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SSRN eLibrary Search Results
Earnings Management, Timeliness, and Corporate Information Systems
Eli Bartov, Antonio Marra II, Andrea Dossi and Angela Kate Pettinicchio
NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: June 21, 2017
Working Paper Series
107 downloads
Explaining Returns through Valuation
Columbia Business School Research Paper No. 17-38
Erik Johannesson and James A. Ohlson
Columbia University - Columbia Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 23, 2017
Working Paper Series
241 downloads
Why Regulate Private Firm Disclosure and Auditing?
Accounting and Business Research, Vol 47, No. 5, 2017
Michael Minnis and Nemit Shroff
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 09, 2017
Last Revised: June 10, 2017
Accepted Paper Series
291 downloads
Earnings, Retained Earnings, and Book-to-Market in the Cross Section of Expected Returns
Chicago Booth Research Paper No. 17-03
Ray Ball, Joseph J. Gerakos, Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago - Accounting, Tuck School of Business at Dartmouth College, USC Marshall School of Business and University of Chicago Booth School of Business
Date Posted: March 01, 2017
Last Revised: March 08, 2017
Working Paper Series
650 downloads
Competition and the Use of Discretion in Financial Reporting: Evidence from Community Banks
Rimmy E. Tomy
University of Chicago
Date Posted: January 25, 2017
Working Paper Series
147 downloads
Investment Dynamics and Earnings-Return Properties: A Structural Approach
Matthias Breuer and David Windisch
University of Chicago - Booth School of Business and University of Graz - Center for Accounting Research
Date Posted: January 12, 2017
Last Revised: January 20, 2017
Working Paper Series
366 downloads
Occupational Licensing and Accountant Quality: Evidence from Linkedin
John Manuel Barrios Jr.
University of Chicago - Booth School of Business
Date Posted: January 06, 2017
Last Revised: January 07, 2017
Working Paper Series
243 downloads
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
Journal of Accounting Research, Forthcoming
Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz
University of Chicago - Booth School of Business, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: December 23, 2016
Accepted Paper Series
Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses
Ling Yang
University of Chicago - Booth School of Business
Date Posted: December 23, 2016
Last Revised: April 07, 2017
Working Paper Series
119 downloads
Proactive Financial Reporting Enforcement and Firm Value
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 27, 2016
Last Revised: June 13, 2017
Working Paper Series
444 downloads
Real Earnings Management in Sales
Journal of Accounting Research, Vol. 54, No. 5, 2016
Michael Ahearne, Jeffrey Patrick Boichuk, Craig J. Chapman and Thomas J. Steenburgh
University of Houston - C.T. Bauer College of Business, University of Virginia - McIntire School of Commerce, Northwestern University - Kellogg School of Management and University of Virginia - Darden Graduate School of Business
Date Posted: July 16, 2016
Last Revised: November 24, 2016
Accepted Paper Series
459 downloads
Explaining CEO Retention in Misreporting Firms
Journal of Financial Economics (JFE), Forthcoming
Messod Daniel Beneish, Cassandra D. Marshall and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting, University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
Date Posted: May 28, 2016
Accepted Paper Series
261 downloads
Do Ultimate Owners Follow the Pecking Order Theory?
Quarterly Review of Economics and Finance, Forthcoming
Rodrigo M. Zeidan, Koresh Galil and Offer Moshe Shapir
NYU Shanghai, Ben-Gurion University of the Negev - Department of Economics and New York University (NYU) - NYU Shanghai
Date Posted: March 16, 2016
Last Revised: May 11, 2017
Accepted Paper Series
33 downloads
IFRS – Ten Years Later
Accounting and Business Research vol 46 (5)
Ray Ball
University of Chicago - Accounting
Date Posted: March 09, 2016
Last Revised: July 09, 2016
Accepted Paper Series
694 downloads
Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements
Chicago Booth Research Paper No. 15-42
Philip G. Berger, Michael Minnis and Andrew Sutherland
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 23, 2015
Last Revised: May 24, 2017
Working Paper Series
727 downloads
Corporate Culture and Analyst Catering
Kelley School of Business Research Paper No. 15-57
Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting
Date Posted: August 09, 2015
Last Revised: June 07, 2017
Working Paper Series
446 downloads
Investment Forecast Disclosure and the Cost of Equity Capital: Evidence from the Treatment Effect Estimates Model
Yoshinori Shimada
Tokyo University of Science
Date Posted: March 24, 2015
Last Revised: June 02, 2017
Working Paper Series
219 downloads
The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure
Chicago Booth Research Paper No. 15-06
Gregory S. Miller and Douglas J. Skinner
University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business
Date Posted: February 08, 2015
Working Paper Series
1023 downloads
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
European Corporate Governance Institute (ECGI) - Law Working Paper No. 303/2016, Chicago Booth Research Paper No. 15-03
Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz
University of Chicago - Booth School of Business, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 19, 2015
Last Revised: December 22, 2016
Working Paper Series
767 downloads
Aggregate Earnings and Why They Matter
Journal of Accounting Literature, Forthcoming
Ray Ball and Gil Sadka
University of Chicago - Accounting and University of Texas at Dallas
Date Posted: December 19, 2014
Last Revised: January 08, 2015
Accepted Paper Series
811 downloads
Earnings Management and Earnings Quality: Theory and Evidence
Stanford University Graduate School of Business Research Paper No. 14-44
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, New York University (NYU) - Leonard N. Stern School of Business and Stanford Graduate School of Business
Date Posted: October 31, 2014
Working Paper Series
1722 downloads
Run EDGAR Run: SEC Dissemination in a High-Frequency World
Chicago Booth Research Paper No. 14-36, Fama-Miller Working Paper
Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business
Date Posted: October 24, 2014
Last Revised: February 17, 2017
Working Paper Series
1437 downloads
Economic Growth and Financial Statement Verification
Chicago Booth Research Paper No. 14-30
Petro Lisowsky, Michael Minnis and Andrew Sutherland
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 30, 2014
Last Revised: September 02, 2016
Working Paper Series
931 downloads
Identifying Accounting Quality
Chicago Booth Research Paper No. 14-28
Valeri V. Nikolaev
University of Chicago Booth School of Business
Date Posted: August 23, 2014
Last Revised: January 06, 2017
Working Paper Series
1909 downloads
Bank Earnings and Regulatory Capital Management Using Available for Sale Securities
Mary E. Barth, Javier Gómez Biscarri, Ron Kasznik and Germán López-Espinosa
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and University of Navarra
Date Posted: June 12, 2014
Last Revised: April 06, 2017
Working Paper Series
898 downloads
Active CDS Trading and Managers’ Voluntary Disclosure
Chicago Booth Research Paper No. 14-15, Rotman School of Management Working Paper No. 2447220, Singapore Management University School of Accountancy Research Paper No. 2015-27, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman
Singapore Management University - School of Accountancy, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California
Date Posted: June 09, 2014
Last Revised: February 12, 2016
Working Paper Series
563 downloads
Mandatory Disclosure and Asymmetry in Financial Reporting
Journal of Accounting & Economics (JAE), Forthcoming
Jeremy Bertomeu and Robert P. Magee
City University of New York (CUNY) - Stan Ross Department of Accountancy and Northwestern University
Date Posted: May 17, 2014
Last Revised: January 07, 2015
Accepted Paper Series
1002 downloads
Fama, Fisher, Jensen and Roll (1969): Retrospective Comments
Ray Ball
University of Chicago - Accounting
Date Posted: February 16, 2014
Last Revised: January 13, 2015
Working Paper Series
860 downloads
Accounting Choices and Capital Allocation: Evidence from Large Private U.S. Firms
Chicago Booth Research Paper No. 14-01
Petro Lisowsky and Michael Minnis
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Chicago - Booth School of Business
Date Posted: January 09, 2014
Last Revised: January 06, 2017
Working Paper Series
897 downloads
The Informational Role of the Media in Private Lending
Journal of Accounting Research, Forthcoming
Robert M. Bushman, Christopher D. Williams and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Date Posted: January 05, 2014
Last Revised: June 10, 2016
Accepted Paper Series
563 downloads
The Politics of Accounting Standard-Setting: A Review of Empirical Research
Brandon Gipper, Brett Lombardi and Douglas J. Skinner
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and The University of Chicago - Booth School of Business
Date Posted: October 19, 2013
Last Revised: December 16, 2013
Working Paper Series
1268 downloads
Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
Chicago Booth Research Paper No. 13-75
Michael Minnis and Andrew Sutherland
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 19, 2013
Last Revised: June 02, 2016
Working Paper Series
1204 downloads
Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption
Journal of Accounting Research (Forthcoming), Fox School of Business Research Paper No. 15-083
Ray Ball, Xi Li and Lakshmanan Shivakumar
University of Chicago - Accounting, London School of Economics and London Business School
Date Posted: June 15, 2013
Last Revised: November 09, 2015
Accepted Paper Series
2127 downloads
Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?
Chicago Booth Research Paper No. 13-12
Jonathan L. Rogers, Catherine M. Schrand and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Date Posted: February 20, 2013
Last Revised: November 04, 2014
Working Paper Series
757 downloads
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Accounting Horizons, Forthcoming
Ray Ball
University of Chicago - Accounting
Date Posted: February 03, 2013
Last Revised: May 15, 2013
Accepted Paper Series
2886 downloads
Which U.S. Market Interactions Affect CEO Pay? Evidence from U.K. Companies
Management Science, Forthcoming
Joseph J. Gerakos, Joseph D. Piotroski and Suraj Srinivasan
Tuck School of Business at Dartmouth College, Stanford Graduate School of Business and Harvard Business School
Date Posted: October 21, 2012
Accepted Paper Series
269 downloads
Competition and Voluntary Disclosure: Evidence from Deregulation in the Banking Industry
Chicago Booth Research Paper No. 12-29
Jeffrey J. Burks, Christine Cuny, Joseph J. Gerakos and Joao Granja
University of Notre Dame, New York University (NYU) - Leonard N. Stern School of Business, Tuck School of Business at Dartmouth College and University of Chicago - Booth School of Business
Date Posted: August 16, 2012
Last Revised: November 16, 2016
Working Paper Series
1101 downloads
Dynamic Threshold Values in Earnings-Based Covenants
Journal of Accounting & Economics (JAE), Forthcoming, Chicago Booth Research Paper No. 12-40
Ningzhong Li, Florin P. Vasvari and Regina Wittenberg Moerman
University of Texas at Dallas, London Business School and University of Southern California
Date Posted: August 14, 2012
Last Revised: July 24, 2015
Working Paper Series
523 downloads
Audit Quality and Auditor Reputation: Evidence from Japan
Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Douglas J. Skinner and Suraj Srinivasan
The University of Chicago - Booth School of Business and Harvard Business School
Date Posted: July 29, 2012
Accepted Paper Series
1185 downloads
Regression-Based Earnings Forecasts
Chicago Booth Research Paper No. 12-26
Joseph J. Gerakos and Robert B. Gramacy
Tuck School of Business at Dartmouth College and University of Chicago - Booth School of Business
Date Posted: July 19, 2012
Last Revised: October 26, 2013
Working Paper Series
1391 downloads
Decomposing value
Fama-Miller Working Paper, Chicago Booth Research Paper No. 12-18
Joseph J. Gerakos and Juhani T. Linnainmaa
Tuck School of Business at Dartmouth College and USC Marshall School of Business
Date Posted: June 13, 2012
Last Revised: December 24, 2016
Working Paper Series
1814 downloads
Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low
Review of Accounting Studies, Vol. 17, No. 3, 2012
Hans Bonde Christensen
University of Chicago - Booth School of Business
Date Posted: March 09, 2012
Last Revised: May 28, 2012
Accepted Paper Series
1189 downloads
Discussion of 'Detecting Earnings Management: A New Approach'
Journal of Accounting Research, Forthcoming
Joseph J. Gerakos
Tuck School of Business at Dartmouth College
Date Posted: February 10, 2012
Accepted Paper Series
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
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
Date Posted: January 05, 2012
Last Revised: November 24, 2015
Working Paper Series
2664 downloads
Disclosure Tone and Shareholder Litigation
Accounting Review, Vol. 86, No. 6, 2011
Jonathan L. Rogers, Andrew Van Buskirk and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Colorado at Boulder - Leeds School of Business
Date Posted: November 02, 2011
Accepted Paper Series
561 downloads
Mark-to-Market Accounting and Information Asymmetry in Banks
Chicago Booth Research Paper No. 12-35, LBS Accounting Subject Area Working Paper
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School
Date Posted: October 23, 2011
Last Revised: September 28, 2012
Working Paper Series
1999 downloads
Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
Ryan T. Ball
The Stephen M. Ross School of Business at the University of Michigan
Date Posted: April 27, 2011
Accepted Paper Series
1230 downloads
Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, Forthcoming
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
Date Posted: April 26, 2011
Accepted Paper Series
Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy
Chicago Booth Research Paper No. 11-13
Pingyang Gao and Pierre Jinghong Liang
University of Chicago - Booth School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: March 08, 2011
Last Revised: February 21, 2012
Working Paper Series
656 downloads
On Estimating Conditional Conservatism
Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
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
Date Posted: February 12, 2011
Last Revised: December 03, 2012
Accepted Paper Series
1801 downloads
