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Kelley: Accounting (Topic)

165,574 Total downloads

Viewing: 201 - 248 of 248 papers

201.

Sec Market-Risk Disclosures: Enhancing Comparability

Posted: 05 Jun 2001
Accepted Paper Series
Leslie D. Hodder and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
202.

Do Auditor Resignations Convey Private Information About Continuing Audit Clients?

Number of pages: 45 Posted: 25 May 2001
Working Paper Series
Messod D. Beneish, Patrick E. Hopkins and Ivo Ph. Jansen
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Rutgers University
Downloads 790
203.

Earnings Management: A Perspective

Number of pages: 16 Posted: 11 May 2001
Working Paper Series
Messod D. Beneish
Indiana University - Kelley School of Business - Department of Accounting
Downloads 6,848
204.

Experimental Evidence on the Relation between Tax Rates and Compliance: The Effect of Earned vs. Endowed Income

Posted: 08 May 2001
Accepted Paper Series
Scott J. Boylan and Geoffrey B. Sprinkle
Washington and Lee University and Indiana University - Kelley School of Business - Department of Accounting
205.

The Relation between Incentives to Avoid Debt Covenant Default and Insider Trading

Number of pages: 44 Posted: 30 Apr 2001
Working Paper Series
Messod D. Beneish, Eric Press and Mark E. Vargus
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 724
206.

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

University of Texas at Austin, Department of Accounting Working Paper
Number of pages: 46 Posted: 27 Apr 2001
Working Paper Series
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,173
207.

Accrued Earnings and Growth: Implications for Earnings Persistence and Market Mispricing

Accounting Review, Vol. 78, No. 1, 2003
Number of pages: 32 Posted: 05 Jan 2001 Last Revised: 03 Jun 2016
Accepted Paper Series
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
Downloads 2,557
208.

Sec Market Risk Disclosures: Implications for Judgment and Decision Making

Posted: 26 Dec 2000
Accepted Paper Series
Leslie D. Hodder, Lisa Koonce and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, University of Texas and Texas A&M University - Department of Accounting
209.

Market Valuation and Deregulation of Electric Utilities

Journal of Accounting & Economics, Vol 29, No 2, April 2000
Posted: 18 Oct 2000
Accepted Paper Series
Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Michigan at Dearborn

Multiple version iconThere are 2 versions of this paper

210.

Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation

Number of pages: 35 Posted: 12 Sep 2000
Working Paper Series
Sanjeev Bhojraj, Walter G. Blacconiere and Julia D'Souza
Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Department of Accounting
Downloads 503
211.

The Effect of Incentive Contracts on Learning and Performance

Posted: 28 Aug 2000
Accepted Paper Series
Geoffrey B. Sprinkle
Indiana University - Kelley School of Business - Department of Accounting
214.

Purchase, Pooling, and Equity Analysts' Valuation Judgments

Posted: 27 Jun 2000
Accepted Paper Series
Patrick E. Hopkins, Richard W. Houston and Michael F. Peters
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland

Multiple version iconThere are 2 versions of this paper

215.

The Resolution of Technical Default

Posted: 03 May 2000
Accepted Paper Series
Messod D. Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting
216.

Behavioral Implications of the Sec Market Risk Disclosures

Number of pages: 38 Posted: 10 Mar 2000
Working Paper Series
Lisa Koonce, Mary Lea McAnally and Leslie D. Hodder
University of Texas, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 623
217.

Information Costs and Liquidity Effects from Changes in the Dow Jones Industrial Average List

Posted: 27 Oct 1999
Accepted Paper Series
Messod D. Beneish and John Gardner
Indiana University - Kelley School of Business - Department of Accounting and King's College London
218.

Purchase, Pooling, and Equity Analysts' Valuation Judgments

Number of pages: 36 Posted: 27 Oct 1999
Working Paper Series
Patrick E. Hopkins, Richard W. Houston and Michael F. Peters
Indiana University - Kelley School of Business - Department of Accounting, University of Alabama and University of Maryland

Multiple version iconThere are 2 versions of this paper

Downloads 1,385
219.

Incentives and Penalties Related to Earnings Overstatements that Violate Gaap

Posted: 14 Oct 1999
Accepted Paper Series
Messod D. Beneish
Indiana University - Kelley School of Business - Department of Accounting
220.

Whisper Forecasts of Quarterly Earnings Per Share

Journal of Accounting & Economics, Vol 28, No 1, August 1999
Posted: 24 Sep 1999
Accepted Paper Series
Mark Bagnoli, Messod D. Beneish and Susan G. Watts
Purdue University, Indiana University - Kelley School of Business - Department of Accounting and Purdue University

Multiple version iconThere are 2 versions of this paper

221.

Performance Evaluation Judgments: Effects of Prior Experience Under Different Performance Evaluation Schemes and Feedback Frequencies

Posted: 23 Sep 1999
Accepted Paper Series
James R. Frederickson, Sean A. Peffer and Jamie H. Pratt
Melbourne Business School, University of Kentucky - Gatton College of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting
222.

Market Valuation and Deregulation of Electric Utilities

Number of pages: 40 Posted: 20 Sep 1999
Working Paper Series
Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Michigan at Dearborn

Multiple version iconThere are 2 versions of this paper

Downloads 716
223.

Propositions About the Effects of Performance-Contingent Monetary Incentives on Task Performance

Posted: 02 Sep 1999
Working Paper Series
Sarah E. Bonner and Geoffrey B. Sprinkle
University of Southern California and Indiana University - Kelley School of Business - Department of Accounting
224.

The Audit Risk Model, Business Risk, and Audit Planning Decisions

Posted: 04 May 1999
Accepted Paper Series
Richard W. Houston, Michael F. Peters and Jamie H. Pratt
University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
225.

A Review of the Earnings Management Literature and its Implications for Standard Setting

Number of pages: 36 Posted: 15 Mar 1999
Working Paper Series
Paul M. Healy and James Michael Wahlen
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads 24,950
226.

Comprehensive Income Disclosures and Analysts' Valuation Judgments

Posted: 17 Feb 1999
Accepted Paper Series
D. Eric Hirst and Patrick E. Hopkins
University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

227.

Further Evidence on Nontrading Period Information Release

Posted: 23 Aug 1998
Accepted Paper Series
Stephen P. Baginski, John M. Hassell and Donald P. Pagach
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and North Carolina State University
228.

Identifying and Mitigating Taxpayer Noncompliance

Posted: 22 Aug 1998
Working Paper Series
Peggy A. Hite
Indiana University - Kelley School of Business - Department of Accounting
229.

Interrelation Among Events of Default

Posted: 06 Aug 1998
Accepted Paper Series
Messod D. Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

230.

Accounting-Based Stock Price Anomalies: Separating Market Inefficiencies from Research Design Flaws

Posted: 04 Aug 1998
Working Paper Series
Victor Bernard, Jacob K. Thomas and James Michael Wahlen
University of Michigan at Ann Arbor, Yale School of Management and Indiana University - Kelley School of Business - Department of Accounting
231.

The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review

The Accounting Review, Vol 73, No 4, October 1998
Posted: 18 Jul 1998
Accepted Paper Series
Geoffrey B. Sprinkle and Richard M. Tubbs
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

232.

Private Information Acquisition and the Probability of Disclosure

Posted: 13 Jul 1998
Working Paper Series
Stephen P. Baginski, John M. Hassell and John D. Neill
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and Abilene Christian University - College of Business Administration
233.

Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers

J. OF RISK AND INSURANCE, Vol. 62 No. 4, December 1995
Posted: 26 May 1998
Accepted Paper Series
Kathy R. Petroni and James Michael Wahlen
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
234.

Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters

THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Posted: 29 Apr 1998
Accepted Paper Series
Chi-Chun Liu, Stephen G. Ryan and James Michael Wahlen
National Chengchi University, New York University (NYU) - Leonard N. Stern School of Business and Indiana University - Kelley School of Business - Department of Accounting
235.

Fair Value Accounting for Property-Liability Insurers and Classification Decisions Under Fas 115

Journal of Accounting, Auditing and Finance
Posted: 20 Apr 1998
Accepted Paper Series
Norman H. Godwin, Kathy R. Petroni and James Michael Wahlen
Auburn University - Harbert College of Business, 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
236.

Interrelation Among Events of Default

Posted: 16 Apr 1998
Working Paper Series
Messod D. Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

237.

Whisper Forecasts of Quarterly Earnings Per Share

Number of pages: 31 Posted: 07 Apr 1998
Working Paper Series
Mark Bagnoli, Messod D. Beneish and Susan G. Watts
Purdue University, Indiana University - Kelley School of Business - Department of Accounting and Purdue University

Multiple version iconThere are 2 versions of this paper

Downloads 1,505
238.

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud

Number of pages: 39 Posted: 26 Mar 1998
Working Paper Series
Reed Smith, Samuel L. Tiras and Stan Vichitlekarn
Kelley School of Business, Indiana University - Kelley School of Business and affiliation not provided to SSRN
Downloads 1,347
239.

Comprehensive Income Disclosures and Analysts' Valuation Judgments

Number of pages: 34 Posted: 02 Mar 1998
Working Paper Series
D. Eric Hirst and Patrick E. Hopkins
University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,604
240.

Implications of Proposed Segment Reporting Standards for Financial Analysts? Investment Judgments

Journal of Accounting Research, Vol 35, Supplement, 1997
Posted: 10 Feb 1998
Accepted Paper Series
Laureen A. Maines, Linda S. McDaniel and Mary Harris Stanford
Indiana University - Kelley School of Business - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy and Texas Christian University - Department of Accounting
241.

An Empirical Analysis of the Accounting Information Systems Course

Journal of Information Systems, Vol 10, No 2, Fall 1996
Posted: 15 Oct 1997
Accepted Paper Series
S. Michael Groomer and Uday S. Murthy
Indiana University - Kelley School of Business - Department of Accounting and University of South Florida - School of Accountancy
242.

Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads

JOURNAL OF ACCOUNTING RESEARCH, Vol 35, No 2, Autumn 1997
Posted: 25 Jun 1997
Accepted Paper Series
Maribeth Coller and Teri Lombardi Yohn
affiliation not provided to SSRN and Emory University Goizueta Business School
243.

The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review

Number of pages: 43 Posted: 09 May 1997
Working Paper Series
Geoffrey B. Sprinkle and Richard M. Tubbs
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

Downloads 652
244.

Environmental Information and Market Reactions to Environmental Legislation

JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, Vol 12, No. 2, Spring 1997
Posted: 02 Apr 1997
Accepted Paper Series
Walter G. Blacconiere and W. Dana Northcut
Indiana University - Kelley School of Business - Department of Accounting and University of Chicago - Booth School of Business
245.

Women as Managers and Partners: Context Specific Predictors of Turnover in International Public Accounting Firms

Posted: 06 Jan 1997
Working Paper Series
Dan R. Dalton, John W. Hill and Robert J. Ramsay
Indiana University - Kelley School of Business - Management & Entrepreneurship, Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Gatton College of Business and Economics
246.

Accounting-Based Stock Price Anomalies: Separating Market Inefficiencies from Risk

Posted: 20 Dec 1996
Accepted Paper Series
Victor Bernard, Jacob K. Thomas and James Michael Wahlen
University of Michigan at Ann Arbor, Yale School of Management and Indiana University - Kelley School of Business - Department of Accounting
247.

Determinants of Management Forecast Precision

THE ACCOUNTING REVIEW, 1997
Posted: 30 Oct 1996
Accepted Paper Series
Stephen P. Baginski and John M. Hassell
University of Georgia - J.M. Tull School of Accounting and Indiana University Kelley School of Business Indianapolis
248.

Information About Future Cash Flows in Fair Value Disclosures of Equity and Debt Securities of Property-Liability Insurance Companies

Posted: 29 May 1995
Working Paper Series
Kathy R. Petroni and James Michael Wahlen
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