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SMU Cox: Accounting (Topic)

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SMU Cox School of Business

38,009 Total downloads

Viewing: 1 - 50 of 93 papers

1.

Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment

SMU Cox School of Business Research Paper No. 18-32
Number of pages: 48 Posted: 23 Sep 2018
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Georgia, Southern Methodist University and Southern Methodist University (SMU) - Accounting Department
Downloads 166
2.

Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate

The Accounting Review, Forthcoming , SMU Cox School of Business Research Paper No. 18-1
Posted: 20 Nov 2017
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
3.

Social Connections within Executive Teams and Management Forecasts

Management Science, Forthcoming, SMU Cox School of Business Research Paper No. 18-8
Number of pages: 45 Posted: 21 Aug 2017
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Texas at Dallas - Naveen Jindal School of Management, Iowa State University - College of Business and University of Texas at Dallas
Downloads 199
4.

Are Declining Effective Tax Rates Indicative of Tax Avoidance? Insight from Effective Tax Rate Reconciliations

Number of pages: 56 Posted: 28 May 2017 Last Revised: 09 May 2019
Working Paper Series
University of Arizona - Department of Accounting, Southern Methodist University (SMU) and Texas Christian University - Department of Accounting
Downloads 278
5.

The Value of Crowdsourced Earnings Forecasts

Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Accepted Paper Series
University of Kentucky - Gatton College of Business and Economics, Rice University - Jesse H. Jones Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management and Virginia Tech

Multiple version iconThere are 2 versions of this paper

6.

Does Crowdsourced Research Discipline Sell-Side Analysts?

SMU Cox School of Business Research Paper No. 18-6
Number of pages: 41 Posted: 13 Feb 2017
Working Paper Series
University of Kentucky - Gatton College of Business and Economics, University of Texas at Dallas - Naveen Jindal School of Management and Virginia Tech
Downloads 203
7.

Determinants and Consequences of Information Processing Delay: Evidence from the Thomson Reuters Institutional Brokers’ Estimate System

Journal of Financial Economics (JFE), 127 (2018) 366-388, University of Miami Business School Research Paper No. 18-7
Number of pages: 58 Posted: 28 Oct 2016 Last Revised: 10 Oct 2018
Accepted Paper Series
University of Illinois at Chicago, University of Texas at Dallas - Naveen Jindal School of Management, University of Maryland-College Park - Robert H. Smith School of Business and University of Miami - Department of Accounting
Downloads 291
8.

Does In-House Debt Research Shape Equity Research?

Singapore Management University School of Accountancy Research Paper No. 2016-53
Number of pages: 48 Posted: 20 Oct 2016 Last Revised: 21 Jun 2019
Working Paper Series
Arizona State University (ASU), Singapore Management University - School of Accountancy and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 211
9.

Global Expertise of Financial Analysts

Simon Business School Working Paper No. FR 16-06
Number of pages: 60 Posted: 30 Aug 2016 Last Revised: 03 Nov 2016
Working Paper Series
National University of Singapore, University of Texas at Dallas - Naveen Jindal School of Management and University of Rochester - Simon Business School
Downloads 178
10.

The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios

Journal of Accounting Research, Vol. 53, No. 5, 2015
Posted: 04 Mar 2016
Accepted Paper Series
Santa Clara University and affiliation not provided to SSRN
11.

Can Short Sellers Constrain Opportunistic Non-GAAP Reporting?

Number of pages: 58 Posted: 31 Jan 2016 Last Revised: 05 Mar 2019
Working Paper Series
Singapore Management University - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, Oakland University-Department of Accounting and Finance and Pennsylvania State University Great Valley
Downloads 126
12.

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Management Science, Forthcoming, Rotman School of Management Working Paper No. 2637506
Posted: 30 Jul 2015
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Multiple version iconThere are 2 versions of this paper

13.

The Effect of High Quality Information Technology on Corporate Tax Avoidance and Tax Risk

Journal of Information Systems 31 (2), 83-106
Posted: 26 Jul 2015 Last Revised: 30 Aug 2018
Accepted Paper Series
Southern Methodist University (SMU) and Colorado State University, Fort Collins - Department of Accounting
14.

The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives' Equity Portfolios

Journal of Accounting Research, Forthcoming
Number of pages: 79 Posted: 17 Jul 2015
Accepted Paper Series
Santa Clara University and affiliation not provided to SSRN
Downloads 184
15.

The Impact of Risk Modeling on the Market Perception of Banks’ Estimated Fair Value Gains and Losses for Financial Instruments

Accounting, Organizations and Society, Forthcoming
Number of pages: 51 Posted: 21 Apr 2015
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department and New York University (NYU) - Leonard N. Stern School of Business
Downloads 141
16.

The Relation between Bank Credit-Risk Management Procedures and Originate-to-Distribute Mortgage Quality During the Financial Crisis

Number of pages: 43 Posted: 21 Apr 2015
Working Paper Series
Southern Methodist University (SMU) - Accounting Department and Washington University in St. Louis
Downloads 72
17.

When Do Governance Mechanisms Matter Most?

Number of pages: 56 Posted: 09 Nov 2014 Last Revised: 16 Mar 2017
Working Paper Series
George Mason University - Department of Finance and Southern Methodist University (SMU) - Accounting Department
Downloads 101
18.

Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks’ Loan Loss Accruals

Number of pages: 46 Posted: 03 Sep 2014 Last Revised: 24 Apr 2019
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Brigham Young University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 352
19.

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Rotman School of Management Working Paper No. 2457725
Number of pages: 46 Posted: 24 Jun 2014 Last Revised: 30 Jul 2015
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Multiple version iconThere are 2 versions of this paper

Downloads 191
20.

Estimating the Equity Risk Premium Using Implied Cost of Capital

Number of pages: 42 Posted: 04 Apr 2014
Working Paper Series
Southern Methodist University (SMU) - Accounting Department and The Cheung Kong Graduate School of Business
Downloads 157
21.

The Value of Crowdsourced Earnings Forecasts

Number of pages: 48 Posted: 30 Sep 2013 Last Revised: 24 Mar 2016
Working Paper Series
University of Kentucky - Gatton College of Business and Economics, Rice University - Jesse H. Jones Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management and Virginia Tech

Multiple version iconThere are 2 versions of this paper

Downloads 933
22.

Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?

Number of pages: 64 Posted: 26 Sep 2013 Last Revised: 27 Sep 2013
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, Columbia Business School and University of Arizona
Downloads 195
23.

The Effect of Restatement Detection Speed on Reporting Credibility

Number of pages: 47 Posted: 18 Aug 2013
Working Paper Series
University of Kansas, Utah Valley University -- Woodbury School of Business and Texas Christian University - Department of Accounting
Downloads 148
24.

Come on Over: Analyst/Investor Days as a Disclosure Medium

Accounting Review, 2017
Number of pages: 1 Posted: 12 Sep 2012 Last Revised: 12 Feb 2016
Accepted Paper Series
University of Florida - Fisher School of Accounting and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 444
25.

Access to Management and the Informativeness of Analyst Research

Journal of Financial Economics (JFE), 114 (2014) 249-255
Number of pages: 46 Posted: 11 Sep 2012 Last Revised: 14 Mar 2018
Accepted Paper Series
Emory University - Department of Finance, University of Kentucky - Gatton College of Business and Economics, University of Texas at Dallas - Naveen Jindal School of Management and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 453
26.

Equity Analysts and the Market’s Assessment of Risk

Journal of Accounting Research, Forthcoming
Number of pages: 42 Posted: 10 May 2012 Last Revised: 22 May 2012
Accepted Paper Series
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Downloads 469
27.

A First Look at Mutual Funds that Use Short Sales

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 18 Jan 2012
Accepted Paper Series
Department of Finance, University of Central Florida, Southern Methodist University (SMU) - Accounting Department and North Carolina State University - Poole College of Management

Multiple version iconThere are 2 versions of this paper

28.

The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource

Journal of Accounting Research, Forthcoming
Posted: 13 Jan 2012
Accepted Paper Series
Goizueta Business School, affiliation not provided to SSRN and Clemson University
29.

The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality

Number of pages: 65 Posted: 02 Jan 2012 Last Revised: 18 Jan 2018
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Downloads 1,142
30.

Broker-Hosted Investor Conferences

Journal of Accounting & Economics (JAE), 2014
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 16 Nov 2017
Accepted Paper Series
Emory University - Department of Finance, University of Kentucky - Gatton College of Business and Economics, University of Texas at Dallas - Naveen Jindal School of Management and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 380
31.

Panacea, Pandora’s Box, or Placebo: Feedback in Bank Mortgage-Backed Security Holdings and Fair Value Accounting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 04 Jun 2011
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 220
32.

Analyst Tipping: Additional Evidence

Journal of Business Finance & Accounting (JBFA), Forthcoming.
Number of pages: 36 Posted: 20 May 2011 Last Revised: 06 Feb 2017
Accepted Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, C.T. Bauer College of Business University of Houston and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 282
33.

The Market’s Assessment of the Probability of Meeting or Beating the Consensus

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 04 Jan 2011 Last Revised: 27 Jun 2015
Accepted Paper Series
National University of Singapore and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 188
34.

Credit Risk and IFRS: The Case of Credit Default Swaps

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 51 Posted: 06 Aug 2010 Last Revised: 18 Feb 2014
Accepted Paper Series
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 656
35.

Financial Reporting Credibility after SOX: Evidence from Earnings Restatements

Number of pages: 46 Posted: 05 Aug 2010
Working Paper Series
University of Kansas, Utah Valley University -- Woodbury School of Business and Texas Christian University - Department of Accounting
Downloads 392
36.

How Important are Earnings Announcements as an Information Source?

European Accounting Review Vol. 22, No. 2, 2013
Number of pages: 40 Posted: 29 May 2010 Last Revised: 04 Nov 2015
Accepted Paper Series
Temple University - Department of Accounting, Iowa State University - Department of Accounting and Finance, University of Texas at Dallas - Naveen Jindal School of Management and Singapore Management University - Lee Kong Chian School of Business
Downloads 617
37.

The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 24 May 2010 Last Revised: 15 Apr 2011
Accepted Paper Series
University of Queensland - Business School, Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and affiliation not provided to SSRN
Downloads 1,491
38.

How Important are Earnings Announcements as an Information Source?*

Number of pages: 46 Posted: 03 Sep 2009
Working Paper Series
Temple University - Department of Accounting, Iowa State University - Department of Accounting and Finance, University of Texas at Dallas - Naveen Jindal School of Management and affiliation not provided to SSRN
Downloads 20
39.

Earnings Quality and Information Asymmetry: Evidence from Trading Costs

Number of pages: 53 Posted: 11 Sep 2008
Working Paper Series
Singapore Management University - School of Accountancy, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Finance Department

Multiple version iconThere are 2 versions of this paper

Downloads 927
40.

Sell-Side Debt Analysts and Debt Market Efficiency

Forthcoming in Management Science
Number of pages: 48 Posted: 22 Jun 2008 Last Revised: 25 Aug 2015
Accepted Paper Series
University of Texas at Dallas, Rice University - Jesse H. Jones Graduate School of Business and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 439
41.

A First Look at Mutual Funds That Use Short Sales

Number of pages: 46 Posted: 12 Mar 2008 Last Revised: 12 Jan 2012
Working Paper Series
Department of Finance, University of Central Florida, Southern Methodist University (SMU) - Accounting Department and North Carolina State University - Poole College of Management

Multiple version iconThere are 2 versions of this paper

Downloads 579
42.

Risk Relevance of Fair Value Gains and Losses, and the Impact of Disclosure and Corporate Governance

Number of pages: 58 Posted: 16 Feb 2008
Working Paper Series
Southern Methodist University (SMU) - Accounting Department
Downloads 958
43.

What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Assessments

Journal of Accounting Research, Vol. 45, pp. 629-665, June 2007
Posted: 11 Nov 2007
Accepted Paper Series
ESSEC Business School, University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
44.

An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements

Accounting Review, March 2008
Posted: 26 Sep 2007
Accepted Paper Series
Texas Christian University - Department of Accounting
45.

Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry

Number of pages: 72 Posted: 13 Sep 2007 Last Revised: 09 Jan 2013
Working Paper Series
Southern Methodist University (SMU) - Accounting Department
Downloads 1,262
46.

Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage

Journal of Business, Finance and Accounting, Forthcoming
Number of pages: 59 Posted: 10 Sep 2007 Last Revised: 13 Feb 2012
Accepted Paper Series
University of Mississippi - Patterson School of Accountancy and Southern Methodist University (SMU) - Accounting Department
Downloads 448
47.

Using Market Reaction to Infer Persistence of Earnings Surprises

Number of pages: 50 Posted: 10 Sep 2007
Working Paper Series
Baylor University - Hankamer School of Business and Southern Methodist University (SMU) - Accounting Department
Downloads 217
48.

On the Weighting of Individual Analyst Forecasts in the Consensus

Number of pages: 41 Posted: 19 Jul 2007
Working Paper Series
AlixPartners LLP, University of Texas at Dallas - Naveen Jindal School of Management and City University London - Cass Business School
Downloads 484
49.

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 5, pp. 983-1016, December 2007
Number of pages: 34 Posted: 23 Mar 2007 Last Revised: 03 Jan 2008
Accepted Paper Series
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 538
50.

On Distinguishing Between Valuation and Arbitrage Motivated Short Selling

Number of pages: 43 Posted: 13 Mar 2007
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, North Carolina State University - Poole College of Management and Southern Methodist University (SMU) - Finance Department
Downloads 314