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Chicago Booth ARC: Financial Accounting (Topic)

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425,653 Total downloads

Viewing: 1 - 50 of 269 papers

1.

When Does the Bond Price Reaction to Earnings Announcements Predict Future Stock Returns?

Journal of Accounting & Economics (JAE), Vol. 64, No. 1, 2017
Number of pages: 30 Posted: 18 Jun 2020
Accepted Paper Series
Haas School of Business - UC Berkeley
Downloads 23
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 42
3.

Firm Disclosure and Individual and Institutional Investors

Number of pages: 54 Posted: 14 Apr 2020 Last Revised: 01 Jul 2020
Working Paper Series
BI Norwegian Business School, Umeå University - Umeå School of Business and Economics and University of Umea
Downloads 43
4.

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 89
5.

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 83
6.

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 71
7.

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

Management Science, Forthcoming
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 120
8.

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 183
10.

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
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads 460
11.

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 192
12.

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 1,177
13.

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 Yale School of Management
Downloads 142
14.

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
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 276
16.

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 233
17.

Tax Avoidance and the Real Effect of Tax-Risk Disclosures

Chicago Booth Research Paper No. 19-14
Number of pages: 57 Posted: 16 May 2019 Last Revised: 25 May 2019
Working Paper Series
University of Chicago Booth School of Business
Downloads 312
18.

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

Number of pages: 84 Posted: 01 Apr 2019 Last Revised: 19 Jun 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 282
19.

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 126
20.

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 459
21.

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 459
22.

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 342
23.

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 122
24.

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 120
25.

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 505
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 296
27.

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 346
28.

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 Peking University

Multiple version iconThere are 2 versions of this paper

Downloads 94
29.

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 196
30.

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 360
31.

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 349
32.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 07 Feb 2020
Working Paper Series
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and ESMT Berlin
Downloads 455
33.

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: 61 Posted: 23 Aug 2017 Last Revised: 24 Mar 2020
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 3 versions of this paper

Downloads 934
34.

The Relationship between Dividend Payout and Price to Earnings

Number of pages: 27 Posted: 10 Aug 2017 Last Revised: 11 Dec 2019
Working Paper Series
Case Western Reserve University - Department of Banking & Finance and Case Western Reserve University - Department of Banking & Finance
Downloads 392
35.

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

Multiple version iconThere are 2 versions of this paper

Downloads 887
36.

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 SDA Bocconi School of Management
Downloads 701
37.

Explaining Returns through Valuation

Columbia Business School Research Paper No. 17-38
Number of pages: 57 Posted: 23 Mar 2017 Last Revised: 27 Oct 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 542
38.

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 634
39.

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 1,858
40.

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 347
41.

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 Amsterdam

Multiple version iconThere are 2 versions of this paper

Downloads 736
42.

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
Washington University in St. Louis - Olin Business School
Downloads 705
43.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 27 Sep 2016 Last Revised: 06 Oct 2019
Accepted 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 932
44.

Real Earnings Management in Sales

Journal of Accounting Research, Vol. 54, No. 5, 2016
Number of pages: 34 Posted: 16 Jul 2016 Last Revised: 16 Dec 2019
Accepted Paper Series
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
Downloads 632
45.

Explaining CEO Retention in Misreporting Firms

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 28 May 2016
Accepted Paper Series
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

Multiple version iconThere are 2 versions of this paper

Downloads 371
46.

IFRS – Ten Years Later

Accounting and Business Research vol 46 (5)
Number of pages: 53 Posted: 09 Mar 2016 Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,146
47.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,046
48.

Corporate Culture and Analyst Catering

Journal of Accounting and Economics, Volume 67, Issue 1, Pages 120-143
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 07 Jan 2020
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 665
49.

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

Chicago Booth Research Paper No. 15-06
Number of pages: 20 Posted: 08 Feb 2015
Working Paper Series
University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business
Downloads 1,194
50.

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
Number of pages: 82 Posted: 19 Jan 2015 Last Revised: 22 Dec 2016
Working Paper Series
The Wharton School of the University of Pennsylvania, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 4 versions of this paper

Downloads 902