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JEL Code: M41

7,814,216 Total downloads

Viewing: 51 - 100 of 16,604 papers

51.

Is (Systematic) Value Investing Dead?

Journal of Portfolio Management, Forthcoming
Number of pages: 57 Posted: 09 Apr 2020 Last Revised: 12 Oct 2020
Accepted Paper Series
AQR Capital Management, LLC, AQR Capital Management, LLC and AQR Capital Management, LLC
Downloads 8,837
52.

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, University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads 8,685
53.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 8,672
54.

Internal Audit Quality and Earnings Management

The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
Number of pages: 42 Posted: 17 Jul 2006 Last Revised: 11 May 2010
Accepted Paper Series
Brigham Young University, University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Downloads 8,455
55.

Accrual Reliability, Earnings Persistence and Stock Prices

Journal of Accounting & Economics, Vol. 39, No. 3, September 2005
Number of pages: 65 Posted: 28 Mar 2004
Accepted Paper Series
AQR Capital Management, LLC, University of Southern California - Leventhal School of Accounting, University of Southern California - Marshall School of Business and London Business School
Downloads 8,454
56.

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Number of pages: 44 Posted: 20 Jul 2001
Working Paper Series
Emory University - Department of Accounting and USC Marshall School of Business
Downloads 8,449
57.

Combining Earnings and Book Value in Equity Valuation

Number of pages: 53 Posted: 05 Nov 1997
Working Paper Series
Columbia Business School - Department of Accounting
Downloads 8,433
58.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 8,331
59.

Accounting Information, Disclosure, and the Cost of Capital

Wharton Financial Institutions Center Working Paper Series #06-20
Number of pages: 47 Posted: 12 Oct 2005
Working Paper Series
University of Pennsylvania - Accounting Department, University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 3 versions of this paper

Downloads 8,190
60.

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, Stanford University - Graduate School of BusinessUniversity of Colorado - Leeds School of BusinessUniversity of Cambridge Judge Business School and Boston University - Questrom School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 8,155
61.

Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis

Number of pages: 40 Posted: 24 Jun 2003
Working Paper Series
Nova Southeastern University, North Carolina State University - Poole College of Management and University of Scranton - Kania School of Management
Downloads 8,103
62.

Normative Accounting Theories

Kabir, M. H. 2005. Normative accounting theories. Dhaka University Journal of Business Studies XXVI (No. 1): 87-123.
Number of pages: 30 Posted: 05 Aug 2005 Last Revised: 17 Jan 2016
Accepted Paper Series
Auckland University of Technology
Downloads 8,082
63.

Executive Compensation as an Agency Problem

Journal of Economic Perspectives, Vol. 17, pp. 71-92, 2003, Harvard Law and Economics Discussion Paper No. 421
Number of pages: 29 Posted: 06 Jan 2003 Last Revised: 28 Apr 2009
Accepted Paper Series
Harvard Law School and Harvard Law School

Multiple version iconThere are 3 versions of this paper

Downloads 8,059
64.

Financial Statement Analysis of Leverage and How it Informs About Profitability and Price-to-Book Ratios

Number of pages: 45 Posted: 08 Dec 2001
Working Paper Series
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 7,952
65.

Conservatism in Accounting

Number of pages: 39 Posted: 20 Jan 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 7,872
66.

Creative Accounting: Nature, Incidence and Ethical Issues

UPF Working Paper No. 749
Number of pages: 19 Posted: 12 Jul 2004
Working Paper Series
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Downloads 7,779
67.

Using Industry-Adjusted Dupont Analysis to Predict Future Profitability

Number of pages: 48 Posted: 26 Oct 2003
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 7,732
68.

The Case for Global Accounting Standards: Arguments and Evidence

Number of pages: 17 Posted: 22 Jan 2013
Working Paper Series
University of Western Australia
Downloads 7,685
69.

How Biases Affect Investor Behaviour

The European Financial Review, February-March 2014, pp. 7-10
Number of pages: 4 Posted: 23 Jun 2014
Accepted Paper Series
American University - Kogod School of Business and Washington and Lee University
Downloads 7,603
70.
Downloads 7,514
71.

Pay Without Performance: The Unfulfilled Promise of Executive Compensation

Harvard University Press, 2004
Number of pages: 18 Posted: 30 Apr 2004 Last Revised: 18 Jul 2019
Accepted Paper Series
Harvard Law School and Harvard Law School
Downloads 7,485
72.

Corporate Governance and Firm Valuation

Journal of Accounting and Public Policy, Vol. 25, No. 4, 2006
Number of pages: 26 Posted: 07 Jul 2005 Last Revised: 01 Apr 2014
Working Paper Series
Temple University - Department of Accounting and Kennesaw State University
Downloads 7,269
73.

A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model

Number of pages: 32 Posted: 05 Nov 1997
Working Paper Series
Columbia Business School - Department of Accounting
Downloads 7,224
74.

Corporate Social Responsibility and Access to Finance

Strategic Management Journal, 35 (1): 1-23.
Number of pages: 43 Posted: 25 May 2011 Last Revised: 28 Nov 2014
Accepted Paper Series
Harvard University - Harvard Business School, London Business School - Department of Strategic & International Management and Harvard Business School
Downloads 7,194
75.

Executive Equity Compensation and Incentives: A Survey

Number of pages: 62 Posted: 22 Jul 2001
Working Paper Series
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 7,144
76.

Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences

Number of pages: 164 Posted: 10 Oct 2009 Last Revised: 25 Nov 2011
Working Paper Series
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Downloads 7,104
77.

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

Number of pages: 39 Posted: 22 Aug 2006
Working Paper Series
State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 7,055
78.

Contracting Theory and Accounting

Number of pages: 135 Posted: 17 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 7,048
79.

Prospective Analysis: Guidelines for Forecasting Financial Statements

INVESTMENT MANAGEMENT: A MODERN GUIDE TO SECURITY ANALYSIS AND STOCK SELECTION, Ramanna Vishwanath, Chandrasekhar Krishnamurti, eds., 2009
Number of pages: 78 Posted: 31 Oct 2007 Last Revised: 01 Apr 2009
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Educational Independent Consultant
Downloads 7,020
80.

Impact of Globalization on International Accounting Harmonization

Number of pages: 8 Posted: 22 Jan 2007
Working Paper Series
Bucharest Academy of Economic StudiesBucharest Academy of Economic Studies
Downloads 7,001
81.

Earnings Management: A Perspective

Number of pages: 16 Posted: 11 May 2001
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 6,975
82.

Accounting in and for the Subprime Crisis

Number of pages: 57 Posted: 02 Apr 2008
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,947
83.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Number of pages: 80 Posted: 20 Oct 2000
Working Paper Series
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 6,895
84.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015
Working Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 6,846
85.

Do the Rim (Residual Income Model), Eva(R) and DCF (Discounted Cash Flow) Really Match?

Working Paper No. 25
Number of pages: 28 Posted: 17 Mar 2003
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Educational Independent Consultant
Downloads 6,828
86.

Residual Income Valuation: The Problems

Number of pages: 24 Posted: 24 May 2000
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 6,824
87.

Financial Analysis and Control - Financial Ratio Analysis (In Spanish)

Number of pages: 57 Posted: 29 Mar 2009 Last Revised: 25 Jun 2012
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Pontifical University Javeriana Cali
Downloads 6,808
88.

Environmental Management Accounting: Techniques and Benefits

Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35
Number of pages: 20 Posted: 22 Nov 2009
Accepted Paper Series
Swinburne University of Technology
Downloads 6,792
89.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Working Paper Series
Texas A&M University - Department of Accounting, Harvard Business School and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,767
90.

Conservatism in Accounting - Part Ii: Evidence and Research Opportunities

Number of pages: 36 Posted: 27 Aug 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 6,755
91.

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Number of pages: 59 Posted: 28 Jul 1999
Working Paper Series
The University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
Downloads 6,738
92.

Management of Information Systems: Insights from Management Accounting Research

Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
Number of pages: 39 Posted: 07 Aug 2006 Last Revised: 30 Jan 2011
Accepted Paper Series
Monash University MalaysiaMonash University Malaysia and City University of Hong Kong (CityU) - Department of Management Sciences
Downloads 6,706
93.

The Development of Corporate Performance Measures: Benchmarks Before Eva

Number of pages: 12 Posted: 17 Sep 1999
Working Paper Series
Yale School of Management and Yale School of Management - International Center for Finance
Downloads 6,673
94.

Earnings Management Through Real Activities Manipulation

Number of pages: 54 Posted: 19 Dec 2003
Working Paper Series
Boston College
Downloads 6,670
95.

Capital Structure and Debt Structure

AFA 2009 San Francisco Meetings Paper, EFA 2008 Athens Meetings Paper
Number of pages: 56 Posted: 19 Mar 2008 Last Revised: 18 Feb 2010
Working Paper Series
Stanford Graduate School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,651
96.

The Accrual Anomaly

Number of pages: 36 Posted: 28 Mar 2011
Working Paper Series
USC Marshall School of Business, Drexel University and University of Southern California - Leventhal School of Accounting
Downloads 6,621
97.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Number of pages: 41 Posted: 10 Nov 2000
Working Paper Series
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,572
98.

Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance

MIT Sloan Working Paper No. 4284-03
Number of pages: 42 Posted: 10 Jan 2005 Last Revised: 24 Feb 2009
Working Paper Series
Dartmouth College - Tuck School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads 6,475
99.

Accounting Discretion, Corporate Governance and Firm Performance

Number of pages: 65 Posted: 20 Jan 2004
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,447
100.

Analysts’ Forecasts: What Do We Know after Decades of Work?

Number of pages: 55 Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads 6,408