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Chicago Booth ARC: Regulations & Institutions (Topic)

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245,795 Total downloads

Viewing: 1 - 50 of 125 papers

1.

From Implicit to Explicit: The Consequences of Fee Disclosure

Number of pages: 41 Posted: 30 Jun 2019
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business, Haas School of Business - UC Berkeley and Stanford University, Graduate School of Business, Students
Downloads 44
2.

The Causal Effect of Market Transparency on Corporate Disclosure

Number of pages: 54 Posted: 31 May 2019 Last Revised: 25 Jun 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 131
3.

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 70
4.

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 257
5.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 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
Downloads 597
6.

Dynamic Price Discovery: Transparency vs. Information Design

Number of pages: 62 Posted: 05 Jan 2019 Last Revised: 02 Jul 2019
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT), Department of Economics
Downloads 74
7.

Corporate Tax Enforcement Externalities and the Banking Sector

Number of pages: 56 Posted: 21 Nov 2018 Last Revised: 20 May 2019
Working Paper Series
University of Chicago - Booth School of Business and WHU - Otto Beisheim School of Management
Downloads 122
8.

Going the Extra Mile: Distant Lending and Credit Cycles

Number of pages: 64 Posted: 13 Nov 2018
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

Multiple version iconThere are 3 versions of this paper

Downloads 191
9.

SEC Regulation S-K and Board Diversity

Number of pages: 44 Posted: 15 Aug 2018
Working Paper Series
Virginia Tech and Washington University in St. Louis
Downloads 71
10.

Regulatory Cooperation and Foreign Portfolio Investment

Ross School of Business Paper No. 1385, Kenan Institute of Private Enterprise Research Paper No. 18-38
Number of pages: 52 Posted: 08 Aug 2018 Last Revised: 05 Dec 2018
Working Paper Series
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business, University of Michigan - Ross School of Business and University of Utah
Downloads 126
11.

Going Public in China: Reverse Mergers versus IPOs

Stanford University Graduate School of Business Research Paper No. 18-15
Number of pages: 61 Posted: 14 Mar 2018 Last Revised: 08 Apr 2019
Working Paper Series
Stanford University - Graduate School of Business, University of International Business and Economics (UIBE) - School of Banking and Finance and Tsinghua University
Downloads 183
12.

How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?

Number of pages: 117 Posted: 05 Nov 2017 Last Revised: 15 Jul 2018
Working Paper Series
Columbia University

Multiple version iconThere are 2 versions of this paper

Downloads 429
13.

Which Specific Provisions are Constraining Banks' Market Making? Evidence from Strategic Accounting Classifications

Number of pages: 59 Posted: 10 Oct 2017 Last Revised: 09 May 2019
Working Paper Series
University of Iowa - Department of Finance
Downloads 117
14.

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 601
15.

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 776
16.

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 1,070
17.

Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda

Number of pages: 56 Posted: 20 Oct 2015 Last Revised: 07 Nov 2017
Working Paper Series
Carnegie Mellon University, Brock University and Carnegie Mellon University - David A. Tepper School of Business
Downloads 348
18.

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 1,003
19.

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 887
20.

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 1,693
21.

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 1,106
22.

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 1,196
23.

The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices

Chicago Booth Research Paper No. 14-33
Number of pages: 66 Posted: 22 Oct 2013 Last Revised: 01 Nov 2018
Working Paper Series
University of Chicago - Booth School of Business, University of California San Diego and University of Chicago - Booth School of Business
Downloads 1,525
24.

Contracting on GAAP Changes: Large Sample Evidence

Chicago Booth Research Paper No. 13-66
Number of pages: 41 Posted: 02 Aug 2013 Last Revised: 01 Mar 2017
Working Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 643
25.

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 2,326
26.

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 3,179
27.

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
Number of pages: 13 Posted: 09 Mar 2012 Last Revised: 28 May 2012
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,283
28.

Mark-to-Market Accounting and Information Asymmetry in Banks

Chicago Booth Research Paper No. 12-35, LBS Accounting Subject Area Working Paper
Number of pages: 81 Posted: 23 Oct 2011 Last Revised: 28 Sep 2012
Working Paper Series
University of Chicago - Booth School of Business, University of Rochester - Simon Business School and London Business School
Downloads 2,122
29.

Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy

Chicago Booth Research Paper No. 11-13
Number of pages: 32 Posted: 08 Mar 2011 Last Revised: 22 Mar 2018
Working Paper Series
Booth School of Business, University of Chicago and Tepper School of Business, Carnegie Mellon University
Downloads 689
30.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016
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 3 versions of this paper

Downloads 3,458
31.

Listing Choices and Self-Regulation: The Experience of the AIM

Chicago Booth Research Paper No. 11-04
Number of pages: 62 Posted: 13 Jan 2011 Last Revised: 19 Sep 2012
Working Paper Series
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 520
32.

Agency Conflicts, Prudential Regulation, and Marking to Market

Chicago Booth Research Paper No. 11-05
Number of pages: 53 Posted: 13 Jan 2011
Working Paper Series
University of Houston, Booth School of Business, University of Chicago and Georgia State University
Downloads 398
33.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Posted: 22 Mar 2010
Accepted Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

34.

Media Coverage and the Stock Market Valuation of TARP Participating Banks

European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
Number of pages: 47 Posted: 07 Mar 2010 Last Revised: 12 Mar 2015
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and University of Southern California
Downloads 880
35.

The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?

Journal of Applied Corporate Finance, Forthcoming
Number of pages: 27 Posted: 20 Nov 2009 Last Revised: 11 Dec 2009
Accepted Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,556
36.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48 Posted: 15 Oct 2009 Last Revised: 15 Dec 2009
Working Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 10,354
37.

CEO and Board Chair Roles: To Split or Not to Split

Chicago Booth Research Paper No. 09-23
Number of pages: 53 Posted: 01 Jun 2009 Last Revised: 29 Jan 2010
Accepted Paper Series
Harvard Business School, University of Illinois at Chicago - College of Business Administration and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,075
38.

The Crisis of Fair Value Accounting: Making Sense of the Recent Debate

Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
Number of pages: 28 Posted: 21 Apr 2009
Accepted Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads 14,733
39.

Disclosure Tone and Shareholder Litigation

Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 51 Posted: 23 Jan 2009 Last Revised: 01 Nov 2011
Working Paper Series
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

Multiple version iconThere are 2 versions of this paper

Downloads 1,285
40.

Disclosure Quality, Cost of Capital, and Investors' Welfare

Chicago GSB Research Paper No. 08-06 , Accounting Review, Forthcoming
Number of pages: 46 Posted: 07 Jul 2008 Last Revised: 10 Sep 2009
Working Paper Series
Booth School of Business, University of Chicago
Downloads 2,281
41.

Do Foreigners Invest Less in Poorly Governed Firms?

Review of Financial Studies, 2008
Posted: 19 Mar 2008
Accepted Paper Series
University of Chicago - Booth School of Business, University of Utah - Department of Finance and University of Virginia - Darden Business School

Multiple version iconThere are 4 versions of this paper

42.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 12,897
43.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16
Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 5,363
44.

Was the Sarbanes-Oxley Act of 2002 Really this Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions

Journal of Accounting & Economics (JAE), Vol. 44, 2007
Number of pages: 33 Posted: 03 Jun 2007
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,319
45.

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism

Number of pages: 54 Posted: 08 May 2007
Working Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Rochester Institute of Technology (RIT)

Multiple version iconThere are 2 versions of this paper

Downloads 1,287
46.

Tax Benefits as a Source of Merger Premiums in Acquisitions of Private Corporations

Accounting Review, Forthcoming
Posted: 07 May 2007
Accepted Paper Series
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
47.

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Rock Center for Corporate Governance at Stanford University Working Paper No. 11
Number of pages: 59 Posted: 15 Jan 2007 Last Revised: 08 Oct 2013
Accepted Paper Series
Stanford Graduate School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,042
48.

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, No. 2, May 2005
Posted: 14 Jan 2007
Accepted Paper Series
Harvard Business School

Multiple version iconThere are 3 versions of this paper

49.

Taxes and the Backdating of Stock Option Exercise Dates

Number of pages: 50 Posted: 05 Jan 2007 Last Revised: 28 Sep 2008
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 635
50.

Audit Committee Financial Literacy: What Might it Mean and Why Bother?

Networks Financial Institute Policy Brief No. 2006-PB-17
Number of pages: 23 Posted: 29 Nov 2006
Working Paper Series
University of Chicago - Accounting, Independent and William E. Wecker Associates, Inc.
Downloads 667