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JEL Code: M4
5,335,544 Total downloads
Showing Papers 1,021 - 1,070 of 13,132
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How to Ensure Consistency between Discount Rates and Cash Flows? The Valuation Journal, Vol. 6, No. 2. pp. 4-45, 2011
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: August 12, 2012
Long-Lived Asset Impairments and Future Performance Under US GAAP and IFRS
Elizabeth A. Gordon and
Hsiao-Tang Hsu
Date Posted: August 12, 2012212 downloads
The Role of Sell-Side Analysts after Accusations of Managerial Misconduct
Jared N. Jennings
Date Posted: August 12, 2012Last Revised: February 25, 201367 downloads
Implications of Analysts’ Consensus Forecast Error for Measurement of Market Expectation and Predictability of Stock Returns
Jung Hoon Kim
Date Posted: August 11, 2012Last Revised: August 13, 201291 downloads
Advantageous Comparison and the Slippery Slope to Earnings Management
Tim Brown
Date Posted: August 10, 201267 downloads
An Evaluation of Value Relevance of Consolidated Earnings and Cash Flow Reporting in India IIM Bangalore Research Paper No. 306
Padmini Srinivasan
and
M. S. Narasimhan
Date Posted: August 10, 2012101 downloads
Earnings Management and Annual General Meetings:
The Role of Managerial Entrenchment The Financial Review, Forthcoming
John Banko
,
Melissa B. Frye ,
Weishen Wang
and
Ann Marie Whyte
Date Posted: August 10, 201253 downloads
When Do Managers Trust Their Management Accountants?
Christian Nitzl
and
Bernhard Hirsch
Date Posted: August 10, 2012Last Revised: June 15, 2013211 downloads
Multinational Diversification and Performance: A Reevaluation of the Evidence
Philip H. Siegel Sr. ,
Carl R. Borgia
,
Jeffrey Lessard
and
Khondkar E. Karim
affiliation not provided to SSRN
,
Rochester Institute of Technology (RIT)
and
University of Massachusetts, Lowell
Date Posted: August 08, 2012Last Revised: September 25, 2012132 downloads
Does the Revolving Door Affect the SEC’s Enforcement Outcomes?
Ed deHaan ,
Simi Kedia ,
Kevin Koh and
Shivaram Rajgopal
Date Posted: August 07, 2012201 downloads
The Invisible Hand of Short-Selling: Does Short-Selling Discipline Earnings Manipulation? INSEAD Working Paper No. 2012/93/FIN
Massimo Massa ,
Bohui Zhang
and
Hong Zhang
Date Posted: August 06, 2012Last Revised: January 28, 2013209 downloads
Do Investment in and the Sourcing Arrangement of The Internal Audit Function Affect Audit Delay? Forthcoming in Journal of Contemporary Accounting and Economics
Wan Nordin Wan-Hussin
and
Hasan Mohammed Bamahros
Date Posted: August 06, 2012Last Revised: August 14, 2012142 downloads
How to Mitigate Auditor’s Conscious and Unconscious Bias? An Experimental Study
Sergeja Slapnicar
,
Maja Zaman Groff
and
Igor Loncarski
Date Posted: August 06, 201290 downloads
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance Midwest Finance Association 2013 Annual Meeting Paper
Lars Oxelheim
and
Marcus Thorsheim
Date Posted: August 06, 201283 downloads
The Regulatory Environment of Compulsory Disclosure of Management Earnings Forecasts in China – Introductions and Discussions
Chan Guo
Date Posted: August 06, 201288 downloads
The Effects of Corporate Governance on Information Disclosure, Timeliness and Market Participants’ Expectations
Wendy Beekes
,
Philip R. Brown ,
Germaine Chin
and
Qiyu Zhang
Date Posted: August 02, 2012128 downloads
Corporate Governance and Ownership Structure in Sub Sahara Africa: The Case of Ethiopia
Minga Negash
Date Posted: August 01, 2012101 downloads
Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and Management, Vol.1, No. 1, pp. 30-33, 2012
Rasha Kassem
Date Posted: August 01, 2012321 downloads
Evaluation of Management Earnings Forecast Error and Information Content of Accruals: Listed Companies in Tehran Stock Exchange
Mehdi Moradzadehfard ,
Hemad Nazari ,
Zahra Alipur Darvish and
Keramat Heydari
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: August 01, 201250 downloads
The Future of European Creditor Protection and Capital Maintenance from a German Perspective 13 German Law Journal 637-658 (2012)
Andreas Haaker
affiliation not provided to SSRN
Date Posted: August 01, 2012
The New Fraud Triangle Model Journal of Emerging Trends in Economics and Management Sciences (JETEMS), Vol. 3, No. 3, pp.191-195, (ISSN: 2141-7024), 2012
Rasha Kassem and
Andrew Higson
Date Posted: August 01, 2012386 downloads
Management Forecast Credibility and Underreaction to News Review of Accounting Studies, Forthcoming
Jeffrey Ng ,
A. Irem Tuna and
Rodrigo S. Verdi
Date Posted: July 31, 2012
Big 4 Accounting Firms’ Client Acceptance Decisions after SOX: The Moderating Effect of Industry Specialization and Office Size
Yu-Ting Hsieh
,
Chan-Jane Lin and
Hsihui Chang
Date Posted: July 31, 2012
Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism
Daniel W. Collins ,
Paul Hribar and
Xiaoli (Shaolee) Tian
Date Posted: July 31, 2012278 downloads
Earning Management: Do Firms Play 'Follow the Leader'?
Brian Bratten
,
Jeff L. Payne and
Wayne B. Thomas
Date Posted: July 31, 2012Last Revised: September 23, 2012241 downloads
Accounting Faculty Experiences with Practice-Oriented Fellowships Accounting Horizons, Forthcoming
Susan D. Krische ,
Roger D. Martin and
T. Jeffrey Wilks
Date Posted: July 30, 2012
Beyond Self Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea Forthcoming in Financial Accountability & Management
Paul Ahn
affiliation not provided to SSRN
Date Posted: July 30, 2012
Disclosure Quality of Goodwill Impairment Testing: A Disclosure Index Journal of Economics and Development, Forthcoming
Khairil Faizal Khairi ,
Nur Hidayah Laili
and
Dung Manh Tran
Date Posted: July 30, 2012127 downloads
Influence of Dividends on the Earnings Informativeness: Empirical Evidence in the BM & FBOVESPA Revista Universo Contábil, v. 8, n. 3, p. 82-99, jul./set., 2012,
Talles Vianna Brugni ,
Alfredo Sarlo Neto
,
Ricardo Furieri Bastianello
and
Patrícia Krauss Serrano Paris
Date Posted: July 30, 2012Last Revised: January 28, 201325 downloads
Self-Assessing Your Empirical Accounting Research
John Harry Evans III ,
Mei Feng
,
Vicky B. Hoffman
and
Donald V. Moser
Date Posted: July 30, 2012287 downloads
Strategic Management Source of Agency Cost?
Brian Phiri Kampanje
Date Posted: July 30, 201245 downloads
What Drives the Quotes of Earnings Forecasters? Tinbergen Institute Discussion Paper No. 12-067/4
Bert de Bruijn
and
Philip Hans Franses
Date Posted: July 30, 2012Last Revised: August 09, 201219 downloads
Book-Tax Conformity: Empirical Evidence from Germany ZEW - Centre for European Economic Research Discussion Paper No. 12-051
Benedikt Zinn
and
Christoph Spengel
affiliation not provided to SSRN
and
Centre for European Economic Research (ZEW)
Date Posted: July 29, 201261 downloads
Combining Measurement Frameworks
Jeffrey Scott Ray
Date Posted: July 29, 201262 downloads
Discussion of 'Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity' Journal of Accounting & Economics (JAE), Forthcoming
Rodrigo S. Verdi
Date Posted: July 29, 2012212 downloads
Profiling the Winners of the Public Oversight Board’s John J. Mccloy Award
Dale L. Flesher
,
Gary Previts and
Andrew D. Sharp
Date Posted: July 29, 201210 downloads
Profitability of Listed Pharmaceutical Companies in Bangladesh: An Inter & Intra Comparison AMBEE & IBN SINA Companies Ltd Analele of University Bucharest, Economic and Administrative Sciences, 139-148, 2009
Nimalathasan Balasundaram
Date Posted: July 29, 201228 downloads
The Consequences of M&A Due Diligence for Post-Acquisition Performance and Financial Reporting
Daniel Wangerin
Date Posted: July 29, 2012Last Revised: July 31, 2012181 downloads
Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes
and
Valcemiro Nossa
affiliation not provided to SSRN
Date Posted: July 28, 2012215 downloads
Earnings Opacity and Closed-End Country Fund Discounts
Feng Chen ,
Ole-Kristian Hope ,
Qingyuan Li
and
Xin Wang
Date Posted: July 28, 2012Last Revised: April 01, 2013265 downloads
Financial Reporting Quality of Subsidiary Entities in Group Audits
Jeremiah W. Bentley
,
Steven M. Glover and
David A. Wood
Date Posted: July 28, 2012Last Revised: March 20, 2013257 downloads
Fair Value Measurement for Private Equities: A Plus or a Minus for Stakeholders? CAREFIN Research Paper No. 01/2012
Vera Palea
and
Renato Maino
affiliation not provided to SSRN
Date Posted: July 27, 2012Last Revised: October 31, 2012191 downloads
An Investigation of Financial Soundness of Listed Manufacturing Companies in Sri Lanka: An Application of Altman Model Petroleum-Gas University of Ploiesti Bulletin, Economic Science Series, Vol. LXI, No. 4,pp. 19-25, 2009
Nimalathasan Balasundaram
Date Posted: July 26, 201228 downloads
Determinants of Key Performance Indicators (KPIS) of Private Sector Banks in Sri Lanka The Annals of The "Ştefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration Vol. 9, No. 2(10), 2009,
Nimalathasan Balasundaram
Date Posted: July 26, 201243 downloads
Implementing IFRS: A Case Study of the Czech Republic Patricia Sucher & Irena Jindrichovska (2004) Implementing IFRS: A Case Study of the Czech Republic, Accounting in Europe, 1. 2004, 109–141.,
Irena Jindrichovska
and
Patricia Sucher
Date Posted: July 26, 201252 downloads
Transitory Earnings Components and the Two Faces of Non-GAAP Earnings Per Share Disclosures
Young-Soo Choi and
Steven Young
Date Posted: July 26, 201262 downloads
Accounting Comparability and Earnings Attributes
Kyle Peterson
,
Roy Schmardebeck and
T. Jeffrey Wilks
Date Posted: July 25, 2012274 downloads
Client Employment of Previous Auditors: Shareholders’ Views on Auditor Independence Accounting and Business Research, Forthcoming
Roy Chandler
and
Eleanor Dart
affiliation not provided to SSRN
Date Posted: July 25, 2012
Configuring Management Control Systems: Theorising the Integration of Strategy and Sustainability Forthcoming in Management Accounting Research
Jean-Pascal Gond
,
Suzana Grubnic ,
Christian Herzig
and
Jeremy Moon
Date Posted: July 25, 2012
The Greek Debt: An Analysis of the Composing Data for the Period 2004–2010 Global Conference on Business and Finance, San Jose, Costa Rica, May 2012
Georgia Kontogeorga
,
Georgios L. Thanasas
and
Athanasios Bellas
Date Posted: July 25, 201258 downloads
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