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Viewing: 1 - 50 of 391 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 6,397
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 4,098
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 2,408
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 University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,703
5.

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 1,624
6.

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 1,402
7.

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

Number of pages: 66 Posted: 08 Dec 2019 Last Revised: 21 May 2020
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 1,081
8.

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 676
9.

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

Number of pages: 54 Posted: 15 Aug 2019 Last Revised: 15 Aug 2019
Working Paper Series
University of Alabama, Culverhouse College of Commerce & Business Administration, Students and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 592
10.

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 561
11.
Downloads 552
12.

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 at Chicago and University of California-Irvine
Downloads 551
13.

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 516
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 511
15.

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
University of California, Hastings College of the Law
Downloads 509
16.

Perceptions of Robotic Process Automation in Public Accounting

Number of pages: 45 Posted: 05 Sep 2019 Last Revised: 23 Jun 2020
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 480
17.

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 480
18.

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

Number of pages: 29 Posted: 17 Dec 2019 Last Revised: 09 Sep 2020
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 478
19.

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 443
20.

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 - Faculty of Business and Economics - Accounting Area, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Downloads 431
21.

To the Moon: A History of Bitcoin Price Manipulation

Number of pages: 29 Posted: 14 Sep 2020 Last Revised: 30 Sep 2020
Working Paper Series
Cane Island Alternative Advisors
Downloads 410
22.

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 401
23.

MiFID II Unbundling and Sell Side Analyst Research

Number of pages: 56 Posted: 26 Jun 2019
Working Paper Series
University of North Carolina at Chapel Hill, University of Texas at Dallas and George Washington University
Downloads 399
24.

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 396
25.

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

Number of pages: 66 Posted: 04 Mar 2018 Last Revised: 27 Jan 2020
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas, Naveen Jindal School of Management, 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 394
26.

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 393
27.

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 392
28.

A Balance-Sheet-Based Measure of Accounting Quality

Number of pages: 46 Posted: 17 Jan 2019 Last Revised: 30 Sep 2019
Working Paper Series
Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Queen's University, Smith School of Business
Downloads 384
29.

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

Number of pages: 100 Posted: 12 Mar 2018 Last Revised: 14 Oct 2020
Working Paper Series
London School of Economics, London School of Economics & Political Science (LSE) and University of Mannheim
Downloads 380
30.

Reverse the Curse of the Top-5

Harvard Business School Accounting & Management Unit Working Paper No. 19-052, Harvard Business School General Management Unit Working Paper No. 19-052
Number of pages: 19 Posted: 01 Nov 2018
Working Paper Series
Harvard Business School
Downloads 373
31.

The LAAPs that Foster Productive Conversations, and the Crebit that Undermines Them

Number of pages: 23 Posted: 13 Apr 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 368
32.

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 367
33.

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 361
34.

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 361
35.

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 353
36.

The Impact of Open Data on Public Procurement

Number of pages: 61 Posted: 27 Nov 2019 Last Revised: 27 Nov 2019
Working Paper Series
Yale School of Management, University of Chicago - Booth School of Business and University of Chicago -- Booth School of Business
Downloads 353
37.

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 352
38.

From the Black-Market to the Gray-Market: Accounting's Role in the Budding Cannabis Industry

Number of pages: 63 Posted: 22 Dec 2017 Last Revised: 03 Dec 2019
Working Paper Series
Texas Tech University - Area of Accounting, Texas Tech University, Texas Tech University and Texas Tech University - Rawls College of Business
Downloads 339
39.

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 322
40.

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 317
41.

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 315
42.

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 301
43.

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 301
44.

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 300
45.

Corporate Sustainability Performance Over the Firm Life Cycle: Levels, Determinants, and the Impact on Accounting Performance

Number of pages: 51 Posted: 12 Dec 2017
Working Paper Series
University of Muenster - Accounting Center, University of Münster - Accounting Center Münster and University of Bayreuth
Downloads 298
46.

The Innovation Consequences of Mandatory Patent Disclosures

Number of pages: 51 Posted: 24 Oct 2019 Last Revised: 13 Oct 2020
Working Paper Series
Stanford Graduate School of Business and University of Georgia
Downloads 294
47.

Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform

Kenan Institute of Private Enterprise Research Paper No. 19-15
Number of pages: 53 Posted: 30 Mar 2019 Last Revised: 10 Dec 2019
Working Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Texas at Austin - Department of Accounting
Downloads 291
48.

Challenges in Experimental Accounting Research, and the Role of Online Platforms

Number of pages: 38 Posted: 03 Apr 2019 Last Revised: 18 Aug 2020
Working Paper Series
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and UNSW Australia Business School, School of Accounting
Downloads 286
49.

Should Governments Tax the Rich and Subsidize the Poor? An Empirical Study of South Korean Opinion

Journal of Accounting, Ethics and Public Policy, Vol. 19, No. 1, 2018
Number of pages: 20 Posted: 01 Mar 2018 Last Revised: 01 Apr 2018
Accepted Paper Series
Fayetteville State University - Department of Accounting and Seton Hall University - W. Paul Stillman School of Business
Downloads 285
50.

Accounting for Financial Stability: Bank Disclosure and Loss Recognition in the Financial Crisis

CFS Working Paper, No. 622, 2019
Number of pages: 93 Posted: 10 Jun 2019 Last Revised: 08 Jul 2020
Working Paper Series
University of Mannheim - Accounting and Taxation, Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 274