Number of pages: 73
Posted: 10 Jul 2012
Last Revised: 21 Feb 2014
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
8,670
(936)
Abstract:
earnings quality, FASB, CFO, survey, earnings management
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 Jun 2013
Last Revised: 05 Dec 2013
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
earnings quality, FASB, sustainable earnings, earnings management
Downloads
8,004
( 1,097)
Citation
1,195
Number of pages: 72
Posted: 25 Jan 2004
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
7,806
(1,137)
Abstract:
financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk
NBER Working Paper No. w10550
Number of pages: 72
Posted: 22 Jun 2004
Last Revised: 01 May 2022
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
198
(213,350)
Abstract:
Posted: 14 Sep 2004
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk,
Posted: 12 Jan 2005
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk
Downloads
7,948
( 1,111)
Citation
10
Journal of Financial Economics (JFE), Forthcoming, 27th Annual Conference on Financial Economics and Accounting Paper, Columbia Business School Research Paper No. 16-49, Duke I&E Research Paper No. 2016-33
Number of pages: 133
Posted: 09 Jul 2016
Last Revised: 28 Jul 2022
Duke University, Santa Clara University, Leavey School of Business, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
7,753
(1,148)
Abstract:
Corporate Culture, Values, Norms, Leadership, Corporate Governance, Incentive Compensation, Informal Institutions, Intangible Assets, Valuation, Finance, Risk-taking, Short-termism, Myopia, Innovation, Firm Value, Productivity, M&A valuation, Integrity, Trust, Ethics, Compliance, Earnings Management
NBER Working Paper No. w23255
Number of pages: 79
Posted: 20 Mar 2017
Last Revised: 16 Jan 2022
Duke University, Duke University - Fuqua School of Business, Santa Clara University, Leavey School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
195
(216,385)
Abstract:
Number of pages: 65
Posted: 20 Jan 2004
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
6,483
(1,573)
Abstract:
Accounting discretion, earnings smoothing, abnormal accruals, corporate governance, managerial opportunism, signaling, firm performance.
Contemporary Accounting Research, Forthcoming
Posted: 15 Oct 2007
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
Accounting discretion, earnings smoothing, abnormal accruals, corporate governance
Financial Analysts Journal, Forthcoming
Number of pages: 23
Posted: 09 Jan 2014
Last Revised: 12 Aug 2015
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
3,376
(4,832)
Abstract:
Earnings management, Earnings misrepresentation, Smooth earnings, Accruals, GAAP, Low-balling, Cookie jar reserves, Sustainable earnings, predictable earnings, real earnings management
Duke I&E Research Paper No. 2016-42, Columbia Business School Research Paper No. 16-70
Number of pages: 43
Posted: 24 Sep 2016
Last Revised: 30 Aug 2018
Duke University, Santa Clara University, Leavey School of Business, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
3,211
(5,268)
Abstract:
Corporate culture, Valuation, Finance, Cultural values, Social norms, Leadership, Corporate governance, Incentive compensation, Finance function, Intangible Assets, Risk-taking, Short-termism, Myopia, Innovation, Firm value, Productivity, M&A valuation, Integrity, Trust, Ethics, Compliance, Earnings
Number of pages: 32
Posted: 17 May 1999
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and University of Washington - Michael G. Foster School of Business
Downloads
3,064
(5,700)
Abstract:
Downloads
3,057
( 5,719)
Citation
16
Number of pages: 23
Posted: 20 Dec 2005
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
3,057
(5,618)
Abstract:
Earnings management, earnings smoothing, consensus earnings, meeting benchmarks, value destruction, agency problems, real earnings management, unexpected earnings, earnings surprise, net present value
Financial Analysts Journal, Vol. 62, No. 6, pp. 27-39, November/December 2006
Posted: 20 Jan 2007
Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Financial Statement Analysis, Accounting and Financial Reporting Issues; Equity Investments, Fundamental Analysis and Valuation Models; Corporate Governance
Number of pages: 45
Posted: 18 Jun 2020
Last Revised: 02 Apr 2021
London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
2,978
(5,986)
Abstract:
social responsibility, ESG, Business Roundtable, environmental and labor laws, Violation Tracker, carbon emissions.
Number of pages: 23
Posted: 31 Oct 2013
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
2,890
(6,282)
Abstract:
Earnings management, earnings misrepresentation, real earnings management, earnings fraud, earnings overstatement, earnings distortion, earnings quality, one-time items, sustainable earnings, persistent earnings, accruals, real earnings management, earnings red flags, corporate governance
Number of pages: 57
Posted: 13 Oct 2005
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
2,528
(7,626)
Abstract:
Earnings guidance, stop guidance, cost of capital
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 21 Oct 2010
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Number of pages: 42
Posted: 29 Jun 2008
Last Revised: 12 Aug 2012
Penn State University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads
2,513
(7,826)
Abstract:
Number of pages: 39
Posted: 15 Feb 2000
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Foster School of Business and Duke University - Fuqua School of Business
Downloads
2,134
(10,166)
Abstract:
Internet, Web Traffic, Valuation, Earnings
Review of Accounting Studies, forthcoming
Number of pages: 54
Posted: 19 Apr 2021
Last Revised: 31 May 2022
London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,958
(11,726)
Abstract:
social responsibility, ESG, SEC, environmental and labor laws, mutual fund, Violation Tracker
Number of pages: 58
Posted: 05 Jun 2007
Last Revised: 26 Oct 2007
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, London Business School and London School of Economics & Political Science - Department of Accounting
Downloads
1,888
(12,419)
Abstract:
earnings management, sentiment, earnings optimism, aggregate-level earnings, abnormal accruals
Number of pages: 61
Posted: 06 Jan 2004
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads
1,825
(13,094)
Abstract:
management compensation, stock options, incentive alignment, rent extraction
Number of pages: 37
Posted: 08 Nov 2000
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Downloads
1,701
(14,657)
Abstract:
Downloads
1,690
( 14,802)
Citation
19
Harvard Business School Research Paper No. 1886489
Number of pages: 47
Posted: 15 Jul 2011
Last Revised: 08 Aug 2011
Nanyang Technological University (NTU) - Nanyang Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads
1,418
(18,914)
Abstract:
auditor independence, audit fees, Nonaudit services, Auditing, conflict of interests, financial reporting, earnings management
Review of Accounting Studies, Forthcoming
Number of pages: 47
Posted: 26 Sep 2011
Nanyang Technological University (NTU) - Nanyang Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads
272
(156,991)
Abstract:
auditor independence, audit fees, non audit services, auditing, conflict of interests, financial reporting, earnings management
Downloads
1,615
( 15,856)
Number of pages: 42
Posted: 01 Dec 2004
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong University of Science and Technology - Department of Accounting
Downloads
1,615
(15,578)
Abstract:
Contemporary Accounting Research, Forthcoming
Posted: 25 Jun 2007
Last Revised: 11 Nov 2007
Duke University, Hong Kong University of Science and Technology - Department of Accounting, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong University of Science and Technology - Department of Accounting
Abstract:
Downloads
1,588
( 16,254)
Citation
26
The Accounting Review 89.4 (Jul 2014): 1329., Rock Center for Corporate Governance at Stanford University Working Paper No. 163
Number of pages: 52
Posted: 22 Oct 2013
Last Revised: 29 Jan 2020
University of Texas-Arlington, University of Washington - Michael G. Foster School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,588
(15,974)
Abstract:
Corporate reputation, accounting restatements, reputation repair, corporate social responsibility, earnings credibility
Accounting Review, 2014, Stanford University Graduate School of Business Research Paper No. 14-20
Posted: 26 May 2014
University of Texas-Arlington, University of Washington - Michael G. Foster School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
corporate reputation; accounting restatements; reputation repair; corporate social responsibility; earnings credibility
Downloads
1,577
( 16,431)
Citation
43
Number of pages: 41
Posted: 18 Apr 2003
University of California, Irvine, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
1,577
(16,149)
Abstract:
Accounting Review, 2006
Posted: 08 May 2006
University of California, Irvine, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
accrual anomaly, operating cash flows, total and abnormal accruals, international accounting
Downloads
1,553
( 16,834)
Citation
42
Number of pages: 39
Posted: 27 Aug 1999
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads
1,553
(16,542)
Abstract:
Posted: 17 Dec 2001
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Abstract:
Number of pages: 60
Posted: 18 Jan 2005
Last Revised: 16 Mar 2010
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
1,513
(17,513)
Abstract:
information risk, idiosyncratic volatility, earnings quality, forecast dispersion
Number of pages: 48
Posted: 04 Oct 2001
University of Washington, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Washington - Department of Accounting
Downloads
1,366
(20,367)
Abstract:
Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17
Posted: 11 Oct 2007
Last Revised: 10 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
1,270
(22,750)
Abstract:
Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation
Columbia Business School Research Paper Forthcoming
Number of pages: 86
Posted: 09 Mar 2021
Last Revised: 23 May 2022
Harvard University, London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,268
(22,813)
Abstract:
Carbon Emissions, Stock Returns, Operating Performance, Trucost, Estimated Emissions
Downloads
1,208
( 24,523)
Number of pages: 50
Posted: 25 Jan 2001
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,208
(24,122)
Abstract:
Posted: 14 Oct 2002
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
tax, VAT, fiscal policy
Downloads
1,114
( 27,604)
Citation
46
Number of pages: 49
Posted: 15 Jun 2002
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
1,114
(27,178)
Abstract:
Posted: 20 Oct 2003
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
Number of pages: 28
Posted: 27 Jan 2001
University of Washington, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Washington - Department of Accounting
Downloads
1,074
(29,043)
Abstract:
Downloads
1,056
( 29,782)
Citation
13
Number of pages: 55
Posted: 26 Aug 1999
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California, Irvine
Downloads
1,056
(29,357)
Abstract:
Posted: 04 Oct 2001
University of California, Irvine and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Hedging; Derivatives; Income smoothing; Abnormal or discretionary accruals; Oil and gas firms
Downloads
1,048
( 30,112)
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 52
Posted: 15 Mar 2006
Last Revised: 16 Mar 2010
Chapman University - The George L. Argyros School of Business & Economics, Arizona State University (ASU) - School of Accountancy and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,048
(29,678)
Abstract:
whistle-blowing, corporate governance, fraud
Accounting Review, Vol. 85, No. 4, 2010
Posted: 24 Mar 2010
Chapman University - The George L. Argyros School of Business & Economics, Arizona State University (ASU) - School of Accountancy and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Whistle-blowing, financial misdeeds, earnings management, corporate governance
Columbia Business School Research Paper No. 17-33
Number of pages: 52
Posted: 30 Aug 2016
Last Revised: 15 Mar 2017
Duke University - Fuqua School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,029
(30,899)
Abstract:
Quarterly reporting; Analyst following; Investments; Disclosure
Downloads
1,007
( 31,848)
Citation
14
Number of pages: 44
Posted: 03 Feb 2006
Nanyang Technological University (NTU) - Nanyang Business School, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
1,007
(31,388)
Abstract:
Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts
Contemporary Accounting Research, Forthcoming
Posted: 05 Feb 2008
Last Revised: 22 Apr 2008
Nanyang Technological University (NTU) - Nanyang Business School, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts
Downloads
1,000
( 32,164)
Citation
13
Number of pages: 71
Posted: 08 Apr 2017
University of Texas at Austin - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
697
(52,016)
Abstract:
FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value
The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 17-82
Number of pages: 97
Posted: 07 Aug 2017
University of Texas at Austin - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
303
(140,445)
Abstract:
FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP
Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63
Posted: 07 Aug 2012
Last Revised: 30 Jul 2015
University of Washington - Michael G. Foster School of Business, Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
988
(32,717)
Abstract:
SEC, enforcement, revolving door, financial reporting, lawyers, human capital
Number of pages: 42
Posted: 27 Feb 2004
University of Alberta, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads
983
(32,970)
Abstract:
Accrual anomaly, arbitrage risk
Downloads
954
( 34,411)
Citation
49
Number of pages: 47
Posted: 19 Dec 2001
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Duke University - Fuqua School of Business
Downloads
954
(33,913)
Abstract:
Posted: 26 May 2003
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Duke University - Fuqua School of Business
Abstract:
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper Forthcoming
Number of pages: 71
Posted: 01 Jan 2020
Last Revised: 08 Dec 2020
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Harvard Business School and University of British Columbia
Downloads
939
(35,158)
Abstract:
Audit Quality, Audit Deficiency, AAER, Securities Class Action Lawsuits, Enforcement
Number of pages: 32
Posted: 18 Mar 2005
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads
939
(35,158)
Abstract:
stock options, restricted stock, managers
Number of pages: 54
Posted: 02 Sep 2003
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-IrvineUniversity of California-Irvine
Downloads
934
(35,428)
Abstract:
Number of pages: 54
Posted: 07 Sep 2021
Last Revised: 03 Feb 2022
University of Calgary - Haskayne School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads
804
(43,590)
Abstract:
Intangibles, Book Value, Financial Statement Analysis, Valuation
Number of pages: 35
Posted: 29 Mar 2015
Emory University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads
794
(44,373)
Abstract:
Ponzi scheme, fraud, social ties
Downloads
737
( 48,917)
Citation
67
Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51
Posted: 28 Jan 2011
Last Revised: 17 Jun 2011
Rutgers Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
429
(95,312)
Abstract:
Number of pages: 51
Posted: 23 Mar 2009
Last Revised: 13 Feb 2011
Rutgers Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
308
(138,058)
Abstract:
SEC, Corporate Fraud
Number of pages: 52
Posted: 18 Mar 2005
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Seattle University - Albers School of Business and Economics
Downloads
729
(48,959)
Abstract:
Posted: 09 Jun 2005
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of California-IrvineUniversity of California-Irvine and Seattle University - Albers School of Business and Economics
Abstract:
Compensation, Relative Performance Evaluation, talent
Columbia Business School Research Paper No. 17-93
Number of pages: 89
Posted: 07 Sep 2017
Last Revised: 30 Jan 2018
Columbia University - Columbia Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
720
(50,431)
Abstract:
foreign currency, translation, transaction, reporting, performance evaluation, hedging, compensation, free cash flow, accounting standards, SFAS 1 and 8, SFAS 52, budgeting, survey
Journal of Law and Economics, 2017 (Vol. 60, p. 441-477), Columbia Business School Research Paper No. 17-105
Number of pages: 62
Posted: 23 Oct 2017
Last Revised: 24 Mar 2018
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Arizona State University (ASU) - School of Accountancy
Downloads
714
(51,013)
Abstract:
insider trading, government employee stock trades, securities law
Number of pages: 47
Posted: 27 Jan 2001
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Downloads
703
(51,406)
Abstract:
Posted: 27 Apr 2002
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Abstract:
Stanford Law and Economics Olin Working Paper No. 512, Columbia Business School Research Paper No. 17-110
Number of pages: 62
Posted: 30 Nov 2017
Last Revised: 16 Aug 2020
Stanford Law School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads
646
(58,115)
Abstract:
auditor litigation, Tellabs, Section 10(b), Section 11, audit quality, Janus, PSLRA, class-action litigation
Number of pages: 59
Posted: 22 May 2019
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
634
(58,764)
Abstract:
research-practice gap, Columbia, tuition funded research, Management Science, policy
Management Science, Forthcoming
Posted: 30 Dec 2019
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Research Relevance, Tuition, Dean, Teaching, Research Dissemination, Research Translation, Knowledge Transfer, Practitioner, Research Impact, PhD Programs
Journal of Accounting Research, Forthcoming
Number of pages: 53
Posted: 06 May 2015
Last Revised: 20 Feb 2018
Indian School of Business (ISB), Hyderabad and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
607
(62,192)
Abstract:
CSR, shareholder value, endogeneity, exogenous shock
Journal of Accounting Research, Vol. 55, No. 5, 2017, Columbia Business School Research Paper No. 18-29
Posted: 12 Mar 2018
Indian School of Business (ISB), Hyderabad and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
CSR; Shareholder Value; Indian Companies Act 2013
, Forthcoming in Journal of Accounting Research
Number of pages: 52
Posted: 30 Sep 2005
Last Revised: 22 Feb 2012
Duke University - Fuqua School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Arizona, Eller College of Management
Downloads
600
(63,876)
Abstract:
accelerated vesting, employee stock options, transaction structuring, FAS 123-R, FAS 123, recognition, disclosure
Number of pages: 46
Posted: 31 Jan 2019
Last Revised: 27 Oct 2021
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Harvard Business School and University of Southern California - Leventhal School of Accounting
Downloads
578
(66,947)
Abstract:
Corporate Governance, Financial Crisis, Banks, Bank Board, Board of Director, Diversity, Chairperson, 2008 Crisis
Number of pages: 33
Posted: 22 Jan 1999
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads
560
(69,655)
Abstract:
Number of pages: 66
Posted: 28 Mar 2019
University of Texas at Austin - Red McCombs School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
541
(72,749)
Abstract:
Earnings Quality, Dechow-Dichev, F-Score, Jones Model, M-Score, Wall Street, Restatements, Aaers, Lawsuits, Sales Quality, Margin Quality, Cash Flow Quality, Stock Returns
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 38
Posted: 15 Sep 2006
Rotman School of Management, University of Toronto and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
534
(73,973)
Abstract:
Information Risk, PIN, Risk, Mispricing
Number of pages: 49
Posted: 04 Nov 2021
Last Revised: 01 Jun 2022
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
495
(81,213)
Abstract:
lifetime, earnings, stock returns, wealth creation, mergers, IPOs
Accounting Review, Vol. 90, No. 6 (November 2015) pp. 2337-2373
Number of pages: 59
Posted: 10 Feb 2015
Last Revised: 25 Jun 2016
Rutgers Business School, Nanyang Technological University (NTU) - Nanyang Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
441
(93,041)
Abstract:
Earnings Management, Restatements, Contagion, Sarbanes-Oxley Act
Number of pages: 77
Posted: 15 Dec 2020
Last Revised: 03 Feb 2022
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Calgary - Haskayne School of Business and University of Calgary
Downloads
359
(117,761)
Abstract:
Internal Rate of Return, Economic Profitability, Digital Giants, Anticompetitive Practices, Technology, Abnormal Profits, Amazon, Google, Microsoft, Apple
Number of pages: 59
Posted: 12 Jul 2022
Last Revised: 11 Aug 2022
University of Oxford - Said Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads
358
(118,503)
Abstract:
CSR, ESG, exclusion, index exclusion, negative screening, socially responsible investing, firm valuation, performance
Columbia Business School Research Paper
Number of pages: 69
Posted: 14 May 2021
Brigham Young University - School of Accountancy, University of Cincinnati - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
354
(119,609)
Abstract:
COVID-19, CARES Act, corporate beneficiaries, payoff, political influence, government beneficiaries
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 59
Posted: 28 May 2016
Rutgers Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Board of Governors of the Federal Reserve System
Downloads
350
(121,492)
Abstract:
Moody's; S&P; credit rating agencies; ownership structure; conflict of interest; difference-in-difference; corporate bond; CMBS
Call, A.C., Kedia, S., and Rajgopal, S. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting & Economics (JAE), Forthcoming, Columbia Business School Research Paper No. 16-41
Number of pages: 57
Posted: 08 Jun 2016
Arizona State University (ASU) - School of Accountancy, Rutgers Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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336
(126,621)
Abstract:
misreporting, stock options, whistle-blowing
Columbia Business School Research Paper
Number of pages: 57
Posted: 15 Jun 2021
London School of Economics and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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324
(131,598)
Abstract:
gender pay gap; ESG; labor practices; mandatory disclosure; U.K; socially conscious investors; inequity; operating performance; shareholder value; stakeholders
Number of pages: 61
Posted: 08 Apr 2017
Last Revised: 22 Apr 2017
Rutgers Business School, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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319
(133,678)
Abstract:
SEC, Enforcement, Audit, Big N, Fraud, AAER
Virginia Law and Economics Research Paper No. 2017-11, Columbia Business School Research Paper No. 17-54
Number of pages: 36
Posted: 11 May 2017
Last Revised: 30 Mar 2018
Duke University School of Law, University of Minnesota - Twin Cities - Carlson School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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303
(141,162)
Abstract:
University of Alberta School of Business Research Paper No. 2013-1011
Number of pages: 7
Posted: 16 Jan 2009
Last Revised: 12 Jun 2013
University of Notre Dame - Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
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297
(144,097)
Abstract:
Financial Reporting, FASB, Financial Instruments, Equity
Number of pages: 72
Posted: 07 Sep 2021
Last Revised: 26 Apr 2022
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Indian School of Business
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292
(147,213)
Abstract:
Corporate Social Responsibility; Sigaling
Downloads
289
(148,331)
Citation
2
Number of pages: 49
Posted: 29 Jun 2011
Last Revised: 19 Sep 2013
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
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289
(147,597)
Abstract:
Accounting practices, compensation, governance, transparency, investment, financing, selection, influence, activism, board composition
Accounting Review, Forthcoming
Posted: 27 Jul 2014
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
Downloads
284
(150,953)
Citation
3
Number of pages: 61
Posted: 25 Oct 2013
Rutgers Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Board of Governors of the Federal Reserve System
Downloads
284
(150,250)
Abstract:
Journal of Financial Economics (JFE), Forthcoming
Posted: 26 May 2014
Rutgers Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Board of Governors of the Federal Reserve System
Abstract:
Credit ratings; Initial public offering (IPO); Moody’s
University of Alberta School of Business Research Paper No. 2013-1010
Number of pages: 15
Posted: 08 Feb 2008
Last Revised: 12 Jun 2013
Emory University - Department of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
279
(153,620)
Abstract:
FAF, FASB
Number of pages: 54
Posted: 04 Aug 2021
Last Revised: 01 Apr 2022
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Houston - Bauer College of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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246
(174,107)
Abstract:
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50
Posted: 19 Apr 2008
Last Revised: 27 Nov 2008
Rutgers Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
227
(187,978)
Abstract:
stock options, location, labor market, social interaction
Contemporary Accounting Research, Vol. 33, No. 2, 2016, Columbia Business School Research Paper Forthcoming
Number of pages: 64
Posted: 26 Sep 2013
Last Revised: 22 Feb 2021
Southern Methodist University (SMU) - Accounting Department, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Arizona
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223
(191,185)
Abstract:
Review of Accounting Studies, Forthcoming
Number of pages: 70
Posted: 09 Apr 2019
Last Revised: 07 Apr 2020
Tel Aviv University - Coller School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
201
(210,643)
Abstract:
misconduct, fraud, misreporting, penalty, cost benefit, SEC, restatements, class action lawsuits
CFA Institute Research Foundation 2017B - 1, Columbia Business School Research Paper No. 17-59
Number of pages: 28
Posted: 31 May 2017
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
142
(282,097)
Abstract:
Number of pages: 61
Posted: 10 Mar 2022
Hanken School of Economics, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
119
(323,957)
Abstract:
ESG, sharing the pain, pay cuts, layoffs, CEO wealth, corporate social responsibility, stakeholder capitalism, BRT signatories, COVID, 9/11
CFA Institute Research Foundation Review 2017, University of Hong Kong Faculty of Law Research Paper No. 2019/109
Number of pages: 83
Posted: 08 Nov 2019
Last Revised: 16 Aug 2020
Jeffery V. Bailey ,
Thomas M. Richards ,
Frank J. Fabozzi ,
Sergio M. Focardi ,
Caroline Jonas ,
Laurence B. Siegel ,
Robert C. Pozen ,
Suresh Nallareddy , Shivaram Rajgopal,
John E. Grable ,
Douglas W. Arner ,
Janos Nathan Barberis ,
Ross P. Buckley ,
Greg B Davies ,
Angel Wu and
Clarke Pitts
CFA Institute, CFA Institute, EDHEC Business School, Ecole Superieure d'Ingenierie Leonard de Vinci (ESILV), CFA Institute Research Foundation, CFA Institute Research Foundation, Independent, Duke University - Fuqua School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Texas Tech University - College of Human Sciences, The University of Hong Kong - Faculty of Law, The University of Hong Kong - Faculty of Law, University of New South Wales (UNSW) - Faculty of Law, University of Oxford - Said Business School, Independent and Independent
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63
(471,981)
Abstract:
Number of pages: 65
Posted: 21 Sep 2021
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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62
(475,725)
Abstract:
social responsibility, ESG, environmental and labor laws, United Kingdom, Germany, Netherlands, France, Violation Tracker, Subsidy Tracker, stakeholder, shareholder, Business Roundtable, CEOs.
Number of pages: 19
Posted: 05 Aug 2022
Duke University, Santa Clara University, Leavey School of Business, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
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29
(636,362)
Abstract:
corporate culture, organizational culture, strategy, leadership, intangible value, sustainable value
Number of pages: 38
Posted: 09 Aug 2022
New York University (NYU), Shareholder Value Advisors, Inc., Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Zurich
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23
(694,412)
Abstract:
CEO, compensation, target pay, competitive pay policy, compensation committee, director pay
Journal of Law and Economics, Forthcoming
Posted: 30 Dec 2019
Stanford Law School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Abstract:
Auditor Liability, Tellabs, Rule 10b-5, Section 11, Audit Quality, Janus, PSLRA
Accounting Review, Forthcoming
Posted: 27 Jul 2014
University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024
Posted: 02 Jul 2013
Grant Thornton LLP, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Abstract:
University of Alberta School of Business Research Paper No. 2013-1028, Accounting Horizons, Vol. 21, No. 2, 2007
Posted: 02 Jul 2013
Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Alberta - Department of Accounting, Operations & Information Systems, University of Florida - Fisher School of Accounting, Microsoft Corporation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Ernst & Young LLP and Harvard Law School
Abstract:
FASB, IASB, conceptual framework, accounting standards, financial reporting
Contemporary Accounting Research, Forthcoming
Posted: 04 Feb 2011
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, The Wharton School, University of Pennsylvania and Duke University - Fuqua School of Business
Abstract:
Journal of Accounting & Economics, Forthcoming
Posted: 22 Jun 2010
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
Idiosyncratic Risk, Reporting Quality, Earnings Quality, Volatility
Contemporary Accounting Research, Forthcoming
Posted: 26 Mar 2009
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Abstract:
Stock options, Restricted stock, Managers' subjective values, Black-Scholes model
Journal of Accounting & Economics (JAE), Forthcoming
Posted: 20 Oct 2008
Rotman School of Management, University of Toronto and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Information Risk, PIN, Risk
Journal of Accounting Research, Forthcoming
Posted: 20 Oct 2008
University of Arizona, Eller College of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
accelerated vesting, stock options, earnings management, backdating
Posted: 07 Dec 2006
Last Revised: 11 Jun 2013
Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Florida - Fisher School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, Harvard Law School, Microsoft Corporation, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Ernst & Young LLP
Abstract:
Journal of Accounting & Economics (JAE), 2006
Posted: 17 Apr 2006
University of Alberta, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Abstract:
Capital markets, accrual anomaly, arbitrage, idiosyncratic risk, transaction costs
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 14 Sep 2005
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
quarterly earnings guidance, stop guidance, cost of capital
Posted: 05 Nov 2003
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California-IrvineUniversity of California-Irvine
Abstract:
management compensation, stock options, incentive alignment, rent extraction
Posted: 26 May 2003
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Abstract:
Posted: 21 Oct 2002
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Foster School of Business
Abstract:
Posted: 26 Nov 2001
University of Washington - Michael G. Foster School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Abstract:
Posted: 09 Jun 1999
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract:
Posted: 21 Oct 1998
Shivaram Rajgopal
Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Abstract: