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Ross: Accounting (Topic)

204,325 Total downloads

Viewing: 1 - 50 of 166 papers

1.

Decisions Under Persuasion

Number of pages: 43 Posted: 11 Dec 2019
Working Paper Series
University of Melbourne, Department of Accounting, University of Melbourne, Department of Accounting, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Frankfurt School of Finance & Management gemeinnĂĽtzige GmbH - Accounting Department
Downloads 52
2.

Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing

Kenan Institute of Private Enterprise Research Paper No. 19-28
Number of pages: 59 Posted: 14 Aug 2019 Last Revised: 05 Dec 2019
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan - Ross School of Business
Downloads 165
3.

Predictive Analytics and the Changing Manufacturing Employment Relationship: Plant Level Evidence from Census Data

Number of pages: 59 Posted: 01 Jan 2019 Last Revised: 14 Mar 2019
Working Paper Series
Kenan-Flagler Business School University of North Carolina, University of North Carolina at Chapel Hill and University of Michigan - Ross School of Business
Downloads 164
4.

Regulatory Cooperation and Foreign Portfolio Investment

Journal of Financial Economics (JFE), Forthcoming, Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 30 Posted: 08 Aug 2018 Last Revised: 06 Oct 2019
Accepted Paper Series
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business, University of Michigan - Ross School of Business and University of Utah
Downloads 207
5.

Is the U.S. Unique? International Evidence on the Aggregate Earnings-Returns Association

Number of pages: 49 Posted: 18 May 2018 Last Revised: 19 Jul 2018
Working Paper Series
University of Michigan, Stephen M. Ross School of Business, University of Maryland - Robert H. Smith School of Business, Duquesne University - A.J. Palumbo School of Business Administration and University of Maryland - Robert H. Smith School of Business
Downloads 107
6.

Internal Information Quality and Tax-Motivated Income Shifting

Forthcoming, Journal of American Taxation Association, https://doi.org/10.2308/atax-51959
Posted: 02 Nov 2017
Accepted Paper Series
Texas A&M University - Department of Accounting, University of Florida - Warrington College of Business Administration and Texas A&M University - Department of Accounting
7.

The Effect of Economic Policy Uncertainty on Investor Information Asymmetry and Management Disclosures

Journal of Accounting & Economics (JAE), 2019, 67(1), 36-57
Number of pages: 55 Posted: 22 Sep 2016 Last Revised: 10 Dec 2019
Accepted Paper Series
University of Michigan, Stephen M. Ross School of Business, Dartmouth College - Tuck School of Business and Pennsylvania State University
Downloads 604
8.

Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients

Contemporary Accounting Research, Forthcoming, Ross School of Business Paper No. 1317
Number of pages: 64 Posted: 02 Jun 2016 Last Revised: 18 Jun 2017
Accepted Paper Series
Maastricht University, University of Michigan at Ann Arbor and Renmin University of China
Downloads 338
9.

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence From Lender and Manager Co-migration

The Accounting Review, Forthcoming
Number of pages: 79 Posted: 08 Dec 2015 Last Revised: 05 Oct 2018
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 317
10.

A Contextual Analysis of the Impact of Managerial Expectations on Asymmetric Cost Behavior

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 01 Nov 2015 Last Revised: 01 Apr 2019
Working Paper Series
University of Illinois at Chicago, University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 501
11.

A Model of Aggregate Reporting Quality

Journal of Financial Reporting, 2016
Number of pages: 46 Posted: 29 Jul 2014 Last Revised: 03 Jul 2018
Accepted Paper Series
University of Michigan, Stephen M. Ross School of Business and American University - Accounting
Downloads 200
12.

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 30 Jun 2014 Last Revised: 05 Jan 2016
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,000
13.

Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach

Ross School of Business Paper No. 1229
Number of pages: 51 Posted: 16 Mar 2014 Last Revised: 10 Nov 2016
Working Paper Series
Hong Kong University of Science and Technology - Department of Accounting, University of Michigan, Stephen M. Ross School of Business, Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Business School - Department of Information Systems, Business Statistics and Operations Management
Downloads 1,276
14.

An Empirical Examination of Horizon: Evidence from the Term Structure of Implied Equity Volatilities

Ross School of Business Paper No. 1223
Number of pages: 54 Posted: 16 Jan 2014 Last Revised: 06 Feb 2014
Working Paper Series
The Stephen M. Ross School of Business at the University of Michigan and Florida International University (FIU)
Downloads 154
15.

Financial Reporting and Operational Decisions in Response to Proposed Regulation: Evidence from Basel III

Ross School of Business Paper No. 1213
Number of pages: 63 Posted: 16 Nov 2013 Last Revised: 23 Jul 2019
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, Penn State University - Smeal College of Business, University of Michigan - Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 400
16.

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 University of Notre Dame
Downloads 1,788
17.

Governance and Risk Management: Empirical Evidence from Malaysia and Egypt

International Journal of Finance & Banking Studies, Vol. 2, No. 3, 2013, pp. 21-33
Number of pages: 13 Posted: 19 Jul 2013 Last Revised: 26 Jul 2013
Accepted Paper Series
Universiti Teknologi MARA (UiTM) - Bureau of Research and Consultancy (BRC), Universiti Teknologi MARA - Accounting Research Institute and Faculty of Commerce
Downloads 368
18.

Manager-Analyst Conversations in Earnings Conference Calls

Review of Accounting Studies, 2018, 23(4), 1315-1354
Number of pages: 48 Posted: 16 Jun 2012 Last Revised: 13 Nov 2018
Accepted Paper Series
University of Illinois at Chicago, University of Michigan, Stephen M. Ross School of Business and Dartmouth College - Tuck School of Business
Downloads 620
19.

Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions

Journal of Financial Economics (JFE), Vol. 109, No. 3, pp. 682-706, September 2013, MIT Sloan Research Paper No. 4988-13
Number of pages: 60 Posted: 09 Apr 2012 Last Revised: 21 Jan 2014
Accepted Paper Series
University of Notre Dame, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 961
20.

Concept of Securitisation and its Role in Promoting Economy and Capital Markets

Number of pages: 25 Posted: 16 Aug 2011
Working Paper Series
Humanistic Management Network
Downloads 413
21.

The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter

Accounting Review, 2014, Vol. 89, No. 1, pp.79-112, Rock Center for Corporate Governance at Stanford University Working Paper No. 135
Number of pages: 50 Posted: 11 Aug 2010 Last Revised: 09 Oct 2015
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, University of Michigan, Stephen M. Ross School of Business and University of Notre Dame
Downloads 2,329
22.

Financial Reporting Quality and Economic Growth

Number of pages: 61 Posted: 11 Sep 2008 Last Revised: 24 Jun 2010
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,936
23.

Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'?

Number of pages: 44 Posted: 27 Mar 2007 Last Revised: 10 May 2009
Working Paper Series
University of California, Davis - Graduate School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 2,820
24.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,360
25.

Annual Report Readability, Current Earnings, and Earnings Persistence

Ross School of Business Paper No. 1028
Number of pages: 67 Posted: 10 Mar 2006
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 2,578
26.

Does Asymmetric Information Drive Capital Structure Decisions?

EFA 2006 Zurich Meetings, AFA 2008 New Orleans Meetings Paper
Number of pages: 55 Posted: 06 Mar 2006 Last Revised: 17 Jun 2018
Working Paper Series
Arizona State University (ASU) - Finance Department, University of Michigan, Stephen M. Ross School of Business and University of Houston

Multiple version iconThere are 2 versions of this paper

Downloads 3,076
27.

Buys, Holds, and Sells: The Distribution of Investment Banks' Stock Ratings and the Implications for the Profitability of Analysts' Recommendations

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 01 Mar 2006
Accepted Paper Series
University of California, Davis, University of Michigan, Stephen M. Ross School of Business, Stanford University and University of California, Los Angeles (UCLA) - Anderson School of Management

Multiple version iconThere are 3 versions of this paper

28.

Book-Tax Conformity and the Information Content of Earnings

Ross School of Business Paper No. 1029
Number of pages: 39 Posted: 15 Feb 2006
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-Irvine
Downloads 856
29.

Comparing the Stock Recommendation Performance of Investment Banks and Independent Research Firms

Journal of Financial Economics, Forthcoming
Posted: 15 Dec 2005
Accepted Paper Series
University of California, Davis, University of Michigan, Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management

Multiple version iconThere are 2 versions of this paper

30.

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Accounting Review, May 2006
Posted: 14 Dec 2005
Accepted Paper Series
AQR Capital Management, LLC, University of Southern California - Leventhal School of Accounting, University of Southern California - Marshall School of Business and London Business School

Multiple version iconThere are 2 versions of this paper

31.

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,614
32.

Investor Recognition and Stock Returns

Ross School of Business Paper No. 1021
Number of pages: 44 Posted: 12 Oct 2005
Working Paper Series
University of Michigan, Stephen M. Ross School of Business and University of Southern California - Leventhal School of Accounting
Downloads 1,472
33.

Is There a Link between Executive Equity Incentives and Accounting Fraud?

Journal of Accounting Research, Forthcoming
Posted: 15 Sep 2005
Accepted Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
34.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,882
35.

Determinants of Weaknesses in Internal Control over Financial Reporting

Journal of Accounting and Economics, Vol. 44, pp.193-223, 2007
Number of pages: 49 Posted: 08 Aug 2005 Last Revised: 10 Mar 2010
Accepted Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 3,874
36.

Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance

AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 04 Aug 2005
Accepted Paper Series
Winston-Salem State University, University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business
Downloads 802
37.

The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

Accounting Horizons, September 2005
Posted: 20 May 2005
Accepted Paper Series
University of Washington - Michael G. Foster School of Business and University of Washington
38.

The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly

Number of pages: 61 Posted: 04 May 2005
Working Paper Series
USC Marshall School of Business and University of Washington - Michael G. Foster School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,180
39.

Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Number of pages: 57 Posted: 12 Apr 2005
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-Irvine
Downloads 1,110
40.

Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant-Pricing Model

Journal of Accounting Research, Vol. 43, No. 1, pp. 97-131, March 2005
Posted: 31 Mar 2005
Accepted Paper Series
University of Toronto - Rotman School of Management and Shanghai Advanced Institute of Finance, Shanghai Jiaotong University

Multiple version iconThere are 3 versions of this paper

41.

An Evaluation of Sfas No. 130 Comprehensive Income Disclosures

Number of pages: 53 Posted: 11 Jan 2005
Working Paper Series
Kennesaw State University, Financial Accounting Standards Board, University of Michigan - Stephen M. Ross School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,519
42.

The Persistence and Pricing of the Cash Component of Earnings

20th Australasian Finance & Banking Conference 2007 Paper
Number of pages: 47 Posted: 03 Jan 2005
Working Paper Series
USC Marshall School of Business, AQR Capital Management, LLC and University of Southern California - Leventhal School of Accounting
Downloads 2,680
43.

Differential Properties in the Ratings of Certified vs. Non-Certified Bond Rating Agencies

Number of pages: 54 Posted: 29 Sep 2004
Working Paper Series
Stanford University, University of Michigan - Stephen M. Ross School of Business and University of Southern California - Marshall School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 962
44.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Working Paper Series
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,842
45.

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences

Accounting Review, January 2005
Posted: 18 Aug 2004
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
46.

Comparing the Stock Recommendation Performance of Investment Banks and Independent Research Firms

Number of pages: 43 Posted: 04 Aug 2004
Working Paper Series
University of California, Davis, University of Michigan, Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,495
47.

Implied Equity Duration: A New Measure of Equity Security Risk

Review of Accounting Studies, Vol. 9, No. 2-3, pp. 197-228, June-September 2004
Posted: 13 Jun 2004
Accepted Paper Series
University of Southern California - Marshall School of Business, USC Marshall School of Business and University of Southern California - Leventhal School of Accounting
48.

Implied Equity Duration: A New Measure of Equity Security Risk

Number of pages: 67 Posted: 13 Jun 2004
Working Paper Series
USC Marshall School of Business, University of Southern California - Leventhal School of Accounting and University of Southern California - Marshall School of Business
Downloads 1,720
49.

Identifying Control Motives in Managerial Ownership: Evidence from Antitakeover Legislation

Review of Financial Studies, Forthcoming
Posted: 27 May 2004
Accepted Paper Series
Shanghai Advanced Institute of Finance (SAIF), Shanghai Jiao Tong University, University of Michigan, Stephen M. Ross School of Business and Booth School of Business, University of Chicago
50.

Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant-Pricing Model

Number of pages: 51 Posted: 21 May 2004
Working Paper Series
University of Toronto - Rotman School of Management and Shanghai Advanced Institute of Finance, Shanghai Jiaotong University

Multiple version iconThere are 3 versions of this paper

Downloads 1,359