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JEL Code: M48

848,519 Total downloads

Viewing: 1 - 50 of 2,616 papers

1.

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 10,893
2.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, The University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,871
3.

Was the 2008 Financial Crisis Caused by a Lack of Corporate Ethics?

Global Journal of Business Research, Vol. 4, No. 2, pp. 77-84, 2010
Number of pages: 8 Posted: 05 Jul 2010
Accepted Paper Series
National University, National University, National University and National University
Downloads 7,187
4.

Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 20 May 2021
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 6,012
5.

Earnings Quality, Fundamental Analysis and Valuation

Columbia Business School Research Paper
Number of pages: 698 Posted: 01 Mar 2021 Last Revised: 18 Apr 2024
Working Paper Series
Columbia University - Columbia Business School
Downloads 5,766
6.

Estimating Lifetime Expected Credit Losses Under IFRS 9

Number of pages: 22 Posted: 04 Apr 2016 Last Revised: 05 Mar 2017
Working Paper Series
Unisys Machine Learning and Advanced Analytics Services
Downloads 5,562
7.

Accounting Knowledge, Practices, and Controls of Micro, Small and Medium Enterprises: Evidence from the Philippines

Accounting & Taxation, v. 7 (2) p. 83-96
Number of pages: 14 Posted: 28 Jan 2016
Accepted Paper Series
Ateneo de Manila University and Gulf College
Downloads 5,492
8.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Accepted Paper Series
Central Bank of Nigeria
Downloads 5,301
9.

Cheap Talk and Cherry-Picking: What ClimateBert has to say on Corporate Climate Risk Disclosures

Number of pages: 21 Posted: 03 Mar 2021 Last Revised: 05 Apr 2023
Working Paper Series
University of Oxford, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Zurich
Downloads 5,155
10.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 5,127
11.

Bank Failure, Mark-to-Market and the Financial Crisis

Number of pages: 47 Posted: 27 Oct 2009 Last Revised: 28 Nov 2011
Working Paper Series
University of Oxford - Said Business School and University of Cambridge - Judge Business School
Downloads 4,524
12.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Accepted Paper Series
Santa Clara University and University of Southern California - Leventhal School of Accounting
Downloads 3,879
13.

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12
Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,827
14.

How Cheap Talk in Climate Disclosures relates to Climate Initiatives, Corporate Emissions, and Reputation Risk

Swiss Finance Institute Research Paper No. 22-01
Number of pages: 64 Posted: 05 Jan 2022 Last Revised: 29 Feb 2024
Working Paper Series
University of Oxford, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, University of Zurich and Friedrich-Alexander-Universität Erlangen-Nürnberg
Downloads 3,825
15.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Humboldt University of Berlin - Faculty of Law
Downloads 3,737
16.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,621
17.

Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth

Number of pages: 40 Posted: 27 Jul 2006 Last Revised: 26 Jan 2009
Working Paper Series
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 3,490
18.

Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate

MGSM Working Paper Series No. WP 2003-22
Number of pages: 52 Posted: 02 Dec 2003
Working Paper Series
Southern Cross University
Downloads 3,459
19.

Enforcement Strategies in UK Corporate Governance: A Roadmap and Empirical Assessment

ECGI - Law Working Paper No. 106/2008
Number of pages: 64 Posted: 21 May 2008
Working Paper Series
University of Oxford - Faculty of Law
Downloads 3,374
20.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 3,374
21.

Ask BERT: How Regulatory Disclosure of Transition and Physical Climate Risks affects the CDS Term Structure

Swiss Finance Institute Research Paper No. 21-19, Journal of Financial Econometrics, forthcoming
Number of pages: 55 Posted: 15 Jul 2020 Last Revised: 06 Jul 2022
Working Paper Series
University of St. Gallen - School of Finance, University of Zurich, University of Zurich - Department of Finance and University of Zurich - Department Finance
Downloads 3,292
22.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 61 Posted: 23 Jun 2010 Last Revised: 10 Aug 2021
Working Paper Series
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 3,114
23.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards: Structured Overview of CSR Literature

Number of pages: 117 Posted: 14 Jan 2019 Last Revised: 27 Jan 2019
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 3,094
24.

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 148 Posted: 08 Sep 2015 Last Revised: 02 Jan 2020
Working Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Miami - Department of Accounting

Multiple version iconThere are 3 versions of this paper

Downloads 3,084
25.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,046
26.

Financial Reporting and Blockchains: Misreporting, Auditing, and Regulation

Number of pages: 51 Posted: 25 Sep 2018 Last Revised: 26 Sep 2023
Working Paper Series
University of Maryland - Robert H. Smith School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads 2,861
27.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim, University of Cologne and Bocconi University
Downloads 2,710
28.

The Digital Services Tax: A Conceptual Defense

73(1) Tax Law Review 69-111 (2019)
Number of pages: 33 Posted: 07 Nov 2018 Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 2,674
29.

The Effects of IFRS Adoption: A Review of the Early Empirical Evidence

Number of pages: 13 Posted: 04 Jul 2008 Last Revised: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 2,647
30.

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 74 Posted: 02 May 2017 Last Revised: 15 Aug 2018
Working Paper Series
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 2,630
31.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009
Working Paper Series
Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 2,467
32.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Accepted Paper Series
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht University
Downloads 2,413
33.

The Politics of Pay: A Legislative History of Executive Compensation

Marshall School of Business Working Paper No. FBE 01.11
Number of pages: 42 Posted: 26 Aug 2011
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 2,383
34.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review 96 (6): 73-102
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 24 Nov 2021
Accepted Paper Series
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 2,292
35.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Accepted Paper Series
Brigham Young University - Marriott School, University of Oxford - Blavatnik School of Government and Northwestern University Kellogg School of Management
Downloads 2,273
36.

Mandatory Corporate Carbon Disclosure: Evidence from a Natural Experiment

Number of pages: 68 Posted: 13 Aug 2019 Last Revised: 13 Jul 2021
Working Paper Series
University of Geneva - Geneva Finance Research Institute (GFRI) and University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 2,269
37.

The Effect of Mandatory CSR Disclosure on Information Asymmetry: Evidence from a Quasi-Natural Experiment in China

Asian Finance Association (AsFA) 2013 Conference
Number of pages: 39 Posted: 26 Jan 2013 Last Revised: 01 Oct 2013
Working Paper Series
Hong Kong University of Science & Technology (HKUST), Macquarie University and University of Southern California - Marshall School of Business
Downloads 2,218
38.

Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets

European Banking Institute Working Paper Series 2019 – no. 48
Number of pages: 102 Posted: 03 Oct 2019
Working Paper Series
Frankfurt School of Finance and Management gGmbH, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management
Downloads 2,192
39.

Remote Auditing and Audit Quality: Evidence from the Field

Number of pages: 51 Posted: 03 May 2022 Last Revised: 17 Oct 2023
Working Paper Series
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management, The Chinese University of Hong Kong and City University of Hong Kong
Downloads 2,185
40.

Sentiment Spin: Attacking Financial Sentiment with GPT-3

Swiss Finance Institute Research Paper No. 23-11
Number of pages: 29 Posted: 30 Jan 2023 Last Revised: 13 Apr 2023
Working Paper Series
University of Zurich

Multiple version iconThere are 2 versions of this paper

Downloads 2,178
41.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 46 Posted: 07 Apr 2016 Last Revised: 01 Dec 2020
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,169
42.

Real Effects of Private Country-by-Country Disclosure

The Accounting Review (forthcoming)
Number of pages: 56 Posted: 14 Jun 2019 Last Revised: 21 Dec 2021
Accepted Paper Series
University of Texas at Austin and London Business School
Downloads 2,158
43.

Distributed Ledgers and Operations: What Operations Management Researchers Should Know About Blockchain Technology

Forthcoming in Manufacturing & Service Operations Management, Georgetown McDonough School of Business Research Paper No. 3131250
Number of pages: 38 Posted: 07 Mar 2018 Last Revised: 06 Sep 2018
Accepted Paper Series
Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 2,132
44.

Research on Corporate Sustainability: Review and Directions for Future Research

Foundations and Trends® in Accounting: Vol. 14: No. 2, pp 73-127, 2020
Number of pages: 52 Posted: 26 Oct 2020
Working Paper Series
Joseph L. Rotman School of Management - University of Toronto and Harvard Business School
Downloads 2,096
45.

Corporate Tax Avoidance and the Real Effects of Taxation: A Review

TRR 266 Accounting for Transparency Working Paper Series No. 34
Number of pages: 99 Posted: 16 Dec 2019 Last Revised: 01 Feb 2023
Working Paper Series
WHU - Otto Beisheim School of Management and University of Navarra, IESE Business School
Downloads 2,073
46.

Climate Change and Firm Valuation: Evidence from a Quasi-Natural Experiment

Swiss Finance Institute Research Paper No. 15-40
Number of pages: 59 Posted: 17 Feb 2015 Last Revised: 28 Oct 2015
Working Paper Series
University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 2,055
47.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 2,014
48.

Does the 'Wirecard AG' Case Address FinTech Crises?

Number of pages: 42 Posted: 06 Aug 2020 Last Revised: 17 Oct 2020
Working Paper Series
Ostfalia Hochschule für angewandte Wissenschaften - ZWIRN-Research Center and Ecolithic Sustainability Solutions GmbH
Downloads 2,001
49.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Working Paper Series
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 1,979
50.

The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, 2017, Chicago Booth Research Paper No. 16-05
Number of pages: 54 Posted: 27 Oct 2015 Last Revised: 07 Sep 2017
Accepted Paper Series
University of Chicago - Booth School of Business, University of California San Diego, Columbia Business School and University of Miami - Department of Accounting
Downloads 1,970