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JEL Code: M4
5,290,108 Total downloads
Showing Papers 1,061 - 1,110 of 13,018
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Media Coverage, Information Risk and Heterogeneous Beliefs
Hawfeng Shyu
Date Posted: June 11, 201231 downloads
Significant Accounting Policies of Major Telecom Operators in India - A Comparative Study
(June 2012)
Dr. A. John Thomas
Date Posted: June 11, 201275 downloads
External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia
Dushko Josheski
and
Blagica Jovanova
Date Posted: June 10, 2012137 downloads
Interdisciplinarity and Tax Law: The Case of Legal Autopoiesis Critical Perspectives on Accounting, 2012
Guilherme Vasconcelos Vilaça
Date Posted: June 10, 2012Last Revised: August 13, 2012
The Use of Real Ratio Management or Accounting Discretion to Manage Efficiency Ratios: Evidence from Nonprofit Managers
Linda M. Parsons ,
Charlotte Pryor
and
Andrea Alston Roberts
Date Posted: June 07, 2012160 downloads
The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations Nonprofit and Voluntary Sector Quarterly, Vol. 41, pp. 1052-1071, 2012. doi: 10.1177/0899764011427597
Gregory D. Saxton
,
Jenn-Shyong Kuo
and
Yi-Cheng Ho
Date Posted: June 05, 2012Last Revised: December 12, 201287 downloads
Going Public: The Role of Accounting and Shareholder Value in Making Sense of an IPO Management Accounting Research, Forthcoming
Kalle Kraus
and
Torkel Strömsten
Date Posted: June 05, 2012
Do the Use of Proceeds Disclosure and Bank Characteristics Affect Bank Underwriters’ Certification Roles? Journal of Business Finance & Accounting, Forthcoming
Katsushi Suzuki
and
Kazuo Yamada
Date Posted: June 04, 201221 downloads
Financial Derivatives in Corporate Tax Avoidance: Why, How, and Who?
Michael P. Donohoe
Date Posted: June 04, 2012110 downloads
Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?
David Schröder and
Andrew Yim
Date Posted: June 03, 201259 downloads
Auditor Reporting Under Section 404: The Association between the Internal Control and Going Concern Audit Opinions Contemporary Accounting Research, Forthcoming
Beng Wee Goh
,
Jayanthi Krishnan and
Dan Li
Date Posted: June 02, 2012Last Revised: April 09, 2013182 downloads
Examining What Best Explains Corporate Credit Risk: Accounting-Based versus Market-Based Models Journal of Business Economics and Management, DOI:10.3846/16111699.2012.720598, Forthcoming
Antonio Trujillo‐Ponce ,
Reyes Samaniego-Medina
and
Clara Cardone-Riportella
Date Posted: June 02, 2012Last Revised: January 29, 2013
The Marketisation of Early Childhood Education and Care (ECEC) in Australia: A Structured Response Financial Accountability & Management, Forthcoming
Susan Newberry and
Deborah Brennan
affiliation not provided to SSRN
Date Posted: June 02, 2012
Are Analysts’ Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?
Andrew C. Call
,
Shuping Chen and
Yen H. Tong
Date Posted: June 01, 201297 downloads
Earnings Quality in Privatized Firms: International Evidence on the Role of State and Private Owners
Hamdi Ben-Nasr
,
Narjess Boubakri and
Jean-Claude Cosset
Date Posted: June 01, 201216 downloads
Sox and Reserve Conservatism among Property-Liability Insurers: A Difference-in-Differences Approach
Wenyen Hsu
Date Posted: June 01, 2012
The Consequences of Protecting Audit Partners’ Personal Assets from the Threat of Liability Journal of Accounting & Economics (JAE), Forthcoming
Clive S. Lennox and
Bing Li
Date Posted: May 31, 2012
Accounting Duality Concept for the Analysis of the Corporate Capital: Scientific and Applied Aspects University of National and World Economy, Sofia, pp. 195-206, 2011, Accounting – Science, Practice, Independence, Yubilee International Scientific Conference, April 2010 ,
Mihail Musov
Date Posted: May 30, 201239 downloads
Challenges and Opportunities in Cross-Country Accounting Research
Elizabeth A. Gordon ,
Adam J. Greiner ,
Mark J. Kohlbeck ,
Steve W. J. Lin and
Hollis Ashbaugh Skaife
Date Posted: May 30, 2012208 downloads
EPS Differences Using Different Earnings Measurement Methods Evidence from Spain Global Journal of Business Research, Vol. 5, No. 4, pp. 69-81, 2010
Francisco Sousa Fernández
and
María Mercedes Carro Arana
Date Posted: May 30, 2012
Analyst Following, Staggered Boards, and Managerial Entrenchment
Pornsit Jiraporn ,
Pandej Chintrakarn and
Young Sang Kim
Date Posted: May 29, 2012Last Revised: June 28, 201274 downloads
Do Analysts Sacrifice Forecast Accuracy for Informativeness?
Henock Louis ,
Amy X. Sun
and
Oktay Urcan
Date Posted: May 29, 2012Last Revised: December 17, 2012189 downloads
The Role of Management Accountants in New Public Management Financial Accountability & Management (FAM), Vol. 28, No. 4, 2012
Gert Paulsson
Date Posted: May 29, 2012
Accounting Standards, Earnings Management, and Earnings Quality
Ralf Ewert
and
Alfred Wagenhofer
Date Posted: May 28, 2012Last Revised: April 30, 2013653 downloads
Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective
Sebahattin Demirkan and
Nan Zhou
Date Posted: May 28, 201274 downloads
Refinancing Pressure and Earnings Management: Evidence from Changes in Short-Term Debt and Discretionary Accruals
L. Paige Fields ,
Manu Gupta
and
Michael S. Wilkins
Date Posted: May 28, 2012Last Revised: February 09, 2013124 downloads
Responsible Tax as Corporate Social Responsibility: The Case of Multinational Enterprises and Effective Tax in India Business and Society, Forthcoming
Alan Muller and
Ans Kolk
Date Posted: May 28, 2012126 downloads
Accounting Based Risk Measurement: An Alternative to CAPM Derived Discount Factors University of York Management School Working Paper No. 68
Steve Toms
Date Posted: May 27, 2012155 downloads
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
Masahiro Enomoto
,
Fumihiko Kimura and
Tomoyasu Yamaguchi
Date Posted: May 27, 2012Last Revised: March 26, 2013378 downloads
The Readiness of Small and Medium Sized Enterprises in Turkey to Basel Regulations in Terms of Qualitative Factors EBES 2012 Istanbul Conference, May 24-26, 2012, Istanbul, Turkey. (ISBN.978-605-61069-5-8)
Hasmet Sarigul
Date Posted: May 26, 201252 downloads
CTC Chile y su Fijación Tarifaria (Tariff Setting of CTC Chile)
Katia L. Rodriguez ,
Washington A. Macias and
Karoline Terán Matamoros
affiliation not provided to SSRN
Date Posted: May 25, 2012Last Revised: May 26, 201253 downloads
Uncertainty and Debt Covenants
Peter R. Demerjian
Date Posted: May 25, 2012Last Revised: January 05, 2013101 downloads
Accounting Choice in Price-Regulated Industries – Unintended Consequences?
Jochen Pierk
and
Matthias Weil
Date Posted: May 24, 2012Last Revised: November 04, 2012114 downloads
Do Firms Shift within Non-Recurring Items to Manage Earnings under SFAS 146?
Divya Anantharaman
,
Masako N. Darrough and
Yong Gyu Lee
Date Posted: May 24, 2012Last Revised: May 26, 201280 downloads
Evidence of Manager Intervention to Avoid Working Capital Deficits
Scott Dyreng
,
William J. Mayew and
Katherine Schipper
Date Posted: May 24, 2012117 downloads
Initial Public Offerings, Earnings Management and Venture Capital: Evidence in Bull and Bear Market Conditions
Jaemin Cho
and
Jaeho Lee
affiliation not provided to SSRN
Date Posted: May 24, 201295 downloads
Management Control Systems and Strategy Alignment after an MBO: A Case Study on the Influence of the Personal Preferences of Dominant Individuals Revista Española de Financiación y Contabilidad – Spanish Journal of Finance and Accounting, Forthcoming,
Xavier Sales
and
Jordi Carenys
Date Posted: May 24, 201235 downloads
The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis Euricse Working Paper No. 35/12
Chiara Carini
,
Ericka Costa
,
Maurizio Carpita
and
Michele Andreaus
Date Posted: May 24, 201259 downloads
Corporate Acquisitions in Australia Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 2-12, 2012
Nigel Stephen Garrow
,
Guy Ford
and
Tom Valentine
affiliation not provided to SSRN
,
Macquarie University - Graduate School of Management
and
University of Western Sydney
Date Posted: May 23, 2012115 downloads
Exploring the Risks of Overstatements and Understatements in Financial Reporting Due to Inflation and Devaluation Gaps Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 13-22, 2012
Cenap Ilter
Date Posted: May 23, 2012114 downloads
Illusions of Control? The Extension of New Public Management Through Corporate Governance Regulation Financial Accountability and Management, Forthcoming
Marie-Soleil Tremblay
Date Posted: May 23, 201245 downloads
Market Integrity and Disclosure Quality Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 23-31, 2012
Barbara Mescher
Date Posted: May 23, 2012109 downloads
Rendicontazione Finanziaria Nella Gestione Ordinaria E Liquidatoria Delle Società Di Capitali (Financial reporting in Ordinary Course of Business and in Liquidation of the Companies) La struttura finanziaria e i bilanci delle società di capitali (The financial structure and the balance sheets of corporations), pp. 433-460,
Luca Boggio
Date Posted: May 23, 201213 downloads
An Actuarial Balance Model for DB PAYG Pension Systems with Disability and Retirement Contingencies
Manuel Ventura-Marco
and
Carlos Vidal-Meliá
Date Posted: May 22, 2012Last Revised: September 14, 201229 downloads
An Examination of Carbon Disclosure Practices in India
Manoj Subhash Kamat and
Manasvi Manoj Kamat
Date Posted: May 22, 2012
Bank Earnings Management and Tail Risk during the Financial Crisis
Lee J. Cohen
,
Marcia Millon Cornett ,
Alan J. Marcus and
Hassan Tehranian
Date Posted: May 22, 2012Last Revised: November 11, 2012167 downloads
Inaccurate Productive Information in a Model of Adverse Selection and Moral Hazard
Samuel C. A. Pereira
Date Posted: May 22, 2012Last Revised: October 12, 201221 downloads
Tax-Optimal Step-Up and Imperfect Loss Offset BuR Business Research Journal, Vol. 5, No. 1, pp. 8-23, May 2012
Markus Diller
affiliation not provided to SSRN
Date Posted: May 22, 201220 downloads
Are Different Markets Equally Valuing Non-Controlling Interests? A Cross-Country Comparison Approach
Ana Isabel Lopes
and
Isabel Costa Lourenço
Date Posted: May 21, 2012Last Revised: February 05, 201334 downloads
Impact of Mandatory Adoption of IFRS on the U.S. Independent Audits
Francisco Rodríguez Gálvez
affiliation not provided to SSRN
Date Posted: May 21, 2012252 downloads
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