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Chicago Booth: Accounting Research Center Research Paper Series

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Viewing: 1 - 50 of 345 papers

1.

Assessing the Payroll Protection Program: A Framework and Preliminary Results

Number of pages: 30 Posted: 05 Jun 2020
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, Eastern Illinois University -Lumpkin School of Business and University of Chicago - Booth School of Business
Downloads 46
2.

Creditor Rights and Accounting Discretion: Evidence from Anti-Recharacterization Laws

Number of pages: 43 Posted: 22 Apr 2020
Working Paper Series
Saint Mary's University - Department of Finance & Management Science
Downloads 37
3.

Referral-Based Hiring under Misaligned Financial Incentives

Number of pages: 40 Posted: 14 Apr 2020
Working Paper Series
University of Melbourne, Department of Accounting, University of Melbourne and National Chengchi University (Taipei)
Downloads 16
4.

Firm Disclosure and Individual and Institutional Investors

Number of pages: 49 Posted: 14 Apr 2020
Working Paper Series
BI Norwegian Business School, Umeå University - Umeå School of Business and Economics and University of Umea
Downloads 38
5.

The Distraction Effect of Non-Audit Services on Audit Quality

Number of pages: 44 Posted: 07 Apr 2020
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 78
6.

Street vs. GAAP: Which Effective Tax Rate Is More Informative?

Number of pages: 57 Posted: 07 Apr 2020
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Florida - Fisher School of Accounting and Texas A&M University - Department of Accounting
Downloads 76
7.

Reproducibility in Accounting Research: Views of the Research Community

Number of pages: 35 Posted: 06 Apr 2020 Last Revised: 07 Apr 2020
Working Paper Series
University of Pennsylvania - The Wharton School, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Downloads 229
8.

The Effects of Information on Credit Market Competition: Evidence from Credit Cards

Number of pages: 66 Posted: 02 Apr 2020
Working Paper Series
Harvard University - Business School (HBS), University of Chicago - Booth School of Business, New York University (NYU) - Department of Finance and Superintendencia de Bancos e Instituciones Financieras de Chile
Downloads 18
9.

Manipulation, Panic Runs, and the Short Selling Ban

Number of pages: 57 Posted: 10 Mar 2020
Working Paper Series
Booth School of Business, University of Chicago, Duke University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 70
10.

Does FOIA Foil the SEC's Intent to Keep Investigations Confidential?

Management Science, Forthcoming, Kelley School of Business Research Paper No. 2020-56
Number of pages: 37 Posted: 28 Feb 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 106
11.

CECL: Timely Loan Loss Provisioning and Banking Regulation

Number of pages: 60 Posted: 25 Feb 2020 Last Revised: 04 May 2020
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads 141
12.

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 20
14.

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 30
15.

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 286
16.

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

17.

Calendar Rotations: A New Approach for Studying the Impact of Timing using Earnings Announcements

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 57 Posted: 28 Oct 2019 Last Revised: 02 Jun 2020
Accepted 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 437
19.

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 182
20.

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 1,108
21.

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 7
22.

From implicit to explicit: The impact of disclosure on bond trading fees

NYU Stern School of Business
Number of pages: 58 Posted: 30 Jun 2019 Last Revised: 22 Apr 2020
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 141
23.

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 69
24.

A Behavioral Economics Approach to Sustainability Reporting

Number of pages: 18 Posted: 03 Jun 2019 Last Revised: 19 May 2020
Working Paper Series
Aalto University - Department of Accounting and Finance and Harvard University
Downloads 90
25.

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 272
26.

Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk

Number of pages: 59 Posted: 29 May 2019 Last Revised: 15 Apr 2020
Working Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Indiana University
Downloads 221
27.

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 307
28.

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 70
29.

Policeman for the World: The Rise in Extraterritorial FCPA Enforcement and Foreign Investment

Number of pages: 81 Posted: 01 Apr 2019 Last Revised: 20 Feb 2020
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 273
30.

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 123
31.

The Spillover Effect of SEC Comment Letters through Audit Firms

Number of pages: 66 Posted: 22 Mar 2019 Last Revised: 25 Feb 2020
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 203
32.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
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 450
33.

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 20
34.

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 1,239
35.

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 429
36.

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 336
37.

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 121
38.

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 119
39.

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 233
40.

Corporate Tax Enforcement Externalities and the Banking Sector

Number of pages: 64 Posted: 21 Nov 2018 Last Revised: 27 Mar 2020
Working Paper Series
University of Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads 171
41.

Controlling Shareholder’s Share Pledging and Accounting Manipulations

Number of pages: 54 Posted: 19 Nov 2018 Last Revised: 23 Feb 2020
Working Paper Series
University of Iowa - Tippie College of Business, Wuhan University and Tsinghua University
Downloads 483
42.

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 420
43.

Mandatory Book-Tax Conformity and Its Effects on Strategic Reporting and Auditing

Number of pages: 48 Posted: 26 Aug 2018 Last Revised: 06 Feb 2020
Working Paper Series
University of Zurich
Downloads 100
44.

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 109
45.

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 207
46.

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 291
47.

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 48
48.

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As

Number of pages: 72 Posted: 16 Apr 2018 Last Revised: 29 May 2020
Working Paper Series
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads 338
49.

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 91
50.

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 239