|
ACCOUNTING PAPERS
Accounting methods have a significant impact not only on decisions made by management teams but also on the behavior of investors, creditors, regulatory agencies, consumers, and employees. Through their teaching, research, and professional activities, faculty members in Wharton’s Accounting Department strive to develop the best ways to measure and communicate an organization’s economic activities.
To meet the needs of today’s complex markets, Wharton’s Accounting Department takes a multidisciplinary approach to the field, integrating finance and economics with broader perspectives on organizational issues and the business environment.
Follow
Jump to:
2016
Submissions from 2016PDF
Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?, Christopher S. Armstrong
PDF
Disclosure Standards and the Sensitivity of Returns to Mood, Brian J. Bushee and Henry L. Friedman
PDF
Beliefs-Driven Price Association, Paul E. Fischer, Mirko S. Heinle, and Robert E. Verrecchia
Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors, Francesca Franco, Christopher D. Ittner, and Oktay Urcan
PDF
Lobbying and Uniform Disclosure Regulation, Henry L. Friedman and Mirko S. Heinle
PDF
Taste, Information, and Asset Prices: Implications for the Valuation of CSR, Henry L. Friedman and Mirko S. Heinle
PDF
Bias and the Commitment to Disclosure, Mirko S. Heinle and Robert E. Verrecchia
PDF
Institutional Investments in Pure Play Stocks and Implications for Hedging Decisions, Bernadette A. Minton and Catherine M. Schrand
Submissions from 2015PDF
Corporate Governance, Incentives, and Tax Avoidance, Christopher S. Armstrong, Jennifer L. Blouin, Alan D. Jagolinzer, and David F. Larcker
PDF
Strategic Silence, Insider Selling and Litigation Risk, Mary Brooke Billings and Matthew C. Cedergren
PDF
Alternative Information Sources and Information Asymmetry Reduction: Evidence From Small Business Debt, Gavin Cassar, Christopher D. Ittner, and Ken S. Cavalluzzo
PDF
Voluntary Disclosure and the Cost of Capital, Greg Clinch and Robert E. Verrecchia
PDF
Dividend Tax Capitalization and Liquidity, Stephanie A. Sikes and Robert E. Verrecchia
PDF
Delegated Trade and the Pricing of Public and Private Information, Daniel J. Taylor and Robert E. Verrecchia
Submissions from 2014PDF
Operating Leases and Credit Assessments, Jennifer M. Altamuro, Rick Johnston, Shailendra Pandit, and Haiwen Zhang
PDF
Do Independent Directors Cause Improvements in Firm Transparency?, Christopher S. Armstrong, John E. Core, and Wayne R. Guay
PDF
Dividend Payouts and Information Shocks, Luzi Hail, Ahmed Tahoun, and Clare Wang
PDF
Accounting Standards Harmonization and Financial Statement Comparability: Evidence From Transnational Information Transfer, Clare Wang
Submissions from 2013PDF
The Financial Reporting of Fair Value Based on Managerial Inputs Versus Market Inputs: Evidence From Mortgage Servicing Rights, Jennifer M. Altamuro and Haiwen Zhang
PDF
Factor-Loading Uncertainty and Expected Returns, Christopher S. Armstrong, Snehal Banerjee, and Carlos Corona
PDF
The Efficacy of Shareholder Voting: Evidence From Equity Compensation Plans, Christopher S. Armstrong, Ian D. Gow, and David F. Larcker
PDF
The Relation Between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives, Christopher S. Armstrong, David F. Larcker, Gaizka Ormazabal, and Daniel J. Taylor
PDF
Multistage Capital Budgeting With Delayed Consumption of Slack, Stanley Baiman, Mirko S. Heinle, and Richard Saouma
PDF
What Do Management Earnings Forecasts Convey About the Macroeconomy?, Samuel B. Bonsall IV, Zahn Bozanic, and Paul E. Fischer
PDF
Mandatory IFRS Reporting and Changes in Enforcement, Hans B. Christensen, Luzi Hail, and Christian Leuz
PDF
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions, Holger Daske, Luzi Hail, Christian Leuz, and Rodrigo S. Verdi
PDF
Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?, Luzi Hail
PDF
The Ombudsman: Are Top Executives Paid Enough? An Evidence-Based Review, Philippe Jacquart and J. Scott Armstrong
Submissions from 2012PDF
Corporate Governance and the Information Environment: Evidence From State Antitakeover Laws, Christopher S. Armstrong and Karthik Balakrishnan
PDF
The Incentives for Tax Planning, Christopher S. Armstrong, Jennifer L. Blouin, and David F. Larcker
PDF
Corporate Governance, Compensation Consultants, and CEO Pay Levels, Christopher S. Armstrong, Christopher D. Ittner, and David F. Larcker
PDF
Executive Stock Options, Differential Risk-Taking Incentives, and Firm Value, Christopher S. Armstrong and Rahul Vashishtha
PDF
Why Do Pro Forma and Street Earnings not Reflect Changes in GAAP? Evidence From SFAS 123R, Mary E. Barth, Ian D. Gow, and Daniel J. Taylor
PDF
Taxation of Multinational Corporations, Jennifer L. Blouin
PDF
Information Asymmetry, Information Precision, and the Cost of Capital, Richard A. Lambert, Christian Leuz, and Robert E. Verrecchia
PDF
Frictions in the CEO Labor Market: The Role of Talent Agents in CEO Compensation, Shivaram Rajgopal, Daniel J. Taylor, and Mohan Venkatachalam
PDF
Executive Overconfidence and the Slippery Slope to Financial Misreporting, Catherine M. Schrand and Sarah L. C. Zechman
PDF
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation, Nicholas Seybert and Holly I. Yang
PDF
Capital Market Consequences of Managers' Voluntary Disclosure Styles, Holly I. Yang
Submissions from 2011PDF
When Does Information Asymmetry Affect the Cost of Capital?, Christopher S. Armstrong, John E. Core, Daniel J. Taylor, and Robert E. Verrecchia
PDF
Market-to-Revenue Multiples in Public and Private Capital Markets, Christopher S. Armstrong, Antonio Davila, George Foster, and John R. M. Hand
PDF
Conference Presentations and the Disclosure Milieu, Brian J. Bushee, Michael J. Jung, and Gregory S. Miller
PDF
Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms, Gavin Cassar
PDF
Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns, Gavin Cassar and Joseph Gerakos
PDF
Properties of Implied Cost of Capital Using Analysts’ Forecasts, Wayne R. Guay, S. P. Kothari, and Susan Shu
PDF
Soft Information and the Stewardship Value of Accounting Disclosure, Mirko S. Heinle and Christian Hofmann
PDF
Corporate Governance and the Information Content of Insider Trades, Alan D. Jagolinzer, David F. Larcker, and Daniel J. Taylor
Submissions from 2010PDF
How Does Internal Control Regulation Affect Financial Reporting?, Jennifer M. Altamuro and Anne Beatty
PDF
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting, Christopher S. Armstrong, Wayne R. Guay, and Joseph P. Weber
PDF
Chief Executive Officer Equity Incentives and Accounting Irregularities, Christopher S. Armstrong, Alan D. Jagolinzer, and David F. Larcker
PDF
Endogenous Selection and Moral Hazard in Compensation Contracts, Christopher S. Armstrong, David F. Larcker, and Che-Lin Su
PDF
Post Loss/:Profit Announcement Drift, Karthik Balakrishnan, Eli Bartov, and Lucile Faurel
PDF
In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations, Mary Barth and Daniel J. Taylor
PDF
Have the Tax Benefits of Debt Been Overestimated?, Jennifer L. Blouin, John E Core, and Wayne R. Guay
PDF
The Role of the Business Press as an Information Intermediary, Brian J. Bushee, John E. Core, Wayne R. Guay, and Sophia J. W. Hamm
PDF
Are Individuals Entering Self-Employment Overly Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations, Gavin Cassar
PDF
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences, Patricia M. Dechow, Weili Ge, and Catherine M. Schrand
Submissions from 2009PDF
Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004, Jennifer L. Blouin and Linda Krull
PDF
Explicit Relative Performance Evaluation in Performance-Vested Equity Grants, Mary Ellen Carter, Christopher D. Ittner, and Sarah L. C. Zechman
PDF
An Investigation of Hindsight Bias in Nascent Venture Activity, Gavin Cassar and Justin Craig
PDF
Does Self-Efficacy Affect Entrepreneurial Investment?, Gavin Cassar and Henry Friedman
PDF
Investor Perceptions of Board Performance: Evidence From Uncontested Director Elections, Paul E. Fischer, Jeffery D. Gramlich, Brian P. Miller, and Hal D. White
Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings, Luzi Hail and Christian Leuz
PDF
Commentary—The Stock Market's Pricing of Customer Satisfaction, Christopher D. Ittner, David F. Larcker, and Daniel J. Taylor
Submissions from 2008PDF
Budgets, Internal Reports, and Manager Forecast Accuracy, Gavin Cassar and Brian Gibson
PDF
The Power of the Pen and Executive Compensation, John E. Core, Wayne R. Guay, and David F. Larcker
PDF
Is Accruals Quality a Priced Risk Factor?, John E. Core, Wayne R. Guay, and Rodrigo S. Verdi
PDF
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences, Holger Daske, Luzi Hail, Christian Leuz, and Rodrigo S. Verdi
PDF
Optimal Contracting With Endogenous Social Norms, Paul E. Fischer and Steven Huddart
PDF
Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts, Paul E. Fischer and Henock Louis
PDF
Conservative Financial Reporting, Debt Covenants, and the Agency Costs of Debt, Wayne R. Guay
PDF
Discussion of Accounting Discretion, Corporate Governance, and Firm Performance, Wayne R. Guay
Submissions from 2007PDF
Biases in Multi-Year Management Financial Forecasts: Evidence From Private Venture-Backed U.S. Companies, Christopher S. Armstrong, Antonio Dávila, George Foster, and John R. M. Hand
PDF
Resource Allocation Auctions Within Firms, Stanley Baiman, Paul E. Fischer, Madhav V. Rajan, and Richard Saouma
PDF
Which Institutional Investors Trade Based on Private Information About Earnings and Returns?, Brian J. Bushee and Theodore H. Goodman
PDF
Taking a View: Corporate Speculation, Governance, and Compensation, Christopher C. Geczy, Bernadette A. Minton, and Catherine M. Schrand
PDF
Discussion of Investor Protection and Analysts’ Cash Flow Forecasts Around the World, Luzi Hail
PDF
Performance-Based Compensation in Member-Owned Firms: An Examination of Medical Group Practices, Christopher D. Ittner, David F. Larcker, and Mina Pizzini
PDF
Accounting Information, Disclosure, and the Cost of Capital, Richard A. Lambert, Christian Leuz, and Robert E. Verrecchia
Submissions from 2006PDF
The Economic Consequences of Increased Disclosure: Evidence From International Cross-Listings, Warren B. Bailey, G. Andrew Karolyi, and Carolina Salva
Stock Market Anomalies: What Can We Learn From Repurchases and Insider Trading?, John E. Core, Wayne R. Guay, Scott A. Richardson, and Rodrigo S Verdi
PDF
Does Weak Governance Cause Weak Stock Returns? An Examination of Firm Operating Performance and Investors' Expectations, John E. Core, Wayne R. Guay, and Tjomme O. Rusticus
PDF
Agency Problems of Excess Endowment Holdings in Not-for-Profit Firms, John E. Core, Wayne R. Guay, and Rodrigo S. Verdi
PDF
Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition, Wayne R. Guay
PDF
Discussion of an Economic Framework for Conservative Accounting and Bushman and Piotroski (2006), Wayne R. Guay and Robert E. Verrecchia
|
发帖
雷达卡
京公网安备 11010802022788号
