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JEL Code: M41

7,829,060 Total downloads

Viewing: 151 - 200 of 16,631 papers

151.

The Feltham-Ohlson (1995) Model: Empirical Implications

Number of pages: 20 Posted: 25 Oct 1999
Working Paper Series
The Cheung Kong Graduate School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 4,869
152.

Governance and Intermediation Problems in Capital Markets: Evidence from the Fall of Enron

Harvard NOM Working Paper No. 02-27
Number of pages: 52 Posted: 15 Oct 2002
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School
Downloads 4,866
153.

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Journal of Accounting Research, Forthcoming 2008
Number of pages: 61 Posted: 20 Apr 2006 Last Revised: 07 Nov 2008
Accepted Paper Series
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 4,847
154.

Is Earnings Quality Associated with Corporate Social Responsibility?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 31 Jul 2011 Last Revised: 04 Jan 2012
Accepted Paper Series
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads 4,842
155.

Enron: A Financial Reporting Failure?

Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads 4,841
156.

Common factors in corporate bond returns

Forthcoming in the Journal of Investment Management
Number of pages: 51 Posted: 13 Mar 2015 Last Revised: 31 Aug 2017
Accepted Paper Series
AQR Capital Management, LLC, AQR Capital Management, LLC and AQR Capital Management, LLC
Downloads 4,814
157.

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Number of pages: 51 Posted: 15 Jan 2009 Last Revised: 06 Dec 2018
Working Paper Series
University of Texas at Austin - Red McCombs School of Business
Downloads 4,809
158.

Does Mandatory IFRS Adoption Improve the Information Environment?

Contemporary Accounting Research, Vol. 30, No. 1: 388-423.
Number of pages: 57 Posted: 06 Sep 2008 Last Revised: 19 Jul 2013
Accepted Paper Series
University of Warwick - Warwick Business School, Harvard Business School and Capital Market Commission
Downloads 4,807
159.

Equity Valuation Using Multiples

Number of pages: 51 Posted: 18 Oct 2000
Working Paper Series
The Cheung Kong Graduate School of Business, Columbia University - Columbia Business School and Yale School of Management
Downloads 4,794
160.

Testing Behavioral Finance Theories Using Trends and Sequences in Financial Performance

Number of pages: 44 Posted: 20 Aug 2002
Working Paper Series
Acadian Asset Management, Washington University in Saint Louis - Olin Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 4,778
161.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Working Paper Series
Stanford University - Graduate School of Business, Texas A&M University - Department of Accounting, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,764
162.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Working Paper Series
University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,749
163.

CEO Overconfidence and Management Forecasting

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-34
Number of pages: 48 Posted: 13 Sep 2006 Last Revised: 14 Sep 2015
Accepted Paper Series
University of Iowa - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 4,737
164.

Essays on Disclosure

Number of pages: 123 Posted: 14 Jul 2001
Working Paper Series
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,717
165.

Ball and Brown (1968): A Retrospective

FIRN Research Paper, Accounting Review, Forthcoming
Number of pages: 44 Posted: 01 Aug 2013 Last Revised: 19 Sep 2014
Accepted Paper Series
University of Chicago - Booth School of Business and UWA Business School, M250
Downloads 4,707
166.

Equivalence between Discounted Cash Flow (DCF) and Residual Income (Ri)

Fulbright Economics Teaching Program
Number of pages: 18 Posted: 17 Mar 2001
Working Paper Series
Educational Independent Consultant
Downloads 4,700
167.

The Impact of International Accounting Standards on Firms

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 13 Posted: 16 May 2006
Working Paper Series
University of American college - Skopje - School of Business Economics and Management
Downloads 4,697
168.

The International Politics of IFRS Harmonization

Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Number of pages: 47 Posted: 02 Jul 2011 Last Revised: 08 May 2013
Accepted Paper Series
University of Oxford - Blavatnik School of Government
Downloads 4,693
170.

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
Working Paper Series
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,682
171.

Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley

Number of pages: 32 Posted: 04 Apr 2005
Working Paper Series
Wake Forest University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 4,681
172.

The Information Role of Conservatism

Number of pages: 59 Posted: 02 Aug 2006
Working Paper Series
Algert Global, LLC and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 4,658
173.

The Eyeballs Have it: Searching for the Value in Internet Stocks

Number of pages: 38 Posted: 15 Feb 2000
Working Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Toronto - Rotman School of Management and University of California, Berkeley
Downloads 4,655
174.

Earnings Quality and Financial Reporting Credibility: An Empirical Investigation

Number of pages: 42 Posted: 22 Aug 1999
Working Paper Series
Boston College, AQR Capital Management, LLC and University of Southern California - Leventhal School of Accounting
Downloads 4,640
175.

Financial Analysis and Control - Financial Ratio Analysis (Slides)

Number of pages: 55 Posted: 11 Jul 2010 Last Revised: 23 Jun 2012
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 4,637
176.

Accounting Conservatism and Bankruptcy Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 55 Posted: 06 Jun 2010 Last Revised: 01 Jun 2020
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, York University and The University of Hong Kong - School of Economics and Finance
Downloads 4,624
177.

The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts’ Perceptions and Shifting Institutional Logics

Strategic Management Journal, Volume 36, Issue 7, pp. 1053-1081, July 2015
Number of pages: 46 Posted: 17 Nov 2009 Last Revised: 01 Feb 2017
Accepted Paper Series
London Business School - Department of Strategic & International Management and Harvard Business School
Downloads 4,600
178.

Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation

BIS Working Paper No. 209
Number of pages: 32 Posted: 20 Sep 2007
Working Paper Series
University of North Carolina Kenan-Flagler Business School
Downloads 4,599
179.

The Impairment of Purchased Goodwill: Effects on Market Value

Number of pages: 40 Posted: 19 Sep 2006 Last Revised: 25 May 2012
Working Paper Series
University of Cambridge - Judge Business School, University of Oxford - Said Business School and University of Cambridge - Judge Business School
Downloads 4,594
180.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008
Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014
Accepted Paper Series
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 4,583
181.

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?

ECGI - Law Working Paper No. 15/2003, Rodney L. White Center for Financial Research Working Paper No. 17-04, AFA 2005 Philadelphia Meetings
Number of pages: 65 Posted: 21 Dec 2004
Working Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,581
182.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic StudiesBucharest Academy of Economic Studies
Downloads 4,563
183.

The Market Pricing of Earnings Quality

Number of pages: 43 Posted: 26 Jun 2003
Working Paper Series
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 4,550
184.

The Enron Scandal (Slides)

Number of pages: 101 Posted: 04 Jun 2007 Last Revised: 14 May 2009
Working Paper Series
Hodak Value AdvisorsNew York University (NYU) - Markets, Ethics & Law (MEL) Program
Downloads 4,547
185.

Earnings Quality and the Equity Risk Premium: A Benchmark Model

Contemporary Accounting Research, Vol. 23, No. 3, pp. 833-877, Fall 2006
Number of pages: 50 Posted: 15 Nov 2005
Accepted Paper Series
Independent
Downloads 4,532
186.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 4,530
187.

What Determines Corporate Transparency?

Journal of Accounting Research 2004 , 42 (2)
Number of pages: 53 Posted: 30 Aug 2003 Last Revised: 07 Sep 2017
Working Paper Series
University of North Carolina Kenan-Flagler Business School, Stanford Graduate School of Business and University of Chicago - Booth School of Business
Downloads 4,525
188.

Fair Value Accounting and Financial Stability

Chicago GSB Research Paper No. 08-15
Number of pages: 14 Posted: 30 Sep 2008
Working Paper Series
University of Toulouse 1 - Toulouse School of Economics (TSE), Booth School of Business, University of Chicago and Bank for International Settlements (BIS)
Downloads 4,491
189.

How are Earnings Managed? Examples from Auditors

Number of pages: 31 Posted: 07 Mar 2002
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Connecticut - Department of Accounting and George Washington University - Department of Accountancy
Downloads 4,464
191.

Transparency and Corporate Governance

Number of pages: 27 Posted: 22 Jan 2007
Working Paper Series
University of California, Berkeley and Ohio State University (OSU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 4,458
192.

Performance Matched Discretionary Accrual Measures

Number of pages: 47 Posted: 29 Mar 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of MiamiNorthwestern University and Simon School, University of Rochester

Multiple version iconThere are 2 versions of this paper

Downloads 4,453
193.

Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?

Number of pages: 38 Posted: 11 Feb 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 4,451
194.

Fraud Detection and Expected Returns

Number of pages: 53 Posted: 05 Feb 2012
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and affiliation not provided to SSRN
Downloads 4,435
195.

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

Multiple version iconThere are 2 versions of this paper

Downloads 4,429
196.

The Audit Firm Rotation Rule: A Review of the Literature

SDA Bocconi Research Paper
Number of pages: 67 Posted: 24 Oct 2005 Last Revised: 23 Dec 2011
Working Paper Series
Bocconi University - Department of Accounting, Bocconi University and SDA Bocconi
Downloads 4,425
197.

Risk Management and Corporate Governance

HEC Montreal Risk Management Chair Working Paper No. 03-04
Number of pages: 8 Posted: 20 Oct 2003
Working Paper Series
Venture Capital Consultant and HEC Montreal - Department of Finance
Downloads 4,413
198.

An Analysis of Eva and Other Measures of Firm Performance Based on Residual Income

Hankamer School of Business Working Paper
Number of pages: 30 Posted: 22 Jul 2003
Working Paper Series
Baylor University - Department of Finance, Insurance & Real Estate, Baylor University - Department of Finance, Insurance & Real Estate and Baylor University - Department of Finance, Insurance & Real Estate
Downloads 4,391
199.

Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach

Review of Financial Studies (RFS), 25(9): 2841-2875
Number of pages: 47 Posted: 08 Feb 2011 Last Revised: 08 Oct 2013
Working Paper Series
Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 4,371
200.

Short Interests, Fundamental Analysis, and Stock Returns

Number of pages: 35 Posted: 24 Jul 1999
Working Paper Series
USC Marshall School of Business, Boston College - Carroll School of Management, Claremont McKenna College - Robert Day School of Economics and Finance and University of Southern California - Leventhal School of Accounting
Downloads 4,371