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Chicago Booth: Accounting Research Center Research Paper Series

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Viewing: 1 - 50 of 318 papers

1.

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

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 18 Apr 2019
Accepted Paper Series
University of Illinois at Chicago, Tel Aviv University - The Leon Recanati Graduate School of Business Administration and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 7
2.

Agency Conflicts, Bank Capital Regulation, and Marking-to-Market

Forthcoming, Accounting Review
Number of pages: 71 Posted: 25 Mar 2019
Accepted Paper Series
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 47
3.

The Spillover Effect of SEC Comment Letters through Audit Firms: Evidence from Subjective Accounting Areas

Number of pages: 56 Posted: 22 Mar 2019
Working Paper Series
University of Arkansas, University of Arkansas, University of Kansas, School of Business and Brigham Young University
Downloads 65
4.

Auditors are Known by the Companies They Keep

Chicago Booth Research Paper No. 19-12
Number of pages: 63 Posted: 19 Feb 2019 Last Revised: 15 Mar 2019
Working Paper Series
Public Company Accounting Oversight Board, University of Notre Dame - Department of Accountancy, University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 191
5.

The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing

Contemporary Accounting Research, Vol. 34, No. 4, 2017
Number of pages: 40 Posted: 12 Feb 2019 Last Revised: 11 Apr 2019
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, Northeastern University and Georgia State University
Downloads 3
6.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 418
7.

Ball and Brown (1968) After Fifty Years

“Ball and Brown (1968) after 50 years.” Pacific-Basin Finance Journal 53 (2019) 410–431. doi: 10.1016/j.pacfin.2018.12.008 ,
Number of pages: 36 Posted: 15 Jan 2019
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads 209
8.

Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?

Number of pages: 54 Posted: 08 Jan 2019 Last Revised: 13 Apr 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads 188
9.

Dynamic Price Discovery in a Securities Market: Public vs. Private Offers

Number of pages: 61 Posted: 05 Jan 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads 67
10.

Word of Mouth, Noise-Driven Volatility, and Public Disclosure

Number of pages: 54 Posted: 27 Dec 2018 Last Revised: 08 Feb 2019
Working Paper Series
Duke University - Fuqua School of Business and University of Texas at Austin
Downloads 80
11.

Tax-Related Human Capital: Evidence from Employee Movements

Number of pages: 63 Posted: 10 Dec 2018
Working Paper Series
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 145
12.

Keeping an Eye on the Competition Observational Learning in Analysts’ Forecasts

Number of pages: 36 Posted: 21 Nov 2018
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 5
13.

Corporate Tax Enforcement Externalities and the Banking Sector

Number of pages: 58 Posted: 21 Nov 2018 Last Revised: 12 Apr 2019
Working Paper Series
University of Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads 104
14.

Controlling Shareholder’s Share Pledging and Accounting Manipulations

Number of pages: 62 Posted: 19 Nov 2018 Last Revised: 02 Feb 2019
Working Paper Series
University of Iowa - Tippie College of Business, Wuhan University and Tsinghua University
Downloads 210
15.

Going the Extra Mile: Distant Lending and Credit Cycles

Number of pages: 64 Posted: 13 Nov 2018
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 160
16.
17.

SEC Regulation S-K and Board Diversity

Number of pages: 44 Posted: 15 Aug 2018
Working Paper Series
Virginia Tech and Washington University in St. Louis
Downloads 62
18.

Regulatory Cooperation and Foreign Portfolio Investment

Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 52 Posted: 08 Aug 2018 Last Revised: 05 Dec 2018
Working 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 108
19.

Asymmetric Returns and the Economic Content of Accruals and Investment

Number of pages: 34 Posted: 01 May 2018
Working Paper Series
ESADE Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Downloads 246
20.

Timing of Information Acquisition and Decision Making on New Product Development Under Decentralized Organization

Number of pages: 16 Posted: 17 Apr 2018
Working Paper Series
Tohoku University - Graduate School of Economics & Management
Downloads 38
21.

The Feedback Effect of Disclosure Externalities

Number of pages: 54 Posted: 16 Apr 2018
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads 227
22.

Clarity Trumps Content: An Experiment on Information Acquisition in Beauty Contests

University of Alberta School of Business Research Paper No. 2018-303
Number of pages: 63 Posted: 30 Mar 2018
Working Paper Series
University of Alberta - Department of Accounting, Operations & Information Systems, Kennesaw State University - Michael J. Coles College of Business and Chapman University
Downloads 75
23.

Going Public in China: Reverse Mergers versus IPOs

Stanford University Graduate School of Business Research Paper No. 18-15
Number of pages: 61 Posted: 14 Mar 2018 Last Revised: 08 Apr 2019
Working Paper Series
Stanford University - Graduate School of Business, University of International Business and Economics (UIBE) - School of Banking and Finance and Tsinghua University
Downloads 170
24.

The Primacy of Fair Presentation: Evidence From Regulators and the Courts

Accounting Horizons, Forthcoming
Number of pages: 25 Posted: 12 Mar 2018
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Southern California and The University of Texas at Dallas
Downloads 163
25.

An Agency Model Free from the Utility Theory

Number of pages: 31 Posted: 07 Mar 2018 Last Revised: 02 Mar 2019
Working Paper Series
McCombs School of Business
Downloads 47
26.

Auditor Change Disclosures as Signals of Earnings Management and Risk

Number of pages: 31 Posted: 22 Feb 2018
Working Paper Series
Yale School of Management and Yale University
Downloads 314
27.

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

Number of pages: 49 Posted: 09 Feb 2018
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 249
28.

An Examination of the Relative Abilities of Earnings and Cash Flows to Explain Returns and Market Values

Rotman School of Management Working Paper No. 3107145
Number of pages: 38 Posted: 30 Jan 2018
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Toronto - Rotman School of Management
Downloads 312
29.

How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?

Number of pages: 117 Posted: 05 Nov 2017 Last Revised: 15 Jul 2018
Working Paper Series
Columbia University

Multiple version iconThere are 2 versions of this paper

Downloads 379
30.

Fear of (Capital) Commitment: Strategic Accounting Classifications and the Consequences for Fixed Income Dealer Inventories

Number of pages: 58 Posted: 10 Oct 2017 Last Revised: 20 Mar 2018
Working Paper Series
University of Iowa - Department of Finance
Downloads 110
31.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 66 Posted: 18 Sep 2017
Working Paper Series
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 334
32.

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76 Posted: 23 Aug 2017 Last Revised: 20 Jun 2018
Working Paper Series
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 730
33.

The Relationship between Dividend Payout and Price to Earnings

Number of pages: 28 Posted: 10 Aug 2017 Last Revised: 16 Oct 2017
Working Paper Series
Case Western Reserve University - Department of Banking & Finance and Case Western Reserve University - Department of Banking & Finance
Downloads 296
34.

A New Perspective on the Benefits of Slack Building Under Participative Budgeting

Number of pages: 62 Posted: 09 Aug 2017 Last Revised: 01 Dec 2018
Working Paper Series
University of Graz, Vienna University of Economics and Business and University of Graz
Downloads 116
35.

Decision Fatigue and Heuristic Analyst Forecasts

Number of pages: 46 Posted: 24 Jul 2017 Last Revised: 31 Jul 2018
Working Paper Series
University of California, Irvine - Paul Merage School of Business, University of Southern California - Marshall School of Business, University of California, Irvine and University of California, Irvine - Accounting Area

Multiple version iconThere are 2 versions of this paper

Downloads 775
36.

Earnings Management, Timeliness, and Corporate Information Systems

Number of pages: 74 Posted: 21 Jun 2017
Working Paper Series
NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting
Downloads 597
37.

Analysis of Financial Statements in the Sugar Industry

Number of pages: 13 Posted: 04 May 2017
Working Paper Series
Samarth S S K Ltd and Vasnatdada Sugar Institute
Downloads 213
38.

Explaining Returns through Valuation

Columbia Business School Research Paper No. 17-38
Number of pages: 57 Posted: 23 Mar 2017 Last Revised: 03 Feb 2019
Working Paper Series
City University of NY, Baruch College, Zicklin School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 464
39.

Why Regulate Private Firm Disclosure and Auditing?

Accounting and Business Research, Vol 47, No. 5, 2017
Number of pages: 50 Posted: 09 Mar 2017 Last Revised: 10 Jun 2017
Accepted Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 537
40.

Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 66 Posted: 01 Mar 2017 Last Revised: 20 Jan 2019
Accepted Paper Series
University of Chicago - Booth School of Business, Tuck School of Business at Dartmouth College, USC Marshall School of Business and University of Chicago Booth School of Business
Downloads 1,540
41.

Threat of Entry and the Use of Discretion in Banks' Financial Reporting

Journal of Accounting and Economics, Forthcoming
Number of pages: 70 Posted: 25 Jan 2017 Last Revised: 12 Jul 2018
Accepted Paper Series
University of Chicago
Downloads 326
42.

Investment Dynamics and Earnings-Return Properties: A Structural Approach

Journal of Accounting Research, Forthcoming
Number of pages: 75 Posted: 12 Jan 2017 Last Revised: 10 Jan 2019
Working Paper Series
Columbia University and University of Graz - Center for Accounting Research
Downloads 682
43.

Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule

Becker Friedman Institute for Research in Economics Working Paper No. 2018-32
Number of pages: 62 Posted: 06 Jan 2017 Last Revised: 23 Mar 2019
Working Paper Series
University of Chicago - Booth School of Business
Downloads 585
44.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Number of pages: 83 Posted: 27 Sep 2016 Last Revised: 06 Mar 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 746
45.

Real Earnings Management in Sales

Journal of Accounting Research, Vol. 54, No. 5, 2016
Number of pages: 34 Posted: 16 Jul 2016 Last Revised: 24 Nov 2016
Accepted Paper Series
University of Houston - C.T. Bauer College of Business, University of Virginia - McIntire School of Commerce, Northwestern University - Kellogg School of Management and University of Virginia - Darden Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 588
46.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads 436
47.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads 153
48.

Explaining CEO Retention in Misreporting Firms

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 28 May 2016
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 343
49.

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48 Posted: 11 Apr 2016 Last Revised: 05 Sep 2017
Accepted Paper Series
University of Texas at Austin - Department of Accounting and University of Arizona - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 300
50.

IFRS – Ten Years Later

Accounting and Business Research vol 46 (5)
Number of pages: 53 Posted: 09 Mar 2016 Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,028