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Fox: Accounting (Topic)

170,318 Total downloads

Viewing: 1 - 50 of 293 papers

1.

International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism

Fox School of Business Research Paper No. 18-043
Number of pages: 73 Posted: 31 Oct 2018 Last Revised: 26 Nov 2018
Working Paper Series
Inder K. Khurana and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 145
2.

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 18-047
Posted: 10 Sep 2018 Last Revised: 12 Dec 2018
Accepted Paper Series
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

3.

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 58 Posted: 02 Aug 2018 Last Revised: 21 Oct 2020
Working Paper Series
Nerissa C. Brown, Adrienna A. Huffman and Shira Cohen
University of Illinois at Urbana-Champaign, The Brattle Group and San Diego State University
Downloads 452
4.

Nonprofit Executive Incentive Pay

Number of pages: 69 Posted: 02 Aug 2018
Working Paper Series
Steven Balsam and Erica Harris
Temple University - Department of Accounting and Florida International University (FIU) - School of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 92
5.

Operating Asymmetries and Non-Linear Spline Correction in Discretionary Accrual Models

Fox School of Business Research Paper No. 18-011
Number of pages: 56 Posted: 28 Feb 2018 Last Revised: 17 May 2018
Working Paper Series
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Byunghoon Jin
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Marist College
Downloads 172
6.

Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 14 Feb 2018 Last Revised: 01 Oct 2019
Accepted Paper Series
Dmitri Byzalov and Sudipta Basu
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 181
7.

Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations

The Accounting Review, Forthcoming, Fox School of Business Research Paper No. 18-006
Number of pages: 54 Posted: 08 Feb 2018 Last Revised: 20 Feb 2018
Working Paper Series
Steven Balsam, Yuqi Gu and Connie X. Mao
Temple University - Department of Accounting, Willamette University Atkinson Graduate School of Management and Temple University - Fox School of Business and Management
Downloads 311
8.

Revenue Recognition: A Brave New World

Stevens Institute of Technology School of Business Research Paper, Fox School of Business Research Paper No. 18-007
Number of pages: 53 Posted: 19 Dec 2017 Last Revised: 10 May 2018
Working Paper Series
Elizabeth A. Gordon, Elaine Henry and Hsiao-Tang Hsu
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads 470
9.

Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost

Accounting, Economics and Law--A Convivium, Forthcoming, Fox School of Business Research Paper No. 18-004
Number of pages: 35 Posted: 20 Nov 2017 Last Revised: 09 Jan 2018
Accepted Paper Series
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 96
10.

Crowdsourced Earnings Forecasts: Implications for Analyst Forecast Timing and Market Efficiency

Fox School of Business Research Paper No. 17-036, 2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 24 Oct 2017 Last Revised: 25 Mar 2018
Working Paper Series
Rajiv D. Banker, Joshua Khavis and Han-Up Park
Temple University - Department of Accounting, University at Buffalo, SUNY and University of Saskatchewan - Edwards School of Business
Downloads 232
11.

The Reliability of Crowdsourced Earnings Forecasts

Fox School of Business Research Paper No. 18-001
Number of pages: 54 Posted: 14 Sep 2017 Last Revised: 01 Oct 2018
Working Paper Series
Lawrence D. Brown and Joshua Khavis
Temple University - Department of Accounting and University at Buffalo, SUNY
Downloads 209
12.

Client Influence and Auditor Independence Revisited: Evidence from Auditor Resignations

University of Connecticut School of Business Research Paper No. 17-05, Fox School of Business Research Paper No. 17-033
Number of pages: 48 Posted: 24 Aug 2017 Last Revised: 12 Oct 2017
Working Paper Series
Tom Adams, Jagan Krishnan and Jayanthi Krishnan
La Salle University, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 333
13.

The Effects of Hedge Fund Interventions on Strategic Firm Behavior

Management Science, Forthcoming , Fox School of Business Research Paper No. 17-029
Number of pages: 53 Posted: 11 Aug 2017 Last Revised: 18 Sep 2017
Accepted Paper Series
Inder K. Khurana, Yinghua Li and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Arizona State University (ASU) - School of Accountancy and Temple University - Department of Accounting
Downloads 431
14.

PCAOB International Inspections and Audit Quality

The Accounting Review (Forthcoming), Fox School of Business Research Paper No. 17-028
Posted: 10 Aug 2017 Last Revised: 18 Sep 2017
Accepted Paper Series
Jagan Krishnan, Jayanthi Krishnan and HakJoon Song
Temple University - Department of Accounting, Temple University - Department of Accounting and California State University, Dominguez Hills
15.

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO

Auditing: A Journal of Practice & Theory (Forthcoming)
Posted: 11 May 2017 Last Revised: 10 Aug 2017
Accepted Paper Series
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
16.

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Fox School of Business Research Paper No. 17-015, Mays Business School Research Paper No. 2934937
Number of pages: 60 Posted: 20 Mar 2017 Last Revised: 09 Feb 2018
Accepted Paper Series
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 2,096
17.

Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences

Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025
Posted: 18 Jan 2017 Last Revised: 09 Aug 2017
Accepted Paper Series
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

Multiple version iconThere are 3 versions of this paper

18.

Cost Management Research

Journal of Management Accounting Research, Forthcoming
Number of pages: 64 Posted: 10 Dec 2016 Last Revised: 26 Oct 2017
Accepted Paper Series
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Yi Liang
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Temple University - Department of Accounting
Downloads 1,948
19.

Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences

Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022
Number of pages: 50 Posted: 29 Jul 2016 Last Revised: 16 Jan 2017
Working Paper Series
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

Multiple version iconThere are 3 versions of this paper

Downloads 160
20.

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Journal of Accounting & Economics (JAE), Forthcoming, Mays Business School Research Paper No. 2808634
Posted: 13 Jul 2016
Accepted Paper Series
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

21.

Mandatory Disclosure Reform, Monitoring, and Executive Compensation

Number of pages: 50 Posted: 25 Mar 2016 Last Revised: 16 Dec 2016
Working Paper Series
Steven Balsam, Elizabeth A. Gordon and Xi Li
Temple University - Department of Accounting, Temple University - Department of Accounting and London School of Economics
Downloads 711
22.

Does Information and Communication Technology Lead to the Well-Being of Nations? A Country-Level Empirical Investigation

MIS Quarterly (Forthcoming), Fox School of Business Research Paper 15-072
Number of pages: 14 Posted: 13 Sep 2015 Last Revised: 16 Dec 2016
Accepted Paper Series
Kartik K. Ganju, Paul A. Pavlou and Rajiv D. Banker
McGill University, University of Houston - C.T. Bauer College of Business and Temple University - Department of Accounting
Downloads 891
23.

Is There Any Scientific Basis for Accounting? Implications for Practice, Research and Education

Fox School of Business Research Paper No. 15-076
Number of pages: 45 Posted: 23 Aug 2015 Last Revised: 16 Dec 2016
Working Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 511
24.

Demand Uncertainty and Production Outsourcing

Number of pages: 60 Posted: 20 Aug 2015 Last Revised: 19 Apr 2019
Working Paper Series
Hilal Atasoy, Rajiv D. Banker and Dmitri Byzalov
Rutgers Business School - Rutgers University, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 172
25.

Nonprofit Executive Incentive Pay

Fox School of Business Research Paper No. 15-063
Number of pages: 51 Posted: 16 May 2015 Last Revised: 16 Dec 2016
Working Paper Series
Steven Balsam and Erica Harris
Temple University - Department of Accounting and Rutgers, The State University of New Jersey - Rutgers University, Camden

Multiple version iconThere are 2 versions of this paper

Downloads 235
26.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015 Last Revised: 16 Dec 2016
Accepted Paper Series
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

27.

Goodwill Impairment Charges and Analyst Forecast Properties

Accounting Horizons, Forthcoming, Fox School of Business Research Paper No. 14-034
Posted: 17 Sep 2014 Last Revised: 30 Dec 2016
Accepted Paper Series
Lucy Huajing Chen, Jayanthi Krishnan and Heibatollah Sami
Villanova University, Temple University - Department of Accounting and Lehigh University
28.

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Fox School of Business Research Paper No. 16-028
Number of pages: 51 Posted: 25 Jun 2014 Last Revised: 30 Dec 2016
Accepted Paper Series
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,107
29.

Auditor Conservatism and Quarterly Earnings

Number of pages: 57 Posted: 03 May 2014
Working Paper Series
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 245
30.

Differences in Conservatism between Big Eight and Non-Big Eight Auditors

Number of pages: 58 Posted: 03 May 2014
Working Paper Series
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 378
31.

Loss Firms and Analysts' Earnings Forecast Errors

The Journal of Financial Statement Analysis, Vol. 1 No. 2
Number of pages: 13 Posted: 03 May 2014
Accepted Paper Series
Lee-Seok Hwang, Ching-Lih Jan and Sudipta Basu
Seoul National University - College of Business Administration, California State University, East Bay and Temple University - Department of Accounting
Downloads 456
32.

Information Efficiency of U.S. Restaurant Stocks That Are Cross-Listed in Germany

Journal of Hospitality and Tourism Research, Forthcoming
Posted: 26 Apr 2014
Accepted Paper Series
Yoon Koh, Seoki Lee and Sudipta Basu
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent and Temple University - Department of Accounting
33.

Determinants of Involuntary Cross-Listing: U.S. Restaurant Companies’ Perspective

International Journal of Contemporary Hospitality Management, Vol. 25 No. 7, 2013
Posted: 26 Apr 2014
Accepted Paper Series
Yoon Koh, Seoki Lee, Sudipta Basu and Wes Roehl
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent, Temple University - Department of Accounting and Temple University - School of Tourism and Hospitality Management
34.

International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors

Journal of Business Finance and Accounting, Vol. 25, Nos. 9/10, 1998
Posted: 26 Apr 2014
Accepted Paper Series
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
35.

Timeliness and Conservatism of Taiwanese Earnings

Asia-Pacific Journal of Accounting & Economics, Vol. 12, No. 2, 2005
Posted: 26 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
36.

Corporate Governance, Top Executive Compensation and Firm Performance in Japan

Pacific-Basin Finance Journal, Vol. 15, No. 1, 2007
Posted: 26 Apr 2014
Accepted Paper Series
Sudipta Basu, Lee-Seok Hwang, Toshi and Joseph Weintrop
Temple University - Department of Accounting, Seoul National University - College of Business Administration, Independent and City University of New York - Baruch College - Stan Ross Department of Accountancy
37.

Discussion of on the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom

Journal of Business Finance and Accounting Vol. 28 Nos. 9/10, 2001
Number of pages: 17 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 72
38.

Discussion of International Differences in the Timeliness, Conservatism, and Classification of Earnings

Journal of Accounting Research, Vol. 37, No. Supplement, 1999
Number of pages: 12 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 120
39.

Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads

Journal of Accounting Research, Vol. 41, No. 2, 2003
Number of pages: 12 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 27
40.

Discussion — The Reliability of Fair Value Versus Historical Cost Information: Evidence from Closed-End Mutual Funds

Journal of Accounting, Auditing and Finance, Vol. 18, No. 1, 2003
Number of pages: 15 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 170
41.

What Do We Learn from Two New Accounting-Based Stock Market Anomalies?

Journal of Accounting and Economics, Vol. 38, Nos. 1-3, 2004
Number of pages: 16 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 91
42.

Conservatism Research: Historical Development and Future Prospects

China Journal of Accounting Research, Vol. 2, No. 1, 2009
Number of pages: 20 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 398
43.

How Can Accounting Researchers Become More Innovative?

Accounting Horizons, Vol. 26, No. 4, 2012
Number of pages: 20 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 286
44.

Devil's Advocate: The Most Incorrect Beliefs of Accounting Experts

Accounting Horizons, Vol. 27, No. 4, 2013, Fox School of Business Research Paper No. 14-005
Number of pages: 7 Posted: 20 Apr 2014 Last Revised: 28 May 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 207
45.

Discussion — The Effect of Risk on Price Responses to Unexpected Earnings

Journal of Accounting, Auditing and Finance, Vol. 20, No. 4, 2005
Number of pages: 12 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 74
46.

Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'

Review of Accounting Studies, Vol. 10, No. 2/3, 2005
Number of pages: 11 Posted: 20 Apr 2014
Accepted Paper Series
Sudipta Basu
Temple University - Department of Accounting
Downloads 892
47.

The Spillover Effects of Health IT Investments on Regional Health Care Costs

Management Science (Forthcoming), Fox School of Business Research Paper No. 14-028
Number of pages: 40 Posted: 08 Apr 2014 Last Revised: 11 Jan 2017
Accepted Paper Series
Hilal Atasoy, Pei-Yu Chen and Kartik K. Ganju
Rutgers Business School - Rutgers University, Arizona State University (ASU) - Department of Information Systems and McGill University
Downloads 220
48.

Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research

Fox School of Business Research Paper No. 14-031
Number of pages: 49 Posted: 26 Feb 2014 Last Revised: 31 Dec 2016
Working Paper Series
Rajiv D. Banker, Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 568
49.

CIO Reporting Structure, Strategic Positioning, and Firm Performance

MIS Quarterly Vol. 35 No. 2 pp. 487-504/June 2011
Number of pages: 19 Posted: 17 Jan 2014
Accepted Paper Series
Rajiv D. Banker, Nan Hu, Paul A. Pavlou and Jerry Luftman
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, University of Houston - C.T. Bauer College of Business and Stevens Institute of Technology
Downloads 164
50.

Publication Bias in Recent Empirical Accounting Research

2014 Canadian Academic Accounting Association (CAAA) Annual Conference, Fox School of Business Research Paper No. 14-027
Number of pages: 41 Posted: 16 Jan 2014 Last Revised: 31 Dec 2016
Working Paper Series
Sudipta Basu and Han-Up Park
Temple University - Department of Accounting and University of Saskatchewan - Edwards School of Business
Downloads 439