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Chicago Booth ARC: International Accounting (Topic)

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1.

International Financial Reporting Standards (IFRS): Pros and Cons for Investors

Accounting and Business Research, Forthcoming
Number of pages: 65 Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 27,129
2.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 20 Nov 2011
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 12,082
3.

Earnings Management and Investor Protection: An International Comparison

MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32 Posted: 18 Sep 2001 Last Revised: 17 Mar 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Miami - School of Business Administration and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 8,369
4.

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999
Working Paper Series
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,533
5.

The Effect of International Institutional Factors on Properties of Accounting Earnings

University of Rochester Working Paper FR 99-12
Number of pages: 49 Posted: 15 Sep 1999
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)
Downloads 5,409
6.

Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,838
7.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004
Working Paper Series
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,673
8.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

ECGI - Law Working Paper No. 15/2003, Rodney L. White Center for Financial Research Working Paper No. 17-04, AFA 2005 Philadelphia Meetings
Number of pages: 65 Posted: 21 Dec 2004
Working Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,373
9.

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Rock Center for Corporate Governance at Stanford University Working Paper No. 11
Number of pages: 59 Posted: 15 Jan 2007 Last Revised: 08 Oct 2013
Accepted Paper Series
Stanford Graduate School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,905
10.

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Number of pages: 43 Posted: 28 Jun 2001
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,407
11.

Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement

ECGI - Finance Working Paper No. 407/2014, Chicago Booth Research Paper No. 12-04
Number of pages: 79 Posted: 23 Jan 2011 Last Revised: 06 Apr 2016
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 3,221
12.

Earnings Quality in U.K. Private Firms

LBS Accounting Subject Area Working Paper No. ACCT025
Number of pages: 65 Posted: 20 May 2004
Working Paper Series
University of Chicago - Booth School of Business and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,190
13.

Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why

Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Number of pages: 68 Posted: 30 Mar 2010 Last Revised: 31 May 2010
Working Paper Series
University of Chicago - Booth School of Business
Downloads 3,057
14.

Do Foreigners Invest Less in Poorly Governed Firms?

ECGI - Finance Working Paper No. 43/2004 , IFDP No. 816
Number of pages: 63 Posted: 08 Jun 2004 Last Revised: 31 Mar 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Utah - Department of Finance and University of Virginia - Darden Business School

Multiple version iconThere are 4 versions of this paper

Downloads 2,959
15.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Number of pages: 55 Posted: 26 May 2003
Working Paper Series
Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,527
16.

Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings

ECGI - Finance Working Paper No. 46/2004, Wharton Financial Institutions Center Working Paper Series #06-19
Number of pages: 63 Posted: 19 Oct 2006 Last Revised: 20 Nov 2011
Working Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,332
17.

Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption

Journal of Accounting Research (Forthcoming), Fox School of Business Research Paper No. 15-083
Number of pages: 69 Posted: 15 Jun 2013 Last Revised: 09 Nov 2015
Accepted Paper Series
University of Chicago - Booth School of Business, London School of Economics and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 2,165
18.

The Role of Accounting in the German Financial System

CFS Working Paper No. 2003/16
Number of pages: 51 Posted: 21 Sep 2003
Working Paper Series
University of Chicago - Booth School of Business and University of Mannheim - Accounting and Taxation
Downloads 2,006
19.

Proprietary versus Non-Proprietary Disclosures: Evidence from Germany

Number of pages: 45 Posted: 16 Apr 2004
Working Paper Series
University of Chicago - Booth School of Business
Downloads 1,848
20.

Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia

Journal of Financial Economics (JFE), 2006
Number of pages: 46 Posted: 04 Aug 2005 Last Revised: 17 Mar 2008
Working Paper Series
Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,563
21.

Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’

Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
Number of pages: 14 Posted: 27 Apr 2011
Accepted Paper Series
The Stephen M. Ross School of Business at the University of Michigan
Downloads 1,237
22.

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism

Number of pages: 54 Posted: 08 May 2007
Working Paper Series
University of Chicago - Booth School of Business, University of Texas at Dallas and Rochester Institute of Technology (RIT)

Multiple version iconThere are 2 versions of this paper

Downloads 1,228
23.

Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Number of pages: 49 Posted: 29 Jul 2012
Accepted Paper Series
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,209
24.

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

European Corporate Governance Institute (ECGI) - Law Working Paper No. 303/2016, Chicago Booth Research Paper No. 15-03
Number of pages: 82 Posted: 19 Jan 2015 Last Revised: 22 Dec 2016
Working Paper Series
University of Chicago - Booth School of Business, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 5 versions of this paper

Downloads 803
25.
Downloads 795
26.

IFRS – Ten Years Later

Accounting and Business Research vol 46 (5)
Number of pages: 53 Posted: 09 Mar 2016 Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 757
27.

Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated

The Accounting Review, Vol. 84, No. 5, September 2009
Number of pages: 51 Posted: 08 Sep 2006 Last Revised: 29 Dec 2012
Accepted Paper Series
Osaka University of Economics, The University of Chicago - Booth School of Business and Meijo University
Downloads 731
28.

The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 10 Oct 2005 Last Revised: 21 Sep 2008
Accepted Paper Series
The University of Chicago - Booth School of Business
Downloads 693
29.

Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (JAE 2006)

Number of pages: 27 Posted: 15 Sep 2005
Working Paper Series
University of Chicago - Booth School of Business
Downloads 607
30.

Accounting Research in the Japanese Setting

Chicago Booth Research Paper No. 11-32
Number of pages: 11 Posted: 08 Sep 2011
Working Paper Series
The University of Chicago - Booth School of Business
Downloads 510
31.

Why We Do International Accounting Research

Journal of International Accounting Research, July 20, 2015
Number of pages: 15 Posted: 29 Jan 2016 Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 508
32.

Proactive Financial Reporting Enforcement and Firm Value

Number of pages: 60 Posted: 27 Sep 2016 Last Revised: 13 Jun 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Downloads 499
33.

Listing Choices and Self-Regulation: The Experience of the AIM

Chicago Booth Research Paper No. 11-04
Number of pages: 62 Posted: 13 Jan 2011 Last Revised: 19 Sep 2012
Working Paper Series
Tuck School of Business at Dartmouth College, University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 470
34.

Do Foreigners Invest Less in Poorly Governed Firms?

NBER Working Paper No. w12222
Number of pages: 55 Posted: 25 May 2006
Working Paper Series
University of Chicago - Booth School of Business, University of Utah - Department of Finance and University of Virginia - Darden Business School

Multiple version iconThere are 4 versions of this paper

Downloads 60
35.

An Evaluation of Alternative Measures of Corporate Tax Rates

Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Posted: 29 Jan 2003
Accepted Paper Series
University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

37.

An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany

Accounting and Business Research, Vol. 28, pp. 111-129, Spring 1998
Posted: 17 Dec 1997
Accepted Paper Series
University of Chicago - Booth School of Business, Johan Wolfgang Goethe University and Johan Wolfgang Goethe University

Multiple version iconThere are 2 versions of this paper

38.

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, No. 2, May 2005
Posted: 14 Jan 2007
Accepted Paper Series
Harvard Business School

Multiple version iconThere are 3 versions of this paper

39.

Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings

Journal of Financial Economics, Vol. 93, No. 3, pp. 428-454, 2009
Posted: 03 Dec 2008 Last Revised: 20 Nov 2011
Accepted Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

40.

Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion

Journal of Accounting and Economics, Vol. 42, No. 1-2, 2006
Posted: 30 Jun 2006
Accepted Paper Series
University of Chicago - Booth School of Business
41.

Disclosure Practices of Foreign Companies Interacting with U.S. Markets

Journal of Accounting Research, Vol. 42, No. 2, May 2004
Posted: 09 Aug 2004
Accepted Paper Series
Harvard University - Strategy Unit, Harvard University - Harvard Business School and Harvard Business School

Multiple version iconThere are 2 versions of this paper

42.

Earnings Management and Investor Protection: An International Comparison

Journal of Financial Economics 69, pp. 505-527, 2003
Posted: 04 Nov 2002
Accepted Paper Series
University of Chicago - Booth School of Business, University of Miami - School of Business Administration and Boston University Questrom School of Business

Multiple version iconThere are 2 versions of this paper

43.

Earnings Quality in U.K. Private Firms

Journal of Accounting & Economics, Forthcoming
Posted: 14 Apr 2004 Last Revised: 26 Apr 2009
Accepted Paper Series
University of Chicago - Booth School of Business and London Business School

Multiple version iconThere are 2 versions of this paper

44.

IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market

Journal of Accounting Research, June 2003
Posted: 21 Jan 2003
Accepted Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

45.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries

Simon Business School Working Paper No. FR 03-33
Posted: 02 Dec 2003 Last Revised: 09 Mar 2009
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
46.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

Journal of Accounting Research, Vol. 44, No. 3, pp. 485-531, 2006
Posted: 17 Jan 2006 Last Revised: 20 Nov 2011
Accepted Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

47.

Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia

Journal of Financial Economics, Vol. 81, pp. 411-439, August 2006
Posted: 03 Aug 2006
Accepted Paper Series
Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

48.

The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards

Schmalenbach Business Review, Vol. 52, pp. 182-207, April 2000
Posted: 20 May 2002
Accepted Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

49.

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

Journal of Accounting Research, Forthcoming
Posted: 23 Dec 2016
Accepted Paper Series
University of Chicago - Booth School of Business, Humboldt University of Berlin - School of Business and Economics, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 5 versions of this paper

50.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Accounting Review, Vol. 81, No. 5, pp. 983-1016, 2006
Posted: 23 Mar 2006 Last Revised: 20 Nov 2011
Accepted Paper Series
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper