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Accounting Department Working Paper Series

Below are some of the working papers for the faculty of the Accounting Department. Most of our Accounting faculty working papers can be found on the Social Science Research Network (SSRN) website.

Please DO NOT cite or quote without the author's permission.

Paper No.

Title

Author/s

 ACC-09-01

Who, if Anyone, Reacts to Accrual Information?

Joshua Livnat, Robert Battalio, Alina Lerman, and Richard Mendenhall

 ACC-09-02

Investor Sentiment, Post-Earnings Announcement Drift, and Accruals

Joshua Livnat & Christine Petrovits 

 ACC-09-03

Interpreters of Public Information or Developers of Private Information: Which Role of Analysts Do Investors Value More?

Joshua Livnat and Yuan Zhang

 ACC-09-04

 Unintended Consequence: Fair Value Accounting Informs on Liquidity Risk 

 Baruch Lev and Nan Zhou

 ACC-09-05

 Say on Pay Votes and CEO Compensation: Evidence from the UK 

Fabrizio Ferri and David Maber

 ACC-09-06

 Shareholder Activism and CEO Pay 

Fabrizio Ferri, Yonca Ertimur and Volkan Muslu

 ACC-09-07

 Warranty Reserve: Contingent Liability, Informational Signal, or Earnings Management Tool? 

Daniel A. Cohen, Masako N. Darrough, Rong Huang, and Tzachi Zach

 ACC-09-08

 The Financial Reporting Environment: Review of the Recent Literature 

Anne Beyer, Daniel A. Cohen, Thomas Z. Lys and Beverly R. Walther

 ACC-09-09

 Product Market Competition, Financial Accounting Misreporting and Corporate Governance: Evidence from Accounting Restatements 

 Karthik Balakrishnan and Daniel A. Cohen 

 ACC-09-10

 The Sarbanes Oxley Act of 2002: Implications for Compensation Contracts and Managerial Risk-Taking 

Daniel A. Cohen, Aiyesha Dey and Thomas Z. Lys

 ACC-09-11

 The Impact of Hedge Fund Activism on the Target Firm s Existing Bondholders 

 April Klein and Emanuel Zur 

 ACC-09-12

 Post Loss/Profit Announcement Drift 

 Karthik BalakrishnanEli Bartov and Lucile Faurel

 ACC-08-01

 The High-Volume Return Premium and Post-Earnings Announcement Drift 

Joshua Livnat, Alina Lerman and Richard Mendenhall

 ACC-08-02

 Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings 

Daniel A. Cohen and Paul Zarowin 

 ACC-08-03

 Economic Consequences of Real and Accrual-Based Earnings Management Activities 

 Daniel A. Cohen and Paul Zarowin 

 ACC-07-01

 Earnings Management over the Business Cycle 

 Daniel A. Cohen and Paul Zarowin 

 

Other working papers not listed above are located on the Social Science Research Network (SSRN).  Please click on the faculy links below.