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Chicago Booth ARC: Financial Accounting (Topic)

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405,245 Total downloads

Viewing: 1 - 50 of 251 papers

1.

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 125
2.

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 188
3.

Equity Book Values Greater Than Market Values: Accounting, Risk, or Mispricing?

Number of pages: 55 Posted: 08 Jan 2019
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads 169
4.

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 60
5.

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 70
6.

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
7.

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 172
8.

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 239
9.

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 206
10.

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 75
11.

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 161
12.

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 307
13.

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 304
14.

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 325
15.

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 718
16.

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 287
17.

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 767
18.

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 587
19.

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 452
20.

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 528
21.

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 1,513
22.

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 324
23.

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 675
24.

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: 15 May 2018
Working Paper Series
University of Chicago - Booth School of Business
Downloads 571
25.

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 738
26.

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

Multiple version iconThere are 2 versions of this paper

Downloads 582
27.

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 341
28.

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 1,021
29.

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 984
30.

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 607
31.

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 1,140
32.

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 881
33.

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 938
34.

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 2,110
35.

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 1,669
36.

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 1,123
37.

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 2,521
38.

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 1,018
39.

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 819
40.

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 1,095
41.

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 1,082
42.

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 1,154
43.

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 694
44.

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 1,672
45.

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 1,309
46.

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 2,304
47.

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 828
48.

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 3,158
49.

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 280
50.

Competition and Voluntary Disclosure: Evidence from Deregulation in the Banking Industry

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 16 Aug 2012 Last Revised: 05 Sep 2018
Accepted Paper Series
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
Downloads 1,487