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Chicago Booth ARC: Financial Accounting (Topic)

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440,215 Total downloads

Viewing: 1 - 50 of 281 papers

1.

Investor Relations, Engagement, and Shareholder Activism

Number of pages: 52 Posted: 27 Apr 2021
Working Paper Series
Washington University in St. Louis - John M. Olin Business School, University of Michigan, Stephen M. Ross School of Business, Pennsylvania State University and University of Notre Dame
Downloads 109
2.

What's My Target? Individual Analyst Forecasts and Last-Chance Earnings Management

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 45 Posted: 12 Apr 2021 Last Revised: 17 May 2021
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 38
3.

The Information Content of Corporate Websites

Number of pages: 38 Posted: 10 Mar 2021
Working Paper Series
University of Pennsylvania - Accounting Department and The Wharton School, University of Pennsylvania
Downloads 196
4.

Financial Reporting Fraud and Delegated Investment

Number of pages: 60 Posted: 26 Feb 2021
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Central Florida and Washington State University - Carson College of Business
Downloads 65
5.

Silence Can Be Golden: On the Value of Allowing Managers to Keep Silent When Information is Soft

Journal of Accounting and Economics, Forthcoming.
Number of pages: 54 Posted: 18 Feb 2021 Last Revised: 23 Apr 2021
Accepted Paper Series
Tel Aviv University, Coller School of Management
Downloads 76
6.

News Management, Moral Hazard, and the Properties of Earnings, Prices, and Compensation

Number of pages: 45 Posted: 18 Feb 2021
Working Paper Series
The University of Chicago Booth School of Business
Downloads 36
7.

Asset Transfer Measurement Rules

Number of pages: 59 Posted: 12 Feb 2021
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota
Downloads 30
8.

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Number of pages: 50 Posted: 12 Feb 2021
Working Paper Series
University of Bristol, University of Houston - C.T. Bauer College of Business and University of Groningen
Downloads 62
9.

A Needle Found: Machine Learning Does Not Significantly Improve Corporate Fraud Detection Beyond a Simple Screen on Sales Growth

Number of pages: 44 Posted: 03 Feb 2021
Working Paper Series
University of California, Berkeley - Accounting Group
Downloads 236
10.

SEC Rule 14a-8 Shareholder Proposals: No-Action Requests, Determinants, and the Role of SEC Staff

Number of pages: 50 Posted: 23 Dec 2020
Working Paper Series
Duke University, Fuqua School of Business, Accounting
Downloads 87
11.

Outside Investor Access to Top Management: Market Monitoring vs. Stock Price Manipulation

Number of pages: 44 Posted: 22 Sep 2020
Working Paper Series
Government of Canada - Bank of Canada
Downloads 55
12.

Are Critical Audit Matters Informative?

NYU Stern School of Business Forthcoming
Number of pages: 48 Posted: 10 Sep 2020
Working Paper Series
Prudential Financial - Quantitative Management Associates, New York University, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Bucknell University Freeman College of Management
Downloads 368
13.

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 75
14.

Firm Disclosure and Individual and Institutional Investors

Number of pages: 61 Posted: 14 Apr 2020 Last Revised: 22 Feb 2021
Working Paper Series
BI Norwegian Business School, Umeå University - Umeå School of Business and Economics and Umea School of Business, Economics and Statistics, Umeå University
Downloads 122
15.

The Distraction Effect of Non-Audit Services on Audit Quality

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 07 Apr 2020 Last Revised: 18 Nov 2020
Accepted 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 275
16.

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

Multiple version iconThere are 2 versions of this paper

Downloads 146
17.

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 113
18.

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 219
19.

CECL: Timely Loan Loss Provisioning and Bank Regulation

Number of pages: 61 Posted: 25 Feb 2020 Last Revised: 08 Sep 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 339
21.

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 723
22.

The Influence of Loan Officers on Loan Contract Design and Performance

Journal of Accounting & Economics (JAE), Vol. 71, No. 1, 2021
Number of pages: 60 Posted: 09 Aug 2019 Last Revised: 06 Dec 2020
Accepted 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 306
23.

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 115 Posted: 31 Jul 2019 Last Revised: 17 May 2021
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 2,103
24.

From implicit to explicit: The impact of disclosure requirements on hidden transaction costs

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Jun 2019 Last Revised: 17 Nov 2020
Accepted Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Haas School of Business - UC Berkeley and Yale School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 233
25.

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 85
26.

The Effect of Market Transparency on Corporate Disclosure

Number of pages: 59 Posted: 31 May 2019 Last Revised: 17 May 2021
Working Paper Series
Downloads 336
27.

Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk

Review of Accounting Studies, forthcoming
Number of pages: 61 Posted: 29 May 2019 Last Revised: 13 Jan 2021
Accepted Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Indiana University
Downloads 346
28.

How Costly Is Tax Avoidance? Evidence from Structural Estimation

Chicago Booth Research Paper No. 19-14, Fama-Miller Working Paper
Number of pages: 62 Posted: 16 May 2019 Last Revised: 23 Jul 2020
Working Paper Series
University of Chicago Booth School of Business
Downloads 501
29.

Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls

Number of pages: 57 Posted: 01 Apr 2019 Last Revised: 03 Sep 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 424
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 156
31.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
Working Paper Series
Unaffiliated Authors, 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 550
32.

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 654
33.

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

Number of pages: 52 Posted: 08 Jan 2019 Last Revised: 10 Mar 2021
Working Paper Series
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads 395
34.

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 141
35.

Word-of-Mouth Communication, Noise-Driven Volatility, and Public Disclosure

Journal of Accounting & Economics (JAE), Forthcoming https://doi.org/10.1016/j.jacceco.2020.101363
Posted: 27 Dec 2018 Last Revised: 28 Sep 2020
Accepted Paper Series
Duke University - Fuqua School of Business and The University of Texas at Austin - McCombs School of Business
36.

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 687
37.

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 327
38.

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As

Journal of Accounting Research [58(5): 1249-1297 (December 2020)]
Number of pages: 62 Posted: 16 Apr 2018 Last Revised: 28 Dec 2020
Accepted Paper Series
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 489
39.

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 102
40.

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 215
41.

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 379
42.

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 - Department of Accounting, University of Iowa - Department of Accounting, The University of Arizona - Eller College of Management and University of Houston - C.T. Bauer College of Business
Downloads 369
43.

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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 565
44.

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 1,156
45.

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 451
46.

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 958
47.

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 730
48.

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 569
49.

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 705
50.

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 1,980