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JEL Code: M4
5,286,475 Total downloads
Showing Papers 1,051 - 1,100 of 13,014
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The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings
Siyi Li
,
Baruch Lev and
Theodore Sougiannis
Date Posted: May 06, 2005Last Revised: February 02, 20091194 downloads
Accounting Standards and the Economics of Standards
G. Meeks and
G. M. Peter Swann
Date Posted: July 28, 20081191 downloads
Management's Incentives to Guide Analysts' Forecasts
Dawn A. Matsumoto
Date Posted: September 30, 19991191 downloads
SFAS No. 123 Disclosures and Discounted Cash Flow Valuation
Leonard C. Soffer
Date Posted: June 19, 20001191 downloads
The European-U.S. 'GAAP Gap': IFRS to U.S. GAAP Form 20-F Reconciliations
Elaine Henry
,
Steve W. J. Lin and
Ya-wen Yang
Date Posted: April 25, 2007Last Revised: November 14, 20081191 downloads
Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts
Amy P. Hutton and
Phillip Stocken
Date Posted: October 02, 2005Last Revised: July 08, 20091190 downloads
Abnormal Accrual-Based Anomaly and Managers' Motivations to Record Abnormal Accruals Sauder School of Business Working Paper
Xia Chen and
Qiang Cheng
Date Posted: May 03, 20021189 downloads
The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong
Ferdinand A. Gul ,
Bin Srinidhi and
Tony Shieh
Date Posted: August 12, 20021189 downloads
A Signaling Theory of Accounting Conservatism
Richard Zhe Wang
,
Ciaran Ó Hogartaigh and
Tony van Zijl
Date Posted: June 08, 2009Last Revised: May 20, 20111188 downloads
Auditing Corporate Risk Management - a Critical Analysis of a German Particularity The ICFAI Journal of Audit Practice, Vol. 1 (2004), No. 2, pp. 49-64
Michael Dobler
Date Posted: May 12, 2004Last Revised: January 15, 20131188 downloads
Conditional Conservatism and Firm Investment Efficiency
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Date Posted: April 16, 2009Last Revised: March 09, 20101188 downloads
Fair Value Accounting and Managerial Discretion
Alistair Byrne
,
Iain Clacher
,
David Hillier and
Allan Hodgson
Date Posted: March 06, 20081188 downloads
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Date Posted: March 21, 2007Last Revised: September 28, 20091187 downloads
The Strategic Role of 'Cost of Capital' in Residual Income Measurement
Martin Guohai Wu
Date Posted: December 01, 20001186 downloads
How do Individual Investors React to Global IFRS Adoption? AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ulf Brüggemann ,
Holger Daske
,
Carsten Homburg and
Peter F. Pope
Date Posted: August 22, 2009Last Revised: August 02, 20121184 downloads
Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting JAE Boston Conference October 2002
Robert W. Holthausen
Date Posted: December 20, 20031184 downloads
The Impact of Earnings Management on the Value-relevance of Financial Statement Information
Catherine Whelan
and
Ray McNamara
Date Posted: September 03, 20041184 downloads
Discretionary Measurement of Financial Assets during the 2008 Financial Crisis
Peter Fiechter
and
Conrad Meyer
Date Posted: December 15, 2009Last Revised: February 29, 20121183 downloads
Evidence that Capital Markets Learn from Academic Research: Earnings Surprises and the Persistence of Post-Announcement Drift
W. Bruce Johnson and
William C. Schwartz Jr.
Date Posted: January 11, 20011182 downloads
Opinion Shopping, Audit Firm Dismissals, and Audit Committees
Clive S. Lennox
Date Posted: February 12, 20021180 downloads
A Framework to Accomplish Strategic Cost Management
Mohamed M. El-Dyasty
Date Posted: April 20, 20051178 downloads
Corporate Strategy and Information Disclosure
Daniel Ferreira
and
Marcelo Rezende
Date Posted: November 28, 20031177 downloads
Implied Equity Duration: A New Measure of Equity Security Risk
Patricia M. Dechow and
Richard G. Sloan
Date Posted: July 03, 20011177 downloads
The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality
Kendall Bowlin ,
Jessen L. Hobson and
M. David Piercey
Date Posted: August 23, 2011Last Revised: February 28, 20131177 downloads
Short-Termism, Investor Clientele, and Firm Risk Harvard Business School Accounting & Management Unit Working Paper No. 12-072
Francois Brochet
,
Maria Loumioti and
George Serafeim
Date Posted: February 06, 2012Last Revised: September 24, 20121176 downloads
Testing Nonlinear Relationships between Excess Rate of Return on Equity and Financial Ratios
Marko Pahor and
Dusan Mramor
Date Posted: April 26, 20011176 downloads
The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation? EFMA 2003 Helsinki Meetings
Jeffrey L. Callen and
Mindy Morel
Date Posted: December 05, 20021176 downloads
Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths around Quarterly Earnings Announcements
Kiridaran (Giri) Kanagaretnam ,
Gerald J. Lobo and
Dennis J. Whalen
Date Posted: August 05, 20041175 downloads
What has the Invisible Hand Achieved?
Ross L. Watts
Date Posted: February 03, 20061174 downloads
A New Approach in Strategic Performance Management in NGOs: The Balanced Scorecard (STK'larin Stratejik Performans Yönetiminde Yeni Bir Yaklasim: Performans Karnesi) Journal of Civil Society (Sivil Toplum Dergisi), Vol. 4, No. 15, pp. 103-117, 2006
Ali COSKUN
Date Posted: April 13, 20071172 downloads
An Economic Analysis of Fair Value: Accounting as a Vector of Crisis Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Vincent Bignon ,
Yuri Biondi and
Xavier Ragot
Date Posted: September 17, 2009Last Revised: July 11, 20101172 downloads
Disclosure Quality and the Mispricing of Accruals and Cash Flow Journal of Accounting, Auditing and Finance, 2009
Michael S. Drake
,
James N. Myers and
Linda A. Myers
Date Posted: May 13, 2007Last Revised: March 21, 20101172 downloads
The Pricing of International Oil and Gas Companies 1990-2003 - A Structural Shift in the Equity Valuation Process
Bard Misund
,
Petter Osmundsen and
Frank Asche
Date Posted: January 15, 20061171 downloads
Marking to Market: Panacea or Pandora's Box? Journal of Accounting Research, Vol. 46, No. 2, pp. 435-460, 2008
Guillaume Plantin
,
Haresh Sapra
and
Hyun Song Shin
Date Posted: July 30, 2008Last Revised: November 11, 20101170 downloads
Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate
Feng Chen ,
Arthur G. Kraft and
Ira S. Weiss
Date Posted: August 25, 1998Last Revised: September 14, 20101170 downloads
Do Stock Prices Fully Reflect Information in Dividends about Future Earnings?
Bruce K. Billings and
Richard M. Morton
Date Posted: October 20, 19991169 downloads
Income Smoothing and Risk-Adjusted Performance
Stuart E. Michelson ,
James Jordan-Wagner and
Charles W. Wootton
Date Posted: March 15, 19991169 downloads
Non-audit Services and Auditor Independence: New Zealand Evidence
Vivian Li ,
David Hay and
W. Robert Knechel
Date Posted: October 28, 20031168 downloads
On the Use of Nonfinancial Performance Measures in Management Compensation GEABA Discussion Paper No. 01-17
Dirk Sliwka
Date Posted: May 17, 20021168 downloads
The Interaction Between Internal Control Assessment and Substantive Testing in Audits for Fraud
Reed Smith ,
Samuel L. Tiras and
Stan Vichitlekarn
affiliation not provided to SSRN
Date Posted: March 26, 19981168 downloads
A Spreadsheet Model to Determine the Historical Value Drivers of a Company
Pitabas Mohanty
Date Posted: August 17, 20051167 downloads
Corporate Governance and Audit Fees: Evidence of Countervailing Relations
Paul A. Griffin ,
David H. Lont and
Yuan Sun
Date Posted: December 14, 2007Last Revised: September 04, 20081165 downloads
Do Stock Market Investors Understand the Risk Sentiment of Corporate Annual Reports?
Feng Li
Date Posted: April 26, 20061165 downloads
Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era Accounting Horizons, Vol. 21, No. 4, 2007
Michael Ettredge ,
Chan Li
and
Susan Scholz
Date Posted: September 12, 2006Last Revised: September 17, 20091164 downloads
Corporate Governance and Accounting Standards in India: An Empirical Study on Practices
Dr.K. Shankaraiah and
D. N. Rao
Date Posted: June 13, 20041164 downloads
Audit Market Concentration and Audit Quality
Sanjay Kallapur ,
Srinivasan Sankaraguruswamy and
Yoonseok Zang
Date Posted: February 03, 20101163 downloads
Repairing the Accruals Anomaly
Nader Hafzalla ,
Russell J. Lundholm and
E. Matthew Van Winkle
affiliation not provided to SSRN
,
University of British Columbia - Sauder School of Business
and
affiliation not provided to SSRN
Date Posted: November 20, 20071163 downloads
Agency Costs and Audit Pricing: Evidence on Discretionary Accruals
Ferdinand A. Gul ,
Judy S.L. Tsui
and
Charles J.P. Chen
Date Posted: February 26, 19981162 downloads
Consistency in Valuation: A Practical Guide Academia, Revista Latinoamericana de Administración, No. 44, May, 2010 ,
Ignacio Velez-Pareja and
Antonio Burbano-Perez
Date Posted: October 11, 2006Last Revised: February 08, 20121162 downloads
Non-Audit Services and Big 5 Auditor Independence: Evidence from Audit Pricing and Audit Opinion of Initial Engagement
Kam Wah Lai and
Andrew Yim
Date Posted: December 22, 20021160 downloads
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