SSRN Chicago Booth: Accounting Research Center Research Paper Series

1.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming

Number of pages: 65 Posted: 13 Sep 2006

Accepted Paper Series

Ray Ball

University of Chicago - Booth School of Business

Downloads 28,694

2.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000

Number of pages: 115 Posted: 28 Apr 2002

Working Paper Series

Robert M. Bushman and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 15,770

3.

The Crisis of Fair Value Accounting: Making Sense of the Recent Debate

Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009

Number of pages: 28 Posted: 21 Apr 2009

Accepted Paper Series

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 14,404

4.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12

Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011

Working Paper Series

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

There are 2 versions of this paper

Downloads 12,548

5.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009

Working Paper Series

Luzi Hail, Christian Leuz and Peter D. Wysocki

University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

There are 2 versions of this paper

Downloads 12,103

6.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming

Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009

Working Paper Series

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

There are 3 versions of this paper

Downloads 10,204

7.

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Number of pages: 26 Posted: 08 May 2000

Working Paper Series

Patricia M. Dechow and Douglas J. Skinner

University of Southern California - Leventhal School of Accounting and The University of Chicago - Booth School of Business

Downloads 8,617

8.

Earnings Management and Investor Protection: An International Comparison

MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper

Number of pages: 32 Posted: 18 Sep 2001 Last Revised: 17 Mar 2008

Working Paper Series

Christian Leuz, Dhananjay Nanda and Peter D. Wysocki

University of Chicago - Booth School of Business, University of Miami - School of Business Administration and Boston University Questrom School of Business

There are 2 versions of this paper

Downloads 8,580

9.

Transparency, Financial Accounting Information, and Corporate Governance

Economic Policy Review, Vol. 9, No. 1, April 2003

Number of pages: 23 Posted: 07 Sep 2005

Accepted Paper Series

Robert M. Bushman and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Downloads 8,289

10.

Accounting Information, Disclosure, and the Cost of Capital

Wharton Financial Institutions Center Working Paper Series #06-20

Number of pages: 47 Posted: 12 Oct 2005

Working Paper Series

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

There are 3 versions of this paper

Downloads 7,657

11.

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Number of pages: 59 Posted: 28 Jul 1999

Working Paper Series

Douglas J. Skinner and Richard G. Sloan

The University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

Downloads 6,537

12.

The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?

Journal of Applied Corporate Finance, Forthcoming

Number of pages: 27 Posted: 20 Nov 2009 Last Revised: 11 Dec 2009

Accepted Paper Series

Ray Ball

University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 6,365

13.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper

Number of pages: 52 Posted: 28 Sep 2005

Working Paper Series

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management

There are 3 versions of this paper

Downloads 6,242

14.

Corporate Payout Policy

Foundations and Trends in Finance, Vol. 3, Nos. 2-3, pp. 95-287, 2008

Number of pages: 198 Posted: 07 May 2009 Last Revised: 29 Dec 2012

Accepted Paper Series

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 5,918

15.

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999

Working Paper Series

Christian Leuz and Robert E. Verrecchia

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

There are 2 versions of this paper

Downloads 5,603

16.

The Effect of International Institutional Factors on Properties of Accounting Earnings

University of Rochester Working Paper FR 99-12

Number of pages: 49 Posted: 15 Sep 1999

Working Paper Series

Ray Ball, S.P. Kothari and Ashok Robin

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)

Downloads 5,479

17.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming

Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013

Accepted Paper Series

Hans Bonde Christensen and Valeri V. Nikolaev

University of Chicago - Booth School of Business and University of Chicago Booth School of Business

There are 2 versions of this paper

Downloads 5,433

18.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16

Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013

Working Paper Series

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

There are 3 versions of this paper

Downloads 5,298

19.

Earnings Momentum and Earnings Management

Number of pages: 49 Posted: 01 May 1999

Working Paper Series

James N. Myers, Linda A. Myers and Douglas J. Skinner

University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 5,155

20.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002

Number of pages: 44 Posted: 06 Jan 2004

Working Paper Series

Ray Ball, Ashok Robin and Joanna S. Wu

University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School

Downloads 4,887

21.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004

Working Paper Series

David Burgstahler, Luzi Hail and Christian Leuz

University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 4,854

22.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013

Working Paper Series

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

There are 2 versions of this paper

Downloads 4,837

23.

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

Number of pages: 44 Posted: 09 Jan 2004

Working Paper Series

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management

There are 2 versions of this paper

Downloads 4,726

24.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

ECGI - Law Working Paper No. 15/2003, Rodney L. White Center for Financial Research Working Paper No. 17-04, AFA 2005 Philadelphia Meetings

Number of pages: 65 Posted: 21 Dec 2004

Working Paper Series

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 4,449

25.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15

Number of pages: 14 Posted: 30 Sep 2008

Working Paper Series

Guillaume Plantin, Haresh Sapra and Hyun Song Shin

University of Toulouse 1 - Toulouse School of Economics (TSE), University of Chicago - Booth School of Business and Bank for International Settlements (BIS)

Downloads 4,120

26.

What Determines Corporate Transparency?

Journal of Accounting Research 2004 , 42 (2)

Number of pages: 53 Posted: 30 Aug 2003 Last Revised: 07 Sep 2017

Working Paper Series

Robert M. Bushman, Joseph D. Piotroski and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School, Stanford Graduate School of Business and University of Chicago - Booth School of Business

Downloads 4,097

27.

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Rock Center for Corporate Governance at Stanford University Working Paper No. 11

Number of pages: 59 Posted: 15 Jan 2007 Last Revised: 08 Oct 2013

Accepted Paper Series

Joseph D. Piotroski and Suraj Srinivasan

Stanford Graduate School of Business and Harvard Business School

There are 2 versions of this paper

Downloads 3,987

28.

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Number of pages: 43 Posted: 28 Jun 2001

Working Paper Series

Christian Leuz

University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 3,460

29.

Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations

ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045

Number of pages: 70 Posted: 24 Oct 2005 Last Revised: 13 Feb 2011

Working Paper Series

Christian Leuz, Alexander J. Triantis and Tracy Yue Wang

University of Chicago - Booth School of Business, University of Maryland - Robert H. Smith School of Business and University of Minnesota - Twin Cities - Carlson School of Management

There are 2 versions of this paper

Downloads 3,458

30.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04

Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016

Working Paper Series

Hans Bonde Christensen, Luzi Hail and Christian Leuz

University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 3 versions of this paper

Downloads 3,348

31.

Earnings Quality in U.K. Private Firms

LBS Accounting Subject Area Working Paper No. ACCT025

Number of pages: 65 Posted: 20 May 2004

Working Paper Series

Ray Ball and Lakshmanan Shivakumar

University of Chicago - Booth School of Business and London Business School

There are 2 versions of this paper

Downloads 3,244

32.

Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why

Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010

Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 31 May 2010

Working Paper Series

Christian Leuz

University of Chicago - Booth School of Business

Downloads 3,185

33.

The Sarbanes-Oxley Act and Firms' Going-Private Decisions

Number of pages: 39 Posted: 15 May 2004

Working Paper Series

Ellen Engel, Rachel M. Hayes and Xue Wang

University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Downloads 3,151

34.

Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs

Accounting Horizons, Forthcoming

Number of pages: 12 Posted: 03 Feb 2013 Last Revised: 15 May 2013

Accepted Paper Series

Ray Ball

University of Chicago - Booth School of Business

Downloads 3,094

35.

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

Number of pages: 44 Posted: 26 Jul 2004 Last Revised: 24 Apr 2008

Working Paper Series

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

University of Texas at Dallas - Naveen Jindal School of Management, Harvard Business School and Northwestern University - Kellogg School of Management

There are 2 versions of this paper

Downloads 3,018

36.

Do Foreigners Invest Less in Poorly Governed Firms?

ECGI - Finance Working Paper No. 43/2004 , IFDP No. 816

Number of pages: 63 Posted: 08 Jun 2004 Last Revised: 31 Mar 2008

Working Paper Series

Christian Leuz, Karl V. Lins and Francis E. Warnock

University of Chicago - Booth School of Business, University of Utah - Department of Finance and University of Virginia - Darden Business School

There are 4 versions of this paper

Downloads 2,998

37.

Information Asymmetry, Information Precision, and the Cost of Capital

Review of Finance, 2011, Wharton Financial Institutions Center Working Paper No. 06-21

Number of pages: 42 Posted: 11 Oct 2006 Last Revised: 25 Nov 2011

Working Paper Series

Richard A. Lambert, Christian Leuz and Robert E. Verrecchia

University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

There are 3 versions of this paper

Downloads 2,968

38.

Payout Policy Through the Financial Crisis: The Growth of Repurchases and the Resilience of Dividends

Journal of Financial Economics (JFE), Forthcoming, Chicago Booth Research Paper No. 12-01

Number of pages: 41 Posted: 05 Jan 2012 Last Revised: 24 Nov 2015

Working Paper Series

Eric Floyd, Nan Li and Douglas J. Skinner

University of California San Diego, University of Toronto - Rotman School of Management and The University of Chicago - Booth School of Business

Downloads 2,885

39.

What Do Dividends Tell Us About Earnings Quality?

Review of Accounting Studies, 16, no. 1 (March 2011).

Number of pages: 41 Posted: 08 Jan 2004 Last Revised: 24 Dec 2012

Accepted Paper Series

Douglas J. Skinner and Eugene F. Soltes

The University of Chicago - Booth School of Business and Harvard Business School

Downloads 2,799

40.

Financial Accounting Information, Organizational Complexity and Corporate Governance Systems

Journal of Accounting and Economics 37 (2004), 167-201

Number of pages: 41 Posted: 13 Oct 2000 Last Revised: 07 Sep 2017

Working Paper Series

Robert M. Bushman, Qi Chen, Ellen Engel and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School, Duke University - Fuqua School of Business, University of Illinois at Chicago - College of Business Administration and University of Chicago - Booth School of Business

Downloads 2,773

41.

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Contemporary Accounting Research, Forthcoming

Number of pages: 53 Posted: 13 Aug 2006 Last Revised: 28 Jul 2009

Working Paper Series

Eddie Riedl and Suraj Srinivasan

Boston University - Questrom School of Business and Harvard Business School

There are 2 versions of this paper

Downloads 2,607

42.

Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital

Number of pages: 26 Posted: 06 Feb 2004

Working Paper Series

Christian Leuz and Robert E. Verrecchia

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Downloads 2,599

43.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29

Number of pages: 55 Posted: 26 May 2003

Working Paper Series

Tarun Khanna, Krishna Palepu and Suraj Srinivasan

Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School

There are 2 versions of this paper

Downloads 2,538

44.

How Much New Information is There in Earnings?

Journal of Accounting Research, Vol. 46, December 2008

Number of pages: 65 Posted: 12 Mar 2008 Last Revised: 09 Mar 2009

Accepted Paper Series

Ray Ball and Lakshmanan Shivakumar

University of Chicago - Booth School of Business and London Business School

Downloads 2,382

45.

Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings

ECGI - Finance Working Paper No. 46/2004, Wharton Financial Institutions Center Working Paper Series #06-19

Number of pages: 63 Posted: 19 Oct 2006 Last Revised: 20 Nov 2011

Working Paper Series

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 2,380

46.

Identifying Accounting Quality

Chicago Booth Research Paper No. 14-28

Number of pages: 62 Posted: 23 Aug 2014 Last Revised: 15 May 2018

Working Paper Series

Valeri V. Nikolaev

University of Chicago Booth School of Business

Downloads 2,338

47.

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

USC CLEO Research Paper No. C02-17; USC FBE Working Paper No. 02-9

Number of pages: 40 Posted: 15 Aug 2002

Working Paper Series

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 2,330

48.

The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices

University of Chicago GSB Working Paper

Number of pages: 48 Posted: 11 Feb 2002

Working Paper Series

Joseph D. Piotroski and Darren T. Roulstone

Stanford Graduate School of Business and Ohio State University (OSU) - Fisher College of Business

Downloads 2,328

49.

Market Valuations in the New Economy: An Investigation of What Has Changed

JAE Boston Conference June 2001

Number of pages: 44 Posted: 18 Mar 2001

Working Paper Series

John E. Core, Wayne R. Guay and Andrew Van Buskirk

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Ohio State University (OSU) - Department of Accounting & Management Information Systems

There are 2 versions of this paper

Downloads 2,325

50.

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Journal of Accounting Research, forthcoming.

Number of pages: 52 Posted: 18 Aug 2009 Last Revised: 07 Sep 2010

Working Paper Series

Anna M. Costello and Regina Wittenberg Moerman

University of Michigan, Stephen M. Ross School of Business and University of Southern California

Downloads 2,279