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Robert H. Smith: Accounting & Information Assurance (Topic)

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Viewing: 1 - 33 of 33 papers

1.

Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors

Number of pages: 35 Posted: 25 Nov 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Multiple version iconThere are 2 versions of this paper

Downloads 3,842
2.

Disclosure Quality and Market Liquidity

Number of pages: 23 Posted: 10 Feb 2001
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Missouri at Columbia - School of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,469
3.

Corporate Disclosure Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 04 Nov 2002
Working Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Missouri at Columbia - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,532
4.

Purchase, Pooling, and Equity Analysts' Valuation Judgments

Number of pages: 36 Posted: 27 Oct 1999
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland

Multiple version iconThere are 2 versions of this paper

Downloads 1,338
5.

The Governance Role of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 44 Posted: 27 Jan 2004
Working Paper Series
University of Florida - Fisher School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 782
6.

Aggregate Earnings Surprises, Monetary Policy, and Stock Returns

Journal of Accounting & Economics (JAE), Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-50
Number of pages: 50 Posted: 25 Jul 2013 Last Revised: 07 Dec 2016
Accepted Paper Series
University of Michigan, Stephen M. Ross School of Business, University of Maryland - Robert H. Smith School of Business and Singapore Management University - School of Accountancy
Downloads 684
7.

The Governance Effect of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts

Number of pages: 58 Posted: 01 Jul 2003
Working Paper Series
University of Florida - Fisher School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Downloads 680
8.

The Use of Forecast Revision in Reducing Built-In Biases in Mean Analyst Forecasts

Number of pages: 34 Posted: 08 Dec 1998
Working Paper Series
University of Maryland, Texas Christian University - M.J. Neeley School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 535
9.

Disclosure Timing: Determinants of Quarterly Earnings Release Dates

Number of pages: 36 Posted: 03 Dec 2004
Working Paper Series
Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Multiple version iconThere are 2 versions of this paper

Downloads 518
10.

Trade Size and the Adverse Selection Component of the Spread: Which Trades are "Big"?

Number of pages: 30 Posted: 27 Dec 2000
Working Paper Series
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy
Downloads 509
11.

The Return-Earnings Relation When Analyst Forecasts are Used as a Proxy for Investor Expectations

Number of pages: 32 Posted: 11 Nov 2002
Working Paper Series
Pennsylvania State University, University of Maryland and Georgia State University - Robinson College of Business
Downloads 475
12.

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Robert H. Smith School Research Paper No. RHS RHS-06-134
Number of pages: 52 Posted: 15 Jul 2010 Last Revised: 27 Jan 2011
Working Paper Series
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 432
13.

Do High CEO Pay Ratios Destroy Firm Value?

Robert H. Smith School Research Paper No. RHS 2861680, Singapore Management University School of Accountancy Research Paper No. 2017-58
Number of pages: 51 Posted: 31 Oct 2016 Last Revised: 06 Jul 2017
Working Paper Series
Singapore Management University, University of Maryland - Robert H. Smith School of Business and Oakland University - Department of Accounting and Finance
Downloads 369
14.

The Impact of Household Level Heterogeneity in Reference Price Effects on Optimal Retailer Pricing Policies

Number of pages: 35 Posted: 25 Apr 2001
Working Paper Series
Tuck School of Business at Dartmouth, University of Wisconsin - Madison - Department of Marketing and University of Maryland - Robert H. Smith School of Business
Downloads 326
15.

Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks

Robert H. Smith School Research Paper No. RHS 2757150
Number of pages: 41 Posted: 02 Apr 2016 Last Revised: 29 Jun 2017
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Georgia Institute of Technology - Ernest Scheller Jr. College of Business and University of Maryland - Department of Accounting & Information Assurance
Downloads 277
16.

Intangible Investment and the Importance of Firm-Specific Factors in the Determination of Earnings

Review of Accounting Studies Vol. 16, No. 3, pp 539-573, September 2011, Robert H. Smith School Research Paper No. RHS-06-145
Number of pages: 55 Posted: 14 Feb 2011 Last Revised: 26 Jun 2012
Accepted Paper Series
University of Delaware - Accounting & MIS and University of Maryland - Robert H. Smith School of Business
Downloads 260
17.

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
City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Maryland - Robert H. Smith School of Business
Downloads 130
18.

Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)

Robert H. Smith School Research Paper No. RHS 2616810
Number of pages: 13 Posted: 12 Jun 2015 Last Revised: 22 Jul 2017
Working Paper Series
University of Maryland - Department of Accounting & Information Assurance

Multiple version iconThere are 2 versions of this paper

Downloads 99
19.

Information Frictions and Productivity Dispersion: The Role of Financial Reporting Quality

Number of pages: 72 Posted: 29 Jun 2017
Working Paper Series
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business, City University of Hong Kong and Hong Kong University of Science & Technology (HKUST)
Downloads 80
20.

Using Analysts' Forecasts to Measure Properties of Analysts' Information Environment

The Accounting Review, October 1998, Robert H. Smith School Research Paper No. RHS 143828
Number of pages: 13 Posted: 26 Jan 1999 Last Revised: 29 Dec 2015
Accepted Paper Series
Pennsylvania State University, University of Maryland, Texas Christian University - M.J. Neeley School of Business and Georgia State University - Robinson College of Business
Downloads 54
21.

Adverse Selection, Inventory Holding Costs, and Depth

Journal of Financial Research
Posted: 26 Jan 2000
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy
22.

Blockholder Ownership and Market Liquidity

As published in Journal of Financial and Quantitative Analysis
Posted: 27 Dec 2000
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy
23.

Consumer Information Search Revisited: Theory and Empirical Analysis

Journal of Consumer Research, Vol. 23, No. 4, pp. 263-277
Posted: 29 Apr 1998 Last Revised: 09 Mar 2011
Accepted Paper Series
University of Toronto - Rotman School of Management, University of Texas at Dallas and State University of New York at Buffalo - School of Management
24.

Corporate Disclosure Quality and Properties of Analysts' Information Environment

Journal of Accounting, Auditing and Finance, Summer 2003
Posted: 22 Sep 2003
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Missouri at Columbia - School of Accountancy

Multiple version iconThere are 2 versions of this paper

25.

Corporate Disclosure Quality and the Cost of Debt

Accounting Review, October 1998
Posted: 16 Oct 1998
Accepted Paper Series
Government of the United States of America - Office of the Comptroller of the Currency (OCC)
26.

Disclosure Timing: Determinants of Quarterly Earnings Release Dates

Journal of Accounting and Public Policy, Forthcoming
Posted: 16 Oct 2004
Accepted Paper Series
Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Multiple version iconThere are 2 versions of this paper

27.

Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors

Journal of Business, Forthcoming
Posted: 02 Jan 2002
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)

Multiple version iconThere are 2 versions of this paper

28.

Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)

Behavioral Research in Accounting, Forthcoming, Robert H. Smith School Research Paper No. RHS 2754382
Posted: 26 Mar 2016
Accepted Paper Series
University of Maryland - Department of Accounting & Information Assurance

Multiple version iconThere are 2 versions of this paper

29.

How Do Bondholders View Risks Associated with IT Investments across Industries?

Robert H. Smith School Research Paper
Posted: 16 Oct 2013
Working Paper Series
Decision Science and Managerial Economics, Chinese University of Hong Kong, University of Maryland - Robert H. Smith School of Business and University of Maryland - Robert H. Smith School of Business
30.

Payment Ceilings in Cost-Plus Contracting

Management Accounting Research
Posted: 06 Jan 1998
Accepted Paper Series
University of Maryland - Robert H. Smith School of Business and Florida International University (FIU) - School of Accounting
31.

Purchase, Pooling, and Equity Analysts' Valuation Judgments

The Accounting Review, Vol. 75, Issue 3, July 2000
Posted: 27 Jun 2000
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland

Multiple version iconThere are 2 versions of this paper

32.

The Audit Risk Model, Business Risk, and Audit Planning Decisions

The Accounting Review, Vol 74, No 3, July 1999
Posted: 04 May 1999
Accepted Paper Series
University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
33.

The Relation Among Disclosure, Returns, and Trading Volume Information

The Accounting Review, October 2001
Posted: 12 Jun 2001
Accepted Paper Series
University of Maryland and University of Pennsylvania - Accounting Department