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Date Posted: November 23, 2009
Last Revised: November 23, 2009
Working Paper Series
7 downloads

Implications of IFRS Transition for Firms’ Accounting Figures: Italy vs. Germany
Natascia Multari and Michela Cordazzo
Free University of Bozen-Bolzano and Free University of Bozen-Bolzano - School of Economics
Date Posted: November 23, 2009
Last Revised: November 23, 2009
Working Paper Series
7 downloads

Intellectual Capital Disclosure by Biotech IPOs in the UK
Michela Cordazzo , Catherine van der Wielen and Philip G. M. C. Vergauwen
Free University of Bozen-Bolzano - School of Economics , Maastricht University and UHasselt
Date Posted: November 23, 2009
Last Revised: November 23, 2009
Working Paper Series
3 downloads

An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation
James Cataldo
Suffolk University
Date Posted: November 20, 2009
Last Revised: November 20, 2009
Working Paper Series
7 downloads

Risk Management in Strategic Alliances: Field and Survey Evidence
Shannon W. Anderson , Margaret H. Christ , Henri C. Dekker and Karen L. Sedatole
Rice University - Jesse H. Jones Graduate School of Management , University of Georgia , VU University Amsterdam - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: November 19, 2009
Last Revised: November 19, 2009
Working Paper Series
5 downloads

Estimation of Dynamic Latent Variable Models Using Simulated Nonparametric Moments
Michael Creel and Dennis Kristensen
Autonomous University of Barcelona and Columbia University, Graduate School of Arts and Sciences, Department of Economics
Date Posted: November 17, 2009
Last Revised: November 17, 2009
Working Paper Series
12 downloads

Performance of Industrial Services Outsourcing: A Field Study of Services Coordination in a Brazilian Steel Company
Andre C. B. Aquino and Alexsandro Broedel Lopes
University of Sao Paulo - FEARP-USP and Universidade de São Paulo
Date Posted: November 17, 2009
Last Revised: November 23, 2009
Working Paper Series
5 downloads

A Hybrid Bankruptcy Prediction Model with Dynamic Loadings on Accounting-Ratio-Based and Market-Based Information: A Binary Quantile Regression Approach
Ming-Yuan Li and Peter Miu
National Cheng Kung University - Graduate Institute of Finance and McMaster University - DeGroote School of Business
Date Posted: November 16, 2009
Last Revised: November 20, 2009
Working Paper Series
10 downloads

An Empirical Investigation of Cost System Functionality in Greek Hotels
International Journal of Accounting and Information Management, Forthcoming
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Last Revised: November 17, 2009
Accepted Paper Series

Disinvestment and Corporate Performance
Shurveer S. Bhanawat
B.N.P.G. College
Date Posted: November 15, 2009
Last Revised: November 19, 2009
Working Paper Series

Engaging Auditors: Field Investigation of a Courtship
Krista J. Fiolleau , Kris J Hoang , Karim Jamal and Shyam Sunder
University of Alberta , University of Alberta - School of Business , University of Alberta - Department of Accounting & Management Information Systems and Yale School of Management
Date Posted: November 14, 2009
Last Revised: November 20, 2009
Working Paper Series
29 downloads

Litigation Risk and Market Reaction to Restatements
Katsiaryna Salavei , Joseph H. Golec and John P. Harding
Fairfield University - Department of Finance , University of Connecticut - Department of Finance and University of Connecticut - School of Business - Center for Real Estate and Urban Economic Studies
Date Posted: November 14, 2009
Last Revised: November 14, 2009
Working Paper Series
37 downloads

On the Use of Instrumental Variables in Accounting Research
Journal of Accounting & Economics (JAE), Forthcoming
David F. Larcker and Tjomme O. Rusticus
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Date Posted: November 14, 2009
Last Revised: November 14, 2009
Accepted Paper Series

Accounting's Recognition of Intangibles: Response to Penman/CEASA - Why Marking Equity to Market Makes Sense - 'Divining Rods Unnecessary'
M. A. Gumport
MG Holdings/SIP
Date Posted: November 12, 2009
Last Revised: November 16, 2009
Working Paper Series
26 downloads

Share Price Formation, Financial Instability and Accounting Design
Yuri Biondi and Pierpaolo Giannoccolo
National Center for Scientific Research (CNRS) and University of Bologna
Date Posted: November 10, 2009
Last Revised: November 19, 2009
Working Paper Series
20 downloads

History of Methodology in the Professional Valuation of Capital
Andrey Igorevich Artemenkov
The Russian Society of Appraisers and State University of Management
Date Posted: November 9, 2009
Last Revised: November 9, 2009
Working Paper Series
15 downloads

Intangible Capital and Firms Productivity
Emanuela Marrocu , Raffaele Paci and Marco Pontis
Universita di Cagliari - Centre for North South Economic Research (CRENOS) , University of Cagliari - Centre for North South Economic Research (CRENOS) and affiliation not provided to SSRN
Date Posted: November 4, 2009
Last Revised: November 7, 2009
Working Paper Series
20 downloads

Performance Outcomes in Empirical Management Accounting Research: Recent Developments and Implications for Future Research
International Journal of Productivity and Performance Management, Forthcoming
Lili-Anne Kihn
University of Tampere - School of Economics and Business Administration
Date Posted: November 3, 2009
Last Revised: November 5, 2009
Accepted Paper Series

Accounting and Economic Measures: An Integrated Theory of Capital Budgeting
Carlo Alberto Magni
University of Modena and Reggio Emilia, Department of Economics
Date Posted: November 1, 2009
Last Revised: November 20, 2009
Working Paper Series
74 downloads

A Note on Scale Functions and the Time Value of Ruin for Lévy Insurance Risk Processes
Insurance: Mathematics and Economics, Forthcoming
Enrico Biffis and Andreas E. Kyprianou
Imperial College Business School and University of Bath
Date Posted: October 29, 2009
Last Revised: October 29, 2009
Working Paper Series
12 downloads

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