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Other Accounting Research eJournal

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Viewing: 1 - 50 of 555 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 7,123
2.

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 4,198
3.

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 3,300
4.

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 3,034
5.

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 2,305
6.

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 2,066
7.

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 1,967
8.

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 1,506
9.

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 1,481
10.

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 1,215
11.

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 1,160
12.

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 1,137
13.
Downloads 932
14.

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 857
15.

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 805
16.

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 787
17.

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 Alabama, Culverhouse College of Commerce & Business Administration, Students and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 784
18.

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 University and Hajee Mohammad Danesh Science and Technology University
Downloads 736
19.

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-Irvine
Downloads 698
20.

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 South Carolina
Downloads 662
21.

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 641
22.

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
Frankfurt School of Finance & 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 625
23.

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 590
24.

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 578
25.

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 Bentley University
Downloads 575
26.

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
University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 572
27.

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 571
28.

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 557
29.

The Impact of Open Data on Public Procurement

Number of pages: 79 Posted: 27 Nov 2019 Last Revised: 18 Nov 2020
Working Paper Series
Yale School of Management, University of Chicago - Booth School of Business and University of Chicago -- Booth School of Business
Downloads 555
30.

An Introduction to Tax Careers for J.D.s

ABA TAX TIMES, Vol. 38, No., 3, Spring 2019, UC Hastings Research Paper No. 322
Number of pages: 6 Posted: 11 Jul 2019 Last Revised: 01 Oct 2019
Accepted Paper Series
UC Hastings Law
Downloads 543
31.

Financial Flexibility and Corporate Employment

Stanford University Graduate School of Business Research Paper
Number of pages: 68 Posted: 20 Apr 2021 Last Revised: 14 Jun 2021
Working Paper Series
Stanford Graduate School of Business, Harvard Business School and University of Texas at Austin - Department of Accounting
Downloads 524
32.

Social Networks Analysis in Accounting and Finance

University of Miami Business School Research Paper No. 3495299
Number of pages: 60 Posted: 11 Dec 2019 Last Revised: 17 Nov 2020
Working Paper Series
Florida International University (FIU), University of Kentucky - Von Allmen School of Accountancy , University of Miami - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 524
33.

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 509
34.

H-1B Visas and Wages in Accounting: Evidence from Deloitte's Payroll

Number of pages: 51 Posted: 06 Feb 2018 Last Revised: 04 Aug 2020
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, University of Hong Kong - HKU Business School, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Downloads 507
35.

Systematic 13F Hedge Fund Alpha

Number of pages: 39 Posted: 15 Nov 2019 Last Revised: 26 Dec 2019
Working Paper Series
Novus Partners, Inc., Barclays Investment Bank and Barclays Investment Bank
Downloads 503
36.

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 502
37.

Coins for Bombs: Increased Transparency of the Global Financial System - Evidence from Terrorist Attacks Financing Detection in Blockchain-based Currencies

Number of pages: 43 Posted: 17 Nov 2020 Last Revised: 20 Apr 2021
Working Paper Series
Tel Aviv University - Coller School of Management, affiliation not provided to SSRN and Tel Aviv University - Coller School of Management
Downloads 487
38.

Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research

Number of pages: 62 Posted: 04 Mar 2018 Last Revised: 12 Mar 2021
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas, University of Minnesota, Carlson School of Management, Xiamen University, University of Texas at Dallas, Naveen Jindal School of Management, Students and University of Texas at Dallas, Naveen Jindal School of Management, Students
Downloads 484
39.

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 483
40.

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, Northwestern University - Kellogg School of Management and Harvard Business School (HBS)
Downloads 472
41.

Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility

Journal of Accounting Research 59 (1): 111-161, February 2021
Number of pages: 100 Posted: 12 Mar 2018 Last Revised: 16 Feb 2021
Accepted Paper Series
London School of Economics, London School of Economics & Political Science (LSE) and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 472
42.

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality

Number of pages: 61 Posted: 13 Feb 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 459
43.

Financial Determinants of Cash Holding Levels: An Analysis of Indian Agricultural Enterprises

Agricultural Economics – Czech, 65, 2019
Number of pages: 9 Posted: 13 Jun 2019
Accepted Paper Series
Indian Institute of Information Technology, Allahabad and Indian Institute of Information Technology (IIIT), Allahabad
Downloads 449
44.

Detecting Academic Fraud Using Benford Law: The Case of Professor James Hunton

Research Policy, Forthcoming
Number of pages: 60 Posted: 05 May 2018 Last Revised: 03 Aug 2020
Accepted Paper Series
University of Warwick - Warwick Business School, Warwick University and University of Exeter Business School
Downloads 446
45.

The Innovation Consequences of Mandatory Patent Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 24 Oct 2019 Last Revised: 27 Dec 2020
Accepted Paper Series
Stanford Graduate School of Business and University of Georgia
Downloads 442
46.

50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead

Number of pages: 19 Posted: 16 Jul 2020 Last Revised: 03 Aug 2020
Working Paper Series
Emory University - Department of Accounting
Downloads 436
47.

Talk about the Coronavirus Pandemic: Initial Evidence from Corporate Disclosures

Number of pages: 51 Posted: 28 Apr 2020
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Waterloo
Downloads 420
48.

Early Evidence of Digital Labor in Accounting: Innovation With Robotic Process Automation

Number of pages: 31 Posted: 27 Jun 2019 Last Revised: 22 Oct 2019
Working Paper Series
Babson College and Babson College
Downloads 411
49.

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

Number of pages: 49 Posted: 09 Feb 2018
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 404
50.

Liquidity at Risk: Joint Stress Testing of Solvency and Liquidity

Number of pages: 38 Posted: 21 Jun 2019 Last Revised: 28 Jan 2020
Working Paper Series
University of Oxford, University of Oxford - Mathematical Institute and International Monetary Fund - Monetary and Capital Markets Department

Multiple version iconThere are 2 versions of this paper

Downloads 397