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Kelley: Accounting (Topic)

165,568 Total downloads

Viewing: 51 - 100 of 248 papers

51.

Mandatory IFRS Adoption and Analyst Forecast Accuracy: The Role of Financial Statement-based Forecasts and Analyst Characteristics

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 04 Jan 2015 Last Revised: 07 Oct 2018
Accepted Paper Series
Free University of Berlin (FUB) - Department of Business and Economics, ESCP Europe - Department Financial Reporting and Audit (FRA) and Emory University Goizueta Business School
Downloads 664
52.

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective

Journal of Accounting Research, Vol. 52, No. 3, 2014, Kelley School of Business Research Paper No. 2014-37
Posted: 11 Sep 2014
Accepted Paper Series
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

53.

Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Information Asymmetry, and Analyst Following

Forthcoming, Journal of International Business Studies, Kelley School of Business Research Paper No. 2014-01
Number of pages: 52 Posted: 09 May 2014
Accepted Paper Series
ESSEC Business School - Department of Accounting and Management Control, HEC Paris - Accounting and Management Control Department, Erasmus University Rotterdam - Erasmus School of Economics and Emory University Goizueta Business School
Downloads 176
54.

Who's Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

Review of Accounting Studies, Forthcoming
Posted: 18 Mar 2014
Accepted Paper Series
Utah State University - School of Accountancy, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business
55.

Retirement Account Options When Beginning a Career

Journal of Financial Service Professionals, May 2014, Kelley School of Business Research Paper No. 2014-07
Number of pages: 6 Posted: 13 Mar 2014
Accepted Paper Series
University of Missouri at Saint Louis - Accounting Area and Indiana University - Kelley School of Business - Department of Accounting
Downloads 79
56.

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective

Kelley School of Business Research Paper No. 2014-30
Number of pages: 51 Posted: 07 Feb 2014
Working Paper Series
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 262
57.

Can I Borrow Your Footnotes? Footnote Boilerplate's Learning Externality

Kelley School of Business Research Paper No. 2014-13
Number of pages: 54 Posted: 22 Jan 2014 Last Revised: 23 Apr 2018
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 660
58.

Private versus Public Corporate Ownership: Implications for Future Long-Term Changes in Profitability

Kelley School of Business Research Paper No. 2014-16
Number of pages: 50 Posted: 07 Jan 2014 Last Revised: 25 May 2019
Working Paper Series
University of Arkansas - Department of Accounting, University of Notre Dame and Emory University Goizueta Business School
Downloads 391
59.

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Kelley School of Business Research Paper No. 2014-38, Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 21 Dec 2013 Last Revised: 05 Dec 2018
Accepted Paper Series
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Multiple version iconThere are 2 versions of this paper

Downloads 548
60.

Understanding the Relation between Accruals and Volatility: A Real Options-Based Investment Approach

Forthcoming, Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, Kelley School of Business Research Paper No. 2014-26
Number of pages: 60 Posted: 12 Dec 2013 Last Revised: 16 Jun 2016
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting and Emory University Goizueta Business School
Downloads 338
61.

In Short Supply: Short Sellers and Stock Returns

Rock Center for Corporate Governance at Stanford University Working Paper No. 165
Number of pages: 55 Posted: 04 Dec 2013 Last Revised: 19 Apr 2015
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Syracuse University
Downloads 1,225
62.

Defying Gravity: Costly Signaling to Mislead or to Inform?

HEC Paris Research Paper No. ACC-2013-1024
Number of pages: 49 Posted: 06 Nov 2013 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris - Accounting and Management Control Department and Lehmann, Livian, Fridson Advisors LLC
Downloads 186
63.

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports

Forthcoming, Journal of Business, Finance, and Accounting
Posted: 25 Oct 2013 Last Revised: 23 Feb 2016
Accepted Paper Series
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and Miami University of Ohio - Department of Accountancy

Multiple version iconThere are 2 versions of this paper

64.

Capital Markets Valuation and Accounting Performance of Most Admired Knowledge Enterprise (MAKE) Award Winners

Decision Support Systems, Forthcoming
Number of pages: 13 Posted: 30 Sep 2013
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of California, Berkeley - Haas School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Southern California - Marshall School of Business
Downloads 363
65.

The Effect of Budget Authority and Budget Frame on Managerial Reporting and Welfare

Posted: 04 Sep 2013
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Gatton College of Business and Economics
66.

The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms

Auditing: A Journal of Practice & Theory, Vol. 32, No. 4, 2013
Posted: 29 Jul 2013 Last Revised: 05 Jun 2015
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Michigan State University - Department of Accounting & Information Systems
67.

The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information

The Accounting Review, Vol. 89, No. 5, pp. 1673-1701, 2014, Kelley School of Business Research Paper No. 2014-41
Number of pages: 50 Posted: 25 May 2013 Last Revised: 13 Nov 2014
Accepted Paper Series
Brigham Young University - Marriott School, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon - Lundquist College of Business
Downloads 1,066
68.

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 06 Apr 2013 Last Revised: 30 Jan 2020
Accepted Paper Series
University of Arizona - Eller College of Management, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 864
69.

Earnings Manipulation and Expected Returns

Financial Analysts Journal, Vol. 69, No. 2, 2013
Posted: 31 Mar 2013
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Syracuse University
70.

Audit Committee Member Contextual Experiences and Financial Reporting Outcomes

Number of pages: 60 Posted: 21 Feb 2013
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 191
71.

A Proposed National Health Information Network Architecture and Complementary Federal Preemption of State Health Information Privacy Laws

American Business Law Journal, Vol. 48, No. 3, 2011
Number of pages: 93 Posted: 13 Feb 2013
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Business Law, Indiana University - Kelley School of Business - Department of Operation & Decision Technologies and affiliation not provided to SSRN
Downloads 42
72.

Bottom-Up or Top-Down? Removing the Privacy Law Obstacles to Healthcare Reform in the National Healthcare Crisis

84 Ind. L.J. Supp. 23, 2009
Number of pages: 23 Posted: 13 Feb 2013
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Business Law and affiliation not provided to SSRN
Downloads 15
73.

Direct-to-Consumer Drug Advertisements and the Informed Patient: A Legal, Ethical, and Content Analysis

Number of pages: 43 Posted: 09 Feb 2013
Working Paper Series
Indiana University - Kelley School of Business - Department of Business Law, Indiana University - Kelley School of Business - Department of Marketing and Indiana University - Kelley School of Business - Department of Marketing
Downloads 74
74.

An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts

Number of pages: 54 Posted: 07 Jan 2013
Working Paper Series
Peking University, Wake Forest University and University of Oregon
Downloads 164
75.

Aggregate Investment and Investor Sentiment

Review of Financial Studies (RFS), Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 181, Kelley School of Business Research Paper No. 2014-44
Number of pages: 49 Posted: 02 Jan 2013 Last Revised: 01 Dec 2014
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management and Stanford University - Graduate School of Business
Downloads 1,233
76.

Does Greater Tax Risk Lead to Increased Firm Risk?

Number of pages: 52 Posted: 09 Dec 2012 Last Revised: 17 Jun 2015
Working Paper Series
University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,668
77.

The Influence of Strong Shareholders on Earnings Management

Number of pages: 43 Posted: 05 Dec 2012 Last Revised: 14 May 2014
Working Paper Series
Baylor University, University of North Carolina (UNC) at Charlotte - Department of Accounting and University of Oklahoma
Downloads 456
78.

Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance

Accounting Review, Forthcoming
Number of pages: 60 Posted: 29 Nov 2012 Last Revised: 12 Jan 2021
Accepted Paper Series
University of Oregon - Lundquist College of Business
Downloads 710
79.

The People in Your Neighborhood: Evidence of Local Information Leakage Around Corporate Headquarters When Insiders Trade

Mays Business School Research Paper No. 2170102
Number of pages: 36 Posted: 03 Nov 2012
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, Ohio State University (OSU) - Fisher College of Business, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 191
80.

Does Business Strategy Impact a Firm's Information Environment?

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 43 Posted: 16 Oct 2012 Last Revised: 27 Jul 2017
Accepted Paper Series
The University of New South Wales (UNSW) - School of Accounting, University of Nebraska at Lincoln - School of Accountancy and University of Oregon - Lundquist College of Business
Downloads 492
81.

Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 31 Posted: 12 Oct 2012 Last Revised: 14 May 2014
Accepted Paper Series
University of Wyoming, University of South Florida Polytechnic, West Virginia University and Indiana University Kelley School of Business Indianapolis
Downloads 455
82.

Some Observations about SOX 404(b) Control Process Audits

Number of pages: 26 Posted: 02 Oct 2012
Working Paper Series
University of Texas at Austin - Department of Accounting, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
Downloads 219
83.

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014
Working Paper Series
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 98
84.

Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values

Number of pages: 62 Posted: 22 Mar 2012 Last Revised: 03 Jun 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 289
85.

Aggregate Investment and its Consequences

Number of pages: 49 Posted: 08 Mar 2012
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management
Downloads 90
86.

Fraud Detection and Expected Returns

Number of pages: 53 Posted: 05 Feb 2012
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and affiliation not provided to SSRN
Downloads 4,148
87.

Aggregate Investment and its Consequences

Number of pages: 49 Posted: 16 Dec 2011 Last Revised: 07 May 2014
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management
Downloads 182
88.

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Contemporary Accounting Research, Forthcoming
Posted: 14 Dec 2011 Last Revised: 14 May 2014
Accepted Paper Series
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

89.

Director Independence and Insider Trading

Number of pages: 60 Posted: 19 Nov 2011 Last Revised: 25 May 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 338
90.

Nonprofit Boards: Size, Performance, and Managerial Incentives

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 10 Oct 2011
Accepted Paper Series
Northeastern University, Wake Forest University and University of Miami - Department of Accounting
Downloads 356
91.

Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting

Kelley School of Business Research Paper No. 15-80
Number of pages: 58 Posted: 30 Aug 2011 Last Revised: 30 Nov 2015
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 454
92.

Managers’ Green Investment Disclosures and Investors’ Reaction

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 18 Aug 2011 Last Revised: 26 Aug 2014
Working Paper Series
University of Pittsburgh and University of Pittsburgh - Accounting Group
Downloads 775
93.

To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?

Number of pages: 36 Posted: 02 Aug 2011 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Stanford University - Graduate School of Business
Downloads 1,952
94.

Macroeconomic Consequences of Accounting: The Effect of Accounting Conservatism on Macroeconomic Indicators and the Money Supply

Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 2015-02
Number of pages: 45 Posted: 11 May 2011 Last Revised: 20 Jan 2019
Accepted Paper Series
University of Arkansas
Downloads 711
95.

Initial Evidence on the Market Impact of the XBRL Mandate

Review of Accounting Studies, 2014, Volume 19, pp. 1468-1503, Rock Center for Corporate Governance at Stanford University Working Paper No. 149
Number of pages: 53 Posted: 16 Apr 2011 Last Revised: 02 Feb 2015
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 891
96.

Who’s Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

Mays Business School Research Paper No. 2012-30
Number of pages: 53 Posted: 02 Apr 2011 Last Revised: 14 May 2014
Working Paper Series
Utah State University - School of Accountancy, Texas A&M University - Department of Accounting and University of Oregon - Lundquist College of Business
Downloads 322
97.

Reading Between the Lines: An Empirical Examination of Qualitative Attributes of Financial Analysts’ Reports

Journal of Accounting and Public Policy, Vol. 31, pp. 1-21, 2012, Mays Business School Research Paper No. 2012-38
Number of pages: 40 Posted: 23 Feb 2011 Last Revised: 14 May 2014
Accepted Paper Series
University of Oregon - Lundquist College of Business and Utah State University - School of Accountancy
Downloads 442
98.

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

The Accounting Review, Forthcoming
Posted: 07 Jan 2011 Last Revised: 02 Sep 2015
Accepted Paper Series
University of Oklahoma - School of Accounting, Northwestern University and Indiana University - Kelley School of Business - Department of Accounting
99.

The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options

Journal of Accounting & Economics, Vol. 46, 2008
Number of pages: 24 Posted: 05 Oct 2010
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 77
100.

The Stock Price Effects from Downward Earnings Guidance Versus Beating Analysts' Forecasts: Which Effect Dominates?

Accounting and Business Research, Vol. 41, pp. 95-118, 2011
Number of pages: 41 Posted: 05 Oct 2010 Last Revised: 14 May 2014
Accepted Paper Series
Utah State University - School of Accountancy and University of Oregon - Lundquist College of Business
Downloads 316