1.
A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation
Number of pages: 68
Posted: 31 Mar 1997
Working Paper Series
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads
47,348
2.
Corporate Governance and Firm Performance
Number of pages: 53
Posted: 27 Sep 2004
Working Paper Series
Temple University - Department of Accounting and Kennesaw State University
Downloads
36,421
3.
Value Based Management: Economic Value Added or Cash Value Added?
FWC AB Study No. 1997:3
Number of pages: 42
Posted: 05 Apr 1999
Working Paper Series
University of Gothenburg - School of Business, Economics and Law
Downloads
35,563
4.
International Financial Reporting Standards (IFRS): Pros and Cons for Investors
Accounting and Business Research, Forthcoming
Number of pages: 65
Posted: 13 Sep 2006
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads
32,790
5.
Time-Driven Activity-Based Costing
Number of pages: 18
Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads
32,339
6.
A Review of the Earnings Management Literature and its Implications for Standard Setting
Number of pages: 36
Posted: 15 Mar 1999
Working Paper Series
Harvard Business School and Indiana University - Kelley School of Business - Department of Accounting
Downloads
29,553
7.
The Consequences of Mandatory Corporate Sustainability Reporting
Harvard Business School Research Working Paper No. 11-100
Number of pages: 49
Posted: 03 Apr 2011
Last Revised: 01 May 2017
Working Paper Series
London Business School - Department of Strategic & International Management and Harvard Business School
Downloads
25,818
8.
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
Number of pages: 91
Posted: 13 Mar 2008
Last Revised: 07 May 2008
Working Paper Series
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads
25,184
9.
Return on Capital (ROC), Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications
Number of pages: 69
Posted: 26 Mar 2008
Last Revised: 29 May 2008
Working Paper Series
New York University - Stern School of Business
Downloads
24,365
10.
Corporate Sustainability: First Evidence on Materiality
The Accounting Review, Vol. 91, No. 6, pp. 1697-1724.
Number of pages: 55
Posted: 11 Mar 2015
Last Revised: 01 Feb 2017
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Northwestern University - Department of Accounting Information & Management
Downloads
21,883
11.
Relationship between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange
Journal of Financial Management and Analysis, Vol. 19, No. 1, January-June 2006
Number of pages: 12
Posted: 20 Sep 2006
Accepted Paper Series
University of Macedonia - Accounting and Finance and University of Macedonia - Accounting and Finance
Downloads
21,721
12.
Corporate Governance and Earnings Management
Number of pages: 35
Posted: 29 Jun 2001
Working Paper Series
University of Sfax, Université Laval - École de comptabilité and Free University of Bozen-Bolzano - Faculty of Economics and Management
Downloads
18,631
13.
Ratio Analysis and Equity Valuation
Number of pages: 68
Posted: 11 May 1999
Working Paper Series
Columbia University - Columbia Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads
17,539
14.
Financial Accounting Information and Corporate Governance
Journal of Accounting & Economics (JAE), Vol. 32, No. 1-3, 2001
Number of pages: 115
Posted: 28 Apr 2002
Last Revised: 17 May 2021
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
There are 2 versions of this paper
Financial Accounting Information and Corporate Governance
Journal of Accounting & Economics (JAE), Vol. 32, No. 1-3, 2001
Number of pages: 115
Posted: 28 Apr 2002
Last Revised: 17 May 2021
Downloads
17,396
Downloads
17,396
15.
Activity-Based Costing System Advantages and Disadvantages
Number of pages: 12
Posted: 03 Feb 2005
Working Paper Series
Mustafa Kemal University-Faculty of Economics and Administrative Sciences
Downloads
16,875
16.
What Counts and What Gets Counted
Number of pages: 216
Posted: 22 Apr 2014
Last Revised: 20 Feb 2018
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads
16,794
17.
The Econometrics of Event Studies
Number of pages: 51
Posted: 25 Oct 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads
16,764
18.
Cash Flow Is a Fact: Net Income Is Just an Opinion
Number of pages: 10
Posted: 25 Sep 2002
Last Revised: 02 Jun 2019
Working Paper Series
IESE Business School
Downloads
16,522
19.
Evidence on EVA
Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999, DOI: https://doi.org/10.1111/j.1745-6622.1999.tb00008.x
Number of pages: 27
Posted: 16 Feb 2023
Working Paper Series
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads
15,932
20.
Paying People to Lie: The Truth About the Budgeting Process
Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072
Number of pages: 28
Posted: 30 Apr 2001
Working Paper Series
Harvard Business School
There are 2 versions of this paper
Paying People to Lie: The Truth About the Budgeting Process
Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072
Number of pages: 28
Posted: 30 Apr 2001
Downloads
15,858
Corporate Budgeting is Broken, Let's Fix it
Harvard NOM Working Paper No. 02-26
Number of pages: 12
Posted: 14 Aug 2002
Downloads
12,200
Downloads
15,858
21.
The Crisis of Fair Value Accounting: Making Sense of the Recent Debate
Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
Number of pages: 28
Posted: 21 Apr 2009
Accepted Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
Downloads
15,550
22.
The Fundamentals of Commodity Futures Returns
Yale ICF Working Paper No. 07-08
Number of pages: 62
Posted: 28 Jun 2007
Last Revised: 07 Feb 2012
Working Paper Series
Yale School of Management, National Graduate Institute for Policy Studies and Yale School of Management - International Center for Finance
There are 2 versions of this paper
The Fundamentals of Commodity Futures Returns
Yale ICF Working Paper No. 07-08
Number of pages: 62
Posted: 28 Jun 2007
Last Revised: 07 Feb 2012
Downloads
15,146
The Fundamentals of Commodity Futures Returns
NBER Working Paper No. w13249
Number of pages: 63
Posted: 13 Jul 2007
Last Revised: 15 Sep 2022
Downloads
395
Downloads
15,146
23.
The Fall of Enron
Harvard NOM Working Paper No. 03-38
Number of pages: 46
Posted: 17 Oct 2003
Accepted Paper Series
Harvard University - Harvard Business School and Harvard Business School
Downloads
14,884
24.
Predicting Material Accounting Misstatements
Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72
Posted: 30 Jun 2007
Last Revised: 24 May 2010
Accepted Paper Series
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads
14,861
25.
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
Number of pages: 104
Posted: 11 Mar 2009
Working Paper Series
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business
There are 2 versions of this paper
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
Number of pages: 104
Posted: 11 Mar 2009
Downloads
14,522
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
Posted: 10 Sep 2010
Downloads
14,522
26.
Separating Winners from Losers Among Low Book-to-Market Stocks Using Financial Statement Analysis
Number of pages: 46
Posted: 05 May 2003
Working Paper Series
Rotman School of Management, University of Toronto
Downloads
13,970
27.
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74
Posted: 25 Oct 2007
Last Revised: 19 Jan 2023
Working Paper Series
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
There are 2 versions of this paper
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74
Posted: 25 Oct 2007
Last Revised: 19 Jan 2023
Downloads
13,641
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008
Posted: 08 Sep 2008
Last Revised: 20 Jan 2023
Downloads
13,641
28.
Why and How Investors Use ESG Information: Evidence from a Global Survey
Financial Analysts Journal, 2018, Volume 74 Issue 3, pp. 87-103.
Number of pages: 41
Posted: 02 Mar 2017
Last Revised: 06 Feb 2020
Working Paper Series
University of Oxford - Said Business School and Harvard Business School
Downloads
13,285
29.
Disclosure Quality and Earnings Management
Number of pages: 34
Posted: 08 May 2001
Last Revised: 08 Jan 2019
Working Paper Series
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
There are 2 versions of this paper
Disclosure Quality and Earnings Management
Number of pages: 34
Posted: 08 May 2001
Last Revised: 08 Jan 2019
Downloads
13,205
Disclosure Quality and Earnings Management
Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001
Last Revised: 30 Jun 2019
Downloads
13,205
30.
Audit Committee, Board of Director Characteristics, and Earnings Management
NYU, Law and Economics Research Paper No. 06-42
Number of pages: 42
Posted: 22 Nov 2000
Working Paper Series
New York University (NYU) - Department of Accounting
There are 3 versions of this paper
Audit Committee, Board of Director Characteristics, and Earnings Management
NYU, Law and Economics Research Paper No. 06-42
Number of pages: 42
Posted: 22 Nov 2000
Downloads
13,200
Audit Committee, Board of Director Characteristics, and Earnings Management
NYU Working Paper No. 2451/27450
Number of pages: 42
Posted: 08 Oct 2008
Downloads
1,070
Audit Committee, Board of Director Characteristics, and Earnings Management
Journal of Accounting and Economics, Vol. 33, No. 3, August 2002, pp. 375-400
Posted: 26 Aug 2002
Downloads
13,200
31.
The Elephant in the Room: P-Hacking and Accounting Research
Accounting, Economics, and Law: A Convivium
https://doi.org/10.1515/ael-2022-0111
Number of pages: 17
Posted: 26 May 2023
Last Revised: 22 Sep 2023
Accepted Paper Series
University of Melbourne
Downloads
12,966
32.
Explaining the Recent Failure of Value Investing
NYU Stern School of Business
Number of pages: 29
Posted: 28 Aug 2019
Last Revised: 31 Mar 2020
Working Paper Series
New York University - Stern School of Business and University of Calgary - Haskayne School of Business
Downloads
12,408
33.
The Impact of Corporate Sustainability on Organizational Processes and Performance
Management Science, Volume 60, Issue 11, pp. 2835-2857, February 2014
Number of pages: 46
Posted: 25 Nov 2011
Last Revised: 01 Feb 2017
Accepted Paper Series
University of Oxford - Said Business School, London Business School - Department of Strategic & International Management and Harvard Business School
There are 2 versions of this paper
The Impact of Corporate Sustainability on Organizational Processes and Performance
Management Science, Volume 60, Issue 11, pp. 2835-2857, February 2014
Number of pages: 46
Posted: 25 Nov 2011
Last Revised: 01 Feb 2017
Downloads
12,387
The Impact of Corporate Sustainability on Organizational Processes and Performance
NBER Working Paper No. w17950
Number of pages: 37
Posted: 31 Mar 2012
Last Revised: 20 Jul 2023
Downloads
363
Downloads
12,387
34.
Capital Markets Research in Accounting
JAE Rochester Conference April 2000
Number of pages: 145
Posted: 05 Dec 2000
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
There are 2 versions of this paper
Capital Markets Research in Accounting
JAE Rochester Conference April 2000
Number of pages: 145
Posted: 05 Dec 2000
Downloads
12,371
Downloads
12,371
35.
How Important is Corporate Governance?
Number of pages: 77
Posted: 28 Sep 2004
Working Paper Series
Stanford University - Graduate School of Business, London Business School and London Business School
Downloads
12,308
36.
Corporate Budgeting is Broken, Let's Fix it
Harvard NOM Working Paper No. 02-26
Number of pages: 12
Posted: 14 Aug 2002
Accepted Paper Series
Harvard Business School
There are 2 versions of this paper
Paying People to Lie: The Truth About the Budgeting Process
Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072
Number of pages: 28
Posted: 30 Apr 2001
Downloads
15,858
Corporate Budgeting is Broken, Let's Fix it
Harvard NOM Working Paper No. 02-26
Number of pages: 12
Posted: 14 Aug 2002
Downloads
12,200
Downloads
12,200
37.
Accounting Quality, Auditing and Corporate Governance
Number of pages: 26
Posted: 02 Mar 2003
Working Paper Series
University of Michigan - Stephen M. Ross School of Business
There are 2 versions of this paper
Accounting Quality, Auditing and Corporate Governance
Number of pages: 26
Posted: 02 Mar 2003
Downloads
12,174
Accounting Quality, Auditing and Corporate Governance
Accounting Horizons, Forthcoming
Posted: 02 Mar 2003
Downloads
12,174
38.
International Accounting Standards and Accounting Quality
Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55
Posted: 11 Apr 2005
Working Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads
12,139
39.
Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds
Number of pages: 34
Posted: 17 Nov 2008
Working Paper Series
Massachusetts Institute of Technology (MIT) - Laboratory for Financial Engineering
Downloads
12,131
40.
Transparency, Financial Accounting Information, and Corporate Governance
Economic Policy Review, Vol. 9, No. 1, April 2003
Number of pages: 23
Posted: 07 Sep 2005
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business
Downloads
12,046
41.
Risk Management and Corporate Governance: The Case of Enron
Number of pages: 28
Posted: 05 Jan 2004
Accepted Paper Series
University of Miami - School of Law
Downloads
12,022
42.
Accounting Conservatism, the Quality of Earnings, and Stock Returns
Number of pages: 39
Posted: 23 Jan 2000
Working Paper Series
Columbia University - Columbia Business School, Accounting, Business Law & Taxation and University of California, Berkeley
Downloads
11,671
43.
IFRS Adoption and Accounting Quality: A Review
European Accounting Review, Forthcoming
Number of pages: 45
Posted: 26 Aug 2007
Accepted Paper Series
University of Melbourne and St. John's University
Downloads
11,652
44.
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Sauder School of Business Working Paper
Number of pages: 48
Posted: 16 Mar 2000
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
There are 2 versions of this paper
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Sauder School of Business Working Paper
Number of pages: 48
Posted: 16 Mar 2000
Downloads
11,587
Downloads
11,587
45.
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
JAE Rochester Conference April 2000
Number of pages: 60
Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
There are 2 versions of this paper
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
JAE Rochester Conference April 2000
Number of pages: 60
Posted: 01 Feb 2001
Downloads
11,550
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 06 Sep 2001
Downloads
11,550
46.
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Number of pages: 32
Posted: 22 Mar 2002
Working Paper Series
Southern Illinois University - Department of Finance, Southern Illinois University - Department of Finance and Susquehanna University
There are 2 versions of this paper
Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Number of pages: 32
Posted: 22 Mar 2002
Downloads
11,238
Downloads
11,238
47.
Core Earnings: New Data and Evidence
Harvard Business School Accounting & Management Unit Working Paper No. 20-047, October 2019, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 71
Posted: 11 Oct 2019
Last Revised: 24 Nov 2020
Accepted Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School (HBS)
Downloads
10,872
48.
Did Fair-Value Accounting Contribute to the Financial Crisis?
Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48
Posted: 15 Oct 2009
Last Revised: 15 Dec 2009
Working Paper Series
Vienna University of Economics and Business and University of Chicago - Booth School of Business
There are 3 versions of this paper
Did Fair-Value Accounting Contribute to the Financial Crisis?
Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Number of pages: 48
Posted: 15 Oct 2009
Last Revised: 15 Dec 2009
Downloads
10,820
Did Fair-Value Accounting Contribute to the Financial Crisis?
NBER Working Paper No. w15515
Number of pages: 43
Posted: 17 Nov 2009
Last Revised: 25 May 2023
Downloads
150
Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Posted: 22 Mar 2010
Downloads
10,820
49.
High-Frequency Trading, Stock Volatility, and Price Discovery
Number of pages: 54
Posted: 14 Oct 2010
Last Revised: 27 Dec 2010
Working Paper Series
Yale School of Management
Downloads
10,652
50.
Executive Compensation: Where We are, and How We Got There
George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12
Number of pages: 179
Posted: 17 Apr 2012
Last Revised: 13 Aug 2012
Working Paper Series
University of Southern California - Marshall School of Business
Downloads
10,649
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