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Viewing: 1 - 50 of 824 papers

1.

A Backtesting Protocol in the Era of Machine Learning

Number of pages: 18 Posted: 13 Nov 2018 Last Revised: 24 Nov 2018
Working Paper Series
Research Affiliates, LLC, Duke University - Fuqua School of Business and University of California at San Diego
Downloads 8,482
2.

Four Things No One Will Tell You About ESG Data

Journal of Applied Corporate Finance 31 (2), Spring 2019, pages 50-58.
Number of pages: 15 Posted: 16 Jul 2019
Accepted Paper Series
KKS Advisors and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,850
3.

Exploring Social Origins in the Construction of ESG Measures

Number of pages: 36 Posted: 01 Aug 2018 Last Revised: 02 Dec 2020
Working Paper Series
University of Oxford - Said Business School and University of Oxford - Said Business School
Downloads 4,849
4.

A Census of the Factor Zoo

Number of pages: 7 Posted: 18 Mar 2019 Last Revised: 16 Oct 2020
Working Paper Series
Duke University - Fuqua School of Business and Purdue University
Downloads 4,556
5.

Firm-level Climate Change Exposure

Journal of Finance, forthcoming, European Corporate Governance Institute – Finance Working Paper No. 686/2020 , TRR 266 Accounting for Transparency Working Paper Series No. 33
Number of pages: 102 Posted: 13 Jul 2020 Last Revised: 09 Aug 2022
Accepted Paper Series
Frankfurt School of Finance & Management, Frankfurt School of Finance and Management, Frankfurt School of Finance & Management and Shanghai University of Finance and Economics
Downloads 4,520
6.

A Mixed Data Sampling Approach to Accounting Research

Number of pages: 49 Posted: 10 Oct 2018
Working Paper Series
The Stephen M. Ross School of Business at the University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 4,267
7.

A Literature Review: Positive Accounting Theory (PAT)

Number of pages: 10 Posted: 18 Feb 2020
Working Paper Series
Atma Jaya Makassar University and Atma Jaya Makassar University
Downloads 3,967
8.

Using and Interpreting Fixed Effects Models

Number of pages: 40 Posted: 16 Oct 2020 Last Revised: 30 Mar 2021
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 3,881
9.

Ethics in Accounting: Analysis of Current Financial Failures and Role of Accountants

International Journal of Management (IJM), 11 (2), pp. 241–247, 2020
Number of pages: 7 Posted: 15 Apr 2020
Accepted Paper Series
Department of Management & Technology, Government Engineering College Bikaner, Bikaner Area, India
Downloads 2,193
10.

The Politics of CEOs

Journal of Legal Analysis, Vol. 11, 2019, pp.1-45, Harvard Law School John M. Olin Center Discussion Paper No. 1002, European Corporate Governance Institute (ECGI) - Law Working Paper No. 450/2019
Number of pages: 52 Posted: 19 Mar 2019 Last Revised: 09 Dec 2019
Accepted Paper Series
Harvard Law School, Tel Aviv University - Eitan Berglas School of Economics, Harvard Law School and Tel Aviv University - Eitan Berglas School of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 2,188
11.

Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?

Number of pages: 66 Posted: 08 Dec 2019 Last Revised: 09 Apr 2021
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 1,971
12.

Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree?

Number of pages: 47 Posted: 05 Sep 2019 Last Revised: 11 Jan 2021
Working Paper Series
West Virginia University, West Virginia University, West Virginia University - Department of Accounting and Management Information Systems and Brigham Young University - School of Accountancy
Downloads 1,837
13.

Staggeringly Problematic: A Primer on Staggered DiD for Accounting Researchers

Number of pages: 41 Posted: 17 Mar 2021 Last Revised: 18 Mar 2021
Working Paper Series
Washington University in St. Louis - Olin Business School
Downloads 1,791
14.

Digitalization and the Challenges for the Accounting Profession

2019 ENTRENOVA Conference Proceedings
Number of pages: 10 Posted: 11 Dec 2019
Working Paper Series
University of Zagreb - Faculty of Economics & Business, University of Zagreb - Faculty of Economics & Business and University of Zagreb - Faculty of Economics & Business
Downloads 1,740
15.

Measuring Firm Complexity

Number of pages: 43 Posted: 15 Jul 2020 Last Revised: 20 Jul 2020
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Downloads 1,684
16.

M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations

Number of pages: 55 Posted: 29 Jul 2012 Last Revised: 12 Dec 2018
Working Paper Series
Wisconsin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,585
17.

Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions

Forthcoming, Review of Accounting Studies
Number of pages: 43 Posted: 24 Jun 2020 Last Revised: 22 Jun 2022
Accepted Paper Series
Downloads 1,499
18.

Financial Flexibility and Corporate Employment

Stanford University Graduate School of Business Research Paper
Number of pages: 68 Posted: 20 Apr 2021 Last Revised: 16 Mar 2022
Working Paper Series
Stanford Graduate School of Business, Harvard Business School and University of Texas at Austin - Department of Accounting
Downloads 1,239
19.

COVID-19 Effects on the US Stock Index Returns: An Event Study Approach

Number of pages: 33 Posted: 27 May 2020
Working Paper Series
Chittagong Independent UniversityChittagong Independent University and Hajee Mohammad Danesh Science and Technology University
Downloads 1,227
20.

How Much Does Workplace Sexual Harassment Hurt Firm Value?

Number of pages: 54 Posted: 17 Aug 2019 Last Revised: 25 Jan 2022
Working Paper Series
University of Manitoba - Asper School of Business, York University - Schulich School of Business and Université Laval - Département de Finance et Assurance
Downloads 1,217
21.

Greenhouse Gas Disclosure and Emissions Benchmarking

SMU Cox School of Business Research Paper No. 19-17, European Corporate Governance Institute – Finance Working Paper No. 818/2022
Number of pages: 61 Posted: 02 Oct 2019 Last Revised: 04 Aug 2022
Working Paper Series
Southern Methodist University (SMU) - Accounting Department
Downloads 1,196
22.

ESG and the Market Return

Number of pages: 71 Posted: 08 Jul 2021 Last Revised: 27 Jul 2022
Working Paper Series
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, East China University of Science and Technology (ECUST), Singapore Management University - Lee Kong Chian School of Business, The Chinese University of Hong Kong, Shenzhen and Washington University in St. Louis - John M. Olin Business School
Downloads 1,190
23.

Textual Analysis in Accounting: What’s Next?

Number of pages: 70 Posted: 03 Mar 2022 Last Revised: 01 Aug 2022
Working Paper Series
University of Miami Herbert Business School, University of Connecticut - Department of Accounting, Northwestern University and University of Florida - Warrington College of Business
Downloads 1,084
24.

Policy Uncertainty and Accounting Quality

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 16 Jul 2020
Accepted Paper Series
University of Alberta - Campus Saint-Jean, University of South Carolina - Moore School of Business, Santa Clara University - Leavey School of Business and University of Texas at El Paso
Downloads 1,073
25.

Social Networks Analysis in Accounting and Finance

University of Miami Business School Research Paper No. 3495299
Number of pages: 84 Posted: 11 Dec 2019 Last Revised: 26 Jul 2022
Working Paper Series
Florida International University, University of Kentucky - Von Allmen School of Accountancy, University of Miami - Department of Accounting and University of Texas at El Paso - Department of Accounting & Information Systems
Downloads 960
26.

MiFID II Unbundling and Sell Side Analyst Research

Number of pages: 65 Posted: 26 Jun 2019 Last Revised: 12 May 2021
Working Paper Series
University of North Carolina at Chapel Hill, University of Texas at Dallas and George Washington University
Downloads 943
27.

Does the Mafia Hire Good Accountants?

Number of pages: 55 Posted: 18 Nov 2021 Last Revised: 16 Dec 2021
Working Paper Series
Florida International University, Maastricht University, Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Downloads 937
28.

Employee Turnover and Firm Performance: Large-Sample Archival Evidence

Management Science, forthcoming
Number of pages: 58 Posted: 09 Jan 2020 Last Revised: 23 Apr 2022
Accepted Paper Series
Hong Kong Polytechnic University, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 932
29.

Is Positive Sentiment in Corporate Annual Reports Informative? Evidence from Deep Learning

Forthcoming, Review of Asset Pricing Studies, 2021
Number of pages: 59 Posted: 15 Aug 2019 Last Revised: 06 Jan 2021
Accepted Paper Series
University of Massachusetts Boston and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 897
30.

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

Forthcoming in Auditing: A Journal of Practice and Theory
Number of pages: 58 Posted: 04 Jun 2020 Last Revised: 10 Mar 2021
Accepted Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northern Arizona University
Downloads 872
31.

Financial Regulation in the Bitcoin Era

Stanford Journal of Law, Business, and Finance, Vol. 23, No. 2, 2018, Texas A&M University School of Law Legal Studies Research Paper No. 18-21
Number of pages: 50 Posted: 26 Mar 2018 Last Revised: 19 Feb 2019
Accepted Paper Series
Texas A&M University School of Law
Downloads 860
32.

The Impact of Open Data on Public Procurement

Number of pages: 88 Posted: 27 Nov 2019 Last Revised: 04 Aug 2022
Working Paper Series
Yale School of Management, University of Chicago - Booth School of Business and University of Chicago -- Booth School of Business
Downloads 842
33.

A Practical Guide to using Path Analysis: Mediation and Moderation in Accounting Research

Number of pages: 53 Posted: 18 Feb 2021 Last Revised: 06 Feb 2022
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics and Chapman University - The George L. Argyros School of Business & Economics
Downloads 838
34.

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

Harvard Business School Accounting & Management Unit Working Paper No. 21-081
Number of pages: 18 Posted: 27 Jan 2021
Working Paper Series
University of Toronto - Rotman School of Management, Goizueta Business School and Harvard Business School (HBS)
Downloads 833
35.

Are Online Job Postings Informative to Investors?

Management Science, forthcoming.
Number of pages: 26 Posted: 25 Apr 2019 Last Revised: 24 Aug 2020
Working Paper Series
Universidad de Chile, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 827
36.

Battling Uncertainty: Corporate Disclosures of COVID-19 in Earnings Conference Calls and Annual Reports

Number of pages: 73 Posted: 29 Apr 2020 Last Revised: 01 May 2020
Working Paper Series
California State University, Long Beach and Baylor University
Downloads 827
37.

Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals

Number of pages: 28 Posted: 17 Dec 2019 Last Revised: 26 Jan 2021
Working Paper Series
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 815
38.

CSR Performance Proxies in Large-Sample Studies: 'Umbrella Advocates', Construct Clarity and the 'Validity Police'

Number of pages: 76 Posted: 31 Jan 2018
Working Paper Series
Iéseg School of Management, York University - Schulich School of Business, University of Bristol and University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 780
39.

SPACs and Forward-Looking Disclosure: Hype or Information?

Number of pages: 54 Posted: 13 Sep 2021 Last Revised: 21 Oct 2021
Working Paper Series
Washington University in St. Louis - John M. Olin Business School, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 777
40.

Analysis of Financial Statements in the Sugar Industry

Number of pages: 13 Posted: 04 May 2017
Working Paper Series
Samarth S S K Ltd and Vasnatdada Sugar Institute
Downloads 770
41.

Tax-Loss Harvesting with Cryptocurrencies

Number of pages: 61 Posted: 17 Feb 2022 Last Revised: 12 Aug 2022
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Tel Aviv University - Coller School of Management
Downloads 751
42.

Investigating Accounting Patterns for Bankruptcy and Filing Outcome Prediction using Machine Learning Models

Number of pages: 115 Posted: 18 Jul 2019 Last Revised: 25 Mar 2020
Working Paper Series
The Alan Turing Institute
Downloads 717
43.

Why Are Firms With More Managerial Ownership Worth Less?

Journal of Financial Economics (JFE), Forthcoming, Fisher College of Business Working Paper No. 2018-03-024, Charles A. Dice Center Working Paper No. 2018-24, Swiss Finance Institute Research Paper No. 18-75, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 587/2018
Number of pages: 64 Posted: 04 Dec 2018 Last Revised: 17 Sep 2020
Accepted Paper Series
University of Bern - Institute for Financial Management, Ecole Polytechnique Fédérale de Lausanne, Ohio State University (OSU) - Department of Finance and Babson College

Multiple version iconThere are 2 versions of this paper

Downloads 715
44.

Accounting and Philosophy: The Construction of Social Reality Framework

Elkhashen, E.M. and Ntim, C.G. (2018). Accounting and Philosophy: The Construction of Social Reality Framework. Journal of Accounting and Taxation, Forthcoming.
Number of pages: 23 Posted: 27 Feb 2018
Accepted Paper Series
University of Huddersfield and University of Southampton Business School, UK
Downloads 704
45.

A New Chinese Financial Sentiment Dictionary for Textual Analysis in Accounting and Finance

Number of pages: 21 Posted: 07 Sep 2019 Last Revised: 07 Jun 2021
Working Paper Series
Shanghai Lixin University of Commerce - School of Accounting and Finance, Dekui Jia, Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and New Jersey Institute of Technology
Downloads 696
46.

Machine Learning Models for Prediction of Scope 3 Carbon Emissions

Harvard Business School Accounting & Management Unit Working Paper No. 22-080
Number of pages: 36 Posted: 20 Jul 2022
Working Paper Series
Harvard Business School and Harvard Business School
Downloads 669
47.

Competency Requirements for Professional Accountants: Basis for Accounting Curriculum Enhancement

Review of Integrative Business and Economics Research, Vol. 7, Supplementary Issue 3
Number of pages: 13 Posted: 16 May 2018 Last Revised: 01 Mar 2022
Accepted Paper Series
Tarlac State University, Tarlac State University and Tarlac State University
Downloads 666
48.

Systematic 13F Hedge Fund Alpha

Number of pages: 39 Posted: 15 Nov 2019 Last Revised: 26 Dec 2019
Working Paper Series
Novus Partners, Inc., BlackRock, Inc and Fidelity Investments, Inc. - Fidelity Management & Research
Downloads 651
49.

Should Accountants Care About Blockchain?

Doi/10.1002/jcaf.22424, 2019
Number of pages: 34 Posted: 07 Sep 2019 Last Revised: 11 Mar 2020
Accepted Paper Series
Suffolk University and Suffolk University
Downloads 636
50.

Government Procurement and Changes in Firm Transparency

Number of pages: 57 Posted: 03 Jul 2018 Last Revised: 23 Jul 2020
Working Paper Series
University of Chicago -- Booth School of Business
Downloads 631