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Accounting Working Papers

Collection's Items: 1 to 20 of 92

Issue DateTitleAuthor(s)
Apr-2005Accounting Estimates: Pervasive, Yet of Questionable UsefulnessLev, Baruch; Li, Siyi; Sougiannis, Theodore
3-Oct-2006Accounting for Share-Based PaymentsRonen, Joshua
10-Nov-2005Accounting Restatements: Are They Always Bad News for Investors?Callen, Jeffrey L.; Livnat, Joshua; Segal, Dan
29-Jun-2002Accounting-based Valuation and Changing Interest RatesGode, Dan; Ohlson, James
Jan-2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity OfferingsCohen, Daniel A.; Zarowin, Paul
Jan-2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity OfferingsCohen, Daniel A.; Zarowin, Paul
Jun-2000Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q FilingsBalsam, Steven; Bartov, Eli; Marquardt, Carol
Jun-2000The Advantages of Using Earnings for Compensation: Matching Delivered PerformanceBarclay, Michael J.; Gode, Dan; Kothari, S. P.
Jan-1998Affiliated Directors: Puppets of Management or Effective Directors?Klein, April
Nov-2006Another Look at GAAP Versus The Street: An Empirical Assessment of Measurement Error BiasCohen, Daniel A.; Hann, Rebecca N; Ogneva, Maria
Feb-2006Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings ManagementCarcello, Joseph V.; Hollingsworth, Carl W.; Klein, April
Oct-2006Audit Committee, Board of Director Characteristics, and Earnings ManagementKlein, April
Aug-2007Capitalization of R&D and the Informativeness of Stock PricesOswald, Dennis R.; Zarowin, Paul
Apr-2000Causes and Consequences of Variations in Audit Committee CompositionKlein, April
Jun-2002Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal ReturnsAli, Ashiq; Durtschi, Cindy; Lev, Baruch; Trombley, Mark
Jun-2005The Classification and Market Pricing of the Cash Flows and Accruals on Trading PositionsRyan, Stephen G.; Tucker, X. Jenny; Zarowin, Paul A.
Feb-2008Clustered Disclosures by Competing Firms: The Choice of Reporting PeriodsFried, Dov; Sinha, Nishi
Jun-2002Comparative Value Relevance Among German, U.S. and International Accounting Standards: A German Stock Market PerspectiveBartov, Eli; Goldberg, Stephen R.; Kim, Myungsun
Sep-2000Compensation of Outside Directors: An Empirical Analysis of Economic DeterminantsBryan, Stephen; Hwang, Lee-Seok; Lilien, Steven
May-2004Convergence of Double Auctions to Pareto Optimal Allocations in the Edgeworth BoxGode, Dhananjay (Dan) K.; Sunder, Shyam