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Research Papers
The following list represents relevant global research papers since 2002. To search the complete collection of Stanford Business School faculty research papers, go to gsbapps.stanford.edu/researchpapers/.
Highlighted Papers
International Accounting Standards and Accounting Quality Research Paper No. (1976)
We examine whether application of International Accounting Standards is associated with higher accounting quality. The application of IAS reflects the combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do a matched sample of firms applying non-US domestic standards. Differences in accounting quality between the two groups of firms in the period before the IAS firms adopt IAS do not account for the post-adoption differences. We also find that firms applying IAS generally evidence an improvement in accounting quality between the pre- and post-adoption periods. Although we cannot be sure that our findings are attributable to the change in the financial reporting system rather than to changes in firms’ incentives and the economic environment, we include research design features to mitigate the effects of both. (2007)
Title (Paper No.) |
Author(s) |
2008 |
|
|---|---|
Why Does Popcorn Cost So Much At The Movies? An Empirical Analysis of Metering Price Discrimination (1983) |
Ricard Gil; Wesley R Hartmann |
Capital Account Liberalization, Real Wages, and Productivity (1988) |
Peter B. Henry; Diego Sasson |
2007 |
|
Determinants of Margins in the Distribution Channel: An Empirical Investigation (1959) |
Michaela Draganska; Daniel Klapper; Sofia B. Villas-Boas |
Policy Dynamics and Inefficiency in a Parliamentary Democracy with Proportional Representation (1960) |
David Baron; Daniel Diermeier; Pohan Fong |
Computational Methods for Oblivious Equilibrium
(1969) |
Gabriel Y Weintraub; C. Lanier Benkard; Benjamin Van Roy |
No Barrique, No Berlusconi: Collective Identity, Contention, and Authenticity in the Making of Barolo and Barbaresco Wines (1972) |
Giacomo Negro; Michael T. Hannan; Hayagreeva Rao; Ming D. Leung |
When are Auctions Best? (1973) |
Jeremy I. Bulow; Paul D. Klemperer |
Capital Account Liberalization: Theory, Evidence, and Speculation (1974) |
Peter B. Henry |
Firm-Specific Information and the Efficiency of Investment |
Anusha Chari; Peter B. Henry |
International Accounting Standards and Accounting Quality |
Mary E. Barth; Wayne R. Landsman; Mark Lang |
Technological Capabilities and Firm Performance: The Case of Small Manufacturing Firms in Japan (1980) |
David B. Montgomery, Takehiko Isobe; Shige Makino; Kong Chian Lee |
2006 |
|
The Diffusion of Development (1898R1) |
Roman Wacziarg; Enrico Spolaore |
When Does Culture Matter? Effects of Personal Knowledge on the Correction of Culture-based Judgments (1911R) |
Jennifer L. Aaker; Donnel A. Briley |
Bridging the Culture Chasm: Ensuring that Consumers are Healthy, Wealthy and Wise (1922R) |
Jennifer L. Aaker ; Donnel A. Briley |
Firm-Specific Information and the Efficiency of Investment (1930) |
Peter Blair Henry; Anusha Chari |
Debt Relief (1931) |
Peter Blair Henry; Serkan Arslanalp |
Discussion of "Malaysian Capital Controls: An Assessment" by Simon Johnson, Kalpana Kochar, Todd Mitton and Natalia Tamirisa |
Peter Blair Henry |
Market Reaction to Events Surrounding the Adoption of IFRS in Europe (1937) |
Christopher Armstrong; Mary E. Barth; Alan Jagolinzer; Edward J. Riedl |
Contentious Legitimacy: Professional Associated and Density Dependence in the Dutch Audit Industry 1884-1939 (1944) |
Sandy Bogaert; Christophe Boobe; Glenn R. Carroll |
Capital Account Liberalization: Theory, Evidence, and Speculation (1951) |
Peter Blair Henry |
Retail Environment and Manufacturer Competitive Intensity (1953) |
Michaela Draganska; Daniel Klapper |
| Accounting Quality: International Accounting Standards and US GAAP (Research Paper) [Abstract] | Mary E. Barth; Wayne R. Landsman; Mark H. Lang; Christopher D. Williams |
2005 |
|
Global Logistics Indicators, Supply Chain Metrics, and Bilateral Trade Patterns (Research Paper) [ |
|
Cultural Chameleons: Biculturals, Conformity Motives, and Decision Making (Details) |
Donnel Briley; Michael Morris; and Itamar Simonson |
2004 |
|
A Monte Carlo Study of Growth Regressions (1836R1) |
William R Hauk, Jr.; Romain Wacziarg |
Is the Invisible Hand Discerning or Indiscriminate? Investment and Stock Prices in the Aftermath of Capital Account Liberalizations (1839) |
Peter B. Henry; Anusha Chari |
How to Subvert Democracy: Montesinos in Peru (1851R) |
John McMillan; Pablo Zoido |
A Flexible Economy? Entrepreneurship and Productivity in New Zealand (1863) |
John McMillan |
Diffusion of New Pharmaceutical Drugs in Developing and Developed Nations and Speculation (1950) |
Harikesh S. Nair; Ramarao Desiraju; Pradeep Chintagunta |
Perspective Paper on Financial Instability (1866) |
Peter B. Henry |
2003 |
|
Is Business Cycle Volatility Costly? Evidence from Surveys of Subjective Well-being (1751R) |
Justin Wolfers |
Capital Account Liberalization, The Cost of Capital, and Economic Growth (1778) |
Peter B. Henry |
Market Design: The Policy Uses of Theory (1781) |
John McMillan |
Commentary on Bekaert, Harvey, and Lundblad's "Equity Market Liberalization in Emerging Equity Markets" (1783) |
Peter B. Henry |
In Search Of ISO: An Institutional Perspective On The Adoption Of International Management Standards (1784) |
Magali Delmas |
What do Financial Markets Think of War in Iraq? (1785) |
Andrew Leigh; Justin Wolfers; Eric Zitzewitz |
Corporate Social Responsibility Reputation Effects on MBA Job Choice (1805) |
David B. Montgomery; Catherine A Ramus |
Disagreement about Inflation Expectations (1807) |
N. Gregory Mankiw; Ricardo Reis; Justin Wolfers |
The World's Poorest Countries: Debt Relief or Aid? (1809) |
Serkan Arslanalp; Peter B. Henry |
Serkan Arslanalp; Peter B. Henry |
|
Fair Market Ideology: Its Cognitive-Motivational Underpinnings (1816) |
John T. Jost; Sally Blount; Jeffrey Pfeffer; Gyorgy Hunyady |
Domestic Capital Market Reform and Access to Global Finance: Making Markets Work (1820) |
Peter B. Henry; Peter Lombard Lorentzen |
Higher Supply Chain Security with Lower Cost: Lessons from Total Quality Management (1824) |
Hau L. Lee; Seungjin Whang |
Trade Liberalization and Growth: New Evidence (1826) |
Romain Wacziarg; Karen Horn Welch |
Is Debt Relief Efficient? (1837) |
Peter B. Henry; Serkan Arslanalp |
Helping The Poor to Help Themselves: Debt Relief or Aid? (1838) |
Peter B. Henry; Serkan Arslanalp |
2002 |
|
Can Mixed Emotions Peacefully Co-Exist?, Journal of Consumer Research, 28 (March) p. 636-649 (1637R) |
Patti A. Williams; Jennifer Aaker |
Which Romans do "as Romans do"? Individual differences in conformity to cultural conflict resolution scripts (1660) |
Ho-Ying Fu; Michael W. Morris |
Risk Sharing and Asset Prices: Evidence From a Natural Experiment (1736R) |
Anusha Chari; Peter B. Henry |
Capital Account Liberalization: Allocative Efficiency or Animal Spirits? (1737) |
Anusha Chari; Peter B. Henry |
The BP Amoco/ARCO Merger: Alaskan Crude Oil (1739R) |
Jeremy I. Bulow; Carl Shapiro |
Fractionalization (1744) |
Romain Wacziarg; Alberto Alesina; Arnaud Devleeschauwer; William Easterly; Sergio Kurlat |
India in the World Trading System (1760) |
Romain Wacziarg |
Borders and Growth (1761) |
Enrico Spolaore; Romain Wacziarg |
Private Politics and Private Policy: A Theory of Boycotts (1766) |
David P. Baron |
Explaining Supplier Behavior On Global Account Management (1767) |
David B. Montgomery; George S. Yip; Belen Villalonga |
Performance Impact of Technological Assets and Reconfiguration Capabilities: The Case of Small Manufacturing Firms in Japan (1768) |
Takehiko Isobe; Shige Makino; David B. Montgomery |
Debt Relief: What Do the Markets Think? (1771) |
Peter B. Henry; Serkan Arslanalp |
Trade, Growth and the Size of Countries* (1774) |
Alberto Alesina; Enrico Spolaore; Romain Wacziarg |
Nationalism in Winter Sports Judging and Its Lessons for Organizational Decision Making (1796) |
Eric Zitzewitz |
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