forthcoming
Number of pages: 37 Posted: 24 Oct 2020
Working Paper Series
Harvard University, Harvard Law School, Harvard University, Harvard Law School, Students, University of Sydney Business School and Board of Governors of the Federal Reserve System
Downloads 12
29.

Anonymous Equity Research

Number of pages: 49 Posted: 23 Oct 2020
Working Paper Series
Cornell University and Cornell SC Johnson College of Business
Downloads 64
30.

Income Statement Mismatching Has Not Reduced the Information Conveyed by Accounting Over Time

Number of pages: 59 Posted: 23 Oct 2020
Working Paper Series
University of Washington, Bothell and Columbia Business School - Department of Accounting
Downloads 59
31.

Squaring the Circle: The Court of Justice, Monetary Policy, and the End of Rational Legal Reasoning

UCL CLES Research Paper Series 3/2020
Number of pages: 36 Posted: 23 Oct 2020
Working Paper Series
University College London - Faculty of Laws and Lancaster University
Downloads 4
32.

In Search of the Origins of Financial Fluctuations: The Inelastic Markets Hypothesis

Number of pages: 106 Posted: 23 Oct 2020
Working Paper Series
Harvard University - Department of Economics and University of Chicago - Booth School of Business
Downloads 1,905
33.

Does an Audit Office’s Quality Control System Impact Audit Quality? Evidence from Audit Report Errors

Number of pages: 46 Posted: 23 Oct 2020
Working Paper Series
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Louisiana State University, Baton Rouge - Department of Accounting, University of North Texas - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 9
34.

Gender Diversity Goals, Supply Constraints, and the Market for Seasoned Female Directors: The U.S. Evidence

Number of pages: 57 Posted: 22 Oct 2020
Working Paper Series
Lancaster University - Department of Accounting and Finance, Chinese University of Hong Kong and CEPR and University of Groningen

Multiple version iconThere are 2 versions of this paper

Downloads 11
35.

Do Merges and Acquisitions Create Value for Shareholders?

Number of pages: 25 Posted: 22 Oct 2020
Working Paper Series
George Washington University - Department of Economics
Downloads 20
36.

Intangibles: The Missing Ingredient in Book Value

Number of pages: 30 Posted: 22 Oct 2020
Working Paper Series
Research Affiliates, LLC
Downloads 196
37.

Analyst Coverage and Managers’ Disclosure of Forward-Looking Information

Number of pages: 53 Posted: 22 Oct 2020
Working Paper Series
University of Georgia - J.M. Tull School of Accounting
Downloads 14
38.

Financial Constraints, Auditing, and External Financing

Number of pages: 54 Posted: 22 Oct 2020
Working Paper Series
Canisius College - Department of Economics and Finance, Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Downloads 25
39.

Fundamental Analysis Via Machine Learning

Number of pages: 65 Posted: 22 Oct 2020
Working Paper Series
Hong Kong University of Science & Technology (HKUST) and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 124
40.

Disclosures of CEO inside Debt Changes and the Timing of New Bond Issuance

Number of pages: 45 Posted: 21 Oct 2020
Working Paper Series
Department of Finance, The University of Melbourne
Downloads 4
41.

The Liquefied Natural Gas Spot Market and Valuation of the Rerouting Option

Journal of Energy Markets, Vol. 13, No. 3, 2020
Number of pages: 17 Posted: 21 Oct 2020
Accepted Paper Series
University of London - Economics, Mathematics and Statistics and affiliation not provided to SSRN
42.

Runs to Banks: The Role of Cash Sweeps During Market Downturns

Number of pages: 51 Posted: 21 Oct 2020
Working Paper Series
University of Chicago - Booth School of Business
Downloads 20
43.

Trading Volume and Dispersion of Signals

Number of pages: 89 Posted: 21 Oct 2020 Last Revised: 27 Oct 2020
Working Paper Series
Indian Institute of Management (IIMB), Bangalore
Downloads 30
44.

CEOs’ Prosocial Behavior, Their Careers and Corporate Policies

Number of pages: 54 Posted: 20 Oct 2020
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, California State University, Fullerton and University of Washington - Department of Accounting
Downloads 17
45.

The Behavior of Corporate Cash Holdings: Evidence from Saudi Arabia.

Number of pages: 31 Posted: 20 Oct 2020
Working Paper Series
George Washington University - Department of Economics
Downloads 7
46.

An Executive Order worth $100 Billion: The Impact of an Immigration Ban’s Announcement on Fortune 500 Firms’ Valuation

Harvard Business School Technology & Operations Mgt. Unit Working Paper No. 21-055
Number of pages: 37 Posted: 20 Oct 2020
Working Paper Series
Brookings Institution, Harvard University - Business School (HBS) and Wharton School, University of Pennsylvania
Downloads 9
47.

Impacts of Financial and Digital Inclusion on Poverty in South Asia and Sub-Saharan Africa

Number of pages: 40 Posted: 20 Oct 2020
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Agricultural and Consumer Economics, University of Saint Joseph (Beirut) - Faculty of Business Administration and Management and University of Illinois at Urbana-Champaign
Downloads 5
48.

Growing by the Masses - Revisiting the Link between Firm Size and Market Power

CESifo Working Paper No. 8633
Number of pages: 89 Posted: 20 Oct 2020
Working Paper Series
Columbia University, Columbia University and Johns Hopkins University
Downloads 14
49.

The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers

CESifo Working Paper No. 8625
Number of pages: 63 Posted: 20 Oct 2020
Working Paper Series
German Institute for Economic Research (DIW Berlin)
Downloads 3
50.

Long-Term Information in the Decision to Provide a Short-Term Forecast

Number of pages: 39 Posted: 20 Oct 2020
Working Paper Series
University of Pennsylvania - Accounting Department, New York University, The Wharton School, University of Pennsylvania and University of Pennsylvania - The Wharton School
Downloads 23