Search Results
Baruch: Accounting (Topic)

Baruch College Zicklin School of Business

Baruch College Zicklin School of Business

74,895 Total downloads

Viewing: 1 - 50 of 193 papers

1.

Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley

Number of pages: 32 Posted: 04 Apr 2005
Working Paper Series
Wake Forest University and City University of New York - Stan Ross Department of Accountancy
Downloads 4,412
2.

Auditor Tenure and Perceptions of Audit Quality

Office of Economic Analysis, The Securities and Exchange Commission Working Paper
Number of pages: 44 Posted: 17 Apr 2003
Working Paper Series
City University of New York (CUNY) - Baruch College and SUNY at Old Westbury - School of Business
Downloads 4,158
3.

Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Number of pages: 36 Posted: 12 May 2003
Working Paper Series
City University of New York (CUNY) - Baruch College, Chinese University of Hong Kong - School of Accountancy and Georgetown University - Department of Accounting and Business Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,884
4.

Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings

Number of pages: 39 Posted: 05 Feb 2002
Working Paper Series
University of San Diego School of Business and City University of New York (CUNY) – Baruch College
Downloads 1,825
5.

Management Forecast Quality and Capital Investment Decisions

The Accounting Review, Vol. 89, No. 1, pp. 331-365, January 2014
Number of pages: 50 Posted: 27 Jul 2013 Last Revised: 22 Jan 2014
Accepted Paper Series
Purdue University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Penn State University
Downloads 1,692
6.

Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure

Number of pages: 53 Posted: 02 Feb 2009 Last Revised: 04 Oct 2018
Working Paper Series
City University of New York - Stan Ross Department of Accountancy
Downloads 1,615
7.

Corporate Disclosure Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 04 Nov 2002
Working Paper Series
City University of New York - Stan Ross Department of Accountancy and University of Missouri at Columbia - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,550
8.

How are Earnings Managed? An Examination of Specific Accruals

Number of pages: 44 Posted: 15 Feb 2003
Working Paper Series
University of Waterloo and City University of New York (CUNY) – Baruch College

Multiple version iconThere are 2 versions of this paper

Downloads 1,550
9.

Management Forecasts and Bad News Hoarding: Evidence from Stock Price Crashes

Number of pages: 63 Posted: 09 May 2012 Last Revised: 27 Oct 2018
Working Paper Series
Ohio State University (OSU) - Fisher College of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,441
10.

CEO Stock-Based Compensation: An Empirical Analysis of Incentive-Intensity, Relative Mix, and Economic Determinants

Number of pages: 65 Posted: 14 Oct 1999
Working Paper Series
Wake Forest University, Seoul National University - College of Business Administration and City University of New York - Stan Ross Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,423
11.

Compensation of Outside Directors: An Empirical Analysis of Economic Determinants

Number of pages: 42 Posted: 28 Oct 2000
Working Paper Series
Wake Forest University, Seoul National University - College of Business Administration, New York University (NYU) - Department of Accounting and City University of New York - Stan Ross Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,412
12.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013
Accepted Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,219
13.

Audit and Non-Audit Fees and Capital Market Perceptions of Auditor Independence

Journal of Accounting and Public Policy, Vol. 28, No. 5, 2005
Number of pages: 28 Posted: 02 Nov 2004 Last Revised: 17 Mar 2015
Accepted Paper Series
City University of New York (CUNY) - Baruch College, Indian School of Business and SUNY at Old Westbury - School of Business
Downloads 1,197
14.

Do Managers Benefit from Delayed Goodwill Impairments?

Number of pages: 34 Posted: 04 Jul 2009 Last Revised: 20 Aug 2012
Working Paper Series
Pennsylvania State University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy and Boston University - Questrom School of Business
Downloads 1,196
15.

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

Journal of Accounting Research, Forthcoming
Number of pages: 38 Posted: 16 Oct 2010 Last Revised: 23 Nov 2010
Accepted Paper Series
City University of New York - Stan Ross Department of Accountancy, Securities and Exchange Commission and University of Texas at Austin
Downloads 1,153
16.

The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

Auditing: A Journal of Practice & Theory, Vol. 28, No. 2, 2009
Number of pages: 45 Posted: 27 Nov 2007 Last Revised: 17 Mar 2015
Accepted Paper Series
City University of New York (CUNY) - Baruch College and George Mason University - Department of Accounting
Downloads 1,145
17.

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings

Number of pages: 38 Posted: 19 Jul 2000
Working Paper Series
NYU Stern School of Business, City University of New York (CUNY) – Baruch College and Temple University - Department of Accounting
Downloads 1,125
18.

Fundamental Analysis and Option Returns

Number of pages: 47 Posted: 21 Dec 2011 Last Revised: 03 Jan 2013
Working Paper Series
Purdue University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy and Yale School of Management
Downloads 1,091
19.

Do Joint Audits Improve or Impair Audit Quality?

Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47 Posted: 18 Jul 2012 Last Revised: 16 Apr 2017
Working Paper Series
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management
Downloads 1,079
20.

Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted Eps

Number of pages: 54 Posted: 08 Mar 2004
Working Paper Series
City University of New York (CUNY) – Baruch College and University of Waterloo

Multiple version iconThere are 2 versions of this paper

Downloads 1,030
21.

A Behavioral Model of Earnings Forecasts: Top Down Versus Bottom Up

Number of pages: 38 Posted: 11 Aug 1998
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics
Downloads 1,024
22.

Spillover Effect of Fraud Allegations and Investor Sentiment

Number of pages: 49 Posted: 10 Sep 2012 Last Revised: 01 Jul 2017
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and School of Business Administration, Oakland University

Multiple version iconThere are 2 versions of this paper

Downloads 967
23.

Fundamentals of Accounting Losses

Number of pages: 51 Posted: 29 Jan 2002
Working Paper Series
New York University (NYU) - Department of Accounting and City University of New York (CUNY) – Baruch College

Multiple version iconThere are 3 versions of this paper

Downloads 953
24.

The Relation between CEO Compensation and Past Performance

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 19 Jul 2012
Accepted Paper Series
Temple University - Department of Accounting, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Powerlytics. Inc.
Downloads 943
25.

The Effect of Macroeconomic Changes on the Value Relevance of Accounting Information: The Case of Mexico and the 1995 Financial Crisis

Number of pages: 41 Posted: 19 Aug 2002
Working Paper Series
Zicklin School of Business and Temple University - Department of Accounting
Downloads 928
26.

Another Look at Equity and Enterprise Valuation Based on Multiples

Number of pages: 45 Posted: 27 Aug 2009 Last Revised: 05 Apr 2012
Working Paper Series
City University of New York (CUNY) - Baruch College, University of Notre Dame - Department of Accountancy and Columbia University - Accounting
Downloads 886
27.

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?

Accounting Review, 2011
Number of pages: 49 Posted: 30 Jan 2008 Last Revised: 03 Sep 2010
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Downloads 885
28.

Information Technology, Organizational Design, and Transfer Pricing

Journal of Accounting & Economics, Vol. 41, Nos. 1-2, 2006
Number of pages: 61 Posted: 07 Mar 2006 Last Revised: 27 Feb 2015
Accepted Paper Series
Darden School of Business University of Virginia and CUNY Baruch College, Zicklin School of Business
Downloads 857
29.

Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change

Number of pages: 43 Posted: 26 Jul 2008
Working Paper Series
Government of the United States of America - Office of the Comptroller of the Currency (OCC) and City University of New York - Stan Ross Department of Accountancy
Downloads 843
30.

Qualifying Special Items: An Identification and Examination of Lower-Quality versus Higher-Quality Income-Decreasing Special Items

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 58 Posted: 20 Sep 2008 Last Revised: 20 May 2016
Working Paper Series
Winston-Salem State University, City University of New York - Stan Ross Department of Accountancy and University of Washington
Downloads 839
31.

Accounting Valuation and Current Cost Disclosures: The Case of Mexico

Number of pages: 37 Posted: 26 Mar 1997
Working Paper Series
Zicklin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 835
32.

Optimal Conservatism with Earnings Manipulation

Contemporary Accounting Research, Forthcoming
Number of pages: 36 Posted: 20 May 2013 Last Revised: 24 Oct 2016
Accepted Paper Series
University of California, San Diego (UCSD) - Rady School of Management, City University of New York - Baruch College - Stan Ross Department of Accountancy and Carnegie Mellon University
Downloads 810
33.

Estimating Firm-Specific Long-Term Growth Rate and Cost of Capital

Number of pages: 59 Posted: 17 May 2005
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Texas at Dallas - Department of Accounting & Information Management and JSOM, University of Texas at Dallas
Downloads 756
34.

The Role of Accounting Quality in the M&A Market

Management Science, Forthcoming
Number of pages: 40 Posted: 15 Dec 2010 Last Revised: 28 Oct 2013
Accepted Paper Series
City University of New York (CUNY) – Baruch College and University of Maryland - Robert H. Smith School of Business
Downloads 754
35.

Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 01 Sep 2009 Last Revised: 16 Aug 2013
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 697
36.

Financial Statement Comparability and Credit Risk

Number of pages: 47 Posted: 27 Jun 2012 Last Revised: 12 Jan 2013
Working Paper Series
Baruch College, City University of New York, HEC Paris and New York University (NYU) - Leonard N. Stern School of Business
Downloads 684
37.

Which Firms Choose to List as American Depositary Receipts (Adrs)?: Evidence from Mexican Cross Listings

Number of pages: 48 Posted: 05 Feb 2003
Working Paper Series
Zicklin School of Business and University of Notre Dame - Department of Accountancy
Downloads 684
38.

Cherry Picking, Financial Reporting Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers

Number of pages: 43 Posted: 30 Oct 2003
Working Paper Series
National Taiwan University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and City University of New York - Stan Ross Department of Accountancy
Downloads 681
39.

Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?

Number of pages: 44 Posted: 04 Aug 2004
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy and Amrita Vishwa Vidyapeetam - Faculty of Management
Downloads 659
40.

The Fcpa and the OECD Convention: Some Lessons from the U.S. Experience

Number of pages: 52 Posted: 22 Jul 2004
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 656
41.

A Positive Model of Earnings Forecasts: Top Down Versus Bottom Up

Number of pages: 32 Posted: 16 Sep 2000
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 653
42.

Mutual Fund Proxy Votes

Number of pages: 39 Posted: 20 Feb 2005
Working Paper Series
City University of New York - Stan Ross Department of Accountancy and City University of New York - Stan Ross Department of Accountancy
Downloads 624
43.

Recognition and Disclosure Reliability: Evidence from SFAS No. 106

Number of pages: 44 Posted: 06 Dec 2000
Working Paper Series
Zicklin School of Business, University of Notre Dame - Department of Accountancy and University of Notre Dame
Downloads 586
44.

The Signaling Role of Accounting Conservatism in Debt Contracting

Number of pages: 46 Posted: 16 Apr 2010 Last Revised: 15 Aug 2010
Working Paper Series
Hong Kong University of Science & Technology (HKUST) - Department of Information Systems, Business Statistics and Operations Management and City University of New York (CUNY) - Baruch College
Downloads 586
45.

Market-Related Values and Pension Accounting

Number of pages: 53 Posted: 02 Feb 2005
Working Paper Series
Zicklin School of Business, University of Notre Dame - Department of Accountancy and University of Notre Dame
Downloads 559
46.

Pricing of Initial Audit Engagements by Large and Small Audit Firms

Number of pages: 49 Posted: 08 Aug 2005
Working Paper Series
City University of New York (CUNY) - Baruch College and City University of New York - Stan Ross Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 546
47.

Sec Scrutiny and the Evolution of Non-Gaap Reporting

The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
Number of pages: 45 Posted: 03 Jan 2007 Last Revised: 10 Mar 2010
Accepted Paper Series
City University of New York - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 532
48.

Customer Franchise — A Hidden, Yet Crucial Asset

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 25 Jan 2010 Last Revised: 20 Jul 2014
Accepted Paper Series
Free University of Bolzano - Faculty of Economics and Management, City University of New York - Stan Ross Department of Accountancy and New York University - Stern School of Business
Downloads 518
49.

Quality and Pricing of Earnings Under Sustained Growth

EFMA 2001 Lugano Meetings
Number of pages: 45 Posted: 21 May 2001
Working Paper Series
City University of New York (CUNY) - Baruch College
Downloads 513
50.

Firm Size and the Benefit of Analysts' Heterogeneous Interpretations

Number of pages: 35 Posted: 16 Jan 2003
Working Paper Series
City University of New York - Stan Ross Department of Accountancy
Downloads 481