1.
The Value of Managerial Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3
International Journal of Accounting, Forthcoming
Number of pages: 48
Posted: 21 Jan 2020
Working Paper Series
The University of Sheffield, Massey University - School of Accountancy, Massey University and University of Southampton Business School, UK
Downloads
5
2.
Financial Notes Reporting Quality - A Conceptualization and Empirical Analysis of Financial Reporting Quality Using the Example of Notes Reporting on Intangible Assets Under IFRS
Number of pages: 292
Posted: 08 Jan 2020
Working Paper Series
Freiberg University of Technology
Downloads
61
3.
Precision and Manipulation of Non-Financial Information: The Curious Case of Environmental Liability
Number of pages: 54
Posted: 19 Dec 2019
Last Revised: 14 Jan 2020
Working Paper Series
Free University of Berlin (FUB)
Downloads
8
4.
The Impact of Open Data on Public Procurement
Number of pages: 61
Posted: 27 Nov 2019
Last Revised: 27 Nov 2019
Working Paper Series
Yale School of Management, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
Downloads
162
5.
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
Accepted Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
There are 3 versions of this paper
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148
Posted: 08 Sep 2015
Last Revised: 02 Jan 2020
Downloads
2,372
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
NBER Working Paper No. w21530
Number of pages: 70
Posted: 08 Sep 2015
Last Revised: 09 Oct 2015
Downloads
21
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
6.
Possible Impact of Accounting Income Method (AIM) on Small and Medium Enterprises (SMEs) in New Zealand
Number of pages: 18
Posted: 29 Oct 2019
Working Paper Series
CWK Accountants, AA Taxation and Accounting Services and CWK Accountants
Downloads
20
7.
Calendar Rotations: A New Approach for Studying the Impact of Timing using Earnings Announcements
Number of pages: 49
Posted: 28 Oct 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads
314
8.
The Sophistication of Performance Measurement System in Manufacturing SMEs: The Role of the Interpersonal Ties in Top Management Teams
Posted: 25 Sep 2019
Working Paper Series
Kyoto University - Graduate School of Economics
9.
The Influence of Loan Officers on Loan Contract Design and Performance
Kelley School of Business Research Paper No. 19-45
Number of pages: 51
Posted: 09 Aug 2019
Working Paper Series
University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business, Washington University in Saint Louis - Olin School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads
121
10.
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121
Posted: 31 Jul 2019
Last Revised: 09 Aug 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
There are 2 versions of this paper
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121
Posted: 31 Jul 2019
Last Revised: 09 Aug 2019
Downloads
641
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
NBER Working Paper No. w26169
Number of pages: 116
Posted: 20 Aug 2019
Downloads
11
Downloads
641
11.
Performance Appraisal and Its Effects on Employees Motivation: A Case Study of Afghan Wireless Communications in Kabul
Number of pages: 16
Posted: 30 Jul 2019
Last Revised: 05 Aug 2019
Working Paper Series
Istanbul Aydin University
Downloads
6
12.
From Implicit to Explicit: The Consequences of Fee Disclosure
Number of pages: 41
Posted: 30 Jun 2019
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Haas School of Business - UC Berkeley and Stanford University, Graduate School of Business, Students
Downloads
107
13.
Congress, Foreign Policy & Financial Reporting
Number of pages: 54
Posted: 15 Jun 2019
Working Paper Series
Washington University in St. Louis - John M. Olin Business School
Downloads
52
14.
A Behavioral Economics Approach to Sustainability Reporting
Number of pages: 18
Posted: 03 Jun 2019
Working Paper Series
Aalto University - Department of Accounting and Finance and Harvard University
Downloads
65
15.
The Effect of Market Transparency on Corporate Disclosure
Number of pages: 58
Posted: 31 May 2019
Last Revised: 20 Nov 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
233
16.
Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk
Number of pages: 48
Posted: 29 May 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Indiana University
Downloads
177
17.
Tax Avoidance and the Real Effect of Tax-Risk Disclosures
Chicago Booth Research Paper No. 19-14, Fama-Miller Working Paper
Number of pages: 57
Posted: 16 May 2019
Last Revised: 25 May 2019
Working Paper Series
University of Chicago Booth School of Business
Downloads
239
18.
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, University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
There are 2 versions of this paper
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
Downloads
491
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
Downloads
60
Downloads
60
19.
Policeman for the World: U.S. Enforcement of Foreign Corruption Regulation and Corporate Investment Policies
Number of pages: 70
Posted: 01 Apr 2019
Last Revised: 06 Sep 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
214
20.
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
110
21.
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
Michigan State University - Department of Accounting & Information Systems, University of Arkansas, University of Kansas, School of Business and Brigham Young University
Downloads
151
22.
Auditors are Known by the Companies They Keep
Chicago Booth Research Paper No. 19-12
Number of pages: 71
Posted: 19 Feb 2019
Last Revised: 27 Oct 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
370
23.
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 Bentley University
Downloads
17
24.
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
902
25.
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
339
26.
Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?
Number of pages: 54
Posted: 08 Jan 2019
Last Revised: 25 Aug 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads
293
27.
Dynamic Price Discovery: Transparency vs. Information Design
Number of pages: 60
Posted: 05 Jan 2019
Last Revised: 14 Jan 2020
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads
98
28.
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 - McCombs School of Business
Downloads
110
29.
Tax-Related Human Capital: Evidence from Employee Movements
Number of pages: 63
Posted: 10 Dec 2018
Last Revised: 20 May 2019
Working Paper Series
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
There are 2 versions of this paper
Tax-Related Human Capital: Evidence from Employee Movements
Number of pages: 63
Posted: 10 Dec 2018
Last Revised: 20 May 2019
Downloads
206
Tax-Related Human Capital: Evidence from Employee Movements
University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2019-64
Number of pages: 64
Posted: 03 May 2019
Downloads
53
Downloads
206
30.
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
31.
Corporate Tax Enforcement Externalities and the Banking Sector
Number of pages: 56
Posted: 21 Nov 2018
Last Revised: 20 May 2019
Working Paper Series
University of Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads
151
32.
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
365
33.
Going the Extra Mile: Distant Lending and Credit Cycles
Number of pages: 90
Posted: 13 Nov 2018
Last Revised: 04 Sep 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
There are 3 versions of this paper
Going the Extra Mile: Distant Lending and Credit Cycles
Number of pages: 90
Posted: 13 Nov 2018
Last Revised: 04 Sep 2019
Downloads
351
Going the Extra Mile: Distant Lending and Credit Cycles
CFS Working Paper, No. 623, 2019
Number of pages: 67
Posted: 10 Jun 2019
Downloads
110
Going the Extra Mile: Distant Lending and Credit Cycles
NBER Working Paper No. w25196
Number of pages: 91
Posted: 29 Oct 2018
Downloads
14
Downloads
351
34.
Mandatory Book Tax Conformity and Its Effects on Strategic Reporting and Auditing
Posted: 26 Aug 2018
Working Paper Series
University of Graz
35.
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
94
36.
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
176
37.
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
276
38.
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
45
39.
Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As
Number of pages: 77
Posted: 16 Apr 2018
Last Revised: 29 Jul 2019
Working Paper Series
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads
299
40.
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
There are 2 versions of this paper
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
Downloads
87
Clarity Trumps Content: An Experiment on Information Acquisition in Beauty Contests
Number of pages: 61
Posted: 17 Jan 2019
Downloads
12
Downloads
87
41.
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
214
42.
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
186
43.
An Agency Model Free from the Utility Theory
Number of pages: 47
Posted: 07 Mar 2018
Last Revised: 24 Dec 2019
Working Paper Series
McCombs School of Business
Downloads
60
44.
Auditor Change Disclosures as Signals of Earnings Management and Risk
Number of pages: 31
Posted: 22 Feb 2018
Working Paper Series
Quinnipiac University School of Business and Yale University
Downloads
347
45.
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
291
46.
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
337
47.
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
There are 2 versions of this paper
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Number of pages: 117
Posted: 05 Nov 2017
Last Revised: 15 Jul 2018
Downloads
532
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Number of pages: 123
Posted: 06 Dec 2017
Downloads
142
Downloads
532
48.
Which Post-Crisis Regulations are Constraining Banks' Market Making? Evidence from Strategic Accounting Classifications
Number of pages: 62
Posted: 10 Oct 2017
Last Revised: 21 Oct 2019
Working Paper Series
University of Iowa - Department of Finance
Downloads
136
49.
The Economics of Firms' Public Disclosure: Theory and Evidence
Number of pages: 65
Posted: 18 Sep 2017
Last Revised: 17 Jul 2019
Working Paper Series
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads
408
50.
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 53
Posted: 23 Aug 2017
Last Revised: 14 Nov 2019
Working Paper Series
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
There are 2 versions of this paper
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Center for Financial Studies Working Paper No. 608, Stanford University Graduate School of Business Research Paper No. 19-7
Number of pages: 79
Posted: 16 Dec 2018
Last Revised: 16 Jan 2019
Downloads
111
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
NBER Working Paper No. w24018
Number of pages: 77
Posted: 13 Nov 2017
Downloads
19
Downloads
835
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