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
13.
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
120
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
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
2,545
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
34
Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
The Review of Financial Studies, Forthcoming
Posted: 02 Nov 2019
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
18.
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
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
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
1,108
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
14
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
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
501
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
70
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
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
233
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
55
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
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
420
Going the Extra Mile: Distant Lending and Credit Cycles
CFS Working Paper, No. 623, 2019
Number of pages: 67
Posted: 10 Jun 2019
Downloads
115
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
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
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
91
Clarity Trumps Content: An Experiment on Information Acquisition in Beauty Contests
Number of pages: 61
Posted: 17 Jan 2019
Downloads
18
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
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