Search Results
JEL Code: M48

498,306 Total downloads

Viewing: 51 - 100 of 1,981 papers

51.

Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector

Number of pages: 35 Posted: 31 Mar 2010
Working Paper Series
Ruhr University of Bochum and Technische Universität München
Downloads 1,397
52.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Mays Business School Research Paper No. 2506418
Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 23 May 2019
Working Paper Series
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,352
53.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,342
54.

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 1,319
55.

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 Chicago - Booth School of Business
Downloads 1,317
56.

Financial Reporting and Blockchains: Audit Pricing, Misstatements, and Regulation

Number of pages: 57 Posted: 25 Sep 2018 Last Revised: 26 Jun 2019
Working Paper Series
Georgia State University - J. Mack Robinson College of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Business
Downloads 1,307
57.

Accounting Fraud, Business Failure and Creative Auditing: A Micro-Analysis of the Strange Case of Sunbeam Corp.

Department of Management, Università Ca' Foscari Venezia Working Paper No. 12/2012
Number of pages: 39 Posted: 21 Sep 2012 Last Revised: 12 Apr 2013
Accepted Paper Series
Ca Foscari University of Venice - Department of Management and Ca Foscari University of Venice - Department of Management
Downloads 1,297
58.

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Number of pages: 63 Posted: 29 Oct 2008 Last Revised: 09 Dec 2015
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 1,292
59.

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State - Smeal College of Business
Downloads 1,291
60.

The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality

Number of pages: 65 Posted: 02 Jan 2012 Last Revised: 18 Jan 2018
Working Paper Series
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Downloads 1,270
61.

Bankruptcy in Groups

Stanford University Graduate School of Business Research Paper No. 15-48
Number of pages: 104 Posted: 20 Aug 2015 Last Revised: 18 Jun 2021
Working Paper Series
Stanford University, London School of Economics, London School of Economics and Political Science and Stanford University
Downloads 1,257
62.

Do Joint Audits Improve or Impair Audit Quality?

Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Number of pages: 47 Posted: 18 Jul 2012 Last Revised: 16 Apr 2017
Working Paper Series
City University of New York (CUNY) - Baruch College, University of Houston, University of British Columbia (UBC) - Sauder School of Business and University of Toronto
Downloads 1,242
63.

Non-GAAP Reporting: Evidence from Academia and Current Practice

Forthcoming, Journal of Business Finance & Accounting, Tuck School of Business Working Paper No. 2966778
Number of pages: 55 Posted: 11 May 2017 Last Revised: 11 Apr 2018
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, 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 1,232
64.

Financial Disclosure Management by Nonprofit Organizations

Number of pages: 46 Posted: 30 Sep 2002
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 1,228
65.

Long-Term Economic Consequences of Hedge Fund Activist Interventions

Rock Center for Corporate Governance at Stanford University Working Paper No. 236, Stanford University Graduate School of Business Research Paper No. 18-47, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 577/2018, Review of Accounting Studies,, Long-term economic consequences of hedge fund activist interventions June 2019, Volume 24, Issue 2, pp 536–569
Number of pages: 58 Posted: 03 Oct 2018 Last Revised: 07 Jun 2019
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Stanford University - Graduate School of Business and University of Chicago Booth School of Business
Downloads 1,224
66.

Cost Stickiness and Core Competency: A Note

Contemporary Accounting Research, Forthcoming
Number of pages: 21 Posted: 28 Mar 2008
Accepted Paper Series
University of Iowa - Department of Accounting and University of Iowa - Department of Marketing
Downloads 1,215
67.

IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Number of pages: 52 Posted: 04 Feb 2011 Last Revised: 05 Oct 2015
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and University of Grenoble and CERAG-CNRS

Multiple version iconThere are 2 versions of this paper

Downloads 1,211
68.

The Emergence of 'Social Executives' and Its Consequences for Financial Markets

Number of pages: 45 Posted: 31 Aug 2013 Last Revised: 15 May 2019
Working Paper Series
HKU Business School, The University of Hong Kong, Cornell University - Dyson School of Applied Economics and Management and Florida State University
Downloads 1,202
69.

Private Partnership of Solid Waste Management in the Palestinian Municipalities

Number of pages: 19 Posted: 22 Apr 2012
Working Paper Series
Birzeit University, Birzeit University - College of Economics and Birzeit University - Faculty of Commerce and Economics
Downloads 1,201
70.

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

Review of Quantitative Finance and Accounting, 2013
Number of pages: 32 Posted: 09 Jan 2008 Last Revised: 02 Apr 2013
Accepted Paper Series
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at Austin and University of Kansas
Downloads 1,195
71.

Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data

Number of pages: 69 Posted: 18 Sep 2016 Last Revised: 18 Dec 2020
Working Paper Series
Northwestern University - Kellogg School of Management, University of Arizona, Eller College of Management and University of Texas at Dallas
Downloads 1,190
72.

Disclosure Processing Costs, Investors’ Information Choice, and Equity Market Outcomes: A Review

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 124 Posted: 20 Sep 2019 Last Revised: 15 Sep 2020
Working Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and Graduate School of Business, Stanford University
Downloads 1,184
73.

Real Effects in Anticipation of Mandatory Disclosures: Evidence from the European Union’s CSR Directive

Number of pages: 82 Posted: 11 Sep 2017 Last Revised: 24 Nov 2019
Working Paper Series
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 1,178
74.

The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms

Rotman School of Management Working Paper No. 3422155
Number of pages: 61 Posted: 18 Jul 2019 Last Revised: 08 May 2020
Working Paper Series
University of Toronto, Rotman School of Management, University of Toronto - Rotman School of Management, Cass Business School, City, University of London and John Molson School of Business, Concordia University
Downloads 1,168
75.

Bringing Leased Assets onto the Balance Sheet

Journal of Corporate Finance 22, 345-360.
Number of pages: 44 Posted: 21 Sep 2010 Last Revised: 18 Mar 2014
Accepted Paper Series
Pennsylvania State University - Department of Finance, Loyola Marymount University and Pennsylvania State University
Downloads 1,162
76.

The Politics of Pay: The Unintended Consequences of Regulating Executive Compensation

USC Law Legal Studies Paper No. 18-8, USC CLASS Research Paper No. CLASS18-8
Number of pages: 62 Posted: 16 Apr 2018 Last Revised: 20 Apr 2018
Accepted Paper Series
University of Southern California - Marshall School of Business and Harvard Business School
Downloads 1,159
77.

Accounting and Financial Reporting during a Pandemic

Number of pages: 9 Posted: 29 May 2020 Last Revised: 25 Jan 2021
Working Paper Series
Independent
Downloads 1,154
78.

It Takes a Village to Maintain a Dangerous Financial System

Forthcoming in "Just Financial Market? Finance in a Just Society," Lisa Herzog, Editor, Oxford University Press, Rock Center for Corporate Governance at Stanford University Working Paper No. 219, Stanford University Graduate School of Business Research Paper No. 16-26
Number of pages: 27 Posted: 02 Jun 2016 Last Revised: 01 Aug 2017
Accepted Paper Series
Stanford Graduate School of Business
Downloads 1,153
79.

Competition in the Audit Market: Policy Implications

Chicago Booth Research Paper No. 13-63
Number of pages: 70 Posted: 18 Jul 2013 Last Revised: 18 Apr 2015
Working Paper Series
Tuck School of Business at Dartmouth College and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,150
80.

An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment - A Stakeholder Perspective

MGSM Working Paper No. 2007-14
Number of pages: 13 Posted: 23 Nov 2007
Working Paper Series
Southern Cross University, Saki Partners and Macquarie University - Graduate School of Management
Downloads 1,141
81.

The Evolution of 10-K Textual Disclosure: Evidence from Latent Dirichlet Allocation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 07 Mar 2016 Last Revised: 19 Aug 2017
Working Paper Series
Brigham Young University, University of North Carolina at Chapel Hill and University of Southern California - Marshall School of Business
Downloads 1,139
82.

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 1,131
83.

Economic Consequences of Accounting Enforcement Reforms: The Case of Germany

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 30 Dec 2008 Last Revised: 09 Feb 2012
Accepted Paper Series
Technische Universität München, University of Regensburg and Ruhr University of Bochum
Downloads 1,127
84.

China’s Anti-Corruption Campaign and Financial Reporting Quality

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
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,124
85.

The Reform of the Italian Local Government Accounting System. A Critical Analysis

Number of pages: 30 Posted: 12 Feb 2002
Working Paper Series
Università degli studi di Modena e Reggio Emilia
Downloads 1,122
86.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Working Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,100
87.

SEC Comment Letters and Insider Sales

Accounting Review Vol. 91. No. 2, 2016
Number of pages: 67 Posted: 07 Oct 2013 Last Revised: 26 Mar 2016
Accepted Paper Series
USC Marshall School of Business, London Business School and London Business School
Downloads 1,100
88.

What are You Saying? Using Topic to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming, 27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 67 Posted: 05 Jul 2016 Last Revised: 03 Dec 2019
Accepted Paper Series
University of Illinois at Urbana-Champaign, Singapore Management University and University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

Downloads 1,089
89.

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Working Paper Series
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,088
90.

Proper Inferences or a Market for Excuses? The Capital-Market Effects of Mandatory IFRS Adoption

Number of pages: 26 Posted: 02 Sep 2013 Last Revised: 12 Oct 2013
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 1,081
91.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 53 Posted: 12 Jun 2014 Last Revised: 06 Apr 2017
Working Paper Series
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and School of Economics - University of Navarra and IESE Business School
Downloads 1,079
92.

The Twilight Zone: OTC Regulatory Regimes and Market Quality

IGM Working Paper #95, Fisher College of Business Working Paper No. 2013-03-09, European Corporate Governance Institute (ECGI) - Law Working Paper No. 224/2013, Charles A. Dice Center Working Paper No. 2013-09
Number of pages: 112 Posted: 06 Jul 2013 Last Revised: 27 Jun 2017
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Alberta - Department of Finance and Statistical Analysis, University of Chicago - Booth School of Business and The Ohio State University - Fisher College of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,075
93.

Newspaper Censorship in China: Evidence from Tunneling Scandals

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
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris

Multiple version iconThere are 2 versions of this paper

Downloads 1,048
94.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of Accounting Research, Vol. 51 (3), 583-629, 2013
Number of pages: 54 Posted: 04 Oct 2009 Last Revised: 20 Nov 2013
Accepted Paper Series
Boston University Questrom School of Business, Dartmouth College - Tuck School of Business and North Carolina State University
Downloads 1,044
95.

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

Journal of Accounting Research 48 (3) June 2010
Number of pages: 46 Posted: 27 Nov 2009 Last Revised: 19 Apr 2017
Accepted Paper Series
University of South Carolina and Northeastern University - Accounting Group
Downloads 1,029
96.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads 1,021
97.

Adapting Basel's A-IRB Models for IFRS 9 Purposes

Number of pages: 35 Posted: 06 Aug 2016
Working Paper Series
McMaster University - DeGroote School of Business and Standard & Poor's
Downloads 1,019
98.

The Effects of Reporting Complexity on Small and Large Investor Trading

Number of pages: 47 Posted: 15 Sep 2009 Last Revised: 13 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,000
99.

The New Era of Expected Credit Loss Provisioning

BIS Quarterly Review, March 2017
Number of pages: 18 Posted: 20 Mar 2017
Working Paper Series
Bank for International Settlements (BIS) and JaeBre Dynamics, LLC
Downloads 997
100.

Associations Between Internal and External Corporate Governance Characteristics and the Consequences of Regulating Governance Practices

Number of pages: 40 Posted: 17 Jun 2008
Working Paper Series
Georgetown University - Department of Accounting and Business Law and Syracuse University
Downloads 996