SSRN Chicago Booth ARC: Regulations & Institutions (Topic)

1.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming

Number of pages: 65 Posted: 13 Sep 2006

Accepted Paper Series

Ray Ball

University of Chicago - Accounting

Downloads 26,831

2.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000

Number of pages: 115 Posted: 28 Apr 2002

Working Paper Series

Robert M. Bushman and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 15,176

3.

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

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

Downloads 13,812

4.

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

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi

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)

There are 2 versions of this paper

Downloads 11,998

5.

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

Christian Laux and Christian Leuz

Vienna University of Economics and Business and University of Chicago - Booth School of Business

There are 3 versions of this paper

Downloads 9,834

6.

Earnings Management and Investor Protection: An International Comparison

MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper

Number of pages: 32 Posted: 18 Sep 2001 Last Revised: 17 Mar 2008

Working Paper Series

Christian Leuz, Dhananjay Nanda and Peter D. Wysocki

University of Chicago - Booth School of Business, University of Miami - School of Business Administration and Boston University Questrom School of Business

There are 2 versions of this paper

Downloads 8,323

7.

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Number of pages: 26 Posted: 08 May 2000

Working Paper Series

Patricia M. Dechow and Douglas J. Skinner

University of Southern California - Leventhal School of Accounting and The University of Chicago - Booth School of Business

Downloads 8,287

8.

Transparency, Financial Accounting Information, and Corporate Governance

Economic Policy Review, Vol. 9, No. 1, April 2003

Number of pages: 23 Posted: 07 Sep 2005

Accepted Paper Series

Robert M. Bushman and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Downloads 7,127

9.

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

Ray Ball

University of Chicago - Accounting

There are 2 versions of this paper

Downloads 6,083

10.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper

Number of pages: 52 Posted: 28 Sep 2005

Working Paper Series

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

There are 3 versions of this paper

Downloads 6,014

11.

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999

Working Paper Series

Christian Leuz and Robert E. Verrecchia

University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

There are 2 versions of this paper

Downloads 5,514

12.

The Effect of International Institutional Factors on Properties of Accounting Earnings

University of Rochester Working Paper FR 99-12

Number of pages: 49 Posted: 15 Sep 1999

Working Paper Series

Ray Ball, S.P. Kothari and Ashok Robin

University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)

Downloads 5,390

13.

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

Ray Ball, S.P. Kothari and Valeri V. Nikolaev

University of Chicago - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

There are 3 versions of this paper

Downloads 5,180

14.

Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002

Number of pages: 44 Posted: 06 Jan 2004

Working Paper Series

Ray Ball, Ashok Robin and Joanna Shuang Wu

University of Chicago - Accounting, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School

Downloads 4,831

15.

Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods

Number of pages: 44 Posted: 09 Jan 2004

Working Paper Series

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

There are 2 versions of this paper

Downloads 4,580

16.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

ECGI - Law Working Paper No. 15/2003, Rodney L. White Center for Financial Research Working Paper No. 17-04, AFA 2005 Philadelphia Meetings

Number of pages: 65 Posted: 21 Dec 2004

Working Paper Series

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 4,357

17.

What Determines Corporate Transparency?

Number of pages: 50 Posted: 30 Aug 2003

Working Paper Series

Robert M. Bushman, Joseph D. Piotroski and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School, Stanford Graduate School of Business and University of Chicago - Booth School of Business

Downloads 3,924

18.

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

Joseph D. Piotroski and Suraj Srinivasan

Stanford Graduate School of Business and Harvard Business School

There are 2 versions of this paper

Downloads 3,892

19.

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Number of pages: 43 Posted: 28 Jun 2001

Working Paper Series

Christian Leuz

University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 3,398

20.

Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations

ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045

Number of pages: 70 Posted: 24 Oct 2005 Last Revised: 13 Feb 2011

Working Paper Series

Christian Leuz, Alexander J. Triantis and Tracy Yue Wang

University of Chicago - Booth School of Business, University of Maryland - Robert H. Smith School of Business and University of Minnesota - Twin Cities - Carlson School of Management

There are 2 versions of this paper

Downloads 3,362

21.

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

Hans Bonde Christensen, Luzi Hail and Christian Leuz

University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 3 versions of this paper

Downloads 3,185

22.

Earnings Quality in U.K. Private Firms

LBS Accounting Subject Area Working Paper No. ACCT025

Number of pages: 65 Posted: 20 May 2004

Working Paper Series

Ray Ball and Lakshmanan Shivakumar

University of Chicago - Accounting and London Business School

There are 2 versions of this paper

Downloads 3,171

23.

The Sarbanes-Oxley Act and Firms' Going-Private Decisions

Number of pages: 39 Posted: 15 May 2004

Working Paper Series

Ellen Engel, Rachel M. Hayes and Xue Wang

University of Chicago Booth School of Business, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Downloads 3,097

24.

The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking

Number of pages: 44 Posted: 26 Jul 2004 Last Revised: 24 Apr 2008

Working Paper Series

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

There are 2 versions of this paper

Downloads 2,981

25.

Do Foreigners Invest Less in Poorly Governed Firms?

ECGI - Finance Working Paper No. 43/2004 , IFDP No. 816

Number of pages: 63 Posted: 08 Jun 2004 Last Revised: 31 Mar 2008

Working Paper Series

Christian Leuz, Karl V. Lins and Francis E. Warnock

University of Chicago - Booth School of Business, University of Utah - Department of Finance and University of Virginia - Darden Business School

There are 4 versions of this paper

Downloads 2,946

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

Ray Ball

University of Chicago - Accounting

Downloads 2,899

27.

The Sensitivity of Corporate Governance Systems to the Timeliness of Accounting Earnings

EFA 0617

Number of pages: 63 Posted: 13 Oct 2000

Working Paper Series

Robert M. Bushman, Qi Chen, Ellen Engel and Abbie J. Smith

University of North Carolina Kenan-Flagler Business School, Duke University - Fuqua School of Business, University of Chicago Booth School of Business and University of Chicago - Booth School of Business

Downloads 2,641

28.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29

Number of pages: 55 Posted: 26 May 2003

Working Paper Series

Tarun Khanna, Krishna Palepu and Suraj Srinivasan

Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School

There are 2 versions of this paper

Downloads 2,526

29.

Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings

ECGI - Finance Working Paper No. 46/2004, Wharton Financial Institutions Center Working Paper Series #06-19

Number of pages: 63 Posted: 19 Oct 2006 Last Revised: 20 Nov 2011

Working Paper Series

Luzi Hail and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 2,312

30.

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

Ray Ball, Xi Li and Lakshmanan Shivakumar

University of Chicago - Accounting, London School of Economics and London Business School

There are 2 versions of this paper

Downloads 2,135

31.

Debt-Equity Hybrid Securities

Number of pages: 28 Posted: 13 Sep 1999

Working Paper Series

Ellen Engel, Merle Erickson and Edward L. Maydew

University of Chicago Booth School of Business, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

There are 2 versions of this paper

Downloads 2,121

32.

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

Pingyang Gao

University of Chicago - Booth School of Business

Downloads 2,057

33.

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

Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar

University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School

Downloads 2,011

34.

The Role of Accounting in the German Financial System

CFS Working Paper No. 2003/16

Number of pages: 51 Posted: 21 Sep 2003

Working Paper Series

Christian Leuz and Jens Wüstemann

University of Chicago - Booth School of Business and University of Mannheim - Accounting and Taxation

Downloads 1,987

35.

Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board

AFA 2004 San Diego Meetings

Number of pages: 43 Posted: 19 Apr 2004

Working Paper Series

Brian J. Bushee and Christian Leuz

University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 1,910

36.

Segment Profitability and the Proprietary and Agency Costs of Disclosure

Number of pages: 64 Posted: 24 Sep 2003

Working Paper Series

Philip G. Berger and Rebecca N. Hann

University of Chicago - Booth School of Business and University of Maryland - Robert H. Smith School of Business

There are 2 versions of this paper

Downloads 1,570

37.

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002

Working Paper Series

Merle Erickson, Michelle Hanlon and Edward L. Maydew

University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

There are 2 versions of this paper

Downloads 1,498

38.

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

Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman

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

Downloads 1,462

39.

Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate

Number of pages: 45 Posted: 25 Aug 1998 Last Revised: 14 Sep 2010

Working Paper Series

Feng Chen, Arthur G. Kraft and Ira S. Weiss

University of Toronto - Rotman School of Management, City University London - Cass Business School and University of Chicago - Graduate School of Business

Downloads 1,314

40.

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

Christian Leuz

University of Chicago - Booth School of Business

Downloads 1,270

41.

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

Jonathan L. Rogers, Andrew Van Buskirk and Sarah L. C. Zechman

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

There are 2 versions of this paper

Downloads 1,246

42.

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

Ray Ball, Gil Sadka and Ashok Robin

University of Chicago - Accounting, University of Texas at Dallas and Rochester Institute of Technology (RIT)

There are 2 versions of this paper

Downloads 1,221

43.

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

Hans Bonde Christensen

University of Chicago - Booth School of Business

Downloads 1,194

44.

Incentives and Governance in Entrepreneurial Firms

Number of pages: 49 Posted: 09 May 2001

Working Paper Series

Ellen Engel, Elizabeth A. Gordon and Rachel M. Hayes

University of Chicago Booth School of Business, Temple University - Department of Accounting and University of Utah - David Eccles School of Business

Downloads 1,064

45.

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

Jeremy Bertomeu and Robert P. Magee

City University of New York (CUNY) - Stan Ross Department of Accountancy and Northwestern University

Downloads 1,011

46.

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

Aiyesha Dey, Ellen Engel and Xiaohui Liu

University of Minnesota - Twin Cities - Carlson School of Management, University of Chicago Booth School of Business and University of Texas at Dallas - Department of Accounting & Information Management

Downloads 997

47.

The Effects of Charge-Price Transparency Regulation on Prices in the Healthcare Industry

Chicago Booth Research Paper No. 14-33

Number of pages: 63 Posted: 22 Oct 2013 Last Revised: 11 Apr 2017

Working Paper Series

Hans Bonde Christensen, Eric Floyd and Mark G. Maffett

University of Chicago - Booth School of Business, University of California San Diego and University of Chicago - Booth School of Business

Downloads 994

48.

Segment Disclosures, Proprietary Costs, and the Market for Corporate Control

Number of pages: 69 Posted: 05 Feb 2003

Working Paper Series

Philip G. Berger and Rebecca N. Hann

University of Chicago - Booth School of Business and University of Maryland - Robert H. Smith School of Business

Downloads 963

49.

Accounting Choices and Capital Allocation: Evidence from Large Private U.S. Firms

Chicago Booth Research Paper No. 14-01

Number of pages: 72 Posted: 09 Jan 2014 Last Revised: 06 Jan 2017

Working Paper Series

Petro Lisowsky and Michael Minnis

University of Illinois at Urbana-Champaign - Department of Accountancy and University of Chicago - Booth School of Business

Downloads 917

50.

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

Jeffrey Ng, Florin P. Vasvari and Regina Wittenberg Moerman

Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and University of Southern California

Downloads 858

Quick Links

Rankings

About