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JEL Code: M4

9,570,317 Total downloads

Viewing: 201 - 250 of 22,495 papers

201.

Common factors in corporate bond returns

Forthcoming in the Journal of Investment Management
Number of pages: 51 Posted: 13 Mar 2015 Last Revised: 31 Aug 2017
Accepted Paper Series
AQR Capital Management, LLC, AQR Capital Management, LLC and AQR Capital Management, LLC
Downloads 4,683
202.

Essays on Disclosure

Number of pages: 123 Posted: 14 Jul 2001
Working Paper Series
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,681
204.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Working Paper Series
Stanford University - Graduate School of Business, Texas A&M University College Station, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,669
205.

Equivalence between Discounted Cash Flow (DCF) and Residual Income (Ri)

Fulbright Economics Teaching Program
Number of pages: 18 Posted: 17 Mar 2001
Working Paper Series
Educational Independent Consultant
Downloads 4,668
206.

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
Working Paper Series
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,667
207.

The Impact of International Accounting Standards on Firms

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 13 Posted: 16 May 2006
Working Paper Series
University of American college - Skopje - School of Business Economics and Management
Downloads 4,665
208.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013
Accepted Paper Series
University of Oxford - Blavatnik School of Government
Downloads 4,654
209.

The Eyeballs Have it: Searching for the Value in Internet Stocks

Number of pages: 38 Posted: 15 Feb 2000
Working Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Toronto - Rotman School of Management and University of California, Berkeley
Downloads 4,642
210.

Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley

Number of pages: 32 Posted: 04 Apr 2005
Working Paper Series
Wake Forest University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 4,639
211.

Earnings Quality and Financial Reporting Credibility: An Empirical Investigation

Number of pages: 42 Posted: 22 Aug 1999
Working Paper Series
Boston College, AQR Capital Management, LLC and University of Southern California - Leventhal School of Accounting
Downloads 4,623
212.

The Information Role of Conservatism

Number of pages: 59 Posted: 02 Aug 2006
Working Paper Series
Algert Global, LLC and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 4,615
213.

Accounting Conservatism and Bankruptcy Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 55 Posted: 06 Jun 2010 Last Revised: 01 Jun 2020
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, York University and The University of Hong Kong - School of Economics and Finance
Downloads 4,580
214.

Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation

BIS Working Paper No. 209
Number of pages: 32 Posted: 20 Sep 2007
Working Paper Series
University of North Carolina Kenan-Flagler Business School
Downloads 4,565
215.

Ball and Brown (1968): A Retrospective

FIRN Research Paper, Accounting Review, Forthcoming
Number of pages: 44 Posted: 01 Aug 2013 Last Revised: 19 Sep 2014
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads 4,563
216.

Financial Analysis and Control - Financial Ratio Analysis (Slides)

Number of pages: 55 Posted: 11 Jul 2010 Last Revised: 23 Jun 2012
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 4,563
217.

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 4,563
218.

An Economic Perspective on Transfer Pricing

Number of pages: 73 Posted: 26 Feb 2006 Last Revised: 27 May 2009
Working Paper Series
University of Zurich - Department of Business Administration (IBW) and University of Basel
Downloads 4,550
219.

The Impairment of Purchased Goodwill: Effects on Market Value

Number of pages: 40 Posted: 19 Sep 2006 Last Revised: 25 May 2012
Working Paper Series
University of Cambridge - Judge Business School, University of Oxford - Said Business School and University of Cambridge - Judge Business School
Downloads 4,524
220.

Earnings Quality and the Equity Risk Premium: A Benchmark Model

Contemporary Accounting Research, Vol. 23, No. 3, pp. 833-877, Fall 2006
Number of pages: 50 Posted: 15 Nov 2005
Accepted Paper Series
Independent
Downloads 4,518
221.

Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going-Concern Audit Opinions

USC Leventhal School of Accounting
Number of pages: 41 Posted: 22 Jan 2002
Working Paper Series
University of Southern California - Leventhal School of Accounting, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 4,497
222.

The Market Pricing of Earnings Quality

Number of pages: 43 Posted: 26 Jun 2003
Working Paper Series
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 4,497
223.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic Studies
Downloads 4,493
224.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008
Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014
Accepted Paper Series
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 4,490
225.

The Enron Scandal (Slides)

Number of pages: 101 Posted: 04 Jun 2007 Last Revised: 14 May 2009
Working Paper Series
Hodak Value Advisors
Downloads 4,476
226.

What Determines Corporate Transparency?

Journal of Accounting Research 2004 , 42 (2)
Number of pages: 53 Posted: 30 Aug 2003 Last Revised: 07 Sep 2017
Working Paper Series
University of North Carolina Kenan-Flagler Business School, Stanford Graduate School of Business and University of Chicago - Booth School of Business
Downloads 4,473
227.

In Search of Management Accounting Theory

Number of pages: 22 Posted: 26 Sep 2005
Working Paper Series
Aalto University School of Business and Turku School of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 4,470
228.

The Inevitability of Enron and the Impossibility of 'Auditor Independence' Under the Current Audit System

Number of pages: 73 Posted: 11 Mar 2002
Working Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads 4,466
229.

The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts’ Perceptions and Shifting Institutional Logics

Strategic Management Journal, Volume 36, Issue 7, pp. 1053-1081, July 2015
Number of pages: 46 Posted: 17 Nov 2009 Last Revised: 01 Feb 2017
Accepted Paper Series
London Business School - Department of Strategic & International Management and Harvard Business School
Downloads 4,440
230.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 4,439
231.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Working Paper Series
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 4,439
232.

Transparency and Corporate Governance

Number of pages: 27 Posted: 22 Jan 2007
Working Paper Series
University of California, Berkeley and Ohio State University (OSU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 4,424
233.

Bank Failure, Mark-to-Market and the Financial Crisis

Number of pages: 47 Posted: 27 Oct 2009 Last Revised: 28 Nov 2011
Working Paper Series
University of Oxford - Said Business School and University of Cambridge - Judge Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,418
234.

Performance Matched Discretionary Accrual Measures

Number of pages: 47 Posted: 29 Mar 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Northwestern University and Simon School, University of Rochester

Multiple version iconThere are 2 versions of this paper

Downloads 4,397
235.

Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?

Number of pages: 38 Posted: 11 Feb 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 4,368
236.

An Analysis of Eva and Other Measures of Firm Performance Based on Residual Income

Hankamer School of Business Working Paper
Number of pages: 30 Posted: 22 Jul 2003
Working Paper Series
Baylor University - Department of Finance, Insurance & Real Estate, Baylor University - Department of Finance, Insurance & Real Estate and Baylor University - Department of Finance, Insurance & Real Estate
Downloads 4,363
238.

Risk Management and Corporate Governance

HEC Montreal Risk Management Chair Working Paper No. 03-04
Number of pages: 8 Posted: 20 Oct 2003
Working Paper Series
Venture Capital Consultant and HEC Montreal - Department of Finance
Downloads 4,347
239.

Short Interests, Fundamental Analysis, and Stock Returns

Number of pages: 35 Posted: 24 Jul 1999
Working Paper Series
USC Marshall School of Business, Boston College - Carroll School of Management, Claremont McKenna College - Robert Day School of Economics and Finance and University of Southern California - Leventhal School of Accounting
Downloads 4,347
240.

The Audit Firm Rotation Rule: A Review of the Literature

SDA Bocconi Research Paper
Number of pages: 67 Posted: 24 Oct 2005 Last Revised: 23 Dec 2011
Working Paper Series
Bocconi University - Department of Accounting, Bocconi University and SDA Bocconi
Downloads 4,332
241.

The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China

Number of pages: 46 Posted: 28 Aug 2000
Working Paper Series
Massachusetts Institute of Technology and Harvard Business School
Downloads 4,324
242.

Auditor Tenure and Perceptions of Audit Quality

Office of Economic Analysis, The Securities and Exchange Commission Working Paper
Number of pages: 44 Posted: 17 Apr 2003
Working Paper Series
UNC Charlotte and SUNY at Old Westbury - School of Business
Downloads 4,316
243.

How are Earnings Managed? Examples from Auditors

Number of pages: 31 Posted: 07 Mar 2002
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy
Downloads 4,290
244.

A Review of Research Related to Financial Analysts' Forecasts and Stock Recommendations

Number of pages: 117 Posted: 16 Nov 2005 Last Revised: 27 Apr 2010
Working Paper Series
University of Miami - Department of Accounting, University of Colorado at Boulder - Department of Accounting and College of William & Mary
Downloads 4,274
245.

Auditor Industry Specialization and Earnings Quality

Number of pages: 46 Posted: 29 Sep 2003
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting and Sogang University
Downloads 4,274
246.

Earnings Quality and Stock Returns: The Evidence from Accruals

Number of pages: 38 Posted: 15 Feb 2001
Working Paper Series
National Chengchi Unversity (NCCU) - Finance, Emory University - Department of Finance, University of Illinois at Urbana-Champaign - Department of Finance and University of Illinois at Urbana-Champaign
Downloads 4,264
247.

Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note

Number of pages: 7 Posted: 12 May 2005 Last Revised: 11 Jan 2015
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 4,236
248.

Determinants of Operational Risk Reporting in the Banking Industry

Number of pages: 35 Posted: 28 Sep 2003
Working Paper Series
Bank Austria Creditanstalt - Department of Operational and Group Risk Control and WU Vienna University of Economics and Business
Downloads 4,232
249.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 4,223
250.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22
Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Oxford - Blavatnik School of Government and The University of Chicago - Booth School of Business
Downloads 4,222