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Journal of Accounting & Economics (JAE) Conference Series

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Viewing: 1 - 50 of 87 papers

1.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

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Downloads 15,279
2.

Capital Markets Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 145 Posted: 05 Dec 2000
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Downloads 10,175
3.

Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature

JAE Rochester Conference April 2000
Number of pages: 60 Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School

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Downloads 9,162
4.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Simon School of Business Working Paper No. FR 00-05; JAE Rochester Conference April 2000
Number of pages: 80 Posted: 20 Oct 2000
Working Paper Series
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Downloads 6,631
5.

Contracting Theory and Accounting

JAE Rochester Conference April 2000
Number of pages: 135 Posted: 17 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department

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Downloads 6,413
6.

The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View

JAE Rochester Conference April 2000
Number of pages: 41 Posted: 10 Nov 2000
Working Paper Series
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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Downloads 5,847
7.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18 Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads 5,772
8.

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
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,838
9.

Essays on Disclosure

JAE Rochester Conference April 2000
Number of pages: 123 Posted: 14 Jul 2001
Working Paper Series
University of Pennsylvania - Accounting Department

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Downloads 4,176
10.

Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari

JAE Rochester Conference April 2000
Number of pages: 31 Posted: 02 Feb 2001
Working Paper Series
Stanford University - Graduate School of Business

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Downloads 3,851
11.

Empirical Research on Accounting Choice

JAE Rochester Conference April 2000
Number of pages: 74 Posted: 01 Feb 2001
Working Paper Series

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Downloads 3,655
12.

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

JAE Rochester Conference April 2000
Number of pages: 99 Posted: 14 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,641
13.

Financial Accounting and Corporate Governance: A Discussion

JAE Rochester Conference April 2000
Number of pages: 23 Posted: 01 Feb 2001
Working Paper Series
University of California, Berkeley - Accounting Group

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Downloads 3,334
14.

A Review of the Empirical Disclosure Literature: Discussion

JAE Rochester Conference April 2000
Number of pages: 24 Posted: 08 May 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Downloads 3,176
15.

Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts

JAE Boston Conference October 2002
Number of pages: 52 Posted: 06 Jan 2004
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,172
16.

Limited Attention, Information Disclosure, and Financial Reporting

JAE Boston Conference October 2002
Number of pages: 63 Posted: 06 Jan 2004
Working Paper Series
University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Accounting Area

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Downloads 2,949
17.

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 109 Posted: 12 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

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Downloads 2,877
18.

Market Valuations in the New Economy: An Investigation of What has Changed

JAE Boston Conference June 2001
Number of pages: 44 Posted: 18 Mar 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Downloads 2,305
19.

A New Model for Inflation Accounting

Number of pages: 17 Posted: 27 Sep 2005 Last Revised: 17 Jul 2014
Working Paper Series
Al. I. Cuza University
Downloads 1,955
20.

Are Executive Stock Options Associated with Future Earnings?

JAE Boston Conference October 2002
Number of pages: 61 Posted: 06 Jan 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
Downloads 1,745
21.

Globalization: A Challage for Internal Control and Audit in Banking System

Accounting and Management Information Systems Conference, 2007
Number of pages: 11 Posted: 07 Apr 2008
Accepted Paper Series
Babes-Bolyai University
Downloads 1,671
22.

Conjectures Regarding Empirical Managerial Accounting Research

Simon School of Business Working Paper No. FR 01-01; JAE Rochester Conference April 2000
Number of pages: 21 Posted: 07 Feb 2001
Working Paper Series
University of Rochester - Simon Business School

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Downloads 1,580
23.

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings

JAE Boston Conference October 2002
Number of pages: 51 Posted: 06 Jan 2004
Working Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Houston - Department of Accountancy & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 1,557
24.

Discussion of Empirical Research on Accounting Choice

JAE Rochester Conference April 2000
Number of pages: 16 Posted: 06 Feb 2001
Working Paper Series
Duke University

Multiple version iconThere are 2 versions of this paper

Downloads 1,551
25.

The Internet Downturn: Finding Valuation Factors in Spring 2000

JAE Boston Conference June 2001
Number of pages: 51 Posted: 11 Mar 2001
Working Paper Series
Harvard University - John F. Kennedy School of Government, Northwestern University - Kellogg School of Management and Northwestern University

Multiple version iconThere are 2 versions of this paper

Downloads 1,505
26.

Discussion of 'Contracting Theory and Accounting'

JAE Rochester Conference April 2000
Number of pages: 12 Posted: 10 Feb 2001
Working Paper Series

Multiple version iconThere are 2 versions of this paper

Downloads 1,411
27.

Empirical Tax Research in Accounting: A Discussion

JAE Rochester Conference April 2000
Number of pages: 22 Posted: 10 Feb 2001
Working Paper Series
University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 1,342
29.

CEO Turnover and Properties of Accounting Information

JAE Boston Conference 2002
Number of pages: 38 Posted: 17 Feb 2003
Working Paper Series
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,173
30.

Anomalous Stock Returns Around Internet Firms' Earnings Announcements

JAE Boston Conference June 2001
Number of pages: 41 Posted: 28 Apr 2001
Working Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Toronto - Rotman School of Management and University of California, Berkeley

Multiple version iconThere are 2 versions of this paper

Downloads 1,077
31.

The Impact of Firm Performance Expectations on CEO Turnover and Replacement Decisions

JAE Boston Conference October 2002
Number of pages: 54 Posted: 06 Jan 2004
Working Paper Series
University of Nebraska-Lincoln and Washington State University - Department of Finance, Insurance and Real Estate

Multiple version iconThere are 2 versions of this paper

Downloads 961
32.

The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms

JAE Boston Conference June 2001
Number of pages: 55 Posted: 08 Jan 2002
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 927
33.

Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure

JAE Boston Conference June 2001
Number of pages: 46 Posted: 11 Jan 2001
Working Paper Series
University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 792
34.

Information Distribution Within Firms: Evidence from Stock Option Exercises

JAE Boston Conference June 2001
Number of pages: 52 Posted: 22 Jan 2001
Working Paper Series
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 585
35.

A Note on Analysts' Earnings Forecast Errors Distribution

JAE Boston Conference October 2002
Number of pages: 31 Posted: 21 Nov 2003
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 582
36.

Can Analysts Analyze Mergers?

Forthcoming at Management Science
Number of pages: 34 Posted: 19 Mar 2007 Last Revised: 24 Jul 2013
Accepted Paper Series
Boston College - Department of Finance, Securities and Exchange Commission (SEC) and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)

Multiple version iconThere are 2 versions of this paper

Downloads 556
37.

Valuation at the Time of Crisis: Methodological Issues

Number of pages: 16 Posted: 14 Dec 2008 Last Revised: 05 Oct 2009
Working Paper Series
The Israeli Society of Appraisers
Downloads 505
38.

Audits, Audit Quality and Signalling Mechanisms: Concentrated Ownership Structures

American Research Journal of Humanities and Social Sciences, Volume 1, Issue 2, April 2015
Number of pages: 15 Posted: 29 Dec 2013 Last Revised: 05 Jan 2016
Accepted Paper Series
George Mason University
Downloads 175
39.

A Discussion of 'Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings'

Journal of Accounting & Economics (JAE), Vol. 36, Nos. 1-3, pp. 321-336, December 2003
Posted: 28 Nov 2003 Last Revised: 15 Jul 2010
Accepted Paper Series
Boston College
40.

A Note on Analysts' Earnings Forecast Errors Distribution

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003
Posted: 07 Jan 2004
Accepted Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

41.

A Review of the Empirical Disclosure Literature: Discussion

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 23 Oct 2001
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

43.

An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting

Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 06 Nov 2001
Accepted Paper Series

Multiple version iconThere are 2 versions of this paper

44.

Anomalous Stock Returns Around Internet Firms' Earnings Announcements

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 249-271, January 2003
Posted: 05 Feb 2003
Accepted Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Toronto - Rotman School of Management and University of California, Berkeley

Multiple version iconThere are 2 versions of this paper

45.

Are Executive Stock Options Associated with Future Earnings

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 3-43, December 2003
Posted: 05 Nov 2003
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia Business School and University of California-Irvine
46.

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 285-319, December 2003
Posted: 01 Dec 2003
Accepted Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Houston - Department of Accountancy & Taxation

Multiple version iconThere are 2 versions of this paper

47.

Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts

Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 105-146, December 2003
Posted: 07 Jan 2004
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

48.

Capital Markets Research in Accounting

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 24 Oct 2001
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

49.

CEO Turnover and Properties of Accounting Information

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 197-226, December 2003
Posted: 02 Dec 2003
Accepted Paper Series
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

50.

Conjectures Regarding Empirical Managerial Accounting Research

Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Posted: 23 Oct 2001
Accepted Paper Series
University of Rochester - Simon Business School

Multiple version iconThere are 2 versions of this paper