101.
Detecting Deceptive Discussions in Conference Calls
Journal of Accounting Research, Vol. 50, Issue 2, pp. 495-540, 2012 , Rock Center for Corporate Governance at Stanford University Working Paper No. 83
Number of pages: 71
Posted: 17 Mar 2010
Last Revised: 10 Apr 2013
Accepted Paper Series
Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Downloads
6,772
102.
Corporate Social Responsibility and Access to Finance
Strategic Management Journal, 35 (1): 1-23.
Number of pages: 43
Posted: 25 May 2011
Last Revised: 28 Nov 2014
Accepted Paper Series
Harvard University - Harvard Business School, London Business School - Department of Strategic & International Management and Harvard Business School
Downloads
6,710
103.
Transfer Pricing
Number of pages: 15
Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads
6,709
104.
Management of Information Systems: Insights from Management Accounting Research
Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
Number of pages: 39
Posted: 07 Aug 2006
Last Revised: 30 Jan 2011
Accepted Paper Series
Monash University Malaysia and City University of Hong Kong (CityUHK) - Department of Management Sciences
Downloads
6,699
105.
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 Southern California - Leventhal School of Accounting
Downloads
6,698
106.
Residual Income Valuation: The Problems
Number of pages: 24
Posted: 24 May 2000
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads
6,687
107.
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52
Posted: 28 Sep 2005
Working Paper Series
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management
There are 3 versions of this paper
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52
Posted: 28 Sep 2005
Downloads
6,672
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
NYU Working Paper No. 2451/27548
Number of pages: 52
Posted: 08 Oct 2008
Downloads
548
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
Accounting Review, Forthcoming
Posted: 26 Oct 2007
Downloads
6,672
108.
Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63
Posted: 04 Mar 2013
Last Revised: 24 Jan 2015
Working Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
There are 2 versions of this paper
Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63
Posted: 04 Mar 2013
Last Revised: 24 Jan 2015
Downloads
6,650
Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015
Last Revised: 16 Dec 2016
Downloads
6,650
109.
The Development of Corporate Performance Measures: Benchmarks Before Eva
Number of pages: 12
Posted: 17 Sep 1999
Working Paper Series
Yale School of Management and Yale School of Management - International Center for Finance
Downloads
6,649
110.
100 Questions (and Answers) About IFRS
Number of pages: 64
Posted: 25 Jan 2010
Last Revised: 31 Jul 2017
Working Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads
6,624
111.
Financial Analysis and Control - Financial Ratio Analysis (In Spanish)
Number of pages: 57
Posted: 29 Mar 2009
Last Revised: 25 Jun 2012
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Pontifical University Javeriana Cali
Downloads
6,593
112.
Capital Structure and Debt Structure
AFA 2009 San Francisco Meetings Paper, EFA 2008 Athens Meetings Paper
Number of pages: 56
Posted: 19 Mar 2008
Last Revised: 18 Feb 2010
Working Paper Series
Stanford Graduate School of Business and University of Chicago - Booth School of Business
There are 2 versions of this paper
Capital Structure and Debt Structure
AFA 2009 San Francisco Meetings Paper, EFA 2008 Athens Meetings Paper
Number of pages: 56
Posted: 19 Mar 2008
Last Revised: 18 Feb 2010
Downloads
6,580
Capital Structure and Debt Structure
NBER Working Paper No. w14488
Number of pages: 50
Posted: 17 Nov 2008
Last Revised: 01 Feb 2021
Downloads
166
Downloads
6,580
113.
Environmental Management Accounting: Techniques and Benefits
Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35
Number of pages: 20
Posted: 22 Nov 2009
Accepted Paper Series
Swinburne University of Technology
Downloads
6,545
114.
Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
Number of pages: 36
Posted: 27 Aug 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
6,434
115.
Earnings Management Through Real Activities Manipulation
Number of pages: 54
Posted: 19 Dec 2003
Working Paper Series
Boston College
Downloads
6,429
116.
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View
Number of pages: 41
Posted: 10 Nov 2000
Working Paper Series
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School
There are 2 versions of this paper
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View
Number of pages: 41
Posted: 10 Nov 2000
Downloads
6,427
Downloads
6,427
117.
Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance
MIT Sloan Working Paper No. 4284-03
Number of pages: 42
Posted: 10 Jan 2005
Last Revised: 24 Feb 2009
Working Paper Series
Dartmouth College - Tuck School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads
6,426
118.
Accounting Discretion, Corporate Governance and Firm Performance
Number of pages: 65
Posted: 20 Jan 2004
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics, Columbia Business School and Duke University - Fuqua School of Business
There are 2 versions of this paper
Accounting Discretion, Corporate Governance and Firm Performance
Number of pages: 65
Posted: 20 Jan 2004
Downloads
6,419
Accounting Discretion, Corporate Governance and Firm Performance
Contemporary Accounting Research, Forthcoming
Posted: 15 Oct 2007
Downloads
6,419
119.
The Accrual Anomaly
Number of pages: 36
Posted: 28 Mar 2011
Working Paper Series
USC Marshall School of Business, Drexel University and University of Southern California - Leventhal School of Accounting
Downloads
6,356
120.
Human Resource Accounting - A New Dimension
Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18
Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads
6,240
121.
The Relationship between the Market Value of a Company and Internal Performance Measurements
Number of pages: 26
Posted: 07 Jan 1999
Working Paper Series
University of Pretoria and University of Pretoria
Downloads
6,216
122.
A Literature Review of Risk Perception Studies in Behavioral Finance: The Emerging Issues
Number of pages: 41
Posted: 25 May 2007
Working Paper Series
Washington and Lee University
Downloads
6,163
123.
Accounting Program Research Rankings by Topical Area and Methodology
Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32
Posted: 05 Feb 2009
Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads
6,088
124.
The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble
Number of pages: 44
Posted: 17 Aug 2002
Working Paper Series
Columbia Business School - Department of Accounting
There are 2 versions of this paper
The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble
Number of pages: 44
Posted: 17 Aug 2002
Downloads
5,984
Downloads
5,984
125.
Identifying Overvalued Equity
Johnson School Research Paper Series No. #09-09
Number of pages: 60
Posted: 21 May 2008
Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads
5,956
126.
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
There are 2 versions of this paper
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
Downloads
5,948
Accruals Quality and Internal Control Over Financial Reporting
Accounting Review, October 2007
Posted: 26 Jan 2007
Downloads
5,948
127.
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
There are 2 versions of this paper
The Economic Consequences of Increased Disclosure
Number of pages: 63
Posted: 20 Aug 1999
Downloads
5,921
The Economic Consequences of Increased Disclosure
Journal of Accounting Research 38 (Supplement 2000), pp. 91–124
Posted: 13 Dec 2000
Last Revised: 23 Feb 2013
Downloads
5,921
128.
The Role of Accounting in the Financial Crisis: Lessons for the Future
Number of pages: 31
Posted: 15 Dec 2011
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads
5,891
129.
Globalization and Similarities in Corporate Governance: A Cross-Country Analysis
Harvard NOM Working Paper No. 02-31; Strategy Unit Working Paper No. 02-041; Harvard Business School Working Paper No. 02-041
Number of pages: 50
Posted: 14 Oct 2002
Working Paper Series
Harvard University - Harvard Business School, Harvard University - Strategy Unit and Lehman Brothers, New York
Downloads
5,838
130.
Cash Versus Accrual Accounting in Public Sector
Studia Universitatis Babes Bolyai Oeconomica, 1990
Number of pages: 13
Posted: 10 Nov 2006
Accepted Paper Series
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Downloads
5,802
131.
Applying IFRS in Germany: Determinants and Consequences
Number of pages: 38
Posted: 07 Jun 2006
Working Paper Series
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich
There are 2 versions of this paper
Applying IFRS in Germany: Determinants and Consequences
Number of pages: 38
Posted: 07 Jun 2006
Downloads
5,781
Applying IFRS in Germany - Determinants and Consequences
Betriebswirtschaftliche Forschung und Praxis, Vol. 58, No. 4, pp. 365-386, 2006
Posted: 31 Aug 2006
Downloads
5,781
132.
Luca Pacioli: The Father of Accounting
Number of pages: 12
Posted: 07 Sep 2013
Last Revised: 08 Mar 2018
Working Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads
5,768
133.
The Design and Use of Management Control Systems: An Extended Framework for Analysis
AAA 2006 Management Accounting Section (MAS) Meeting
Number of pages: 54
Posted: 04 Aug 2005
Working Paper Series
Monash University - Department of Accounting and Lancaster University
There are 2 versions of this paper
The Design and Use of Management Control Systems: An Extended Framework for Analysis
AAA 2006 Management Accounting Section (MAS) Meeting
Number of pages: 54
Posted: 04 Aug 2005
Downloads
5,761
The Design and Use of Management Control Systems: An Extended Framework for Analysis
Management Accounting Research, Forthcoming
Posted: 27 Jul 2009
Downloads
5,761
134.
Construction of Free Cash Flows: A Pedagogical Note. Part I
Number of pages: 23
Posted: 02 Dec 1999
Case and Teaching Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads
5,748
135.
Analysts’ Forecasts: What Do We Know after Decades of Work?
Number of pages: 55
Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads
5,733
136.
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Review of Accounting Studies, Forthcoming
Number of pages: 50
Posted: 17 Sep 2008
Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
There are 2 versions of this paper
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Review of Accounting Studies, Forthcoming
Number of pages: 50
Posted: 17 Sep 2008
Last Revised: 27 Feb 2013
Downloads
5,700
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Chicago Booth Research Paper No. 13-10
Number of pages: 52
Posted: 13 Feb 2013
Last Revised: 07 Jun 2013
Downloads
511
Downloads
5,700
137.
A Step by Step Guide to Construct a Financial Model Without Plugs and Without Circularity for Valuation Purposes
Number of pages: 21
Posted: 28 May 2008
Last Revised: 02 Nov 2008
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads
5,672
138.
Managing Costs and Cost Structure Throughout the Value Chain: Research on Strategic Cost Management
Number of pages: 51
Posted: 12 Dec 2005
Working Paper Series
University of California, Davis - Graduate School of Management
Downloads
5,643
139.
The Financial Psychology of Worry and Women
Number of pages: 53
Posted: 15 Feb 2008
Last Revised: 17 Jul 2008
Working Paper Series
Washington and Lee University
Downloads
5,629
140.
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
5,614
141.
The Relation between Auditors' Fees for Non-Audit Services and Earnings Management
Number of pages: 50
Posted: 20 Jan 2002
Working Paper Series
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting
There are 2 versions of this paper
The Relation between Auditors' Fees for Non-Audit Services and Earnings Management
Number of pages: 50
Posted: 20 Jan 2002
Downloads
5,602
Downloads
5,602
142.
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
Number of pages: 55
Posted: 05 Mar 2006
Working Paper Series
University of Tennessee, Clemson University, New York University (NYU) - Department of Accounting and University of Tennessee
There are 2 versions of this paper
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
Number of pages: 55
Posted: 05 Mar 2006
Downloads
5,556
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
NYU Working Paper No. 2451/27455
Number of pages: 55
Posted: 08 Oct 2008
Downloads
1,215
Downloads
5,556
143.
How Does Financial Reporting Quality Relate to Investment Efficiency?
Journal of Accounting & Economics (JAE), December 2009
Number of pages: 49
Posted: 01 Dec 2010
Last Revised: 21 Sep 2015
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT)
Downloads
5,538
144.
Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany
Number of pages: 29
Posted: 26 Mar 2003
Working Paper Series
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads
5,520
145.
The Impact of Information Technology on Management Accounting Practices
Number of pages: 38
Posted: 03 Jan 2011
Working Paper Series
York University
Downloads
5,519
146.
Why and How Investors Use ESG Information: Evidence from a Global Survey
Financial Analysts Journal, 2018, Volume 74 Issue 3, pp. 87-103.
Number of pages: 41
Posted: 02 Mar 2017
Last Revised: 06 Feb 2020
Working Paper Series
University of Oxford - Said Business School and Harvard Business School
Downloads
5,487
147.
Chief Sustainability Officers: Who Are They and What Do They Do?
Chapter 8 in Leading Sustainable Change, Oxford University Press, 2014
Number of pages: 22
Posted: 21 Mar 2014
Last Revised: 05 Sep 2014
Accepted Paper Series
Miller Consultants and Harvard Business School
Downloads
5,466
148.
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Number of pages: 23
Posted: 10 Sep 2001
Working Paper Series
Columbia Business School - Department of Accounting
There are 2 versions of this paper
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Number of pages: 23
Posted: 10 Sep 2001
Downloads
5,454
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
Posted: 16 Oct 2001
Downloads
5,454
149.
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Chicago Booth Research Paper No. 09-16
Number of pages: 36
Posted: 13 Jul 2007
Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business
There are 3 versions of this paper
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Chicago Booth Research Paper No. 09-16
Number of pages: 36
Posted: 13 Jul 2007
Last Revised: 19 Feb 2013
Downloads
5,434
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Journal of Accounting Research, Forthcoming, Chicago Booth Research Paper No. 13-65
Number of pages: 37
Posted: 02 Aug 2013
Downloads
531
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Downloads
5,434
150.
Corporate Governance and Accounting Scandals
Number of pages: 47
Posted: 17 Jan 2003
Working Paper Series
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse College of Commerce & Business Administration
There are 2 versions of this paper
Corporate Governance and Accounting Scandals
Number of pages: 47
Posted: 17 Jan 2003
Downloads
5,419
Downloads
5,419
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