1.
Does Financial Statement Comparability Facilitate SEC Oversight?
Number of pages: 48
Posted: 21 Jul 2019
Working Paper Series
Hong Kong Polytechnic University and University of Texas at El Paso
Downloads
4
2.
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
44
3.
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
20
4.
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
24
5.
The Causal Effect of Market Transparency on Corporate Disclosure
Number of pages: 54
Posted: 31 May 2019
Last Revised: 25 Jun 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
131
6.
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
85
7.
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
118
8.
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
468
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
35
Downloads
35
9.
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
70
10.
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
104
11.
Auditors are Known by the Companies They Keep
Chicago Booth Research Paper No. 19-12
Number of pages: 63
Posted: 19 Feb 2019
Last Revised: 15 Mar 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
257
12.
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 Georgia State University
Downloads
7
13.
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
597
14.
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
256
15.
Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?
Number of pages: 59
Posted: 08 Jan 2019
Last Revised: 15 May 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads
231
16.
Dynamic Price Discovery: Transparency vs. Information Design
Number of pages: 62
Posted: 05 Jan 2019
Last Revised: 02 Jul 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads
74
17.
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
Downloads
91
18.
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
162
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
35
Downloads
162
19.
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
20.
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
122
21.
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
261
22.
Going the Extra Mile: Distant Lending and Credit Cycles
Number of pages: 64
Posted: 13 Nov 2018
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: 64
Posted: 13 Nov 2018
Downloads
191
Going the Extra Mile: Distant Lending and Credit Cycles
CFS Working Paper, No. 623, 2019
Number of pages: 67
Posted: 10 Jun 2019
Downloads
48
Going the Extra Mile: Distant Lending and Credit Cycles
NBER Working Paper No. w25196
Number of pages: 65
Posted: 29 Oct 2018
Downloads
13
Downloads
191
23.
Mandatory Book Tax Conformity and Its Effects on Strategic Reporting and Auditing
Posted: 26 Aug 2018
Working Paper Series
University of Graz
24.
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
71
25.
Regulatory Cooperation and Foreign Portfolio Investment
Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 52
Posted: 08 Aug 2018
Last Revised: 05 Dec 2018
Working 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
126
26.
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
259
27.
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
39
28.
The Feedback Effect of Disclosure Externalities
Number of pages: 54
Posted: 16 Apr 2018
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads
248
29.
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
79
Clarity Trumps Content: An Experiment on Information Acquisition in Beauty Contests
Number of pages: 61
Posted: 17 Jan 2019
Downloads
6
Downloads
79
30.
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
183
31.
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
170
32.
An Agency Model Free from the Utility Theory
Number of pages: 31
Posted: 07 Mar 2018
Last Revised: 02 Mar 2019
Working Paper Series
McCombs School of Business
Downloads
48
33.
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
323
34.
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
264
35.
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
316
36.
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
429
How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?
Number of pages: 123
Posted: 06 Dec 2017
Downloads
137
Downloads
429
37.
Which Specific Provisions are Constraining Banks' Market Making? Evidence from Strategic Accounting Classifications
Number of pages: 59
Posted: 10 Oct 2017
Last Revised: 09 May 2019
Working Paper Series
University of Iowa - Department of Finance
Downloads
117
38.
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
353
39.
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76
Posted: 23 Aug 2017
Last Revised: 20 Jun 2018
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 3 versions of this paper
On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76
Posted: 23 Aug 2017
Last Revised: 20 Jun 2018
Downloads
761
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
88
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
13
Downloads
761
40.
The Relationship between Dividend Payout and Price to Earnings
Number of pages: 28
Posted: 10 Aug 2017
Last Revised: 16 Oct 2017
Working Paper Series
Case Western Reserve University - Department of Banking & Finance and Case Western Reserve University - Department of Banking & Finance
Downloads
324
41.
A New Perspective on the Benefits of Slack Building Under Participative Budgeting
Number of pages: 62
Posted: 09 Aug 2017
Last Revised: 01 Dec 2018
Working Paper Series
University of Graz, Vienna University of Economics and Business and University of Graz
Downloads
128
42.
Decision Fatigue and Heuristic Analyst Forecasts
Number of pages: 46
Posted: 24 Jul 2017
Last Revised: 31 Jul 2018
Working Paper Series
University of California, Irvine - Paul Merage School of Business, University of Southern California - Marshall School of Business, University of California, Irvine and University of California, Irvine - Accounting Area
There are 2 versions of this paper
Decision Fatigue and Heuristic Analyst Forecasts
Number of pages: 46
Posted: 24 Jul 2017
Last Revised: 31 Jul 2018
Downloads
794
Decision Fatigue and Heuristic Analyst Forecasts
NBER Working Paper No. w24293
Number of pages: 56
Posted: 28 Feb 2018
Downloads
20
Downloads
794
43.
Earnings Management, Timeliness, and Corporate Information Systems
Number of pages: 74
Posted: 21 Jun 2017
Working Paper Series
NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting
Downloads
610
44.
Analysis of Financial Statements in the Sugar Industry
Number of pages: 13
Posted: 04 May 2017
Working Paper Series
Samarth S S K Ltd and Vasnatdada Sugar Institute
Downloads
234
45.
Explaining Returns through Valuation
Columbia Business School Research Paper No. 17-38
Number of pages: 57
Posted: 23 Mar 2017
Last Revised: 03 Feb 2019
Working Paper Series
City University of NY, Baruch College, Zicklin School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads
476
46.
Why Regulate Private Firm Disclosure and Auditing?
Accounting and Business Research, Vol 47, No. 5, 2017
Number of pages: 50
Posted: 09 Mar 2017
Last Revised: 10 Jun 2017
Accepted Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
547
47.
Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 66
Posted: 01 Mar 2017
Last Revised: 20 Jan 2019
Accepted Paper Series
University of Chicago - Booth School of Business, Tuck School of Business at Dartmouth College, Dartmouth College - Tuck School of Business and University of Chicago Booth School of Business
Downloads
1,636
48.
Threat of Entry and the Use of Discretion in Banks' Financial Reporting
Journal of Accounting and Economics, Forthcoming
Number of pages: 70
Posted: 25 Jan 2017
Last Revised: 12 Jul 2018
Accepted Paper Series
University of Chicago
Downloads
333
49.
Investment Dynamics and Earnings-Return Properties: A Structural Approach
Journal of Accounting Research, Forthcoming
Number of pages: 75
Posted: 12 Jan 2017
Last Revised: 10 Jan 2019
Working Paper Series
Columbia University and University of Graz - Center for Accounting Research
There are 2 versions of this paper
Investment Dynamics and Earnings-Return Properties: A Structural Approach
Journal of Accounting Research, Forthcoming
Number of pages: 75
Posted: 12 Jan 2017
Last Revised: 10 Jan 2019
Downloads
692
Investment Dynamics and Earnings-Return Properties: A Structural Approach
Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
Downloads
692
50.
Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule
Becker Friedman Institute for Research in Economics Working Paper No. 2018-32
Number of pages: 62
Posted: 06 Jan 2017
Last Revised: 23 Mar 2019
Working Paper Series
University of Chicago - Booth School of Business
Downloads
601
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