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Ross: Accounting (Topic)


RSB Working Papers 1969 - Present Kresge Library Institutes & Research Centers Faculty & Research Academic Programs Ross School of Business Home Ross School of Business at the University of Michigan
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Viewing: 1 - 50 of 161 papers

1.

Information in Accruals About the Quality of Earnings

Number of pages: 52 Posted: 16 Aug 2001
Working Paper Series
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 9,046
2.

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Number of pages: 26 Posted: 08 May 2000
Working Paper Series
University of Southern California - Leventhal School of Accounting and The University of Chicago - Booth School of Business
Downloads 8,329
3.

Accounting Quality, Auditing and Corporate Governance

Number of pages: 26 Posted: 02 Mar 2003
Working Paper Series
University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 8,176
4.

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Number of pages: 44 Posted: 20 Jul 2001
Working Paper Series
Emory University - Department of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 7,609
5.

Accrual Reliability, Earnings Persistence and Stock Prices

Journal of Accounting & Economics, Vol. 39, No. 3, September 2005
Number of pages: 65 Posted: 28 Mar 2004
Accepted Paper Series
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School
Downloads 7,156
6.

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Number of pages: 59 Posted: 28 Jul 1999
Working Paper Series
The University of Chicago - Booth School of Business and University of California, Berkeley - Accounting Group
Downloads 6,427
7.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,437
8.

Lunar Cycle Effects in Stock Returns

Number of pages: 48 Posted: 04 Sep 2001
Working Paper Series
Emory University - Department of Accounting and Purdue University
Downloads 4,641
9.

Earnings Quality and Financial Reporting Credibility: An Empirical Investigation

Number of pages: 42 Posted: 22 Aug 1999
Working Paper Series
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 4,442
10.

Short Interests, Fundamental Analysis, and Stock Returns

Number of pages: 35 Posted: 24 Jul 1999
Working Paper Series
University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management, Claremont McKenna College - Robert Day School of Economics and Finance and University of California, Berkeley - Accounting Group
Downloads 4,043
11.

Determinants of Weaknesses in Internal Control over Financial Reporting

Journal of Accounting and Economics, Vol. 44, pp.193-223, 2007
Number of pages: 49 Posted: 08 Aug 2005 Last Revised: 10 Mar 2010
Accepted Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 3,486
12.

External Financing and Future Stock Returns

Rodney L. White Center for Financial Research Working Paper No. 03-03
Number of pages: 58 Posted: 03 Apr 2003
Working Paper Series
AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 3,481
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

Multiple version iconThere are 2 versions of this paper

Downloads 3,327
14.

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 3,170
15.

Reconciling Value Estimates from the Discounted Cash Flow Value Model and the Residual Income Model

Number of pages: 33 Posted: 13 Jul 2000
Working Paper Series
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Downloads 3,116
16.

Forecasting Sales: A Model and Some Evidence from the Retail Industry

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Jan 2004 Last Revised: 31 May 2013
Accepted Paper Series
University of Washington, University of British Columbia - Sauder School of Business and University of Washington
Downloads 3,096
17.

Does Asymmetric Information Drive Capital Structure Decisions?

EFA 2006 Zurich Meetings, AFA 2008 New Orleans Meetings Paper
Number of pages: 55 Posted: 06 Mar 2006 Last Revised: 22 Dec 2016
Working Paper Series
Arizona State University - W.P. Carey School of Business, University of Michigan, Stephen M. Ross School of Business and University of Houston

Multiple version iconThere are 2 versions of this paper

Downloads 2,821
18.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,774
19.

The Implications of Accounting Distortions and Growth for Accruals and Profitability

Number of pages: 53 Posted: 26 Mar 2004
Working Paper Series
AQR Capital Management, LLC, University of California, Berkeley - Accounting Group, University of Southern California - Marshall School of Business and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,612
20.

What are Stock Investors' Actual Historical Returns? Evidence from Dollar-Weighted Returns

Number of pages: 36 Posted: 10 May 2004
Working Paper Series
Emory University - Department of Accounting
Downloads 2,596
21.

On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001

University of Michigan Business School
Number of pages: 6 Posted: 31 Oct 2001
Working Paper Series
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability

Multiple version iconThere are 2 versions of this paper

Downloads 2,590
22.

The Persistence and Pricing of the Cash Component of Earnings

20th Australasian Finance & Banking Conference 2007 Paper
Number of pages: 47 Posted: 03 Jan 2005
Working Paper Series
University of Southern California - Leventhal School of Accounting, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 2,566
23.

Can Investors Profit from the Prophets? Consensus Analyst Recommendations and Stock Returns

Number of pages: 47 Posted: 04 Nov 1998
Working Paper Series
University of California, Davis, University of Michigan, Stephen M. Ross School of Business, Stanford University and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 2,557
24.

Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002

Number of pages: 42 Posted: 02 Nov 2005
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,525
25.

GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

Number of pages: 43 Posted: 25 Aug 2000
Working Paper Series
Boston College, Franklin Resources, Inc. and University of California, Berkeley - Accounting Group

Multiple version iconThere are 2 versions of this paper

Downloads 2,449
26.

Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?

Number of pages: 40 Posted: 24 Jul 1999
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 2,415
27.

Pump and Dump: An Empirical Analysis of the Relation Between Corporate Financing Activities and Sell-side Analyst Research

Number of pages: 43 Posted: 22 May 2003
Working Paper Series
Boston College, AQR Capital Management, LLC and University of California, Berkeley - Accounting Group
Downloads 2,323
28.

Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?

Number of pages: 52 Posted: 08 Jan 2001
Working Paper Series
University of North Carolina at Chapel Hill and University of British Columbia - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,217
29.

Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'?

Number of pages: 44 Posted: 27 Mar 2007 Last Revised: 10 May 2009
Working Paper Series
University of California, Davis - Graduate School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 2,201
30.

The Relation between Analysts' Forecasts of Long-Term Earnings Growth and Stock Price Performance Following Equity Offerings

Number of pages: 47 Posted: 02 Jul 1999
Working Paper Series
University of Southern California - Leventhal School of Accounting, Boston College - Carroll School of Management and University of California, Berkeley - Accounting Group
Downloads 2,186
31.

Annual Report Readability, Current Earnings, and Earnings Persistence

Ross School of Business Paper No. 1028
Number of pages: 67 Posted: 10 Mar 2006
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 2,143
32.
Downloads 2,138
33.

The Extreme Future Stock Returns Following Extreme Earnings Surprises

Ross School of Business Paper No. 922
Number of pages: 41 Posted: 08 Dec 2003
Working Paper Series
Utah State University, University of British Columbia - Sauder School of Business and University of Southern California - Marshall School of Business
Downloads 2,108
34.

The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly

Number of pages: 61 Posted: 04 May 2005
Working Paper Series
University of Southern California - Leventhal School of Accounting and University of Washington - Michael G. Foster School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,962
35.

Are Benchmark Beaters Doing Anything Wrong?

Number of pages: 48 Posted: 24 Apr 2000
Working Paper Series
University of Southern California - Leventhal School of Accounting, AQR Capital Management, LLC and London Business School
Downloads 1,942
36.

The Long-run Stock Returns Following Bond Ratings Changes

Number of pages: 43 Posted: 13 Nov 1998
Working Paper Series
Emory University - Department of Accounting and Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,907
37.

Organizational Design and Management Accounting Change

CentER Working Paper No. 2000-61
Number of pages: 26 Posted: 06 Nov 2000
Working Paper Series
Arizona State University and Tilburg University - Center for Economic Research (CentER)
Downloads 1,883
38.

The Role of Dissemination in Market Liquidity: Evidence from Firms' Use of Twitter

Accounting Review, 2014, Vol. 89, No. 1, pp.79-112, Rock Center for Corporate Governance at Stanford University Working Paper No. 135
Number of pages: 50 Posted: 11 Aug 2010 Last Revised: 09 Oct 2015
Accepted Paper Series
Stanford University - Graduate School of Business, University of Michigan, Stephen M. Ross School of Business and Penn State University
Downloads 1,875
39.

Large-Sample Evidence on the Debt Covenant Hypothesis

Number of pages: 54 Posted: 03 Jul 2001
Working Paper Series
Emory University - Department of Accounting and The University of Chicago - Booth School of Business
Downloads 1,848
40.

Differences in Commercial Database Reported Earnings: Implications for Empirical Research

Number of pages: 51 Posted: 01 Nov 2000
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business
Downloads 1,803
41.

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
42.

Prophets and Losses: Reassessing the Returns to Analysts' Stock Recommendations

Number of pages: 19 Posted: 18 May 2001
Working Paper Series
University of California, Davis, University of Michigan, Stephen M. Ross School of Business, Stanford University and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 1,696
43.

The Predictive Value of Expenses Excluded from 'Pro Forma' Earnings

Number of pages: 45 Posted: 22 Mar 2002
Working Paper Series
Utah State University, University of British Columbia - Sauder School of Business and University of Southern California - Marshall School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,685
44.

Implied Equity Duration: A New Measure of Equity Security Risk

Number of pages: 67 Posted: 13 Jun 2004
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Accounting Group and University of Southern California - Marshall School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,654
45.

Using Expectations to Test Asset Pricing Models

13th Annual Utah Winter Finance Conference
Number of pages: 46 Posted: 09 Jan 2003
Working Paper Series
Duke University - Fuqua School of Business, University of Michigan, Stephen M. Ross School of Business and Johnson@Cornell Tech, Cornell University

Multiple version iconThere are 2 versions of this paper

Downloads 1,624
46.

Financial Reporting Quality and Economic Growth

Number of pages: 61 Posted: 11 Sep 2008 Last Revised: 24 Jun 2010
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,604
47.

Management Forecast Quality and Capital Investment Decisions

The Accounting Review, Vol. 89, No. 1, pp. 331-365, January 2014
Number of pages: 50 Posted: 27 Jul 2013 Last Revised: 22 Jan 2014
Accepted Paper Series
Purdue University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Penn State University
Downloads 1,566
48.

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
49.

How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account

University of Washington Working Paper
Number of pages: 41 Posted: 17 Feb 2003
Working Paper Series
University of Washington, University of Illinois at Urbana-Champaign and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,515
50.

How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 1,502