Search Results
Chicago Booth ARC: Financial Accounting (Topic)

Chicago Booth Logo
407,556 Total downloads

Viewing: 1 - 50 of 252 papers

1.

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 52
2.

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 223
3.

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 223
4.

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 198
5.

Dynamic Price Discovery in a Securities Market: Public vs. Private Offers

Number of pages: 61 Posted: 05 Jan 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads 68
6.

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 83
7.

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
8.

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 231
9.

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 247
10.

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 236
11.

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
Downloads 77
12.

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 165
13.

Auditor Change Disclosures as Signals of Earnings Management and Risk

Number of pages: 31 Posted: 22 Feb 2018
Working Paper Series
Yale School of Management and Yale University
Downloads 319
14.

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 313
15.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 66 Posted: 18 Sep 2017
Working Paper Series
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 338
16.

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

Multiple version iconThere are 3 versions of this paper

Downloads 739
17.

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 307
18.

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 778
19.

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 603
20.

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 467
21.

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 541
22.

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, USC Marshall School of Business and University of Chicago Booth School of Business
Downloads 1,586
23.

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 329
24.

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
Downloads 682
25.

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 590
26.

Proactive Financial Reporting Enforcement and Shareholder Wealth

Number of pages: 83 Posted: 27 Sep 2016 Last Revised: 06 Mar 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
Downloads 754
27.

Real Earnings Management in Sales

Journal of Accounting Research, Vol. 54, No. 5, 2016
Number of pages: 34 Posted: 16 Jul 2016 Last Revised: 24 Nov 2016
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 593
28.

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 345
29.

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 1,047
30.

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 995
31.

Corporate Culture and Analyst Catering

Journal of Accounting and Economics, forthcoming
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 30 Aug 2018
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 622
32.

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 1,144
33.

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
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 883
34.

Aggregate Earnings and Why They Matter

Journal of Accounting Literature, Forthcoming
Number of pages: 53 Posted: 19 Dec 2014 Last Revised: 08 Jan 2015
Accepted Paper Series
University of Chicago - Booth School of Business and University of Texas at Dallas
Downloads 948
35.

Earnings Management and Earnings Quality: Theory and Evidence

The Accounting Review (Forthcoming)
Number of pages: 45 Posted: 31 Oct 2014 Last Revised: 18 Oct 2018
Accepted Paper Series
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 2,140
36.

Run EDGAR Run: SEC Dissemination in a High-Frequency World

Chicago Booth Research Paper No. 14-36, Fama-Miller Working Paper
Number of pages: 63 Posted: 24 Oct 2014 Last Revised: 17 Feb 2017
Working Paper Series
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

Multiple version iconThere are 2 versions of this paper

Downloads 1,686
37.

Economic Growth and Financial Statement Verification

Chicago Booth Research Paper No. 14-30
Number of pages: 77 Posted: 30 Sep 2014 Last Revised: 02 Sep 2016
Working Paper Series
Boston University Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,125
38.

Identifying Accounting Quality

Chicago Booth Research Paper No. 14-28
Number of pages: 62 Posted: 23 Aug 2014 Last Revised: 15 Jan 2019
Working Paper Series
University of Chicago Booth School of Business
Downloads 2,556
39.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 53 Posted: 12 Jun 2014 Last Revised: 06 Apr 2017
Working Paper Series
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and University of Navarra
Downloads 1,022
40.

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, 2018
Number of pages: 51 Posted: 09 Jun 2014 Last Revised: 13 Jan 2018
Accepted Paper Series
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California

Multiple version iconThere are 2 versions of this paper

Downloads 832
41.

Mandatory Disclosure and Asymmetry in Financial Reporting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 38 Posted: 17 May 2014 Last Revised: 07 Jan 2015
Accepted Paper Series
University of California, San Diego (UCSD) - Rady School of Management and Northwestern University
Downloads 1,102
42.

Fama, Fisher, Jensen and Roll (1969): Retrospective Comments

Number of pages: 14 Posted: 16 Feb 2014 Last Revised: 13 Jan 2015
Working Paper Series
University of Chicago - Booth School of Business
Downloads 1,100
43.

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Chicago Booth Research Paper No. 14-01
Number of pages: 73 Posted: 09 Jan 2014 Last Revised: 12 Apr 2018
Working Paper Series
Boston University Questrom School of Business and University of Chicago - Booth School of Business
Downloads 1,180
44.

The Informational Role of the Media in Private Lending

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 05 Jan 2014 Last Revised: 10 Jun 2016
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California

Multiple version iconThere are 2 versions of this paper

Downloads 698
45.

The Politics of Accounting Standard-Setting: A Review of Empirical Research

Number of pages: 54 Posted: 19 Oct 2013 Last Revised: 16 Dec 2013
Working Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and The University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,693
46.

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Chicago Booth Research Paper No. 13-75
Number of pages: 75 Posted: 19 Sep 2013 Last Revised: 02 Jun 2016
Working Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,319
47.

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
Number of pages: 69 Posted: 15 Jun 2013 Last Revised: 09 Nov 2015
Accepted Paper Series
University of Chicago - Booth School of Business, London School of Economics and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,317
48.

Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?

Chicago Booth Research Paper No. 13-12
Number of pages: 53 Posted: 20 Feb 2013 Last Revised: 04 Nov 2014
Working Paper Series
University of Colorado at Boulder - Leeds School of Business, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 832
49.

Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs

Accounting Horizons, Forthcoming
Number of pages: 12 Posted: 03 Feb 2013 Last Revised: 15 May 2013
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 3,171
50.

Which U.S. Market Interactions Affect CEO Pay? Evidence from U.K. Companies

Management Science, Forthcoming
Number of pages: 34 Posted: 21 Oct 2012
Accepted Paper Series
Tuck School of Business at Dartmouth College, Stanford Graduate School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 281