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3,425
( 4,031)
Citation
13
Number of pages: 33
Posted: 19 Jul 2005
University of Toronto - Rotman School of Management, McMaster University - DeGroote School of Business and University of Nebraska - Lincoln
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3,425
(3,947)
Abstract:
International Financial Reporting Standards, Bonding, Capital Market Access
Journal of International Accounting Research, Vol. 5 No. 2, 2006
Posted: 25 May 2006
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and McMaster University - DeGroote School of Business
Abstract:
International Financial Reporting Standards, Bonding, Capital Market Access
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3,150
( 4,666)
Citation
92
Number of pages: 55
Posted: 07 Jul 2010
Last Revised: 03 Nov 2010
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
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1,891
(10,525)
Abstract:
Investment Efficiency, Under- and Over-Investment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives
Accounting Review, Forthcoming
Number of pages: 55
Posted: 11 Dec 2010
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
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1,259
(19,896)
Abstract:
Investment Efficiency, Under- and Overinvestment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives
Number of pages: 55
Posted: 22 Jan 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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3,112
(4,668)
Abstract:
disclosures, enforcement, financial analysts, forecast accuracy, international
Posted: 31 Mar 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Abstract:
disclosures, enforcement, financial analysts, forecast accuracy, international
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2,348
( 7,575)
Citation
56
The Accounting Review, September 2013, Rotman School of Management Working Paper No. 1995124
Number of pages: 49
Posted: 30 Jan 2012
Last Revised: 06 Mar 2013
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
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1,751
(11,940)
Abstract:
Private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors
The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213831
Number of pages: 49
Posted: 09 Feb 2013
Last Revised: 03 May 2013
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
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597
(56,437)
Abstract:
private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors
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1,815
( 11,488)
Citation
26
Rotman School of Management Working Paper No. 07-04
Number of pages: 45
Posted: 15 Dec 2005
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
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1,815
(11,283)
Abstract:
International accounting differences, institutional factors, earnings management, synchronicity
Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 07-01
Posted: 26 Mar 2006
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
Abstract:
International accounting differences, institutional factors, earnings management, synchronicity
Downloads
1,787
( 11,773)
Number of pages: 36
Posted: 26 Jul 2002
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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1,787
(11,561)
Abstract:
accounting policy disclosures, financial analysts, forecast dispersion and error, international
Posted: 23 Mar 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Abstract:
accounting policy disclosures, financial analysts, forecast dispersion and error, international
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1,483
( 15,843)
Citation
46
Rotman School of Management Working Paper No. 2457045, Singapore Management University School of Accountancy Research Paper No. 2015-35
Number of pages: 58
Posted: 22 Jun 2014
Last Revised: 26 Feb 2016
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938
(30,605)
Abstract:
Risk-Factor Disclosure, Specificity, Market Reactions, Trading Volume Reactions, Analyst Risk Assessments, Scenario Analysis
Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-49
Number of pages: 60
Posted: 19 Mar 2016
Last Revised: 07 Dec 2016
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545
(63,313)
Abstract:
Risk-Factor Disclosure, Specificity, Market Reactions, Trading Volume Reactions, Analyst Risk Assessments, Scenario Analysis
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1,404
( 17,212)
Citation
34
Number of pages: 51
Posted: 12 Sep 2010
Last Revised: 08 Jun 2012
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
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1,140
(23,072)
Abstract:
Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand
Forthcoming, Accounting, Organizations, and Society
Number of pages: 51
Posted: 12 Jun 2012
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
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264
(145,415)
Abstract:
Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand
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1,335
( 18,536)
Citation
7
Rotman School of Management Working Paper No. 1873424
Number of pages: 49
Posted: 28 Jun 2011
Last Revised: 11 May 2013
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
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1,096
(24,459)
Abstract:
Analyst reports, readability, volume reactions, analyst ability
Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2283265
Number of pages: 49
Posted: 22 Jun 2013
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
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239
(160,549)
Abstract:
Analyst reports, readability, volume reactions, analyst ability
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1,320
( 18,854)
Citation
29
Number of pages: 58
Posted: 04 Oct 2010
Last Revised: 24 Sep 2013
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
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1,034
(26,642)
Abstract:
Employee Ownership, Employee Bargaining Power, Disclosure, Research Design
Contemporary Accounting Research, Forthcoming
Number of pages: 58
Posted: 02 Jan 2014
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
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286
(133,817)
Abstract:
Employee ownership, employee bargaining power, disclosure, research design
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1,291
( 19,454)
Citation
37
Number of pages: 52
Posted: 26 Nov 2010
Last Revised: 23 Nov 2012
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
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860
(34,549)
Abstract:
Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International
Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213827
Number of pages: 52
Posted: 09 Feb 2013
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
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431
(84,468)
Abstract:
Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International
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1,256
( 20,322)
Citation
84
Number of pages: 36
Posted: 19 Mar 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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1,223
(20,802)
Abstract:
Number of pages: 31
Posted: 03 Oct 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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33
(572,040)
Firm-Level Disclosures and the Relative Roles of Culture and Legal Origin
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Abstract:
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1,255
( 20,353)
Citation
53
Number of pages: 54
Posted: 14 Mar 2012
Last Revised: 28 May 2013
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
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630
(52,705)
Abstract:
Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design
Journal of Accounting & Economics (JAE), Forthcoming, Rotman School of Management Working Paper No. 2285110
Number of pages: 54
Posted: 27 Jun 2013
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
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625
(53,261)
Abstract:
Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design
Rotman School of Management Working Paper No. 3422155
Number of pages: 61
Posted: 18 Jul 2019
Last Revised: 13 Oct 2021
Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
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1,190
(22,051)
Abstract:
MiFID II, regulation, financial services, sell-side analysts, buy-side research, disclosure, liquidity, international
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1,176
( 22,433)
Citation
4
2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 63
Posted: 13 Jan 2017
Last Revised: 04 May 2020
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
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1,060
(25,693)
Abstract:
Censorship, Media, Newspapers, China, Social and Economic Incentives, Local Protection, Information Environment, Market Reactions
Forthcoming, Management Science, HEC Paris Research Paper No. ACC-2020-1389, Rotman School of Management Working Paper No. 362934
Number of pages: 63
Posted: 18 Sep 2020
Last Revised: 22 Oct 2020
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
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116
(298,234)
Abstract:
Censorship, Media Dissemination, Newspapers, China, Local Protection, Information Environment, Tunneling, Financial Disclosure
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1,169
( 22,629)
Citation
10
2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 54
Posted: 17 Jan 2017
Last Revised: 02 Jun 2019
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
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1,134
(23,274)
Abstract:
Anti-Corruption Campaign, Political Connections, Accounting Quality, China, Causal Effects,Quasi Experiment
Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-111
Number of pages: 55
Posted: 16 Aug 2019
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
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35
(560,478)
Abstract:
Anti-Corruption Campaign, Financial Reporting Quality, Political Connections, China, Quasi Experiment
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1,121
( 24,050)
Citation
9
Number of pages: 47
Posted: 10 May 2010
Last Revised: 14 Jan 2013
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
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956
(29,803)
Abstract:
Cross-listing, Voluntary Disclosure, Management Guidance, Legal Quality, Reg FD, Exchange Listing
Forthcoming, Journal of Contemporary Accounting and Economics, Rotman School of Management Working Paper No. 2213276
Number of pages: 47
Posted: 09 Feb 2013
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
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165
(225,691)
Abstract:
Cross-listing, Voluntary Disclosure, Legal Quality, Reg FD, Exchange Listing
Downloads
1,101
( 24,710)
Citation
20
Rotman School of Management Working Paper No. 2419573
Number of pages: 44
Posted: 04 Apr 2014
Last Revised: 15 Mar 2017
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
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958
(29,716)
Abstract:
Tax havens, aggregation, disclosure quality, tax avoidance, segment disclosure, Exhibit 21
Forthcoming, Journal of International Business Studies
Number of pages: 44
Posted: 24 Apr 2017
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
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143
(254,420)
Abstract:
Tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21
Rotman School of Management Working Paper No. 2374770
Number of pages: 42
Posted: 06 Jan 2014
Last Revised: 13 Jul 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
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1,087
(25,171)
Abstract:
Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity
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1,052
( 26,388)
Citation
2
Rotman School of Management Working Paper No. 2801183, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 58
Posted: 27 Jun 2016
Last Revised: 19 Feb 2020
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Toronto - Rotman School of Management
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954
(29,891)
Abstract:
Innovation; Patents; Citations; R&D; Short-termism; Auditor conservatism; Real effects; State legal liability laws; Financial reporting discretion; Going-concern opinions
Forthcoming, Review of Accounting Studies
Number of pages: 58
Posted: 27 Jan 2021
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Toronto - Rotman School of Management
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98
(335,245)
Abstract:
Innovation; Patents; Citations; R&D; Short-termism; Auditor conservatism; Real effects; State legal liability laws; Financial reporting discretion; Going-concern opinions
Downloads
1,049
( 26,488)
2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52
Posted: 12 Oct 2017
Last Revised: 04 Jan 2021
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads
999
(27,998)
Abstract:
investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting
Journal of Corporate Finance, Forthcoming
Number of pages: 52
Posted: 04 Mar 2021
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
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50
(486,453)
Abstract:
Investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting
Downloads
1,046
( 26,600)
Citation
4
Number of pages: 45
Posted: 07 Jul 2009
Last Revised: 01 Nov 2012
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
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771
(40,182)
Abstract:
Disclosure, monitoring, pay-performance, agency costs, management guidance, research design
Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2172303
Number of pages: 45
Posted: 09 Nov 2012
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
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275
(139,363)
Abstract:
Disclosure, monitoring, pay-performance, agency costs, management guidance, research design
Downloads
1,003
( 28,253)
Number of pages: 35
Posted: 22 May 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads
1,003
(27,823)
Abstract:
Analyst following, disclosures, IPO, ownership structure, international
Posted: 20 Sep 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Abstract:
analyst following, disclosures, IPO, ownership structure, international
Downloads
973
( 29,485)
Citation
15
Accounting Review, Forthcoming
Number of pages: 58
Posted: 21 Nov 2008
Last Revised: 15 Jul 2009
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Downloads
973
(29,041)
Abstract:
Auditing, auditor independence, private firms, litigation risk, reputation, accounting, professional ethics
Accounting Review, Forthcoming
Posted: 15 Jul 2009
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Abstract:
Auditing, auditor independence, private firms, litigation risk, reputation, accounting, professional ethics
Downloads
907
( 32,612)
Citation
5
Journal of Business Finance & Accounting, Forthcoming, Rotman School of Management Working Paper No. 2283839
Number of pages: 46
Posted: 24 Jun 2013
Last Revised: 31 Jul 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
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907
(32,143)
Abstract:
Large shareholders, blockholders, earnings management, fixed effects, market reaction
Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Number of pages: 31
Posted: 30 Sep 2016
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
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0
Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences
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Abstract:
blockholders, large shareholders, earnings management, fixed effects, market reactions
Downloads
899
( 33,006)
Citation
35
Number of pages: 53
Posted: 07 Jul 2007
Last Revised: 01 Feb 2008
University of Toronto - Rotman School of Management and University of Oklahoma
Downloads
899
(32,524)
Abstract:
Empire building, disclosure, agency cost hypothesis, SFAS 131
Journal of Accounting Research, 2008
Posted: 28 Nov 2007
University of Toronto - Rotman School of Management and University of Oklahoma
Abstract:
Empire building, disclosure, agency cost hypothesis, SFAS 131
Downloads
892
( 33,326)
Citation
3
Rotman School of Management Working Paper No. 3187324, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 67
Posted: 14 Jun 2018
Last Revised: 08 Mar 2020
Singapore Management University - School of Accountancy and University of Toronto - Rotman School of Management
Downloads
672
(48,397)
Abstract:
Teamwork; Analysts; Earnings Forecasts; Diversity; Market Reactions to Analyst Revisions; All-Star Analysts; Cash-Flow Forecasts; DCF Models; LinkedIn; Sell-Side; Education; Gender
Forthcoming, Review of Accounting Studies
Number of pages: 67
Posted: 05 May 2020
University of Toronto - Rotman School of Management and Singapore Management University - School of Accountancy
Downloads
220
(173,940)
Abstract:
Teamwork, Analysts, Earnings Forecasts, Diversity, Market Reactions to Analyst Revisions, All-Star Analysts, Cash-Flow Forecasts, DCF Models, LinkedIn, Sell-Side, Education, Gender
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49
Posted: 08 Sep 2008
Last Revised: 19 Mar 2011
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
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868
(34,627)
Abstract:
Financing constraints, financial credibility, ownership concentration, private companies, international, institutional environment, auditing
Downloads
858
( 35,200)
Citation
19
Number of pages: 47
Posted: 15 Sep 2004
Last Revised: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
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858
(34,676)
Abstract:
Foreign earnings, geographic disclosures, valuation, SFAS 131
Journal of International Business Studies, Forthcoming
Posted: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
Abstract:
Geographic segment disclosures, valuation, foreign earnings, SFAS 131, international
Downloads
838
( 36,352)
Citation
5
Number of pages: 51
Posted: 28 Feb 2009
Last Revised: 23 Jan 2010
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
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838
(35,823)
Abstract:
Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation, investor protection
Contemporary Accounting Research, Forthcoming
Posted: 27 Jan 2010
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Abstract:
Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation
Downloads
797
( 38,949)
Citation
5
Number of pages: 47
Posted: 01 Apr 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
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797
(38,401)
Abstract:
Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection
Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 17 Apr 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Abstract:
Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection
Downloads
779
( 40,175)
Citation
17
Number of pages: 48
Posted: 08 Jan 2008
Last Revised: 11 Jan 2010
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
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654
(50,117)
Abstract:
Mergers & Acquisitions, bid premium, national pride, emerging markets
Journal of International Business Studies, Forthcoming
Number of pages: 48
Posted: 10 Jan 2010
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads
125
(282,434)
Abstract:
Mergers & Acquisitions, bid premium, national pride, emerging markets
Number of pages: 56
Posted: 24 Aug 2016
Last Revised: 27 Feb 2019
University College of Southeast Norway, University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Downloads
764
(41,243)
Abstract:
Big-4 effect, auditing, audit quality, labor economics, learning, incentives, monitoring, auditor change, private firms, research design
Downloads
762
( 41,384)
Citation
12
Number of pages: 46
Posted: 26 Apr 2012
Last Revised: 23 Nov 2013
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads
621
(53,715)
Abstract:
Analysts, peer selection, valuation, stock recommendations, target prices, bias, incentives
Review of Accounting Studies, Forthcoming
Number of pages: 46
Posted: 12 Dec 2013
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads
141
(257,325)
Abstract:
Analysts, peer selection, valuation, stock recommendations, target prices, bias, incentives
Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2457956
Number of pages: 38
Posted: 25 Jun 2014
Last Revised: 22 Sep 2016
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
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704
(46,055)
Abstract:
private firms, accrual quality, stakeholders, demand factors, cash-flow prediction
Rotman School of Management Working Paper No. 2552173
Number of pages: 66
Posted: 20 Jan 2015
Last Revised: 05 Nov 2017
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
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652
(50,975)
Abstract:
Political uncertainty, National elections, Flight to quality, Financial reporting quality, International mutual funds
Downloads
636
( 52,710)
Citation
6
Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2572724, HEC Paris Research Paper No. ACC-2016-1180
Number of pages: 50
Posted: 04 Mar 2015
Last Revised: 05 Dec 2016
University of Toronto - Rotman School of Management, HEC Paris and University of Texas at Austin - Department of Accounting
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487
(72,913)
Abstract:
Exit-Threat Theory, Private Benefits of Control, Liquidity, China, Split-Share Structure Reform, Operating Performance, Quasi-Experiment
Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2884812, HEC Paris Research Paper No. ACC-2016-1180
Number of pages: 50
Posted: 14 Dec 2016
Last Revised: 14 Apr 2017
University of Toronto - Rotman School of Management, HEC Paris and University of Texas at Austin - Department of Accounting
Downloads
149
(246,054)
Abstract:
Exit-Threat Theory, Private Benefits of Control, Liquidity, China, Split-Share Structure Reform, Operating Performance, Quasi-Experiment
Forthcoming, Journal of Accounting and Economics, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49
Posted: 13 Jan 2016
Last Revised: 09 Oct 2016
Downloads
602
(56,538)
Abstract:
Short Selling, Audit Fees, Regulation SHO, Bankruptcy Risk, CEO Overconfidence
Downloads
588
( 58,190)
Citation
1
29th Annual Conference on Financial Economics & Accounting 2018, Singapore Management University School of Accountancy Research Paper No. 2019-96
Number of pages: 56
Posted: 11 Oct 2018
Last Revised: 30 Jul 2020
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy and Washington University in St. Louis
Downloads
508
(69,209)
Abstract:
Analysts, Work-Life Balance, Job Satisfaction, Performance, Promotion, Labor Market, Social Media, Glassdoor, LinkedIn, All-Star
Accounting, Organizations and Society, Forthcoming
Number of pages: 56
Posted: 31 Dec 2020
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy and Washington University in St. Louis
Downloads
80
(381,076)
Abstract:
Analysts, Work-Life Balance, Job Satisfaction, Performance, Promotion, Labor Market, Social Media, Glassdoor, All-Star
Downloads
586
( 58,446)
Citation
10
Number of pages: 64
Posted: 16 Jul 2017
Last Revised: 27 Feb 2018
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads
363
(103,057)
Abstract:
Management Deception, Big-Bath Accounting, Linguistic Analysis, Information Asymmetry
Accounting, Organizations and Society, Forthcoming, Rotman School of Management Working Paper No. 3159372
Number of pages: 64
Posted: 27 Apr 2018
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads
223
(171,720)
Abstract:
Management Deception, Big-Bath Accounting, Linguistic Analysis, Information Asymmetry
Downloads
565
( 61,192)
Citation
8
Number of pages: 38
Posted: 01 Apr 2012
Last Revised: 09 Oct 2012
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads
413
(88,779)
Abstract:
Large shareholders, agency costs, controlling owners, minority owners, private firms, international
China Journal of Accounting Research, Forthcoming
, Rotman School of Management Working Paper No. 2213236
Number of pages: 38
Posted: 09 Feb 2013
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads
152
(242,067)
Abstract:
Large shareholders, agency costs, controlling owners, minority owners, private firms, international
Downloads
556
( 62,466)
Citation
11
2016 ICAEW Information for Better Markets Conference, Rotman School of Management Working Paper No. 2871542
Number of pages: 53
Posted: 19 Nov 2016
Last Revised: 14 Apr 2017
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
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278
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Abstract:
Private firms, financing, financial reporting quality, demand and supply factors
Forthcoming, Accounting and Business Research, Rotman School of Management Working Paper No. 2928730
Number of pages: 53
Posted: 08 Mar 2017
Last Revised: 16 Apr 2017
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
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278
(137,776)
Abstract:
Private firms, financing, financial reporting quality, demand and supply factors
Number of pages: 48
Posted: 28 Jul 2012
Last Revised: 12 Feb 2016
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
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544
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Abstract:
Closed-end country funds, fund discounts, earnings opacity, information acquisition and processing, international
Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 35
Posted: 30 May 2009
Last Revised: 11 Aug 2009
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of Management
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520
(67,909)
Abstract:
analysts, analyst notes, information content, disclosure
Number of pages: 41
Posted: 08 Sep 2008
Last Revised: 17 Sep 2008
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
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520
(67,185)
Abstract:
Analysts, stock recommendations, earnings forecasts, residual income models, valuation, regulation, Reg FD
Accounting Review, Forthcoming
Posted: 03 Oct 2008
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Abstract:
Stock recommendations, residual income valuations, valuation heuristics, future returns, regulations
Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 50
Posted: 04 Dec 2006
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Singapore Management University - School of Accountancy
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471
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Abstract:
Bonding, Cross-Listing, Disclosure
Number of pages: 44
Posted: 22 Aug 2000
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457
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Abstract:
Abstract:
Acquisitions, provisions, long-term abnormal returns, fixation, financial analysts
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453
( 80,352)
Citation
47
Number of pages: 58
Posted: 28 Sep 2004
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
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418
(87,536)
Abstract:
Variance contribution, valuation, foreign earnings, investor sophistication
Journal of Accounting Research, Vol. 43, pp. 377-412, June 2005
Number of pages: 36
Posted: 08 May 2006
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
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35
(560,478)
Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication
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Abstract:
Posted: 06 Dec 2004
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Abstract:
Variance contribution, foreign earnings, investor sophistication
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716, Forthcoming, Journal of Accounting, Auditing, and Finance
Number of pages: 43
Posted: 21 May 2014
Last Revised: 14 Jul 2017
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
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428
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Abstract:
Health-insurance premiums, bargaining power, downward earnings management, non-investor stakeholders
Number of pages: 51
Posted: 18 Mar 2004
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
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428
(85,899)
Abstract:
Foreign earnings, valuation, investor sophistication
Forthcoming, Accounting and Business Research
Number of pages: 47
Posted: 23 Jul 2016
Last Revised: 31 Oct 2017
University of Toronto - Rotman School of Management and University of Texas at Austin - Department of Accounting
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409
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Abstract:
Peer Firms, Analyst Revisions, Market Reactions, Information Transfer
Number of pages: 68
Posted: 27 Jan 2019
Last Revised: 03 Mar 2021
University of Toronto - Rotman School of Management, Jinan University - Management School, Jinan University and Singapore Management University - School of Accountancy
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393
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Abstract:
Information Sharing, Mutual Funds, Auditors, China, Mutual Fund Investments, Trading Profits, Emerging Markets, Guanxi, Audit Quality, Audit Fees
Number of pages: 64
Posted: 31 Dec 2019
Last Revised: 14 May 2021
Renmin University of China - School of Business, University of Toronto - Rotman School of Management, University of British Columbia - Sauder School of Business and Renmin University of China - School of Business
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383
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Abstract:
Auditing, stock-market liberalization, audit adjustments, monitoring effects of market participants, asymmetric auditor behavior, China, regulations
Number of pages: 46
Posted: 16 May 2017
Last Revised: 13 Jul 2021
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358
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Abstract:
Entry Threats; Strategic Entry Deterrence, Industry Competition; Occupational Licensure; Merger Effects; Market Structure; Audit Industry; Audit Fees; Big-4 Auditors
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341
(111,356)
Citation
1
Number of pages: 42
Posted: 24 Apr 2010
Last Revised: 29 Jul 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
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248
(154,856)
Abstract:
Analyst forecasts, earnings thresholds, market reaction
Journal of Business Finance and Accounting, Forthcoming
Number of pages: 42
Posted: 08 Aug 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
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93
(346,845)
Abstract:
Analyst forecasts, earnings thresholds, market reaction
Number of pages: 50
Posted: 20 Apr 2007
Last Revised: 10 Jun 2008
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University
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331
(114,345)
Abstract:
Trading volume, private information, economic theory, segment disclosure, geographic earnings
Journal of Accounting and Public Policy, Forthcoming
Posted: 10 Jun 2008
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University
Abstract:
Trading volume, private information, economic theory, segment disclosure, geographic earnings, SFAS 131
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320
(119,365)
Citation
6
Number of pages: 46
Posted: 24 May 2017
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
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236
(162,476)
Abstract:
Managerial ability, bank-loan pricing, fundamentals, disclosure, path analysis
Forthcoming, Journal of Business Finance and Accounting, Rotman School of Management Working Paper No. 3001882
Number of pages: 46
Posted: 19 Jul 2017
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
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83
(372,611)
Abstract:
Managerial ability, bank-loan pricing, fundamentals, disclosure, path analysis
Journal of Business Finance & Accounting, Vol. 44, Issue 9-10, pp. 1315-1337, 2017
Number of pages: 23
Posted: 05 Nov 2017
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
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1
(828,170)
Managerial Ability and Bank‐Loan Pricing
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Abstract:
bank‐loan pricing, disclosure, fundamentals, managerial ability, path analysis
Number of pages: 60
Posted: 11 Aug 2019
University of Toronto - Rotman School of Management and University of Waterloo
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317
(120,632)
Abstract:
Related-party transactions, disclosure regulation, real consequences, implied cost of capital, corporate governance, RPT governance, SEC, valuation
Accounting Horizons, Vol. 22, No. 2, 2008
Number of pages: 33
Posted: 10 Dec 2007
Last Revised: 15 Dec 2011
University of Toronto - Rotman School of Management, Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
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310
(123,455)
Abstract:
Analysts, forecast bias, Reg FD, international diversification
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304
(126,014)
Citation
1
Number of pages: 53
Posted: 13 Aug 2018
Last Revised: 30 Jan 2019
University of Toronto - Rotman School of Management, University of Waterloo and University of Waterloo
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248
(154,856)
Abstract:
Related Party Transactions, Director Compensation, Board Monitoring, Corporate Governance, Disclosure, Audit Committees, SFAS 57, Regulation S-X
Forthcoming, Review of Accounting Studies
Number of pages: 53
Posted: 30 Apr 2019
University of Toronto - Rotman School of Management, University of Waterloo and University of Waterloo
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56
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Abstract:
Related-Party Transactions, Director Compensation, Board Monitoring, Corporate Governance, Disclosure, Audit Committees, SFAS 57, Regulation S-X
Number of pages: 57
Posted: 02 Mar 2021
University of Toronto - Rotman School of Management, New York University (NYU), Singapore Management University - School of Accountancy and Central University of Finance and Economics
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295
(130,165)
Abstract:
Information quality, Workplace safety, Employee welfare, Management accounting
Number of pages: 45
Posted: 02 Apr 2008
Last Revised: 04 Nov 2009
China Europe International Business School (CEIBS), University of Toronto - Rotman School of Management and Turku School of Economics at the University of Turku - Department of Accounting & Finance
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267
(144,359)
Abstract:
Disclosure, transparency, international accounting, stock price volatility, corporate governance, capital markets, Baltic region, Nordic region, European Union
Number of pages: 36
Posted: 26 Apr 2005
University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
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257
(149,376)
Abstract:
Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts
Posted: 01 Jun 2005
University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
Abstract:
Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts
Rotman School of Management Working Paper No. 3848871
Number of pages: 55
Posted: 23 May 2021
Last Revised: 04 Oct 2021
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227
(169,167)
Abstract:
Auditing, Audit Firms, Audit-Firm Profitability, Key Audit Matters, Private Firms, Audit Quality, Audit Effort
Forthcoming, Management Science
Number of pages: 49
Posted: 02 May 2019
Peking University HSBC Business School, University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
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225
(170,611)
Abstract:
Big-4 effect, auditing, audit quality, labor economics, learning, incentives, monitoring, auditor change, private firms, research design
Rotman School of Management Working Paper No. 3920680
Number of pages: 55
Posted: 13 Sep 2021
Last Revised: 04 Oct 2021
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
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177
(212,290)
Abstract:
Private Communications, Sell-Side Analysts, Taxis, Private Information, Earnings Forecasts, Stock Recommendations, Profitability of Stock Recommendations, Earnings Announcements, Reg FD
Number of pages: 49
Posted: 09 May 2019
Last Revised: 26 Jul 2021
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
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175
(214,375)
Abstract:
Political Connections, Visibility, Corruption, China, Anti-Corruption Campaign, Information, Transparency, Institutional Investors, Retail Investors
Number of pages: 62
Posted: 05 Oct 2021
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, University of Pittsburgh - Accounting Group and University of Toronto - Rotman School of Management
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134
(266,974)
Abstract:
COVID-19 Pandemic, Economic Uncertainty, Management Guidance, Guidance Withdrawal, Analyst Forecasts
Number of pages: 56
Posted: 11 Nov 2020
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
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118
(293,284)
Abstract:
Government Procurement, Financial Statements Certification, Private Firms, Emerging Economies, Auditing, Corruption
Rotman School of Management Working Paper No. 3888753
Number of pages: 48
Posted: 19 Jul 2021
University of Toronto - Rotman School of Management, University of Toronto, Rotman School of Management, Students and University of Toronto - Rotman School of Management
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77
(385,625)
Abstract:
Government Transparency, Private Firms, Emerging Markets, Open Government Data, Operational Efficiency, Management Accounting
Number of pages: 56
Posted: 11 Oct 2021
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
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75
(391,388)
Abstract:
Stock liquidity, voluntary disclosure, management guidance, management earnings forecasts, SEC Tick Size Pilot Program
Rotman School of Management Working Paper No. 3902615
Number of pages: 57
Posted: 12 Aug 2021
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
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62
(433,094)
Abstract:
Analysts, Peer-level analyst transitions, Peer Effects, Lateral knowledge sharing, Within-firm research design
Number of pages: 23
Posted: 14 Apr 2004
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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30
(575,070)
Variations in the Financial Reporting Environment and Earnings Forecasting
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Accounting and Finance, Vol. 46, No. 5, pp. 715-732, December 2006
Number of pages: 18
Posted: 17 Nov 2006
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
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16
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Does Corporate Governance Transparency Affect the Accuracy of Analyst Forecasts?
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3
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Citation
2
Journal of Business Finance & Accounting, Vol. 35, Nos. 3-4, pp. 281-306, April/May 2008
Number of pages: 26
Posted: 22 Apr 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and University of Oklahoma
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3
(804,251)
Pricing and Mispricing Effects of SFAS 131
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Abstract:
Journal of Business Finance and Accounting, 2008
Posted: 15 Feb 2008
University of Toronto - Rotman School of Management, University of Oklahoma, University of Nebraska - Lincoln and London Business School
Abstract:
Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing
Journal of Business Finance & Accounting, Vol. 38, Issue 1-2, pp. 34-57, 2011
Number of pages: 24
Posted: 16 Mar 2011
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
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2
(780,454)
The Market's Reaction to Unexpected Earnings Thresholds
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Abstract:
analyst forecasts, earnings thresholds, market reaction
Journal of International Business Studies, Vol. 49, Issue 1, 2017
Number of pages: 21
Posted: 24 Apr 2018
Last Revised: 07 Jun 2018
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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0
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Tax Havens and Disclosure Aggregation
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Abstract:
tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21
Review of Accounting Studies, Forthcoming
Posted: 22 Oct 2008
University of Toronto - Rotman School of Management, Interdisciplinary Center (IDC) Herzliyah and University of Toronto - Rotman School of Management
Abstract:
Conditional Conservatism, Special Items, Return Decomposition, Ratio
Journal of Accounting and Public Policy, Forthcoming
Posted: 26 Feb 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Abstract:
Culture, Secrecy, Auditor Quality, International
