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SSRN eLibrary Search Results
Occupational Licensing and Accountant Quality: Evidence from Linkedin
John Manuel Barrios Jr.
University of Chicago - Booth School of Business
Date Posted: January 06, 2017
Last Revised: January 07, 2017
Working Paper Series
243 downloads
Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses
Ling Yang
University of Chicago - Booth School of Business
Date Posted: December 23, 2016
Last Revised: April 07, 2017
Working Paper Series
119 downloads
Proactive Financial Reporting Enforcement and Firm Value
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 27, 2016
Last Revised: June 13, 2017
Working Paper Series
444 downloads
IFRS – Ten Years Later
Accounting and Business Research vol 46 (5)
Ray Ball
University of Chicago - Accounting
Date Posted: March 09, 2016
Last Revised: July 09, 2016
Accepted Paper Series
694 downloads
Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda
Andrew Bird, Nam Ho and Thomas G. Ruchti
Carnegie Mellon University - Tepper School of Business, Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: October 20, 2015
Last Revised: March 17, 2016
Working Paper Series
271 downloads
Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements
Chicago Booth Research Paper No. 15-42
Philip G. Berger, Michael Minnis and Andrew Sutherland
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 23, 2015
Last Revised: May 24, 2017
Working Paper Series
727 downloads
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
Matthew J. Bloomfield, Ulf Brüggemann, Hans Bonde Christensen and Christian Leuz
University of Chicago - Booth School of Business, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 19, 2015
Last Revised: December 22, 2016
Working Paper Series
767 downloads
Run EDGAR Run: SEC Dissemination in a High-Frequency World
Chicago Booth Research Paper No. 14-36, Fama-Miller Working Paper
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
Date Posted: October 24, 2014
Last Revised: February 17, 2017
Working Paper Series
1437 downloads
Mandatory Disclosure and Asymmetry in Financial Reporting
Journal of Accounting & Economics (JAE), Forthcoming
Jeremy Bertomeu and Robert P. Magee
City University of New York (CUNY) - Stan Ross Department of Accountancy and Northwestern University
Date Posted: May 17, 2014
Last Revised: January 07, 2015
Accepted Paper Series
1002 downloads
Accounting Choices and Capital Allocation: Evidence from Large Private U.S. Firms
Chicago Booth Research Paper No. 14-01
Petro Lisowsky and Michael Minnis
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Chicago - Booth School of Business
Date Posted: January 09, 2014
Last Revised: January 06, 2017
Working Paper Series
897 downloads
The Effects of Charge-Price Transparency Regulation on Prices in the Healthcare Industry
Chicago Booth Research Paper No. 14-33
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
Date Posted: October 22, 2013
Last Revised: April 11, 2017
Working Paper Series
980 downloads
Contracting on GAAP Changes: Large Sample Evidence
Chicago Booth Research Paper No. 13-66
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Date Posted: August 02, 2013
Last Revised: March 01, 2017
Working Paper Series
583 downloads
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
Ray Ball, Xi Li and Lakshmanan Shivakumar
University of Chicago - Accounting, London School of Economics and London Business School
Date Posted: June 15, 2013
Last Revised: November 09, 2015
Accepted Paper Series
2127 downloads
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Accounting Horizons, Forthcoming
Ray Ball
University of Chicago - Accounting
Date Posted: February 03, 2013
Last Revised: May 15, 2013
Accepted Paper Series
2886 downloads
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
Hans Bonde Christensen
University of Chicago - Booth School of Business
Date Posted: March 09, 2012
Last Revised: May 28, 2012
Accepted Paper Series
1189 downloads
Mark-to-Market Accounting and Information Asymmetry in Banks
Chicago Booth Research Paper No. 12-35, LBS Accounting Subject Area Working Paper
Ray Ball, Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago - Accounting, University of Rochester - Simon Business School and London Business School
Date Posted: October 23, 2011
Last Revised: September 28, 2012
Working Paper Series
1999 downloads
Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy
Chicago Booth Research Paper No. 11-13
Pingyang Gao and Pierre Jinghong Liang
University of Chicago - Booth School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: March 08, 2011
Last Revised: February 21, 2012
Working Paper Series
656 downloads
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
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
Date Posted: January 23, 2011
Last Revised: April 06, 2016
Working Paper Series
3167 downloads
Agency Conflicts, Prudential Regulation, and Marking to Market
Chicago Booth Research Paper No. 11-05
Tong Lu, Haresh Sapra and Ajay Subramanian
University of Houston, University of Chicago - Booth School of Business and Georgia State University
Date Posted: January 13, 2011
Working Paper Series
364 downloads
Listing Choices and Self-Regulation: The Experience of the AIM
Chicago Booth Research Paper No. 11-04
Joseph J. Gerakos, Mark H. Lang and Mark G. Maffett
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: January 13, 2011
Last Revised: September 19, 2012
Working Paper Series
461 downloads
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Christian Laux and Christian Leuz
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Date Posted: March 22, 2010
Accepted Paper Series
Media Coverage and the Stock Market Valuation of TARP Participating Banks
European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
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
Date Posted: March 07, 2010
Last Revised: March 12, 2015
Working Paper Series
856 downloads
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
Ray Ball
University of Chicago - Accounting
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
6074 downloads
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
Christian Laux and Christian Leuz
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Date Posted: October 15, 2009
Last Revised: December 15, 2009
Working Paper Series
9811 downloads
CEO and Board Chair Roles: To Split or Not to Split
Chicago Booth Research Paper No. 09-23
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
Date Posted: June 01, 2009
Last Revised: January 29, 2010
Accepted Paper Series
993 downloads
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
Christian Laux and Christian Leuz
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Date Posted: April 21, 2009
Accepted Paper Series
13769 downloads
Disclosure Tone and Shareholder Litigation
Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
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
Date Posted: January 23, 2009
Last Revised: November 01, 2011
Working Paper Series
1245 downloads
Disclosure Quality, Cost of Capital, and Investors' Welfare
Chicago GSB Research Paper No. 08-06
, Accounting Review, Forthcoming
Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: July 07, 2008
Last Revised: September 10, 2009
Working Paper Series
2043 downloads
Do Foreigners Invest Less in Poorly Governed Firms?
Review of Financial Studies, 2008
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
Date Posted: March 19, 2008
Accepted Paper Series
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
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)
Date Posted: October 25, 2007
Last Revised: November 20, 2011
Working Paper Series
11966 downloads
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Chicago Booth Research Paper No. 09-16
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
Date Posted: July 13, 2007
Last Revised: February 19, 2013
Working Paper Series
5169 downloads
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
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 03, 2007
Accepted Paper Series
1269 downloads
Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism
Ray Ball, Gil Sadka and Ashok Robin
University of Chicago - Accounting, University of Texas at Dallas and Rochester Institute of Technology (RIT)
Date Posted: May 08, 2007
Working Paper Series
1217 downloads
Tax Benefits as a Source of Merger Premiums in Acquisitions of Private Corporations
Accounting Review, Forthcoming
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: May 07, 2007
Accepted Paper Series
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
Joseph D. Piotroski and Suraj Srinivasan
Stanford Graduate School of Business and Harvard Business School
Date Posted: January 15, 2007
Last Revised: October 08, 2013
Accepted Paper Series
3889 downloads
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
Suraj Srinivasan
Harvard Business School
Date Posted: January 14, 2007
Accepted Paper Series
Taxes and the Backdating of Stock Option Exercise Dates
Dan S. Dhaliwal, Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business
Date Posted: January 05, 2007
Last Revised: September 28, 2008
Working Paper Series
625 downloads
Audit Committee Financial Literacy: What Might it Mean and Why Bother?
Networks Financial Institute Policy Brief No. 2006-PB-17
Roman L. Weil, Douglas J. Coates and M. Laurentius Marais
University of Chicago - Accounting, Independent and William E. Wecker Associates, Inc.
Date Posted: November 29, 2006
Working Paper Series
615 downloads
Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income
Journal of American Taxation Association (JATA), Spring 2007
Dan S. Dhaliwal, Merle Erickson and Linda K. Krull
University of Arizona - Department of Accounting, University of Chicago - Booth School of Business and University of Oregon
Date Posted: November 02, 2006
Accepted Paper Series
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
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: October 19, 2006
Last Revised: November 20, 2011
Working Paper Series
2308 downloads
International Financial Reporting Standards (IFRS): Pros and Cons for Investors
Accounting and Business Research, Forthcoming
Ray Ball
University of Chicago - Accounting
Date Posted: September 13, 2006
Accepted Paper Series
26717 downloads
Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics, Vol. 81, pp. 411-439, August 2006
Felix Oberholzer-Gee and Christian Leuz
Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business
Date Posted: August 03, 2006
Accepted Paper Series
Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion
Journal of Accounting and Economics, Vol. 42, No. 1-2, 2006
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 30, 2006
Accepted Paper Series
Do Foreigners Invest Less in Poorly Governed Firms?
NBER Working Paper No. w12222
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
Date Posted: May 25, 2006
Working Paper Series
58 downloads
Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
Journal of Accounting Research, Vol. 43, pp. 195-204, May 2005
Ellen Engel
University of Chicago Booth School of Business
Date Posted: May 08, 2006
Accepted Paper Series
27 downloads
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Accounting Review, Vol. 81, No. 5, pp. 983-1016, 2006
David Burgstahler, Luzi Hail and Christian Leuz
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: March 23, 2006
Last Revised: November 20, 2011
Accepted Paper Series
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Journal of Accounting Research, Vol. 44, No. 3, pp. 485-531, 2006
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 17, 2006
Last Revised: November 20, 2011
Accepted Paper Series
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
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
Date Posted: October 24, 2005
Last Revised: February 13, 2011
Working Paper Series
3356 downloads
The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks
Journal of Accounting & Economics (JAE), Forthcoming
Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: October 10, 2005
Last Revised: September 21, 2008
Accepted Paper Series
685 downloads
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
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
Date Posted: September 28, 2005
Working Paper Series
6004 downloads
