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Chicago Booth: Accounting Research Center Research Paper Series

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Viewing: 1 - 50 of 336 papers

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
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

Multiple version iconThere are 3 versions of this paper

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
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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 3 versions of this paper

Downloads 351
34.
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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

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

Multiple version iconThere are 2 versions of this paper

Downloads 835