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Accounting Research Network

500 Most Recent Entries

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How Do Experienced Users Evaluate Hybrid Financial Instruments?
Journal of Accounting Research, Vol. 54, No. 5, 2016
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting
Date Posted: April 29, 2017
Accepted Paper Series

Incl. Electronic Paper Entrepreneurship Incentives for Resource-Constrained Firms
Handbook of Law and Entrepreneurship, Forthcoming
Susan C. Morse
University of Texas at Austin - School of Law
Date Posted: April 29, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Can a Hybrid Method Improve Equity Valuation? Empirical Applications of Ohlson and Johannesson (2016)
Zhan Gao, James N. Myers, Linda A. Myers and Wan-Ting Wu
Lancaster University, University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Massachusetts Boston
Date Posted: April 28, 2017
Working Paper Series
2 downloads

From the Invisible Hand to the Invisible Woman: A Gender Perspective on the Tax Policy Discourse on Social Tax Expenditures
Provencher, Annick, "From the Invisible Hand to the Invisible Woman: A Gender Perspective on the Tax Policy Discourse on Social Tax Expenditures" (2017) 29:1 Canadian Journal of Women and the Law, 110-156.
Annick Provencher
Faculty of Law - University of Montreal
Date Posted: April 28, 2017
Accepted Paper Series

Incl. Electronic Paper Does Board Independence Substitute for External Audit Quality? Evidence from an Exogenous Regulatory Shock
Pandej Chintrakarn, Sirimon Treepongkaruna, Pornsit Jiraporn and Shenghui Tong
Mahidol University International College (MUIC), University of Western Australia, Pennsylvania State University - School of Graduate Professional Studies (SGPS) and Central University of Finance and Economics (CUFE)
Date Posted: April 28, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Next-Generation Accounting Interviewing: A Comparison of Human and Embodied Conversational Agents (ECAs) as Interviewers
Matthew Pickard, Ryan Schuetzler, Joseph Valacich and David A. Wood
Department of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona and Brigham Young University - School of Accountancy
Date Posted: April 28, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Equity Market Diffusion and Resistance to Integrated Reporting
Richard Slack and Ioannis Tsalavoutas
Durham Business School and University of Glasgow - Accounting and Finance Group
Date Posted: April 28, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Factors that Influence Bangladeshi Student's Decisions to Major Accounting at the Entrance of University
Review of Integrative Business and Economics Research, Vol. 6, no. 2, pp.147-171, April 2017
Tapos Kumar
SMUCT
Date Posted: April 28, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Audit Committee Indices, Firm Value, and Accounting Outcomes
Wael Almaqoushi and Ronan Powell
University College Dublin (UCD) and University College Dublin (UCD) - Michael Smurfit Graduate School of Business
Date Posted: April 28, 2017
Working Paper Series
3 downloads

Biases in Accounting and Non-Accounting Information: Substitutes or Complements?
Journal of Accounting Research, Vol. 54, No. 5, 2016
Xu Jiang
Duke University
Date Posted: April 28, 2017
Accepted Paper Series

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates
Journal of Accounting Research, Vol. 54, No. 5, 2016
W. Robert Knechel and Justin Leiby
University of Florida - Fisher School of Accounting and University of Georgia
Date Posted: April 28, 2017
Accepted Paper Series

Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Journal of Corporate Finance, Forthcoming
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Date Posted: April 28, 2017
Accepted Paper Series

Incl. Electronic Paper Stock Price Management and Share Issuance: Evidence from Equity Warrants
Mary E. Barth, Kurt H. Gee, Doron Israeli and Ron Kasznik
Stanford University - Graduate School of Business, Stanford University - Graduate School of Business, Interdisciplinary Center (IDC) Herzliya - Arison School of Business and Stanford Graduate School of Business
Date Posted: April 28, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Classification of Stocks with Basic Financial Indicators: An Application of Cluster Analysis on the BIST 100 Index
Bilgehan Tekin and Fatih Burak Gümüş
Çankırı Karatekin University and Sakarya University
Date Posted: April 27, 2017
Working Paper Series
20 downloads

Performance Measures in Earnings-Based Financial Covenants in Debt Contracts
Journal of Accounting Research, Vol. 54, No. 4, 2016
Ningzhong Li
University of Texas at Dallas
Date Posted: April 27, 2017
Accepted Paper Series

Public Information Precision and Coordination Failure: An Experiment
Journal of Accounting Research, Vol. 54, No. 4, 2016
Sanjay Banerjee and Michael S. Maier
University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Alberta School of Business
Date Posted: April 27, 2017
Accepted Paper Series

Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
Journal of Accounting Research, Vol. 54, No. 4, 2016
Peter R. Demerjian, John Donovan and Chad R. Larson
University of Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and University of Houston - Department of Accountancy & Taxation
Date Posted: April 27, 2017
Accepted Paper Series

Textual Analysis in Accounting and Finance: A Survey
Journal of Accounting Research, Vol. 54, No. 4, 2016
Tim Loughran and Bill McDonald
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Date Posted: April 27, 2017
Accepted Paper Series

The Value of Crowdsourced Earnings Forecasts
Journal of Accounting Research, Vol. 54, No. 4, 2016
Russell Jame, Rick Johnston, Stanimir Markov and Michael C Wolfe
University of Kentucky, University of Alabama at Birmingham - Department of Accounting and Information Systems, Southern Methodist University (SMU) - Edwin L. Cox School of Business and Virginia Tech
Date Posted: April 27, 2017
Accepted Paper Series

Incl. Electronic Paper Reporting System, Investor Learning, and Stock Return Regularities
Kai Du and Steven J. Huddart
Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting
Date Posted: April 27, 2017
Working Paper Series
9 downloads

The Reluctant Analyst
Journal of Accounting Research, Vol. 54, No. 4, 2016
Dan Bernhardt, Zhijie Xiao and Chi Wan
University of Illinois at Urbana-Champaign - Department of Economics, Boston College - Department of Finance and Department of Economics and University of Massachusetts Boston - Department of Accounting and Finance
Date Posted: April 27, 2017
Accepted Paper Series

Bankrupt UK Cities: PD Model for Credit Risk in Sub-Sovereign Sector
Prorokowski, L. (2016), “BANKRUPT UK CITIES: PD MODEL FOR CREDIT RISK IN SUB-SOVEREIGN SECTOR”, Bank & Credit, Vol. 47 Iss. 6, pp. 495-528.,
Lukasz Prorokowski
Warsaw School of Economics (SGH)
Date Posted: April 27, 2017
Accepted Paper Series

Incl. Electronic Paper Mandatory Bank Disclosures and Credit Access
Karthik Balakrishnan and Aytekin Ertan
London Business School and London Business School
Date Posted: April 27, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Small Charities in New Zealand: Responses to the New Financial Reporting Changes
Rachel F. Baskerville, Carolyn J. Cordery and Josh Pells
Victoria University of Wellington - School of Accounting and Commercial Law, Aston University and Victoria University of Wellington - Victoria Business School
Date Posted: April 26, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Direct Measures of Auditors' Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Duke University - Fuqua School of Business
Date Posted: April 26, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Customer-Supplier Relationships and Abnormal Accruals
May Xiaoyan Bao, Matthew T. Billett and Yixin Liu
University of New Hampshire - Peter T. Paul College of Business and Economics, Indiana University - Kelley School of Business - Department of Finance and University of New Hampshire
Date Posted: April 26, 2017
Working Paper Series
10 downloads

Impact of IFRS Adoption on Financial Decisions Case Study of Indian Information Technology Industry: Wipro Ltd.
Journal of Financial Management and Analysis, Vol. 29(2), 2016
Vidya Chandrasekar and D.N.S. Kumar
Christ University Institute of Management and Christ University, Bangalore
Date Posted: April 26, 2017
Accepted Paper Series

Incl. Electronic Paper The Effect of Accounting Reporting Complexity on Financial Analysts
Rani Hoitash, Udi Hoitash and Ari Yezegel
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Bentley University - Department of Accountancy
Date Posted: April 26, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper On the Consistent Inference of the Economic Relation of the Residual Earnings Valuation Model
Jian Kang and Catalin Starica
Tianjin University of Finance & Economics and University of Neuchatel - Faculty of Economics and Business
Date Posted: April 26, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Directors Skill and Financial Reporting Quality
Amir Rubin and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business and Interdisciplinary Center (IDC) Herzliyah
Date Posted: April 26, 2017
Working Paper Series
8 downloads

Do Opinions on Financial Misstatement Firms Affect Analysts' Reputation with Investors? Evidence from Reputational Spillovers
Journal of Accounting Research, Volume 54, Issue 4, Pages 1111–1148, September 2016,
Lian Fen Lee and Alvis K. Lo
Boston College - Carroll School of Management and Boston College
Date Posted: April 26, 2017
Accepted Paper Series

Incl. Electronic Paper Why Do Firms Defer Internal Control Assessments and Does It Matter? Evidence from M&A Transactions
Todd D. Kravet, Sarah E. McVay and David P. Weber
University of Connecticut - Department of Accounting, University of Washington and University of Connecticut - Department of Accounting
Date Posted: April 26, 2017
Working Paper Series
8 downloads

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence
Journal of Accounting Research, Volume 54, Issue 3, Pages 827–861, June 2016,
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: April 26, 2017
Accepted Paper Series

Incl. Electronic Paper What Kind of Earnings Shape More Market Expectations?
Jian Kang and Catalin Starica
Tianjin University of Finance & Economics and University of Neuchatel - Faculty of Economics and Business
Date Posted: April 26, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper The Measurement of Speculative Investing Activities and Aggregate Economic Outcomes
Asher Curtis and Hyung Il Oh
University of Washington and University of Washington, Bothell
Date Posted: April 25, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Overcoming Communication Challenges: Can Taking the Specialist's Perspective Improve Auditors' Critical Evaluation and Integration of the Specialist's Work?
Jennifer R. Joe, Yi-Jing Wu and Aleksandra B. Zimmerman
University of Delaware - Accounting & MIS, Texas Tech University - Rawls College of Business and Northern Illinois University - Department of Accountancy
Date Posted: April 25, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Why Do Boards Exist? Governance Design in the Absence of Corporate Law
Swedish House of Finance Research Paper No. 17-8, 12th Annual Mid-Atlantic Research Conference in Finance (MARC), 2nd Annual Financial Institutions, Regulation and Corporate Governance Conference, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 504/2017
Mike Burkart, Salvatore Miglietta and Charlotte Ostergaard
Swedish House of Finance, BI Norwegian Business School, Department of Finance and BI Norwegian Business School, Department of Finance
Date Posted: April 25, 2017
Last Revised: April 29, 2017
Working Paper Series
356 downloads

Incl. Electronic Paper Firm Performance: A Reflection of Risk Management Practices and Artificial Intelligence
Isoken Akpata
Richard Ivey School of Business
Date Posted: April 25, 2017
Working Paper Series
6 downloads

Incl. Fee Electronic Paper Does Stock Liquidity Affect Accrual‐Based Earnings Management?
Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 417-447, 2017
Kelly Huang, Brent Y. Lao and Gregory P. McPhee
Florida International University, Florida International University (FIU) and Florida International University
Date Posted: April 25, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Impression Management and Non‐GAAP Disclosure in Earnings Announcements
Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 448-479, 2017
Encarna Guillamon‐Saorin, Helena Isidro and Ana Cristina Marques
affiliation not provided to SSRN, ISCTE-IUL Instituto Universitário de Lisboa and Nova School of Business and Economics
Date Posted: April 25, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies
Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 480-523, 2017
Kazuo Kato, Meng Li and Douglas J. Skinner
Osaka University of Economics, University of Texas at Dallas - Naveen Jindal School of Management and The University of Chicago - Booth School of Business
Date Posted: April 25, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Managerial Discretion in Accruals and Informational Efficiency
Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 375-416, 2017
Pietro Perotti and David Windisch
University of Bath - School of Management and University of Graz - Center for Accounting Research
Date Posted: April 25, 2017
Accepted Paper Series

Incl. Fee Electronic Paper The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 337-374, 2017
Frank Heflin and Dana Wallace
University of Georgia - J.M. Tull School of Accounting and University of Central Florida - School of Accounting
Date Posted: April 25, 2017
Accepted Paper Series

Incl. Electronic Paper The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence from Trade Secrets
Stephen Glaeser
University of Pennsylvania - Accounting Department
Date Posted: April 25, 2017
Last Revised: April 28, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper An Analysis of Efficiency of General Insurance Industry in India
Malaysian Management Journal; Vol. 19, pp. 53-66; 2015; Universiti Utara Malaysia
Abhijit Sinha and Professor Kalpataru Bandopadyay
Vidyasagar University and Vidyasagar University
Date Posted: April 24, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Tax Havens and Disclosure Aggregation
Forthcoming, Journal of International Business Studies
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma - Michael F. Price College of Business
Date Posted: April 24, 2017
Accepted Paper Series
20 downloads

The Impact of Intellectual Capital on Organizational Effectiveness: A Comparative Study of Public and Private Sectors in India
The IUP Journal of Knowledge Management, Vol. XIV, No. 3, July 2016, pp. 7-27
Tannu Verma and Santosh Dhar
JK Lakshmipat University and Independent
Date Posted: April 24, 2017
Accepted Paper Series

Incl. Electronic Paper Free Cash Flow, CEO Ability and Firm Performance
Ruiyun Wen
University of Western Ontario, Students
Date Posted: April 24, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Disclosure under IFRS, Legal-Accounting Traditions and Enforcement: Comparing ADRs Issuers on the NYSE with Only Locally Listed Firms
Edilene Santana Santos, Rafael F. Schiozer and Vera Ponte
Fundacao Getulio Vargas (EAESP), Fundação Getulio Vargas/EAESP and Universidade Federal do Ceará
Date Posted: April 24, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Shareholder Wealth Effects of Border Adjustment Taxation
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: April 24, 2017
Working Paper Series
40 downloads


 

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