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Baruch: Accounting (Topic)

Baruch College Zicklin School of Business

Baruch College Zicklin School of Business

76,551 Total downloads

Viewing: 1 - 50 of 193 papers

1.

Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters

Baruch College Zicklin School of Business Research Paper No. 2019-01-02
Number of pages: 41 Posted: 18 Dec 2018 Last Revised: 17 Jan 2019
Working Paper Series
Central University of Finance and Economics (CUFE), City University of New York (CUNY) - Stan Ross Department of Accountancy, School of Business, Renmin University of China and Guanghua School of Management
Downloads 69
2.

Seniority Orders Between Inside Debts and External Debts

Posted: 13 Dec 2018 Last Revised: 26 Jan 2019
Working Paper Series
City University of New York (CUNY) - Baruch College, Purdue University and Texas Christian University
3.

The Risk-Relevance of Street Earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 28 Aug 2018
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 91
4.

Information Quality and Endogenous Project Outcomes

Contemporary Accounting Research, Forthcoming
Posted: 25 Jul 2018
Accepted Paper Series
City University of New York (CUNY) - Baruch College, Purdue University and Texas Christian University

Multiple version iconThere are 2 versions of this paper

5.

Does Managerial Risk Aversion Affect Earnings Management? Evidence from CEO Political Ideology

Baruch College Zicklin School of Business Research Paper No. 2018-05-06
Number of pages: 53 Posted: 24 May 2018 Last Revised: 31 May 2018
Working Paper Series
City University of New York (CUNY) - Baruch College, University of California, Irvine - Accounting Area and Western Washington University
Downloads 109
6.

Fair Value Accounting, Earnings Management, and the Case of Bargain Purchase Gain

Baruch College Zicklin School of Business Research Paper No. 2018-05-03
Number of pages: 46 Posted: 09 May 2018 Last Revised: 31 May 2018
Working Paper Series
City University of New York - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 195
7.

A Simple Theory-Based Approach to Identifying Misreporting Costs and Biases

Baruch College Zicklin School of Business Research Paper No. 2018-04-02
Number of pages: 42 Posted: 16 Apr 2018 Last Revised: 14 Oct 2018
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Baruch College
Downloads 167
8.

Are Top Management Teams Compensated as Teams? A Structural Modeling Approach

Baruch College Zicklin School of Business Research Paper No. 2018-02-02
Number of pages: 49 Posted: 26 Feb 2018 Last Revised: 20 Jun 2019
Working Paper Series
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York

Multiple version iconThere are 2 versions of this paper

Downloads 59
9.

Accounting Losses as a Heuristic for Managerial Failure: Evidence from CEO Turnovers

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 47 Posted: 11 Dec 2017
Accepted Paper Series
UNC Charlotte and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 139
10.

Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks

29th Annual Conference on Financial Economics & Accounting 2018, Baruch College Zicklin School of Business Research Paper No. 2018-10-06
Number of pages: 56 Posted: 18 Nov 2017 Last Revised: 11 Jan 2019
Working Paper Series
Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 252
11.

Monitoring Versus Crowding-Out Effect: The Role of Social Capital in Managerial Compensation

Number of pages: 56 Posted: 24 Oct 2017
Working Paper Series
CUNY Baruch College, City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 67
12.

Monitoring Versus Crowding-Out Effect: The Role of Social Capital in Managerial Compensation

Number of pages: 56 Posted: 24 Oct 2017
Working Paper Series
CUNY Baruch College, City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 78
13.

When do executives actually sell vested restricted equity?

Columbia Business School Research Paper No. 17-101, Baruch College Zicklin School of Business Research Paper No. 2018-10-05
Number of pages: 47 Posted: 17 Oct 2017 Last Revised: 28 Nov 2018
Working Paper Series
City University of NY, Baruch College, Zicklin School of Business and Baruch College, City University of New York
Downloads 196
14.

Do Bank Regulation and Supervision Substitute for Bank Auditing?

Number of pages: 58 Posted: 28 Sep 2017 Last Revised: 05 May 2018
Working Paper Series
UNC Charlotte, Aalto University - School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 187
15.

Credit Default Swaps and Cost Management

Number of pages: 41 Posted: 06 Sep 2017 Last Revised: 21 Nov 2017
Working Paper Series
CUNY Baruch College, City University of New York (CUNY) - Stan Ross Department of Accountancy and Fairleigh Dickinson University
Downloads 85
16.

Audit Retendering Versus Auditor Rotation

Posted: 10 Aug 2017
Working Paper Series
City University of New York (CUNY) - Baruch College, University of British Columbia (UBC) - Sauder School of Business and University of Cincinnati - Lindner College of Business
17.

Buying Products from Whom You Know: Personal Connections and Information Asymmetry in Supply Chain Relationships

Number of pages: 65 Posted: 28 Jul 2017
Working Paper Series
University of Massachusetts Boston - College of Management, City University of New York - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 92
18.

Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services Institutions

Number of pages: 64 Posted: 20 Jun 2017
Working Paper Series
City University of New York - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 40
19.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 10 May 2017 Last Revised: 26 May 2017
Accepted Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Department of Accounting and Pace University - Lubin School of Business
Downloads 61
20.

Accounting Changes and Debt Contracting

Posted: 17 Apr 2017 Last Revised: 30 Apr 2017
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York (CUNY) - Baruch College
21.

Credit Default Swaps and Earnings Management

Number of pages: 36 Posted: 03 Mar 2017
Working Paper Series
Stevens Institute of Technology - School of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and Xi'an Jiaotong University (XJTU) - School of Management, Students
Downloads 250
22.

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?

Contemporary Accounting Research (Summer 2017), 34(2): 1071-1102.
Posted: 27 Feb 2017 Last Revised: 28 Apr 2018
Accepted Paper Series
Seoul National University - College of Business Administration, Baruch College, City University of New York and The University of Texas at San Antonio
23.

Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors?

Accounting Review, Forthcoming
Posted: 22 Jan 2017 Last Revised: 25 Jan 2017
Accepted Paper Series
Baruch College, City University of New York and New York University (NYU) - Department of Accounting
24.

Voluntary versus Mandatory Disclosure

Number of pages: 50 Posted: 21 Nov 2016 Last Revised: 24 Apr 2019
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management, CUNY Baruch College, Zicklin School of Business and National University of Singapore
Downloads 204
25.

Information Transfer and Conference Calls

Number of pages: 62 Posted: 10 Nov 2016 Last Revised: 26 Sep 2018
Working Paper Series
Boston University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 242
26.

When Do Differences in Credit Rating Methodologies Matter? Evidence from High Information Uncertainty Borrowers

Accounting Review, Forthcoming
Posted: 22 Oct 2016
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York - Stan Ross Department of Accountancy
27.

Political Connections and Tax-Induced Earnings Management: Evidence from China

European Journal of Finance, 2016, 22(4-6)
Number of pages: 38 Posted: 01 Sep 2016
Accepted Paper Series
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and Cardiff Business School, Cardiff University
Downloads 93
28.

Do Credit Ratings Incorporate Business Linkages Along the Supply Chain?

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 42 Posted: 15 Aug 2016
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy and City University of New York (CUNY), Baruch College, Zicklin School of Business, Stan Ross Department of Accountancy, Students
Downloads 114
29.

Acquirer Internal Control Weaknesses in the Market for Corporate Control

Robert H. Smith School Research Paper No. RHS 2816101
Number of pages: 51 Posted: 01 Aug 2016 Last Revised: 05 Oct 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 University of Maryland - Robert H. Smith School of Business
Downloads 191
30.

The Information Quality Effect of Accruals-Based Benchmark Beating: Evidence from the CDS Market

Number of pages: 50 Posted: 28 Jul 2016 Last Revised: 16 Apr 2018
Working Paper Series
London Business School, Carnegie Mellon University - David A. Tepper School of Business and City University of New York - Stan Ross Department of Accountancy
Downloads 213
31.

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 63 Posted: 21 Jun 2016
Accepted Paper Series
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 76
32.

Information Disclosure and Insider Trading Around Board Meetings

Number of pages: 44 Posted: 18 Apr 2016 Last Revised: 30 Sep 2016
Working Paper Series
Baruch College, City University of New York
Downloads 295
33.

Alternative Evidence on Financial Analysts' Use of Financial Statement Information

Byard, D. and F. Cebenoyan; Alternative evidence on financial analysts' use of financial statement information; Review of Accounting and Finance, 2007, V6, 4, pp. 442-459.
Number of pages: 29 Posted: 22 Jan 2016
Accepted Paper Series
City University of New York, CUNY Hunter College - Department of Economics and City University of New York - Stan Ross Department of Accountancy
Downloads 32
34.

Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers?

Number of pages: 50 Posted: 22 Jan 2016 Last Revised: 04 Feb 2016
Working Paper Series
City University of New York - Stan Ross Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 161
35.

Earnings Announcement Disclosures and Changes in Analysts' Information

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 24 Oct 2015 Last Revised: 09 Sep 2016
Accepted Paper Series
Pennsylvania State University, City University of New York - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 287
36.

On the Conditional Conservatism Measure: A Robust Estimation Approach

Number of pages: 31 Posted: 16 Aug 2015 Last Revised: 19 Nov 2017
Working Paper Series
Baruch College, City University of New York and Hong Kong Polytechnic University - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 194
37.

The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

Accounting Review, Forthcoming, INSEAD Working Paper No. 2015/57/ACC
Posted: 04 Aug 2015 Last Revised: 10 Aug 2015
Accepted Paper Series
INSEAD, University of Arizona - Department of Accounting and City University of New York - Stan Ross Department of Accountancy
38.

Using Sales Revenue as a Performance Measure

Number of pages: 44 Posted: 29 Jul 2015
Working 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 464
39.

Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

Journal of Accounting and Economics, 2015 Forthcoming
Number of pages: 47 Posted: 18 Mar 2015
Accepted Paper Series
UNC Charlotte and Pace University - Lubin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 181
40.

Auditor Resignation and Risk Factors

Accounting Horizons, Forthcoming
Number of pages: 32 Posted: 17 Mar 2015
Accepted Paper Series
UNC Charlotte and Pace University - Lubin School of Business
Downloads 241
41.

Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

Number of pages: 48 Posted: 07 Feb 2015
Working Paper Series
UNC Charlotte and Pace University - Lubin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 269
42.

The Spillover Effect of Fraud Allegations Against Chinese Reverse Mergers

Number of pages: 55 Posted: 12 Jan 2015
Working Paper Series
City University of New York - Baruch College - Stan Ross Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 371
43.

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations

Accounting Review, Forthcoming
Posted: 10 Jan 2015
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York - Stan Ross Department of Accountancy
44.

Can Shareholder Activism Improve Gender Diversity on Corporate Boards?

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Dec 2014
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 164
45.

Information Sharing in a Manufacturer-Supplier Relationship: Suppliers' Incentive and Production Efficiency

Production and Operations Management, Forthcoming
Posted: 15 Sep 2014
Accepted 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
46.

Non-Executive Employee Ownership and Corporate Risk

Accounting Review, Forthcoming
Number of pages: 52 Posted: 13 Jun 2014 Last Revised: 04 Aug 2014
Accepted Paper Series
University of Toronto - Rotman School of Management, City University of New York - Stan Ross Department of Accountancy, Yale School of Management and Yale School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 277
47.

Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular-Hour and After-Hours Revisions

Journal of Accounting Research, Vol. 53, Issue 4, pp. 821–861, September 2015,
Number of pages: 67 Posted: 06 Jun 2014 Last Revised: 03 Nov 2015
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rice University, City University of New York - Stan Ross Department of Accountancy and University of Rochester - Simon Business School
Downloads 333
48.

How Have Auditors Managed Their Chinese ADR Engagements?

Number of pages: 34 Posted: 04 Jun 2014 Last Revised: 13 Nov 2014
Working Paper Series
UNC Charlotte and Concordia University, Quebec
Downloads 87
49.

The Disclose or Abstain Incentive to Issue Management Guidance

Journal of Law, Finance & Accounting, Vol. 1, Iss. 1, pp.. 187-233, 2016
Number of pages: 48 Posted: 18 May 2014 Last Revised: 05 Mar 2018
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 325
50.

Information Quality and Endogenous Project Outcomes

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 02 May 2014 Last Revised: 17 Jun 2018
Accepted Paper Series
City University of New York (CUNY) - Baruch College, Purdue University and Texas Christian University

Multiple version iconThere are 2 versions of this paper

Downloads 21