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SMU Cox: Accounting (Topic)

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SMU Cox School of Business

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Viewing: 1 - 50 of 91 papers

1.

The Share Repurchase Announcement Puzzle: Theory and Evidence

Review of Finance, Forthcoming, Kelley School of Business Research Paper No. 2014-45
Number of pages: 46 Posted: 02 Jan 2001 Last Revised: 30 Apr 2015
Accepted Paper Series
Hong Kong University of Science & Technology (HKUST) - HKUST School of Business and Management and Southern Methodist University (SMU) - Finance Department
Downloads 2,056
2.

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

Number of pages: 39 Posted: 15 Jan 2004
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Michigan State University - Department of Accounting & Information Systems and University of Kansas

Multiple version iconThere are 2 versions of this paper

Downloads 1,874
3.

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

JAE Boston Conference October 2002
Number of pages: 51 Posted: 06 Jan 2004
Working Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Houston - Department of Accountancy & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 1,581
4.

The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 24 May 2010 Last Revised: 15 Apr 2011
Accepted Paper Series
University of Queensland - Business School, Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 1,470
5.

Scale and Scale Effects in Market-Based Accounting Research

Journal of Business Finance & Accounting, p. 25-56, January 2003
Number of pages: 57 Posted: 22 Apr 2000
Accepted Paper Series
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 1,384
6.

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

Contemporary Accounting Research, Vol. 30, No. 2, 2013
Number of pages: 54 Posted: 15 Feb 2007 Last Revised: 03 Jul 2013
Accepted Paper Series
Singapore Management University - School of Accountancy, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,359
7.

Profitable Predictability in the Cross Section of Stock Returns

Journal of Financial Economics, Vol. 78, pp. 463-505, 2005
Number of pages: 54 Posted: 18 Nov 1999
Working Paper Series
Southern Methodist University (SMU) - Accounting Department and University of Wisconsin Madison
Downloads 1,314
8.

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?

Number of pages: 39 Posted: 03 Mar 2004
Working Paper Series
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and Texas Christian University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,304
9.

Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry

Number of pages: 72 Posted: 13 Sep 2007 Last Revised: 09 Jan 2013
Working Paper Series
Southern Methodist University (SMU) - Accounting Department
Downloads 1,240
10.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Accepted Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management
Downloads 1,065
11.

The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality

Number of pages: 65 Posted: 02 Jan 2012 Last Revised: 18 Jan 2018
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Downloads 1,045
12.

Value-Glamour and Accruals Mispricing: One Anomaly or Two?

Number of pages: 49 Posted: 15 Jun 2002
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,034
13.

An Investigation of the Informational Role of Short Interest in the Nasdsaq Market

Number of pages: 40 Posted: 01 Sep 2000
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Mellon Capital Management Corporation, Rice University and Northwestern University - Kellogg School of Management
Downloads 975
14.

Risk Relevance of Fair Value Gains and Losses, and the Impact of Disclosure and Corporate Governance

Number of pages: 58 Posted: 16 Feb 2008
Working Paper Series
Southern Methodist University (SMU) - Accounting Department
Downloads 949
15.

The Value of Crowdsourced Earnings Forecasts

Number of pages: 48 Posted: 30 Sep 2013 Last Revised: 24 Mar 2016
Working Paper Series
University of Kentucky - Gatton College of Business and Economics, Rice University - Jesse H. Jones Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management and Virginia Tech

Multiple version iconThere are 2 versions of this paper

Downloads 911
16.

Earnings Quality and Information Asymmetry: Evidence from Trading Costs

Number of pages: 53 Posted: 11 Sep 2008
Working Paper Series
Singapore Management University - School of Accountancy, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 909
17.

The Persistence of IPO Mispricing and the Predictive Power of Flipping

Number of pages: 21 Posted: 09 Aug 2000
Working Paper Series
Babson College, Southern Methodist University (SMU) - Accounting Department and University of Toronto - Rotman School of Management (Deceased)
Downloads 792
18.

Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements

Number of pages: 32 Posted: 25 Dec 2004
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, North Carolina State University - Poole College of Management and Southern Methodist University (SMU) - Finance Department
Downloads 768
19.

What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings

Number of pages: 58 Posted: 02 Feb 2005
Working Paper Series
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)

Multiple version iconThere are 2 versions of this paper

Downloads 758
20.

Fair Value's Affect on Accounting's Ability to Predict Future Cash Flows: A Glance Back and a Look at the Potential Impact of Reaching the Goal

Number of pages: 35 Posted: 15 Sep 2006
Working Paper Series
University of Alabama - Culverhouse School of Accountancy, Southern Methodist University (SMU) - Accounting Department and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 726
21.

The Information Content of Earnings Following Restatements

Number of pages: 53 Posted: 22 Jan 2006
Working Paper Series
Texas Christian University - Department of Accounting
Downloads 707
22.

Credit Risk and IFRS: The Case of Credit Default Swaps

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 51 Posted: 06 Aug 2010 Last Revised: 18 Feb 2014
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 651
23.

How Important are Earnings Announcements as an Information Source?

European Accounting Review Vol. 22, No. 2, 2013
Number of pages: 40 Posted: 29 May 2010 Last Revised: 04 Nov 2015
Accepted Paper Series
Temple University - Department of Accounting, Iowa State University - Department of Accounting and Finance, University of Texas at Dallas - Naveen Jindal School of Management and Singapore Management University - Lee Kong Chian School of Business
Downloads 606
24.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Working Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management

Multiple version iconThere are 2 versions of this paper

Downloads 602
25.

A First Look at Mutual Funds That Use Short Sales

Number of pages: 46 Posted: 12 Mar 2008 Last Revised: 12 Jan 2012
Working Paper Series
Department of Finance, University of Central Florida, Southern Methodist University (SMU) - Accounting Department and North Carolina State University - Poole College of Management

Multiple version iconThere are 2 versions of this paper

Downloads 573
26.

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 5, pp. 983-1016, December 2007
Number of pages: 34 Posted: 23 Mar 2007 Last Revised: 03 Jan 2008
Accepted Paper Series
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 530
27.

The Effectiveness of Regulation Fd

Emory University Working Paper
Number of pages: 47 Posted: 08 Aug 2002
Working Paper Series
JPMorgan and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 512
28.

Log-Linear Stock Valuation Based on Accounting Information

Number of pages: 29 Posted: 27 May 2002
Working Paper Series
Southern Methodist University (SMU) - Edwin L. Cox School of Business, University of Southern California - Leventhal School of Accounting and Southern Methodist University (SMU) - Accounting Department
Downloads 500
29.

On the Weighting of Individual Analyst Forecasts in the Consensus

Number of pages: 41 Posted: 19 Jul 2007
Working Paper Series
AlixPartners LLP, University of Texas at Dallas - Naveen Jindal School of Management and City University London - Cass Business School
Downloads 482
30.

Equity Analysts and the Market’s Assessment of Risk

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 10 May 2012 Last Revised: 22 May 2012
Accepted Paper Series
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Downloads 460
31.

Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts

Emory University Working Paper
Number of pages: 40 Posted: 09 Apr 2003
Working Paper Series
Temple University - Department of Accounting and University of Texas at Dallas - Naveen Jindal School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 441
32.

Access to Management and the Informativeness of Analyst Research

Journal of Financial Economics (JFE), 114 (2014) 249-255
Number of pages: 46 Posted: 11 Sep 2012 Last Revised: 14 Mar 2018
Accepted Paper Series
Emory University - Department of Finance, University of Kentucky - Gatton College of Business and Economics, University of Texas at Dallas - Naveen Jindal School of Management and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 440
33.

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage

Journal of Business, Finance and Accounting, Forthcoming
Number of pages: 59 Posted: 10 Sep 2007 Last Revised: 13 Feb 2012
Accepted Paper Series
University of Mississippi - Patterson School of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 438
34.

Sell-Side Debt Analysts and Debt Market Efficiency

Forthcoming in Management Science
Number of pages: 48 Posted: 22 Jun 2008 Last Revised: 25 Aug 2015
Accepted Paper Series
University of Texas at Dallas, Rice University - Jesse H. Jones Graduate School of Business and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 434
35.

Come on Over: Analyst/Investor Days as a Disclosure Medium

Accounting Review, 2017
Number of pages: 1 Posted: 12 Sep 2012 Last Revised: 12 Feb 2016
Accepted Paper Series
University of Florida - Fisher School of Accounting and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 411
36.

Inflation, Earnings Forecasts, and Post-Earnings Announcement Drift

Review of Accounting Studies, Vol. 15, No. 2, 2010
Number of pages: 54 Posted: 15 Feb 2005 Last Revised: 22 May 2014
Accepted Paper Series
Temple University - Department of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and London Business School
Downloads 406
37.

Financial Reporting Credibility after SOX: Evidence from Earnings Restatements

Number of pages: 46 Posted: 05 Aug 2010
Working Paper Series
University of Kansas, Utah Valley University and Texas Christian University - Department of Accounting
Downloads 380
38.

Broker-Hosted Investor Conferences

Journal of Accounting & Economics (JAE), 2014
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 16 Nov 2017
Accepted Paper Series
Emory University - Department of Finance, University of Kentucky - Gatton College of Business and Economics, University of Texas at Dallas - Naveen Jindal School of Management and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 368
39.

On Distinguishing Between Valuation and Arbitrage Motivated Short Selling

Number of pages: 43 Posted: 13 Mar 2007
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, North Carolina State University - Poole College of Management and Southern Methodist University (SMU) - Finance Department
Downloads 312
40.

Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks’ Loan Loss Accruals

Number of pages: 45 Posted: 03 Sep 2014 Last Revised: 08 Jun 2016
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Georgia and New York University (NYU) - Leonard N. Stern School of Business
Downloads 305
41.

Systematic Share Price Fluctuations after Bankruptcy Filings and the Investors Who Drive Them

Number of pages: 47 Posted: 08 Feb 2006
Working Paper Series
University of Georgia - C. Herman and Mary Virginia Terry College of Business, Singapore Management University - School of Accountancy and University of Georgia - J.M. Tull School of Accounting
Downloads 304
42.

Analyst Tipping: Additional Evidence

Journal of Business Finance & Accounting (JBFA), Forthcoming.
Number of pages: 36 Posted: 20 May 2011 Last Revised: 06 Feb 2017
Accepted Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, C.T. Bauer College of Business University of Houston and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 276
43.

Determinants and Consequences of Information Processing Delay: Evidence from the Thomson Reuters Institutional Brokers’ Estimate System

Journal of Financial Economics (JFE), 127 (2018) 366-388, University of Miami Business School Research Paper No. 18-7
Number of pages: 58 Posted: 28 Oct 2016 Last Revised: 10 Oct 2018
Accepted Paper Series
University of Illinois at Chicago, University of Texas at Dallas - Naveen Jindal School of Management, University of Maryland-College Park - Robert H. Smith School of Business and University of Miami - Department of Accounting
Downloads 269
44.

Separating the Effects of Asymmetric Incentives and Inefficient Use of Information on Financial Analysts' Consensus Earnings Forecast Errors

Number of pages: 33 Posted: 08 Aug 2005
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Singapore Management University - School of Accountancy
Downloads 249
45.

Panacea, Pandora’s Box, or Placebo: Feedback in Bank Mortgage-Backed Security Holdings and Fair Value Accounting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 04 Jun 2011
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 219
46.

Using Market Reaction to Infer Persistence of Earnings Surprises

Number of pages: 50 Posted: 10 Sep 2007
Working Paper Series
Baylor University - Hankamer School of Business and Southern Methodist University (SMU) - Accounting Department
Downloads 216
47.

Do Equity Analysts Benefit from Access to High Quality Debt Research?

Singapore Management University School of Accountancy Research Paper No. 2016-53
Number of pages: 46 Posted: 20 Oct 2016
Working Paper Series
Arizona State University (ASU), Singapore Management University - School of Accountancy and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 190
48.

Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?

Number of pages: 64 Posted: 26 Sep 2013 Last Revised: 27 Sep 2013
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Columbia Business School and University of Arizona
Downloads 187
49.

The Market’s Assessment of the Probability of Meeting or Beating the Consensus

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 04 Jan 2011 Last Revised: 27 Jun 2015
Accepted Paper Series
National University of Singapore and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 186
50.

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Rotman School of Management Working Paper No. 2457725
Number of pages: 46 Posted: 24 Jun 2014 Last Revised: 30 Jul 2015
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Multiple version iconThere are 2 versions of this paper

Downloads 183