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 - 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

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 15,144

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

Christian Laux and Christian Leuz

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

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 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

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 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

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 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

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 8,312

8.

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 8,276

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

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 7,229

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

Robert M. Bushman and Abbie J. Smith

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

Douglas J. Skinner and Richard G. Sloan

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

Ray Ball

University of Chicago - Accounting

There 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

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

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

There 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

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 5,519

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 5,509

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

Ray Ball, S.P. Kothari and Ashok Robin

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

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 5,189

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

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

University of Chicago - Accounting, 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 5,173

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 - Haslam College of Business, 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 5,024

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

Ray Ball, Ashok Robin and Joanna Shuang Wu

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

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 4,749

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

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 4,623

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

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

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

There 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

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 4,353

25.

What Determines Corporate Transparency?

Number of pages: 50 Posted: 30 Aug 2003

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 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

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

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

Joseph D. Piotroski and Suraj Srinivasan

Stanford Graduate School of Business and Harvard Business School

There 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

Christian Leuz

University of Chicago - Booth School of Business

There 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

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 3,360

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

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 3,177

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

Ray Ball and Lakshmanan Shivakumar

University of Chicago - Accounting and London Business School

There 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

Ellen Engel, Rachel M. Hayes and Xue Wang

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

Christian Leuz

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

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

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

There 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

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 2,942

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

Ray Ball

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

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 2,879

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

Douglas J. Skinner and Eugene F. Soltes

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

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 2,667

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

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 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

Edward J. Riedl and Suraj Srinivasan

Boston University - Questrom School of Business and Harvard Business School

There 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

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 2,525

43.

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 2,499

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

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 2,312

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

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 2,296

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

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 2,276

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

Joseph D. Piotroski and Darren T. Roulstone

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

Ray Ball and Lakshmanan Shivakumar

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

Anna M. Costello and Regina Wittenberg Moerman

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

Steven J. Monahan

INSEAD

Downloads 2,166

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