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Fox: Accounting (Topic)

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
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Fox School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 80
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
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, Fox School of Business Research Paper
Number of pages: 52 Posted: 02 Aug 2018 Last Revised: 29 May 2019
Working Paper Series
University of Illinois at Urbana-Champaign, Temple University - Department of Accounting and The Brattle Group
Downloads 271
4.

Nonprofit Executive Incentive Pay

Number of pages: 69 Posted: 02 Aug 2018
Working Paper Series
Temple University - Department of Accounting and Villanova University

Multiple version iconThere are 2 versions of this paper

Downloads 65
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
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, Kent State University and Marist College
Downloads 150
6.

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

Fox School of Business Research Paper No. 18-009
Number of pages: 59 Posted: 14 Feb 2018 Last Revised: 09 Jun 2019
Working Paper Series
Temple University - Fox School of Business and Management - Department of Accounting and Temple University - Department of Accounting
Downloads 108
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
Temple University - Department of Accounting, Western New England University and Temple University - Fox School of Business and Management
Downloads 239
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
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 347
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
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 86
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
Temple University - Department of Accounting, Temple University - Department of Accounting and University of Saskatchewan - Edwards School of Business
Downloads 163
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
Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 144
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
University of Connecticut, Temple University - Department of Accounting and Temple University - Department of Accounting
Downloads 274
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
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Arizona State University (ASU) - School of Accountancy and Temple University - Fox School of Business
Downloads 399
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
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
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
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 1,996
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
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
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 1,330
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
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 151
20.

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

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 Jul 2016
Accepted Paper Series
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
Temple University - Department of Accounting, Temple University - Department of Accounting and London School of Economics
Downloads 660
22.

Do Electronic Medical Record Systems Inflate Medicare Reimbursements?

Fox School of Business Research Paper No. 16-008
Number of pages: 43 Posted: 11 Jan 2016 Last Revised: 16 Dec 2016
Working Paper Series
McGill University, Temple University - Department of Accounting and Temple University - Department of Management Information Systems
Downloads 207
23.

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
McGill University, Temple University - Department of Management Information Systems and Temple University - Department of Accounting
Downloads 659
24.

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
Temple University - Department of Accounting
Downloads 471
25.

Demand Uncertainty and Production Outsourcing

Number of pages: 60 Posted: 20 Aug 2015 Last Revised: 19 Apr 2019
Working Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 136
26.

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
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 218
27.

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
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

28.

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
Villanova University, Temple University - Department of Accounting and Lehigh University
29.

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
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 1,078
30.

Auditor Conservatism and Quarterly Earnings

Number of pages: 57 Posted: 03 May 2014
Working Paper Series
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 217
31.

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

Number of pages: 58 Posted: 03 May 2014
Working Paper Series
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 330
32.

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
Seoul National University - College of Business Administration, California State University, East Bay and Temple University - Department of Accounting
Downloads 388
33.

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
University of Houston - Conrad N. Hilton College of Hotel and Restaurant Management, Independent and Temple University - Department of Accounting
34.

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
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
35.

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
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
36.

Timeliness and Conservatism of Taiwanese Earnings

Asia-Pacific Journal of Accounting & Economics, Vol. 12, No. 2, 2005
Posted: 26 Apr 2014
Accepted Paper Series
Temple University - Department of Accounting
37.

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
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
38.

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
Temple University - Department of Accounting
Downloads 53
39.

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
Temple University - Department of Accounting
Downloads 114
40.

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
Temple University - Department of Accounting
Downloads 27
41.

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
Temple University - Department of Accounting
Downloads 146
42.

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
Temple University - Department of Accounting
Downloads 83
43.

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
Temple University - Department of Accounting
Downloads 279
44.

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
Temple University - Department of Accounting
Downloads 235
45.

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
Temple University - Department of Accounting
Downloads 197
46.

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
Temple University - Department of Accounting
Downloads 70
47.

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
Temple University - Department of Accounting
Downloads 798
48.

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
Temple University - Department of Accounting, Arizona State University (ASU) - Department of Information Systems and McGill University
Downloads 187
49.

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
Temple University - Department of Accounting, Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 518
50.

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
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Temple University - Department of Management Information Systems and Stevens Institute of Technology
Downloads 147