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Baruch: Accounting (Topic)

Baruch College Zicklin School of Business

Baruch College Zicklin School of Business

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Viewing: 1 - 50 of 192 papers

1.

Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters

Baruch College Zicklin School of Business Research Paper No. 2019-01-02
Number of pages: 47 Posted: 18 Dec 2018 Last Revised: 03 Mar 2020
Working Paper Series
Central University of Finance and Economics (CUFE), City University of New York (CUNY) - Stan Ross Department of Accountancy, School of Business, Renmin University of China and Guanghua School of Management
Downloads 92
2.

Seniority Orders Between Inside Debts and External Debts

Posted: 13 Dec 2018 Last Revised: 26 Jan 2019
Working Paper Series
City University of New York (CUNY) - Baruch College, Purdue University and Texas Christian University
3.

The Risk-Relevance of Street Earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 28 Aug 2018
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 105
4.

Information Quality and Endogenous Project Outcomes

Contemporary Accounting Research, Forthcoming
Posted: 25 Jul 2018
Accepted Paper Series
City University of New York (CUNY) - Baruch College, Purdue University and Texas Christian University

Multiple version iconThere are 2 versions of this paper

5.

Does Managerial Risk Aversion Affect Earnings Management? Evidence from CEO Political Ideology

Baruch College Zicklin School of Business Research Paper No. 2018-05-06
Number of pages: 53 Posted: 24 May 2018 Last Revised: 31 May 2018
Working Paper Series
City University of New York (CUNY) - Baruch College, University of California, Irvine - Accounting Area and Western Washington University
Downloads 137
6.

Fair Value Accounting, Earnings Management, and the Case of Bargain Purchase Gain

Baruch College Zicklin School of Business Research Paper No. 2018-05-03
Number of pages: 46 Posted: 09 May 2018 Last Revised: 31 May 2018
Working Paper Series
City University of New York - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 296
7.

Is Earnings Management (Really) Rampant? Evidence from a Structural Model

Baruch College Zicklin School of Business Research Paper No. 2018-04-02
Number of pages: 37 Posted: 16 Apr 2018 Last Revised: 14 Dec 2019
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Baruch College
Downloads 211
8.

Are Top Management Teams Compensated as Teams? A Structural Modeling Approach

Baruch College Zicklin School of Business Research Paper No. 2018-02-02
Number of pages: 49 Posted: 26 Feb 2018 Last Revised: 28 Jul 2019
Working Paper Series
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York

Multiple version iconThere are 2 versions of this paper

Downloads 76
9.

Accounting Losses as a Heuristic for Managerial Failure: Evidence from CEO Turnovers

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 47 Posted: 11 Dec 2017
Accepted Paper Series
UNC Charlotte and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 154
10.

Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks

29th Annual Conference on Financial Economics & Accounting 2018, Baruch College Zicklin School of Business Research Paper No. 2018-10-06
Number of pages: 56 Posted: 18 Nov 2017 Last Revised: 11 Jan 2019
Working Paper Series
Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 304
11.

Monitoring Versus Crowding-Out Effect: The Role of Social Capital in Managerial Compensation

Number of pages: 56 Posted: 24 Oct 2017
Working Paper Series
CUNY Baruch College, City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 72
12.

Monitoring Versus Crowding-Out Effect: The Role of Social Capital in Managerial Compensation

Number of pages: 56 Posted: 24 Oct 2017
Working Paper Series
CUNY Baruch College, City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 81
13.

When Do Executives Actually Sell Vested Restricted Equity?

Columbia Business School Research Paper No. 17-101, Baruch College Zicklin School of Business Research Paper No. 2018-10-05
Number of pages: 48 Posted: 17 Oct 2017 Last Revised: 01 Aug 2019
Working Paper Series
City University of NY, Baruch College, Zicklin School of Business and Baruch College, City University of New York
Downloads 220
14.

Do Bank Regulation and Supervision Substitute for Bank Auditing?

Number of pages: 60 Posted: 28 Sep 2017 Last Revised: 31 Jul 2019
Working Paper Series
UNC Charlotte, Aalto University - School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 220
15.

Credit Default Swaps and Cost Management

Number of pages: 41 Posted: 06 Sep 2017 Last Revised: 21 Nov 2017
Working Paper Series
CUNY Baruch College, City University of New York (CUNY) - Stan Ross Department of Accountancy and Fairleigh Dickinson University
Downloads 97
16.

Buying Products from Whom You Know: Personal Connections and Information Asymmetry in Supply Chain Relationships

Number of pages: 65 Posted: 28 Jul 2017
Working Paper Series
University of Massachusetts Boston - College of Management, City University of New York - Stan Ross Department of Accountancy, Washington University in Saint Louis - Olin School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 127
17.

Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services Institutions

Number of pages: 64 Posted: 20 Jun 2017
Working Paper Series
City University of New York - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Downloads 46
18.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming, Pace University Accounting Research Paper No. 2017/01
Number of pages: 44 Posted: 10 May 2017 Last Revised: 27 Aug 2019
Accepted Paper Series
Baruch College - CUNY, University of Cincinnati - Lindner College of Business and Pace University - Lubin School of Business
Downloads 71
19.

Accounting Changes and Debt Contracting

Posted: 17 Apr 2017 Last Revised: 30 Apr 2017
Working Paper Series
Baruch College - CUNY and City University of New York (CUNY) - Baruch College
20.

Credit Default Swaps and Earnings Management

Number of pages: 36 Posted: 03 Mar 2017
Working Paper Series
Stevens Institute of Technology - School of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and Xi'an Jiaotong University (XJTU) - School of Management, Students
Downloads 271
21.

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality?

Contemporary Accounting Research (Summer 2017), 34(2): 1071-1102.
Posted: 27 Feb 2017 Last Revised: 28 Apr 2018
Accepted Paper Series
Seoul National University - College of Business Administration, Baruch College, City University of New York and The University of Texas at San Antonio
22.

Did the 1999 NYSE and NASDAQ Listing Standard Changes on Audit Committee Composition Benefit Investors?

Accounting Review, Forthcoming
Posted: 22 Jan 2017 Last Revised: 25 Jan 2017
Accepted Paper Series
Baruch College, City University of New York and New York University (NYU) - Department of Accounting
23.

Voluntary versus Mandatory Disclosure

Number of pages: 50 Posted: 21 Nov 2016 Last Revised: 18 Dec 2019
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management, CUNY Baruch College, Zicklin School of Business and National University of Singapore
Downloads 265
24.

Information Transfer and Conference Calls

Number of pages: 62 Posted: 10 Nov 2016 Last Revised: 26 Sep 2018
Working Paper Series
Boston University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 258
25.

When Do Differences in Credit Rating Methodologies Matter? Evidence from High Information Uncertainty Borrowers

Accounting Review, Forthcoming
Posted: 22 Oct 2016
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York - Stan Ross Department of Accountancy
26.

Political Connections and Tax-Induced Earnings Management: Evidence from China

European Journal of Finance, 2016, 22(4-6)
Number of pages: 38 Posted: 01 Sep 2016
Accepted Paper Series
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and Cardiff Business School, Cardiff University
Downloads 109
27.

Do Credit Ratings Incorporate Business Linkages Along the Supply Chain?

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 42 Posted: 15 Aug 2016
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy and City University of New York (CUNY), Baruch College, Zicklin School of Business, Stan Ross Department of Accountancy, Students
Downloads 120
28.

Acquirer Internal Control Weaknesses in the Market for Corporate Control

Robert H. Smith School Research Paper No. RHS 2816101
Number of pages: 51 Posted: 01 Aug 2016 Last Revised: 05 Oct 2017
Working Paper Series
Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Maryland - Robert H. Smith School of Business
Downloads 201
29.

The Information Quality Effect of Accruals-Based Benchmark Beating: Evidence from the CDS Market

Number of pages: 50 Posted: 28 Jul 2016 Last Revised: 16 Apr 2018
Working Paper Series
London Business School, Carnegie Mellon University - David A. Tepper School of Business and City University of New York - Stan Ross Department of Accountancy
Downloads 223
30.

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming, Pace University Accounting Research Paper No. 2016/08
Number of pages: 63 Posted: 21 Jun 2016
Accepted Paper Series
Pace University - Lubin School of Business, Baruch College - CUNY and University of Cincinnati - Lindner College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 77
31.

Information Disclosure and Insider Trading Around Board Meetings

Number of pages: 44 Posted: 18 Apr 2016 Last Revised: 30 Sep 2016
Working Paper Series
Baruch College, City University of New York
Downloads 313
32.

Alternative Evidence on Financial Analysts' Use of Financial Statement Information

Byard, D. and F. Cebenoyan; Alternative evidence on financial analysts' use of financial statement information; Review of Accounting and Finance, 2007, V6, 4, pp. 442-459.
Number of pages: 29 Posted: 22 Jan 2016
Accepted Paper Series
City University of New York, CUNY Hunter College - Department of Economics and City University of New York - Stan Ross Department of Accountancy
Downloads 33
33.

Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers?

Number of pages: 50 Posted: 22 Jan 2016 Last Revised: 04 Feb 2016
Working Paper Series
City University of New York - Stan Ross Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 171
34.

Earnings Announcement Disclosures and Changes in Analysts' Information

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 24 Oct 2015 Last Revised: 09 Sep 2016
Accepted Paper Series
Pennsylvania State University, City University of New York - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 297
35.

On the Conditional Conservatism Measure: A Robust Estimation Approach

Number of pages: 31 Posted: 16 Aug 2015 Last Revised: 19 Nov 2017
Working Paper Series
Baruch College, City University of New York and Hong Kong Polytechnic University - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 201
36.

The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

Accounting Review, Forthcoming, INSEAD Working Paper No. 2015/57/ACC
Posted: 04 Aug 2015 Last Revised: 10 Aug 2015
Accepted Paper Series
INSEAD, University of Arizona - Department of Accounting and City University of New York - Stan Ross Department of Accountancy
37.

Using Sales Revenue as a Performance Measure

Number of pages: 44 Posted: 29 Jul 2015
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 539
38.

Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

Journal of Accounting and Economics, 2015 Forthcoming, Pace University Accounting Research Paper No. 2015/04
Number of pages: 47 Posted: 18 Mar 2015
Accepted Paper Series
UNC Charlotte and Pace University - Lubin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 187
39.

Auditor Resignation and Risk Factors

Accounting Horizons, Forthcoming, Pace University Accounting Research Paper No. 2015/03
Number of pages: 32 Posted: 17 Mar 2015
Accepted Paper Series
UNC Charlotte and Pace University - Lubin School of Business
Downloads 258
40.

Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective

Pace University Accounting Research Paper No. 2015/01
Number of pages: 48 Posted: 07 Feb 2015
Working Paper Series
UNC Charlotte and Pace University - Lubin School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 274
41.

The Spillover Effect of Fraud Allegations Against Chinese Reverse Mergers

Number of pages: 55 Posted: 12 Jan 2015
Working Paper Series
Baruch College - CUNY

Multiple version iconThere are 2 versions of this paper

Downloads 404
42.

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations

Accounting Review, Forthcoming
Posted: 10 Jan 2015
Accepted Paper Series
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York - Stan Ross Department of Accountancy
43.

Can Shareholder Activism Improve Gender Diversity on Corporate Boards?

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Dec 2014
Working Paper Series
University of Waterloo and City University of New York (CUNY) – Baruch College

Multiple version iconThere are 2 versions of this paper

Downloads 180
44.

Information Sharing in a Manufacturer-Supplier Relationship: Suppliers' Incentive and Production Efficiency

Production and Operations Management, Forthcoming
Posted: 15 Sep 2014
Accepted Paper Series
Hong Kong University of Science & Technology (HKUST) - Department of Information Systems, Business Statistics and Operations Management and City University of New York (CUNY) - Baruch College
45.

Non-Executive Employee Ownership and Corporate Risk

Accounting Review, Forthcoming
Number of pages: 52 Posted: 13 Jun 2014 Last Revised: 04 Aug 2014
Accepted Paper Series
University of Toronto - Rotman School of Management, City University of New York - Stan Ross Department of Accountancy, Yale School of Management and Yale School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 308
46.

Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular-Hour and After-Hours Revisions

Journal of Accounting Research, Vol. 53, Issue 4, pp. 821–861, September 2015,
Number of pages: 67 Posted: 06 Jun 2014 Last Revised: 03 Nov 2015
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rice University, City University of New York - Stan Ross Department of Accountancy and University of Rochester - Simon Business School
Downloads 346
47.

How Have Auditors Managed Their Chinese ADR Engagements?

Number of pages: 34 Posted: 04 Jun 2014 Last Revised: 13 Nov 2014
Working Paper Series
UNC Charlotte and Concordia University, Quebec
Downloads 93
48.

The Disclose or Abstain Incentive to Issue Management Guidance

Journal of Law, Finance & Accounting, Vol. 1, Iss. 1, pp.. 187-233, 2016
Number of pages: 48 Posted: 18 May 2014 Last Revised: 05 Mar 2018
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, Simon School, University of Rochester and University of Rochester - Simon Business School
Downloads 338
49.

Information Quality and Endogenous Project Outcomes

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 02 May 2014 Last Revised: 17 Jun 2018
Accepted Paper Series
City University of New York (CUNY) - Baruch College, Purdue University and Texas Christian University

Multiple version iconThere are 2 versions of this paper

Downloads 28
50.

Do Accounting Standards Matter for Firm Productivity? Evidence from Mandatory IFRS Adoption

Number of pages: 43 Posted: 26 Apr 2014
Working Paper Series
Temple University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and Arizona State University (ASU) - School of Accountancy
Downloads 315