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Kelley: Accounting (Topic)

165,656 Total downloads

Viewing: 101 - 150 of 248 papers

101.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
Working Paper Series
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 450
102.

Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?

Johnson School Research Paper Series No. 14-2011
Number of pages: 38 Posted: 29 Jul 2010 Last Revised: 13 May 2014
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business
Downloads 506
103.

Do Companies Attempt to Strategically Hide Restatements? An Examination of Companies’ Regulatory Filing Choices

Number of pages: 38 Posted: 07 Apr 2010 Last Revised: 28 Aug 2015
Working Paper Series
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 302
104.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
Working Paper Series
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 955
105.

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

Contemporary Accounting Research, forthcoming
Number of pages: 63 Posted: 09 Feb 2010 Last Revised: 12 May 2014
Accepted Paper Series
Wake Forest University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 866
106.

Disaggregating Operating and Financing Activities: Implications for Forecasts of Profitability

University of Alberta School of Business Research Paper No. 2014-09, 2014, Review of Accounting Studies, 19 (1): 328-362
Number of pages: 48 Posted: 28 Jan 2010 Last Revised: 13 May 2014
Working Paper Series
University of Texas at El Paso, University of Arizona - Eller College of Management, University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 429
107.

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 09 Jan 2010 Last Revised: 13 May 2014
Accepted Paper Series
University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 753
108.

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Posted: 23 Nov 2009 Last Revised: 12 Jul 2016
Working Paper Series
University of Iowa - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
109.

Accounting for Liabilities at Fair Value: The Advantage of Relational Versus Informational Disclosures in Interpreting Credit Risk Changes

Number of pages: 38 Posted: 15 Oct 2009
Working Paper Series
University of South Florida - School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and Emory University Goizueta Business School
Downloads 408
110.

Externalities of Disclosure Regulation: The Case of Regulation FD

Number of pages: 64 Posted: 02 Oct 2009 Last Revised: 12 May 2014
Working Paper Series
University of Arkansas, National University of Singapore and University of Texas at Austin
Downloads 355
111.

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Journal of Accounting & Economics, Forthcoming
Number of pages: 42 Posted: 18 Sep 2009
Accepted Paper Series
University of Pennsylvania - Accounting Department, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame

Multiple version iconThere are 2 versions of this paper

Downloads 137
112.

The Effects of Reporting Complexity on Small and Large Investor Trading

Number of pages: 47 Posted: 15 Sep 2009 Last Revised: 13 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 981
113.

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57 Posted: 06 Sep 2009 Last Revised: 11 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 316
114.

Do Firms’ Nonfinancial Disclosures Enhance the Value of Analyst Services?*

Number of pages: 44 Posted: 29 Aug 2009
Working Paper Series
Syracuse University and Miami University of Ohio - Department of Accountancy
Downloads 324
115.

The Profitability of Analysts’ Stock Recommendations: What Role Does Investor Sentiment Play?*

Number of pages: 40 Posted: 09 Jul 2009 Last Revised: 12 May 2014
Working Paper Series
Purdue University, University of Texas at Austin - Department of Accounting, University of Arkansas and Purdue University
Downloads 772
116.

The Influence of Materiality and Voluntary Incentives on Companies’ Decisions to Announce Accounting Restatements Through 8-K And/Or Amended Filings

Number of pages: 59 Posted: 03 Jul 2009
Working Paper Series
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 232
117.

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

Number of pages: 52 Posted: 22 May 2009 Last Revised: 11 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 248
118.

The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption

Number of pages: 51 Posted: 18 May 2009 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 2,244
119.

Fraud in Emerging Markets: A Cross Country Analysis

Cross Cultural Management: An International Journal, Vol. 16, pp. 301-316, 2009
Number of pages: 27 Posted: 11 Feb 2009 Last Revised: 14 May 2014
Accepted Paper Series
Utah State University - School of Accountancy and University of Oregon - Lundquist College of Business
Downloads 907
120.

The Separation of Ownership and Control and Corporate Tax Avoidance

Journal of Accounting and Economics, Forthcoming, Columbia Business School Research Paper No. 13-64
Posted: 06 Feb 2009 Last Revised: 14 May 2014
Accepted Paper Series
University of Notre Dame, INSEAD and Indiana University - Kelley School of Business - Department of Accounting
121.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 2,660
122.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Posted: 20 Oct 2008 Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

123.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
Accepted Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

124.

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
Accepted Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

125.

Restatements: Investor Response and Firm Reporting Choices

Number of pages: 37 Posted: 31 Jul 2008 Last Revised: 14 May 2014
Working Paper Series
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 597
126.

Information Frictions and Investor Home Bias: A Perspective on the Effect of Global IFRS Adoption on the Extent of Equity Home Bias

Number of pages: 26 Posted: 02 Jun 2008
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 451
127.

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 5,957
128.

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Contemporary Accounting Research, Vol. 27, No.1, 2010
Number of pages: 42 Posted: 05 May 2008 Last Revised: 13 May 2014
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 803
129.

An Analysis of the Underlying Causes Attributed to Restatements

Number of pages: 34 Posted: 09 Mar 2008 Last Revised: 14 May 2014
Working Paper Series
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 1,663
130.

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Number of pages: 42 Posted: 02 Mar 2008 Last Revised: 13 May 2014
Working Paper Series
University of Pennsylvania - Accounting Department, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame

Multiple version iconThere are 2 versions of this paper

Downloads 525
131.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 871
132.

Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices?

Journal of American Taxation Association, Forthcoming, Darden Business School Working Paper No. 1066846
Posted: 09 Dec 2007 Last Revised: 17 May 2017
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Calgary
133.

Internal Control Weaknesses and Information Uncertainty

Accounting Review, Forthcoming
Posted: 19 Nov 2007
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

134.

Diversification to Mitigate Expropriation in the Tobacco Industry

Journal of Financial Economics (JFE), Forthcoming
Posted: 12 Sep 2007
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Rutgers University, Brigham Young University - Marriott School of Business and University of Wisconsin Oshkosh
135.

The Predictable Cost of Earnings Manipulation

Number of pages: 51 Posted: 17 Aug 2007
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 3,147
136.

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,100
137.

Hold 'em? Using Financial Statement Information to Pick Winners and Losers when Consensus Analysts' Recommendations are Neutral

Number of pages: 35 Posted: 20 Jun 2007
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 517
138.

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

The Accounting Review, Vol. 83, No. 4, pp. 915-956, 2008
Number of pages: 53 Posted: 26 Jan 2007 Last Revised: 13 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,006
139.

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Accounting Review, Vol. 83, No. 6, 2008
Posted: 09 Jan 2007 Last Revised: 13 May 2014
Working Paper Series
University of Oklahoma - School of Accounting, Northwestern University and Indiana University - Kelley School of Business - Department of Accounting
140.

A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters

Research in Accounting Regulation, Vol. 19, 2006
Posted: 28 Nov 2006
Accepted Paper Series
Stonehill College, University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting
141.

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Journal of Law and Economics, February 2008
Posted: 26 Oct 2006
Accepted Paper Series
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

142.

Does the Threat of Litigation Explain Insider Selling and Earnings Management in Distressed Firms?

Number of pages: 47 Posted: 15 Sep 2006
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 252
143.

The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts

Number of pages: 32 Posted: 24 Aug 2006
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
Downloads 501
144.

Reciprocity, Repeated Play, and Budget-Based Contracts

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 27 Posted: 14 Aug 2006 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Kentucky - Gatton College of Business and Economics, Indiana University - Kelley School of Business - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 257
145.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,052
146.

The Long and Short of the Accrual Anomaly

Number of pages: 52 Posted: 31 Jul 2006
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 806
147.

Access, Board Size, and Incentives in Non-Profit Firms

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 48 Posted: 19 Jul 2006
Working Paper Series
Northeastern University, Wake Forest University and University of Miami - Department of Accounting
Downloads 275
148.

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Contemporary Accounting Research, Vol. 23, No. 4, Winter 2006
Posted: 14 Jul 2006
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

149.

Internal Control Weaknesses and Information Uncertainty

Number of pages: 62 Posted: 19 Apr 2006 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,398
150.

An Information Economic Perspective on Experimental Research in Accounting

Behavioral Research in Accounting, Forthcoming
Posted: 31 Mar 2006
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting