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Date Posted: October 13, 2009
Last Revised: October 13, 2009
Accepted Paper Series

Equity-Liabilities Distinction: The Case for Co-Operatives
Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 274-306, Autumn 2009
Germán López Espinosa , John Maddocks and Fernando Polo-Garrido
University of Navarra , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 13, 2009
Last Revised: October 13, 2009
Accepted Paper Series

Where Corporate Governance and Financial Analysts Affect Valuation
Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 240-273, Autumn 2009
Ran Barniv and Yan Bao
Kent State University - Department of Accounting and Frostburg State University
Date Posted: October 13, 2009
Last Revised: October 18, 2009
Accepted Paper Series

Valuation Accuracy and Infinity Horizon Forecast: Empirical Evidence from Europe
Journal of International Financial Management & Accounting, Vol. 20, Issue 2, pp. 135-165, Summer 2009
Lucio Cassia and Silvio Vismara
University of Bergamo - SIGE Sezione di Ingegneria Gestionale and University of Bergamo
Date Posted: April 27, 2009
Last Revised: May 7, 2009
Accepted Paper Series

Value Relevance of IAS 27 (2003) Revision on Presentation of Non-Controlling Interest: Evidence from Hong Kong
Journal of International Financial Management & Accounting, Vol. 20, No. 2, pp. 166-198, Summer 2009
Stella So and Malcolm Smith
Hong Kong Baptist University - Department of Accounting & Law and Edith Cowan University - School of Accounting, Finance and Economics
Date Posted: April 27, 2009
Last Revised: September 27, 2009
Accepted Paper Series

Capital Budgeting and Political Risk: Empirical Evidence
Journal of International Financial Management & Accounting, Vol. 20, Issue 2, pp. 105-134, Summer 2009
Martin Holmen and Bengt Pramborg
University of Gothenburg - Centre for Finance and Swedbank
Date Posted: April 27, 2009
Last Revised: April 27, 2009
Accepted Paper Series

International Variations in Transparency and Capital Structure: Evidence from European Firms
Journal of International Financial Management & Accounting, Vol. 20, Issue 1, pp. 1-34, Spring 2009
Raj Aggarwal and NyoNyo Aung Kyaw
University of Akron - Department of Finance and Iona College
Date Posted: December 18, 2008
Last Revised: December 18, 2008
Accepted Paper Series

Market Implications of the Audit Quality and Auditor Switches: Evidence from China
Journal of International Financial Management & Accounting, Vol. 20, Issue 1, pp. 35-78, Spring 2009
Z. Jun Lin , Ming Liu and Zhemin Wang
Hong Kong Baptist University - Department of Accounting & Law , University of Macau - Faculty of Business Administration and University of Wisconsin - Parkside - School of Business and Technology
Date Posted: December 18, 2008
Last Revised: December 18, 2008
Accepted Paper Series
1 downloads

The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 20, No. 1, pp. 79-103, Spring 2009
Won-Wook Choi , Ho-Young Lee and Byung Wook Jun
Yonsei University , Yonsei University and Yonsei University
Date Posted: December 18, 2008
Last Revised: April 20, 2009
Accepted Paper Series

UK Multinationals' Effective Use of Financial Currency-Hedge Techniques: Estimating and Explaining Foreign Exchange Exposure Using Bilateral Exchange Rates
Journal of International Financial Management & Accounting, Vol. 19, Issue 3, pp. 219-235, Autumn 2008
Stephen D. Makar and Stephen P. Huffman
University of Wisconsin - Oshkosh and affiliation not provided to SSRN
Date Posted: September 12, 2008
Last Revised: September 12, 2008
Accepted Paper Series

Analyst Following, Institutional Investors and Pricing of Future Earnings: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 19, Issue 3, pp. 261-286, Autumn 2008
Bobae Choi and Kooyul Jung
KAIST Buainess School and Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: September 12, 2008
Last Revised: September 16, 2008
Accepted Paper Series

International Variation in Bank Accounting Information Content
Journal of International Financial Management & Accounting, Vol. 19, No. 3, pp. 236-260, Autumn 2008
Ronald Zhao and Daniel He
Monmouth University - Department of Accounting & Business Law and Monmouth University
Date Posted: September 12, 2008
Last Revised: September 12, 2008
Accepted Paper Series

Managerial Ownership and Earnings Management: Theory and Empirical Evidence from Japan
Journal of International Financial Management & Accounting, Vol. 19, Issue 2, pp. 107-132, Summer 2008
Nobuyuki Teshima and Akinobu Shuto
Senshu University - Faculty of Commerce and Kobe University - Research Institute for Economics and Business Administration
Date Posted: May 6, 2008
Last Revised: May 6, 2008
Accepted Paper Series

Rights Issues in the Chinese Stock Market: Evidence of Earnings Management
Journal of International Financial Management & Accounting, Vol. 19, Issue 2, pp. 133-160, Summer 2008
Hung-gay Fung , Wai K. Leung and Jiang Zhu
University of Missouri at St. Louis - College of Business Administration , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 6, 2008
Last Revised: May 6, 2008
Accepted Paper Series

Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom
Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 161-183, Summer 2008
Kenny Lin and Ian A.M. Fraser
Lingnan University - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: May 6, 2008
Last Revised: July 29, 2008
Accepted Paper Series

Identifying Decision Useful Information with the Matrix Format Income Statement
Journal of International Financial Management & Accounting, Vol. 19, No. 2, pp. 184-217, Summer 2008
Ann Tarca , David R. Woodliff , Phil Hancock , Philip R. Brown , Michael E. Bradbury and Tony van Zijl
University of Western Australia , University of Western Australia , University of Western Australia , University of New South Wales - Australian School of Business , Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: May 6, 2008
Last Revised: August 18, 2008
Accepted Paper Series

A Comparison of Reporting Lags of Multinational and Domestic Firms
Journal of International Financial Management & Accounting, Vol. 19, Issue 1, pp. 28-56, Spring 2008
Ho-Young Lee , Vivek Mande and Myungsoo Son
Yonsei University , California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: January 13, 2008
Last Revised: April 1, 2008
Accepted Paper Series
8 downloads

Otra Empanada En La Parilla: Examining the Role of Culture and Information Sharing in Chile and Australia
Journal of International Financial Management & Accounting, Vol. 19, No. 1, pp. 57-72, Spring 2008
Stephen B. Salter , Axel K-D Schulz , Philip A. Lewis and Juan Claudio López V.
University of Texas at El Paso - Department of Accounting , University of Melbourne - Faculty of Economics and Commerce , Eastern Michigan University - College of Business and affiliation not provided to SSRN
Date Posted: January 13, 2008
Last Revised: April 1, 2008
Accepted Paper Series
10 downloads

Accounting for Securitizations: A Comparison of SFAS 140 and IASB 39
Journal of International Financial Management & Accounting, Vol. 19, No. 1, pp. 73-105, Spring 2008
Ajay Adhikari and Luis Betancourt
American University - Kogod School of Business - Department of Accounting and James Madison University
Date Posted: January 13, 2008
Last Revised: March 23, 2008
Accepted Paper Series
17 downloads

The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms
Journal of International Financial Management & Accounting, Vol. 19, Issue 1, pp. 1-27, Spring 2008
Heibatollah Sami and Haiyan Zhou
Lehigh University and University of Texas - Pan American
Date Posted: January 13, 2008
Last Revised: April 1, 2008
Accepted Paper Series
5 downloads

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