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Chicago Booth: Accounting Research Center Research Paper Series

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Viewing: 1 - 50 of 291 papers

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
University of Chicago - Accounting
Downloads 26,744
2.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 15,144
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
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 13,779
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
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)

Multiple version iconThere are 2 versions of this paper

Downloads 11,978
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
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 11,597
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
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 9,819
7.

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

Multiple version iconThere are 2 versions of this paper

Downloads 8,312
8.

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

Number of pages: 26 Posted: 08 May 2000
Working Paper Series
University of Southern California - Leventhal School of Accounting and The University of Chicago - Booth School of Business
Downloads 8,276
9.

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

Multiple version iconThere are 3 versions of this paper

Downloads 7,229
10.

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
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
Downloads 7,069
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
The University of Chicago - Booth School of Business and University of California, Berkeley - Accounting Group
Downloads 6,406
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
University of Chicago - Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 6,077
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
University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,010
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
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

Multiple version iconThere are 2 versions of this paper

Downloads 5,519
15.

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999
Working Paper Series
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,509
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
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)
Downloads 5,385
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
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 5,189
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
University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 5,173
19.

Earnings Momentum and Earnings Management

Number of pages: 49 Posted: 01 May 1999
Working Paper Series
University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,024
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
University of Chicago - Accounting, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,826
21.

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
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)

Multiple version iconThere are 2 versions of this paper

Downloads 4,749
22.

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

Number of pages: 49 Posted: 08 Jan 2004
Working Paper Series
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,623
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
University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 4,575
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
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,353
25.

What Determines Corporate Transparency?

Number of pages: 50 Posted: 30 Aug 2003
Working Paper Series
University of North Carolina Kenan-Flagler Business School, Stanford Graduate School of Business and University of Chicago - Booth School of Business
Downloads 3,919
26.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Working Paper Series
University of Toulouse 1 - Toulouse School of Economics (TSE), University of Chicago - Booth School of Business and Bank for International Settlements
Downloads 3,896
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
Stanford Graduate School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,890
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
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,396
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
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

Multiple version iconThere are 2 versions of this paper

Downloads 3,360
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
University of Chicago - Booth 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 3,177
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
University of Chicago - Accounting and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,170
32.

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

Number of pages: 39 Posted: 15 May 2004
Working Paper Series
University of Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 3,097
33.

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
University of Chicago - Booth School of Business
Downloads 2,995
34.

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,979
35.

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

Multiple version iconThere are 4 versions of this paper

Downloads 2,942
36.

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
University of Chicago - Accounting
Downloads 2,889
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
University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 3 versions of this paper

Downloads 2,879
38.

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
The University of Chicago - Booth School of Business and Harvard Business School
Downloads 2,676
39.

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
University of California San Diego, University of Toronto - Rotman School of Management and The University of Chicago - Booth School of Business
Downloads 2,667
40.

The Sensitivity of Corporate Governance Systems to the Timeliness of Accounting Earnings

EFA 0617
Number of pages: 63 Posted: 13 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School, Duke University - Fuqua School of Business, University of Chicago Booth School of Business and University of Chicago - Booth School of Business
Downloads 2,639
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
Boston University - Questrom School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,559
42.

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

Multiple version iconThere are 2 versions of this paper

Downloads 2,525
43.

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

Number of pages: 26 Posted: 06 Feb 2004
Working Paper Series
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Downloads 2,499
44.

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

Multiple version iconThere are 2 versions of this paper

Downloads 2,312
45.

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
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

Multiple version iconThere are 2 versions of this paper

Downloads 2,296
46.

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
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

Multiple version iconThere are 2 versions of this paper

Downloads 2,276
47.

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
Stanford Graduate School of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 2,235
48.

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
University of Chicago - Accounting and London Business School
Downloads 2,219
49.

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
Massachusetts Institute of Technology (MIT) - Department of Accounting and University of Southern California
Downloads 2,184
50.

Conservatism, Growth and the Role of Accounting Numbers in the Equity Valuation Process

Number of pages: 63 Posted: 01 Dec 1999
Working Paper Series
INSEAD
Downloads 2,166