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Viewing: 1 - 50 of 58 papers

1.

Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks

Number of pages: 37 Posted: 02 Oct 1997
Working Paper Series
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Florida - Department of Finance, Insurance and Real Estate
Downloads 3,598
2.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 2,192
3.

Do U.S. Firms Have the Best Corporate Governance? A Cross-Country Examination of the Relation Between Corporate Governance and Shareholder Wealth

Fisher College of Business Working Paper No. 2006-03-006, ECGI - Finance Working Paper No. 145/2007, Charles A. Dice Center Working Paper No. 2006-25
Number of pages: 41 Posted: 02 Jan 2007
Working Paper Series
Georgetown University - Robert Emmett McDonough School of Business, Ohio State University (OSU) - Department of Finance, Ohio State University (OSU) - Department of Finance and Georgetown University - McDonough School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,006
4.

A Comparison of New Factor Models

Fisher College of Business Working Paper No. 2015-03-05, HKUST Finance Symposium 2016: Active Investing and Arbitrage Capital, Charles A. Dice Center Working Paper No. 2015-05
Number of pages: 67 Posted: 11 Nov 2014 Last Revised: 19 Apr 2017
Working Paper Series
Ohio State University (OSU) - Department of Finance, University of Cincinnati and Ohio State University - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,819
5.

Financial Constraints and Inflated Home Prices During the Real-Estate Boom

Fisher College of Business Working Paper No. 2009-03-001, Charles A. Dice Center Working Paper No. 2009-1
Number of pages: 48 Posted: 25 Mar 2008 Last Revised: 03 Jan 2012
Accepted Paper Series
Ohio State University - Fisher College of Business, Finance Department
Downloads 1,693
6.

Digesting Anomalies: An Investment Approach

Review of Financial Studies, Forthcoming, Fisher College of Business Working Paper No. WP 2012-03-021, Dice Center Working Paper No. 2012-21
Number of pages: 182 Posted: 12 Oct 2014
Accepted Paper Series
Ohio State University (OSU) - Department of Finance, University of Cincinnati and Ohio State University - Fisher College of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,660
7.

Motives for Early Revenue Recognition: Evidence from SEC Staff Accounting Bulletin (SAB) 101

Number of pages: 36 Posted: 12 Jan 2003
Working Paper Series
Villanova University - Accountancy, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,580
8.

Some Thoughts on the Intellectual Foundations of Accounting

Yale ICF Working Paper No.
Number of pages: 25 Posted: 07 May 2002
Working Paper Series
University of Florida - Fisher School of Accounting, Yale University - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University, Columbia Business School and Carnegie Mellon University - Tepper School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,571
9.

Differential Earnings Management to Avoid Earnings Declines and Losses Across Publicly and Privately-Held Banks

Number of pages: 24 Posted: 11 Feb 2000
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 1,492
10.

Dark Pool Trading Strategies, Market Quality and Welfare

Journal of Financial Economics (JFE), Forthcoming, AFA 2012 Chicago Meetings Paper, Charles A. Dice Center Working Paper No. 2010-6 , Fisher College of Business Working Paper No. 2010-03-06
Number of pages: 53 Posted: 18 Mar 2010 Last Revised: 07 Jan 2016
Accepted Paper Series
Université Paris Dauphine - Department of Finance, Bocconi University and IGIER and Baffi Carefin and The Ohio State University - Fisher College of Business
Downloads 1,478
11.

The Importance of Accounting Discretion in Mandatory Accounting Changes: An Examination of the Adoption of SFAS 142

Number of pages: 52 Posted: 03 Feb 2005
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,188
12.

The Role and Characteristics of Accounting-based Performance Pricing in Private Debt Contracts

Number of pages: 41 Posted: 15 Aug 2002
Working Paper Series
Emory University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,099
13.

When are Analyst Recommendation Changes Influential?

Review of Financial Studies, Forthcoming, Fisher College of Business Working Paper No. 2009-03-007, Dice Center Working Paper No. 2009-7, ECGI - Finance Working Paper No. 251/2009
Number of pages: 51 Posted: 18 May 2009 Last Revised: 14 Nov 2013
Accepted Paper Series
Singapore Management University - Lee Kong Chian School of Business and Ohio State University (OSU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,056
14.

Performance Pricing in Debt Contracts

Number of pages: 33 Posted: 18 Jan 2001
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,024
15.

Performance Pricing in Bank Debt Contracts

Number of pages: 45 Posted: 30 Sep 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA), Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 882
16.

IT Internal Control Weaknesses and Firm Performance: An Organizational Liability Lens

Number of pages: 45 Posted: 26 Mar 2009 Last Revised: 26 Jul 2014
Working Paper Series
affiliation not provided to SSRN and The Ohio State University - Fisher College of Business
Downloads 755
17.

Evidence on the Efficacy of Market Risk Disclosures by Commercial Banks

Number of pages: 37 Posted: 14 Jun 1999
Working Paper Series
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 746
18.

The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance

Number of pages: 31 Posted: 24 May 2000
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 584
19.

Is Overbidding in Online Auctions the Result of a Pseudo-Endowment Effect?

Number of pages: 24 Posted: 08 Jun 2005
Working Paper Series
Illinois State University, Ohio State University - Department of Psychology and The Ohio State University - Fisher College of Business
Downloads 571
20.

Bond Illiquidity and Excess Volatility

AFA 2009 San Francisco Meetings Paper, Charles A. Dice Center Working Paper No. 2010-20; Fisher College of Business Working Paper No. 2010-03-020
Number of pages: 52 Posted: 13 Mar 2008 Last Revised: 19 May 2013
Working Paper Series
Board of Governors of the Federal Reserve System and Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
Downloads 457
21.

Market-Based Loss Mitigation Practices for Troubled Mortgages Following the Financial Crisis

Charles A. Dice Center Working Paper No. 2010-19, Fisher College of Business Working Paper No. 2010-03-019, FRB of Chicago Working Paper No. 2011-03
Number of pages: 46 Posted: 13 Oct 2010 Last Revised: 16 Mar 2011
Working Paper Series
Georgetown University - Department of Finance, Federal Reserve Bank of Chicago, Ohio State University - Fisher College of Business, Finance Department, Office of the Comptroller of the Currency (OCC) and Federal Reserve Bank of Chicago
Downloads 396
22.

A Note on Bundling Budgets to Achieve Management Control

Fisher College of Business Working Paper No. 1495192
Number of pages: 38 Posted: 28 Oct 2009 Last Revised: 29 Jul 2010
Working Paper Series
Keimyung University, SUNY at Binghamton - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 344
23.

The CAPM Strikes Back? An Investment Model with Disasters

Fisher College of Business Working Paper No. 2015-03-03, Charles A. Dice Center Working Paper No. 2015-03
Number of pages: 41 Posted: 23 Feb 2015 Last Revised: 08 Oct 2015
Working Paper Series
Ohio State University (OSU) - Fisher College of Business, Ohio State University (OSU) - Department of Finance, London Business School and Ohio State University - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 298
24.

The Impact of State Taxation of U.S. Government Obligations on the Structure of Banks' Investment and Financing Portfolios

Number of pages: 30 Posted: 06 Jun 2000
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting
Downloads 204
25.

The Behavioral Implications of Aggregation and Delay on Budget Approval Decisions

Fisher College of Business Working Paper No. 1495708
Number of pages: 33 Posted: 29 Oct 2009
Working Paper Series
SUNY at Binghamton - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 122
26.

Organizational Non-Compliance: A Study of FDA-Regulated Industries

Number of pages: 43 Posted: 11 Sep 2015
Working Paper Series
Villanova University - Accountancy, The Ohio State University - Fisher College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 86
27.

Unobservable Commitment and Management Control: An Experiment

Fisher College of Business Working Paper No. 1495230
Number of pages: 21 Posted: 01 Nov 2009
Working Paper Series
SUNY at Binghamton - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 64
28.

A Customer-Centric Perspective on IT and Firm Performance: Testing the Resource-Based View

Fisher College of Business Working Paper No. 2006-01-003
Posted: 14 Jul 2006
Working Paper Series
University of Calgary - Haskayne School of Business, Iowa State University - College of Business and The Ohio State University - Fisher College of Business
29.

A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting

Posted: 19 Jun 2000
Working Paper Series
SUNY at Binghamton - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
30.

An Empirical Analysis of the Economic Implications of Fair Value Accounting for Investment Securities

Sauder School of Business Working Paper
Posted: 22 May 1995
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of British Columbia (UBC) - Division of Accounting and Southern Methodist University (SMU) - Edwin L. Cox School of Business
31.

Auditing's Involvement in Initial Public Offering Success

Posted: 28 Feb 2004
Working Paper Series
University of Alabama - Culverhouse College of Commerce & Business Administration and Ohio State University (OSU) - Department of Accounting & Management Information Systems
32.

Capital, Portfolio, and Growth: Bank Behavior Under Risk-Based Capital Guidelines

Journal of Financial Services Research, Vol. 20, No. 1, September 2001
Posted: 31 Oct 2001
Accepted Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Northwestern University - Kellogg School of Management
33.

Conservatism and Debt

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jun 2008
Accepted Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Arizona and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

34.

Corporate Risk Management: Evidence from Product Liability

Journal of Financial Intermediation, Forthcoming
Posted: 16 Aug 2004
Accepted Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Northwestern University - Kellogg School of Management and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
35.

Do Auction Bidders 'Really' Want to Win the Item, or Do They Simply Want to Win?

Posted: 04 Aug 2005
Working Paper Series
Illinois State University, Ohio State University - Department of Psychology and The Ohio State University - Fisher College of Business
36.

Earnings Management to Avoid Earnings Declines Across Publicly and Privately Held Banks

The Accounting Review, July 2002
Posted: 14 Mar 2002
Accepted Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
37.

Error Cost and Auditors' Termination Decisions

Journal of Accounting, Auditing & Finance, Vol 14, No 2 (New Series), Spring 1999
Posted: 08 Aug 1999
Accepted Paper Series
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
38.

Former Audit Partners and Abnormal Accruals

Accounting Review, October 2004
Posted: 14 Apr 2004
Accepted Paper Series
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
39.

Hutchison Whampoa Limited - Yankee Bond Offering

Posted: 30 Jul 1999
Case and Teaching Paper Series
Cornell University - Johnson Graduate School of Management and University of Alabama at Birmingham - Department of Accounting and Information Systems
40.

Information Technology and Process Performance: An Empirical Investigation of the Interaction between IT and Non-IT Resources

Decision Sciences, Forthcoming
Posted: 19 Sep 2008
Accepted Paper Series
Iowa State University - College of Business, The Ohio State University - Fisher College of Business and University of Calgary - Haskayne School of Business
41.

Interest Rate Risk Management of Bank Holding Companies: An Examination of Trade-offs in the Use of Investment Securities and Interest Rate Swaps

Posted: 21 Jul 1997
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Michigan State University - Department of Accounting & Information Systems
42.

Investor Reaction to Going Concern Audit Reports

The Accounting Review, November 2010, Fisher College of Business Working Paper No. 1626447
Posted: 18 Jun 2010
Accepted Paper Series
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
43.

IT Capabilities and Firm Performance: A Contingency Analysis of the Role of Industry and IT Capability Type

Information & Management, Vol. 46, No. 3, pp. 181-189, 2009
Posted: 26 Mar 2009
Accepted Paper Series
affiliation not provided to SSRN and The Ohio State University - Fisher College of Business
44.

Management Control Using Non-Binding Budgetary Announcements

Journal of Management Accounting Research, Vol. 15, pp. 95-113, 2003
Posted: 01 Nov 2004
Accepted Paper Series
Colorado State University, Fort Collins - College of Business, SUNY at Binghamton - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
45.

Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings

Sauder School of Business Working Paper
Posted: 22 Aug 1998
Working Paper Series
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of British Columbia (UBC) - Division of Accounting and Southern Methodist University (SMU) - Edwin L. Cox School of Business
46.

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures

Journal of Accounting Research, Vol. 39, No. 2, pp. 243-268, September 2001
Posted: 13 Nov 2001
Accepted Paper Series
Ohio State University, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and Financial Accounting Standards Board
47.

Optimal Performance Measures in a Task Assignment Setting

Posted: 20 Oct 2003
Working Paper Series
Keimyung University, SUNY at Binghamton - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
48.

Properties of Economic Income in a Private Information Setting

Posted: 16 Oct 1995
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Multiple version iconThere are 2 versions of this paper

49.

Properties of Economic Income in a Private Information Setting

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 26 Jun 1996
Accepted Paper Series
University of British Columbia (UBC) - Sauder School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Multiple version iconThere are 2 versions of this paper

50.

Public Private Partnership: A Proposal for Value for Money Assessment in the Italian Context

Posted: 24 May 2012
Working Paper Series
Universitas Mercatorum and Universitas Mercatorum