Accounting research paper

To main content log in / register log in / > accounting > financial accounting > journal of accounting research journal tools get new content alerts get rss feed save to my profile get sample copy recommend to your librarian journal menujournal homefind issuescurrent issueall issuesvirtual issues find articles early viewaccepted articlesmost accessedmost cited get access subscribe / renew for contributors for refereesauthor guidelinessubmit an article about this journal society informationovervieweditorial boardpermissionsadvertisecontact special features past award winning jar articlesjar submission statisticsonline supplements and datasheetsreferee of the year awardsign-up for content alertsjar's economics-based research papers2017 pcaob/jar conference program agenda and papers2018 jar conference call for papersrecommend to your librarywiley job networkmost cited & impact factortop cited research of all timejobs journal of accounting research© the accounting research center at the university of chicago booth school of businessedited by: jar editors: philip g. Journal citation reports © ranking: 2016: 6/96 (business finance)online issn: 1475-679x recently published issuessee allcurrent issue:september 2017volume 55, issue 4june 2017volume 55, issue 3may 2017volume 55, issue 2march 2017volume 55, issue 1december 2016volume 54, issue 5journal of accounting research article highlights read journal of accounting research''s top cited and accessed cited articles in 2016published from 2009 - presentdo managers withhold bad news? Peters volume 54, issue 1 the economics of disclosure and financial reporting regulation: evidence and suggestions for future researchchristian leuz, peter d. Wysocki volume 54, issue 2 click here to view the full l of accounting research news five year impact factor: 3. Within the top 10 business/finance journals in the world, the journal of accounting research is pleased to announce a 2016 impact factor of 3. In recognition of this, enjoy free access to top cited research that contributes to both the 2016 impact factor, and five-year impact cement of 2018 jar conference call for papersview the call for papers on the role of gate-keepers in accounting here.

Petro lisowsky, leslie robinson, and andrew schmidtaaa distinguished contributions to accounting literature award 2016 award winnermandatory ifrs reporting around the world: early evidence on the economic consequences holger daske, luzi hail, christian leuz, and rodrigo s. Verdi2016 financial accounting and reporting section (fars) best paper award2016 award winneradopting a label: heterogeneity in the economic consequences around ias/ifrs adoptions holger daske, luzi hail, christian leuz, and rodrigo s. Search search scope all contentpublication titlesin this journal search string advanced >saved searches > search by citation volume: issue: page:Skip to main content log in / register log in / > accounting > financial accounting > journal of accounting research journal tools get new content alerts get rss feed save to my profile get sample copy recommend to your librarian journal menujournal homefind issuescurrent issueall issuesvirtual issues find articles early viewaccepted articlesmost accessedmost cited get access subscribe / renew for contributors for refereesauthor guidelinessubmit an article about this journal society informationovervieweditorial boardpermissionsadvertisecontact special features past award winning jar articlesjar submission statisticsonline supplements and datasheetsreferee of the year awardsign-up for content alertsjar's economics-based research papers2017 pcaob/jar conference program agenda and papers2018 jar conference call for papersrecommend to your librarywiley job networkmost cited & impact factortop cited research of all timejobs journal of accounting research© the accounting research center at the university of chicago booth school of businessedited by: jar editors: philip g. Search search scope all contentpublication titlesin this journal search string advanced >saved searches > search by citation volume: issue: page:Harvard business d business ss research for business leaders. For comment; 0 comment(s) research on general accounting from harvard business school faculty on issues including accounting principles, practices, and theory, and on regulations and g paper price synchronicity and material sustainability jody grewal, clarissa hauptmann, and george paper seeks to understand and provide evidence on the characteristics of emerging accounting standards for sustainability information. Given that a large number of institutional investors seek sustainability data and have committed to using it, it is increasingly important to develop a robust accounting infrastructure for the reporting of such g paper and how investors use esg information: evidence from a global amir amel-zadeh and george data from more than 400 senior investment professionals provides insights into why and how investors use environmental, social, and governance (esg) information as well as the challenges in using this information.

Quarterly earnings calls with investors and analysts, some retail managers may underplay how their companies are actually performing, according to recent research by kenneth froot and for comment; comment(s) g paper ations of fractional response model to the study of bounded dependent variables in accounting paper discusses key features of the fractional response mode developed by economists leslie e. G paper reaction to mandatory nonfinancial does the equity market respond to the adoption of mandatory nonfinancial disclosure? Eccles and tim youmans argue that a board's primary duty is not to the shareholders, but to the corporation for comment; comment(s) g paper ’ risk the financial crisis, there has been renewed interest in documenting how much risk financial institutions are exposed to. This paper shares the important goal of that scholarship: to come up with a method that summarizes banks' positions in a meaningful way so that it will inform the theoretical modeling of these institutions and offer insights for policy decisions. Specifically, the paper measures banks' exposures to macroeconomic risk through their fixed income positions by representing those positions in terms of simple factor portfolios. The results help elucidate the evolution of bank risk taking over the last 20 for comment; 0 comment(s) g paper trated capital losses and the pricing of corporate credit : emil n.

Evidence from the market response to the 2011 japanese tsunami supports the causal link between capital losses and price for comment; 0 comment(s) g paper ting data, market values, and the cross section of expected returns : akash chattopadhyay, charles c. Despite its importance, empirical research in this area has remained problematic because the key variable, expected returns, is not observable. It also provides a practical tool that can be used to analyze investment choices in international equity for comment; 0 comment(s) g paper d materiality and material disclosures of credit robert g. Using the lens of materiality, the authors of this paper examine principles underlying the methodologies and business models of credit reporting agencies (cras), finding that cras have potential governance shortcomings that need to be addressed by the boards of the cras themselves. The governance remedies recommended here aim to restore credit rating institutions to their historic role in the proper functioning of the global capital for comment; 0 comment(s) g paper r lobbying on accounting abigail m. Allen, karthik ramanna & sugata roychowdhury, karthik tanding the political process that leads to accounting standards may provide insights into both their procedural legitimacy and how they will eventually be used.

In a study of the role of major auditors in the accounting standard-setting process, the authors provide a systematic characterization of auditors' changing incentives. Using micro-data on insurers' and mutual funds' holdings of both traditional and nontraditional securitizations, this paper begins to shed light on the economic forces that drove the demand for securitizations before and during the crisis. For insurance companies, incentives appear to have played an important role, though the nature of the relevant incentive conflict seems to have varied across small and larger insurance for comment; 0 comment(s) g paper ational trade, multinational activity, and corporate article surveys research at the intersection of international economics and corporate finance. Recent research illustrates how international trade and multinational activity are affected by the credit constraints firms face and by firms' ability to make use of internal capital markets. As a result, financial frictions shape multinational decisions regarding production location, integration, and corporate for comment; 0 comment(s) g paper capitalism, american style: what are we talking about here? In this research paper, the author's goal is to add precision and nuance to our understanding of this form of corruption.

The paper next describes the costs of cronyism and concludes with innovative ideas for curbing the excesses of crony capitalism. In the absence of such reform, the many benefits of the espoused system of democratic capitalism cannot for comment; 0 comment(s) ng the family business: survival’s secret secret sauce for surviving from generation to generation, says family-business expert john davis, has three main ingredients: growth, talent and for comment; 2 comment(s) g paper ate and integrated reporting: a functional robert eccles & george serafeim, george ate reporting plays two functions. Companies need integrated reporting in order to make sure that their corporate reporting process effectively performs the information and transformation for comment; 0 comment(s) g paper ing the cash policies of public and private rial firms listed on stock markets in the united states held $1. This paper underscores the limitations of extrapolating what we know about public firms to private firms. This is surprising, particularly in light of the fact that, among public firms, those that are small and have worse access to capital (that is, those that look the most like private firms) hold the most precautionary for comment; 0 comment(s) g paper joan farre-mensa, roni michaely & martin c. In this paper the authors review the academic literature on payout policy, with a particular emphasis on developments in the past two decades.

More research is needed to understand even the basic elements of the corporate financial 'ecosystem', which includes financing, investment, and payout policies. Analyzing these interactions can play a key role in advancing the payout literature in the years to for comment; 0 comment(s) g paper use of broker votes to reward brokerage firms’ and their analysts’ research : paul m. Little research to date, however, has examined the determinants of broker votes, their consequences, and their economic function. In this paper the authors use data gathered from a mid-sized investment bank for the years 2004 to 2007 in order to study how broker votes are related to institutional investors' commission payments and analysts' client services and compensation. Instead, they appear to be a key component of the investment research industry's contracting technology, acting as the nexus for a set of relationships between sell-side brokers, their affiliated analysts, and their buy-side clients. The findings thus deepen our understanding of how information is exchanged on wall street and help to explain why the practice of collecting and aggregating client votes—a costly internal reporting procedure—has stood the test of time and has been replicated across countless sell-side research departments.

Firm -english party tual framework endorsement status ting research ting research page offers access to selected global scholars and academic research focused on contributing to the international accounting debate supporting the ifrs foundation’s objective of developing a single set of high quality global accounting see our research and education page for news, events and useful links in connection with l craig, wally smieliauskas and joel amernic: fairness of reporting, acceptable accounting risk and the iasb’s conceptual framework: insights from the enron paper was presented at the iasb research forum held on 2 october 2014. It offers an argument-based analysis of the accounting expert witness testimony given in the 2006 enron trial that highlights important issues in the reasoning process underlying financial sco mazzi, paul andré, dionysia dionysiou and ioannis tsalavoutas: goodwill-related mandatory disclosure and the cost of equity paper was presented at the iasb research forum held on 2 october 2014. It examines whether goodwill related disclosure, as mandated by ifrs 3 and ias 36, reduces implied cost of equity capital for a sample of european firms for the period 2008 to bean and helen irvine: derivatives disclosure in corporate annual reports: bank analysts' perceptions of paper was presented at the iasb research forum held on 2 october 2014. Responding to mixed evidence on the decision-usefulness of the annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, it examines usefulness in a direct study of user i mora and martin walker: the implications of research on accounting conservatism for accounting paper was presented at the iasb research forum held on 2 october 2014. Nobes and christian stadler: the qualitative characteristics of financial information and managers' accounting decisions: evidence from ifrs policy paper was presented at the iasb research forum held on 2 october 2014. It offers the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics of financial information in managements' accounting brouwer, martin hoogendoorn and ewout naarding: the conceptual framework as a guide for future standard setting or only a justification of current practice?

Nther gebhardt, araceli mora and alfred wagenhofer: revisiting the fundamental concepts of paper shows discussions and views on a number of important issues that are raised in the iasb conceptual framework project from an academic and research mcgregor: the conceptual framework: cornerstone of high quality financial reporting. Paper on the conceptual framework arguing that the conceptual framework is the cornerstone of high quality financial reporting and claiming that the new framework should be 'aspirational'. Christian leuz looks into the issue and suggests a new approach to ian leuz: herausforderungen des standardsetting im nationalen, europäischen und internationalen 13 june 2013, the accounting standards committee of germany (ascg) celebrated its 15th anniversary. The 74th annual meeting of the german academic association for business research (vhb) in bozen/bolzano, christian leuz presented his thoughts on on gobal convergence. Profound accounting research papers require a great deal of work with literature sources, figures, statistics and financial accounting working papers. This task may seem to be overwhelming at first glance but being familiar with the structure of such papers, basic principle, and their purpose, you will be aimed at the highest grade and promising results.

Research papers are the most formal format of academic papers that you are supposed to write at school. That is why the structure and the rules of completing such papers is a backbone of the ting was one called “the language of business” and this definition completely serves the core function of accountancy nowadays. Within accounting itself can be named several sub-fields: auditing, management accounting, financial accounting, tax accounting. The topic of your research paper will depend on the sub-field your studies are setting out to write your paper, choose the topic that is narrow enough to investigate it inside and out and that is not too narrow for you to find enough information to cover and explain its essence. Next, make an outline for the paper that will encompass its preliminary structure, ideas you want to express in it, basic concepts concerning your topic, the way you will make a research, possible methods you are going to only reliable sources. Official websites, websites of governmental institutions, verified statistics, primary literature sources, accounting working papers, articles.

These are additional supporting reports fulfilled by accountants and all the other research papers, your research paper in accounting needs to have three main components: introduction, body, and conclusion. The beginning and the end of your paper is like an essential frame for your research paper. You may skim through other papers like chemistry papers, economics papers to have a basic idea of the structure of the research core of the introduction is the thesis statement. This is a sentence or two that focus on the primary aspect and idea of your paper. Do not forget to include aims of the research and your body encompasses literature part where you go into detail explaining what types of sources you used and how they are relevant to your research. The methodology will help your readers to trust your research because all the methods you discuss in this section will back up your research and its results.

In the body, you need to outline the results paragraph that will present just pure results without their analysis and discussion and conclusion will explain all the subtleties of the research: its weaknesses, strong sides, the connection with previous surveys. Any type)article (any type)assignmentcontent (any type)admission essayannotated bibliographyargumentative essayarticle reviewbook/movie reviewbusiness plancapstone projectcase studycourseworkcreative writingcritical thinkingdissertationdissertation chapterlab reportmath problemresearch paperresearch proposalresearch summaryscholarship essayspeechstatistic projectterm paperthesisotherpresentation or speechq& tries to do everything perfectly and always meet customers' requirement.