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228,729
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JEL Code: M4
5,335,892 Total downloads
Showing Papers 10,101 - 10,150 of 13,132
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The Profitability and Returns-to-Scale of Expenditures on Intangibles Made by Publicly Traded U.S. Firms, 1980-2000
INTANGIBLE ASSETS, J.R.M. Hand and B. Lev, eds., Oxford University Press, 2002
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: June 21, 2003
Accepted Paper Series
Client Importance, Non-Audit Services, and Abnormal Accruals
The Accounting Review, October 2003
Hyeesoo Hyun Chung and
Sanjay Kallapur
Arizona State University West
and
Indian School of Business
Date Posted: June 20, 2003
Accepted Paper Series
Determinants of Signaling by Banks through Loan Loss Provisions
Kiridaran (Giri) Kanagaretnam ,
Gerald J. Lobo and
Dong-Hoon Yang
McMaster University - Michael G. DeGroote School of Business
,
University of Houston - C.T. Bauer College of Business
and
Information and Communications University (ICU)
Date Posted: June 19, 2003
Working Paper Series
1381 downloads
Auditing in Russia
Conference of The International Academy of Business Disciplines, 2003
Galina Preobragenskaya and
Robert W. McGee
Omsk State University - School of International Business
and
Fayetteville State University
Date Posted: June 18, 2003
Accepted Paper Series
773 downloads
Reforming the Accounting Curriculum in Russia: Some Guidelines Based on the Armenian and Bosnian Experiences
Barry University Andreas School of Business Working Paper
Galina Preobragenskaya and
Robert W. McGee
Omsk State University - School of International Business
and
Fayetteville State University
Date Posted: June 18, 2003
Working Paper Series
380 downloads
Diffusion of Transfer Pricing Innovation in the Context of Commercialization - a Longitudinal Case Study of a Government Trading Enterprise
Management Accounting Research, Vol. 14, No. 2, June 2003
Sujatha Perera
,
Jill L. McKinnon
and
Graeme L. Harrison
Macquarie University - Department of Accounting and Finance
,
Macquarie University - Department of Accounting and Finance
and
Macquarie University - Department of Accounting and Finance
Date Posted: June 17, 2003
Accepted Paper Series
The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World
Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Jere R. Francis ,
Inder K. Khurana and
Raynolde Pereira
University of Missouri at Columbia
,
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
and
University of Missouri at Columbia - School of Accountancy
Date Posted: June 16, 2003
Accepted Paper Series
Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC intervention, and Market Reactions
14th Annual Conference on Financial Economics and Accounting (FEA)
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
University of San Diego - School of Business
,
University of Oregon
and
University of Washington - Department of Accounting
Date Posted: June 16, 2003
Working Paper Series
790 downloads
University Resourcing: Australia in an International Context
Productivity Commission Working Paper No. 1724
Productivity Commission
Government of Australia
Date Posted: June 16, 2003
Working Paper Series
83 downloads
Intangibles Disclosure Information on Internet by Multinational Corporations
The International Journal of Digital Accounting Research, Vol. 3, January-June 2003
Juan Luis GandÃa Cabedo
University of Valencia - Department of Accounting
Date Posted: June 14, 2003
Accepted Paper Series
Rethinking the Structure of Accounting and Auditing
Yale ICF Working Paper No. 03-17
Shyam Sunder
Yale University - School of Management
Date Posted: June 13, 2003
Working Paper Series
2447 downloads
Client Characteristics and Auditor Switch in an Audit Failure
Chingfu Chang
,
Wuchun Chi
and
Chiawen Liu
National Chengchi University (NCCU) - Department of Accounting
,
National Chengchi University (NCCU) - Department of Accounting
and
National Taiwan University - Department of Accounting
Date Posted: June 13, 2003
Working Paper Series
899 downloads
Control in a Teamwork Environment - The Impact of Social Ties on the Effectiveness of Mutual Monitoring Contracts
The Accounting Review, Vol. 78, October 2003
Kristy L. Towry
Emory University
Date Posted: June 12, 2003
Accepted Paper Series
The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research
Accounting Review, Vol. 78, October 2003
Jeff L. Payne and
Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: June 12, 2003
Accepted Paper Series
The Operating and Balance Sheet Performance of Japanese International Banks in Relation to Safety Levels: A Comparison with Western European Banks
EFMA 2003 Helsinki Meetings
John P. Evans and
Ashraf A. Mahate
Curtin University of Technology - Centre for Research in Applied Economics
and
University of Wollongong - Dubai Campus
Date Posted: June 11, 2003
Working Paper Series
306 downloads
On Being a Financial Manager in a Church Organisation: Understanding the Experience
Financial Accountability & Management, Vol. 19, pp. 117-138, May 2003
Margaret Lightbody
The University of Adelaide Business School
Date Posted: June 09, 2003
Accepted Paper Series
25 downloads
Earnings Quality and Short Sellers
Accounting Horizons, pp. 49-61, Supplement 2003
Date Posted: June 09, 2003
Accepted Paper Series
Self-Selection of Auditors and Audit Pricing in Private Firms
Paul K. Chaney ,
Debra C. Jeter and
Lakshmanan Shivakumar
Vanderbilt University - Accounting
,
Vanderbilt University - Accounting
and
London Business School
Date Posted: June 07, 2003
Working Paper Series
716 downloads
Earnings Management in Response to the Introduction of Australian Gold Tax
Contemporary Accounting Research, Vol. 20, No. 4, 2003
Reza Monem
Griffith University - Griffith Business School
Date Posted: June 07, 2003
Last Revised: October 15, 2011
Accepted Paper Series
Costing, Pricing and Politics in the British Steel Industry, 1918-1967
Management Accounting Research, Vol. 14, No. 1, March 2003
John Richard Edwards ,
Trevor Boyns and
Mark Matthews
Accounting and Business History Research Group - Cardiff University - Cardiff Business School
,
Cardiff University - Cardiff Business School
and
Cardiff University - Cardiff Business School
Date Posted: June 06, 2003
Accepted Paper Series
Conservatism in Accounting - Part I: Explanations and Implications
Simon School of Business Working Paper No. FR 03-16
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 06, 2003
Working Paper Series
5396 downloads
The Performance of Stock-Price Driven Acquisitions
Christa H. S. Bouwman
,
Kathleen P. Fuller and
Amrita Nain
Case Western Reserve University - Department of Banking & Finance
,
University of Mississippi - School of Business Administration
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: June 04, 2003
Working Paper Series
1086 downloads
Accrual-Based Compensation, Depreciation and Investment Decisions
European Accounting Review, Vol. 12, No. 2, 2003
Alfred Wagenhofer
University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 02, 2003
Accepted Paper Series
How are Earnings Managed: Examples from Auditors
Accounting Horizons, Supplement, 2003
Mark W. Nelson ,
John A. Elliott and
Robin L. Tarpley
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
School of Busineess
and
George Washington University - Department of Accountancy
Date Posted: June 02, 2003
Accepted Paper Series
Budgeting and Budgetary Control
Jan F. Jacobs
JBA-Databank
Date Posted: June 02, 2003
Working Paper Series
3267 downloads
Gains to Valuation Accuracy of Direct Valuation Over Industry Multiplier Approaches
Lucie Courteau ,
Jennifer L. Kao ,
Terry O'Keefe and
Gordon D. Richardson
Free University of Bozen-Bolzano - School of Economics
,
University of Alberta - Department of Accounting, Operations & Information Systems
,
University of Queensland - Accounting and Accountability
and
University of Toronto - Rotman School of Management
Date Posted: June 02, 2003
Working Paper Series
625 downloads
The Effect of Management Incentives and Audit Committee Quality on Internal Auditors' Planning Assessments and Decisions
Stephen Kwaku Asare ,
Ronald A. Davidson and
Audrey A. Gramling
University of Florida - Fisher School of Accounting
,
Arizona State University West
and
Bellarmine University
Date Posted: May 30, 2003
Working Paper Series
1379 downloads
Educating Professors in a Transition Economy: A Case Study of Bosnia & Herzegovina
International Management Development Association, Forthcoming
Robert W. McGee
Fayetteville State University
Date Posted: May 30, 2003
Accepted Paper Series
183 downloads
Reforming Accounting Education in a Transition Economy: A Case Study of Armenia
International Management Development Association, Forthcoming
Robert W. McGee
Fayetteville State University
Date Posted: May 30, 2003
Accepted Paper Series
302 downloads
Mark-to-Market Accounting and Valuation: Evidence from UK Real Estate and Investment Companies
EFA 2003 Annual Conference Paper No. 120; EFMA 2003 Helsinki Meetings
Jo Danbolt and
Bill Rees
University of Edinburgh Business School
and
University of Edinburgh Business School
Date Posted: May 30, 2003
Working Paper Series
848 downloads
Value Chain Analysis in Interfirm Relationships: A Field Study
Management Accounting Research, Vol. 14, No. 1, March 2003
Henri C. Dekker
VU University Amsterdam - Department of Accounting
Date Posted: May 30, 2003
Accepted Paper Series
Sell-side Financial Analysts' Quarterly Reports and Opportunities for Assurance Services
Mohammad J. Abdolmohammadi
,
Roger Simnett ,
Jay C. Thibodeau and
Arnold Wright
Bentley University
,
University of New South Wales (UNSW) - School of Accounting
,
Bentley University - Department of Accountancy
and
Northeastern University - Accounting Group
Date Posted: May 29, 2003
Working Paper Series
Disclosure Versus Recognition: The Case of Asset Revaluations
Asia-Pacific Journal of Accounting & Economics, Vol. 10, No. 1, June 2003
Julie Cotter and
Ian Zimmer
University of Southern Queensland
and
University of Queensland - Business School
Date Posted: May 29, 2003
Accepted Paper Series
Disclosure Versus Recognition: The Case of Asset Revaluations
Julie Cotter and
Ian Zimmer
University of Southern Queensland
and
University of Queensland - Business School
Date Posted: May 29, 2003
Working Paper Series
675 downloads
Are Non-Audit Fees Associated with Restated Financial Statements? Initial Empirical Evidence
Kannan Raghunandan ,
William J. Read
and
Scott Whisenant
Florida International University (FIU) - School of Accounting
,
Bentley University - Department of Accountancy
and
University of Kansas
Date Posted: May 29, 2003
Working Paper Series
922 downloads
On the Prudence of Rewarding A While Hoping for B
IZA Discussion Paper No. 765
Wendelin Schnedler
University of Paderborn - Department of Management
Date Posted: May 28, 2003
Working Paper Series
67 downloads
Credibility of Management Forecasts
Rodney L. White Center for Financial Research Working Paper No. 07-02
Jonathan L. Rogers and
Phillip Stocken
University of Chicago - Booth School of Business
and
Dartmouth College - Tuck School of Business
Date Posted: May 27, 2003
Working Paper Series
1619 downloads
Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions
Review of Quantitative Finance and Accounting, Vol. 20, January 2003
Kiridaran (Giri) Kanagaretnam ,
Robert Mathieu and
Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business
,
Wilfrid Laurier University
and
University of Houston - C.T. Bauer College of Business
Date Posted: May 27, 2003
Accepted Paper Series
The Valuation of Intellectual Capital
Oliver P. Pfeil
DWS Investments
Date Posted: May 27, 2003
Working Paper Series
1816 downloads
Strategic Trading, Liquidity and Information Acquisition
The Review of Financial Studies, Forthcoming
Haim Mendelson and
Tunay Tunca
Stanford University - Stanford Graduate School of Business
and
Stanford Graduate School of Business
Date Posted: May 26, 2003
Accepted Paper Series
The Effect of National Culture on Management Control and Incentive System Design in Multi-Business Firms: Evidence of Intracorporate Isomorphism
European Accounting Review, Vol. 12, No. 2, pp. 263-285, 2003
Wim A. Van der Stede
London School of Economics & Political Science (LSE)
Date Posted: May 26, 2003
Accepted Paper Series
Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses
Journal of Business, Finance & Accounting, Vol. 30 January/March 2003
Bruce J. McConomy
and
Vijay M. Jog
Wilfrid Laurier University
and
Carleton University - Eric Sprott School of Business
Date Posted: May 26, 2003
Accepted Paper Series
Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog
Review of Accounting Studies, Forthcoming
Shivaram Rajgopal ,
Terry J. Shevlin and
Mohan Venkatachalam
Emory University - Goizueta Business School
,
University of California-Irvine
and
Duke University - Fuqua School of Business
Date Posted: May 26, 2003
Accepted Paper Series
Longitudinal Earnings Value Relevance and Intangible Assets: Evidence from Australian Firms, 1975-99
John Goodwin
Sabanci University
Date Posted: May 26, 2003
Working Paper Series
320 downloads
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Tarun Khanna ,
Krishna Palepu and
Suraj Srinivasan
Harvard University - Strategy Unit
,
Harvard University - Harvard Business School
and
Harvard Business School
Date Posted: May 26, 2003
Working Paper Series
2410 downloads
Investor Relations in Developing Country: A Disclosure Strategy
Fathilatul Zakimi Abdul Hamid
,
Md Suhaimi Md Salleh
and
Mohammed Atef Md Yusof
Universiti Utara Malaysia - School of Accountancy
,
Universiti Utara Malaysia - School of Accountancy
and
Universiti Utara Malaysia - School of Accountancy
Date Posted: May 25, 2003
Working Paper Series
625 downloads
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and
Ane Tamayo
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: May 24, 2003
Working Paper Series
Materiality Uncertainty and Earnings Misstatement
The Accounting Review, Vol. 78, No. 3, July, 2003
Evelyn Patterson
and
Reed Smith
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
and
Indiana University - Kelley School of Business
Date Posted: May 23, 2003
Accepted Paper Series
Materiality Uncertainty and Earnings Misstatement
Evelyn Patterson
and
Reed Smith
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
and
Indiana University - Kelley School of Business
Date Posted: May 23, 2003
Working Paper Series
593 downloads
Do Venture Capitalists Constrain or Encourage Earnings Management in Initial Public Offerings
Suzanne G. Morsfield and
Christine E.L. Tan
affiliation not provided to SSRN
and
City University of New York - Baruch College
Date Posted: May 23, 2003
Working Paper Series
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