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JEL Code: G3
10,148,356 Total downloads
Showing Papers 11,151 - 11,200 of 24,448
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Splitting Up Value: A Critical Review of Residual Income Theories
European Journal of Operational Research, Vol. 198, No. 1, pp. 1-22, October 2009
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: September 16, 2008
Last Revised: September 17, 2010
Accepted Paper Series
341 downloads
When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors
Auditing: A Journal of Practice & Theory, Forthcoming
Lawrence J. Abbott ,
Katherine Gunny
and
Tracey Chunqi Zhang
University of Memphis
,
University of Colorado at Boulder - Department of Accounting
and
Singapore Management University - School of Accountancy
Date Posted: September 15, 2008
Last Revised: April 17, 2013
Accepted Paper Series
505 downloads
Métodos de valoración de empresas (Company Valuation Methods)
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: September 15, 2008
Last Revised: April 27, 2013
Working Paper Series
3923 downloads
'Say on Pay': Cautionary Notes on the UK Experience and the Case for Shareholder Opt-In
Columbia Law and Economics Working Paper No. 336, ECGI - Law Working Paper No. 117/2009
Jeffrey N. Gordon
Columbia Law School
Date Posted: September 15, 2008
Last Revised: August 11, 2009
Working Paper Series
1218 downloads
Ownership Structure and Stock Market Returns
Cristina Cella
Stockholm School of Economics
Date Posted: September 15, 2008
Last Revised: December 15, 2009
Working Paper Series
336 downloads
Some Explanations to What's Wrong with the Economic Value Added?
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: September 15, 2008
Working Paper Series
654 downloads
Stock Price Response to Mandatory Disclosure of Ownership Changes: Evidence from France
21st Australasian Finance and Banking Conference 2008 Paper
Rim Zaabar
Ceram Business School
Date Posted: September 15, 2008
Working Paper Series
55 downloads
The Effects of Succession Choice Surrounding CEO Turnover Announcements: Evidence from Marathon Successions
Financial Management, Forthcoming
Vincent Intintoli
Southern Illinois University at Carbondale
Date Posted: September 15, 2008
Last Revised: November 13, 2012
Working Paper Series
274 downloads
The Impact of Corporate Governance on IFRS Adoption Choices
Arnt Verriest ,
Ann Gaeremynck and
Daniel B. Thornton
Tilburg University
,
KU Leuven
and
Queen's University
Date Posted: September 15, 2008
Last Revised: November 07, 2011
Working Paper Series
1568 downloads
The Relation Between Price and Performance in the Mutual Fund Industry
Journal of Finance, Forthcoming
Javier Gil-Bazo and
Pablo Ruiz-Verdú
Universitat Pompeu Fabra
and
Universidad Carlos III de Madrid
Date Posted: September 15, 2008
Accepted Paper Series
Employment and Wage Effects of Privatization: Evidence from Hungary, Romania, Russia, and Ukraine
IZA Discussion Paper No. 3688
J. David Brown ,
John S. Earle and
Almos Telegdy
US Census Bureau Center for Economic Studies
,
George Mason University - School of Public Policy
and
Hungarian Academy of Sciences (HAS) - Research Centre for Economic and Regional Studies
Date Posted: September 14, 2008
Working Paper Series
216 downloads
A Note on Changes in REIT Liquidity: The Role of 'New REITs'
Rebel A. Cole
Driehaus College of Business at DePaul University
Date Posted: September 14, 2008
Working Paper Series
73 downloads
Balance Sheet Conservatism and Debt Contracting
Jayanthi Sunder
,
Shyam V. Sunder and
Jingjing Zhang
University of Arizona - Eller College of Management
,
University of Arizona
and
Northwestern University - Department of Accounting Information & Management
Date Posted: September 14, 2008
Last Revised: May 05, 2011
Working Paper Series
527 downloads
Capital Structure across Industries
International Journal of the Economics of Business, Vol. 15, No. 2, 2008
Magnus Talberg
,
Christian Winge
,
Stein Frydenberg
and
Sjur Westgaard
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
Sor Trondelag University College - Trondheim Business School
and
Norwegian University of Science and Technology (NTNU) - Department of Industrial Economics and Technology
Date Posted: September 14, 2008
Accepted Paper Series
Accounting Conservatism and Cost of Capital: An International Analysis
Xi Li
Temple University - Fox School of Business and Management
Date Posted: September 13, 2008
Last Revised: December 14, 2010
Working Paper Series
922 downloads
Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
Journal of Accounting Research, Forthcoming
W. Brooke Elliott ,
Susan D. Krische and
Mark E. Peecher
University of Illinois at Urbana-Champaign
,
American University - Kogod School of Business
and
University of Illinois College of Law
Date Posted: September 13, 2008
Last Revised: August 16, 2012
Working Paper Series
334 downloads
The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Feng Li
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: September 13, 2008
Working Paper Series
495 downloads
Valoración de empresas por descuento de flujos: 10 métodos y 7 teorías (Valuing Companies by Cash Flow Discounting: 10 Methods and 7 Theories) (in Spanish)
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: September 12, 2008
Last Revised: April 30, 2013
Working Paper Series
3814 downloads
Managerial Attributes and Executive Compensation
Review of Financial Studies, Forthcoming, AFA 2010 Atlanta Meetings Paper
John R. Graham ,
Si Li
and
Jiaping Qiu
Duke University - Fuqua School of Business
,
Wilfrid Laurier University - School of Business & Economics
and
McMaster University - Michael G. DeGroote School of Business
Date Posted: September 12, 2008
Last Revised: June 09, 2011
Accepted Paper Series
1515 downloads
Rising Income Inequality: Technology, or Trade and Financial Globalization?
International Monetary Fund Working Paper No. WP/08/185
Florence Jaumotte ,
Subir Lall
and
Chris Papageorgiou
Organization for Economic Co-Operation and Development (OECD)
,
International Monetary Fund (IMF)
and
International Monetary Fund (IMF) - Research Department
Date Posted: September 12, 2008
Working Paper Series
142 downloads
What Value for Marketability?
Anthony J. Anderson
and
Michael S. Long
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
and
Rutgers University at Newark
Date Posted: September 12, 2008
Working Paper Series
84 downloads
Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns
Review of Quantitative Finance and Accounting, Forthcoming
Judson Caskey
and
Kyle Peterson
University of Texas at Austin - Red McCombs School of Business
and
University of Oregon - Charles H. Lundquist School of Business
Date Posted: September 11, 2008
Last Revised: March 05, 2013
Accepted Paper Series
Accelerated Equity Offers and Firm Quality
Don M. Autore
,
Irena Hutton
and
Tunde Kovacs
Florida State University - College of Business
,
Florida State University - The College of Business
and
Northeastern University - Finance and Insurance Area
Date Posted: September 11, 2008
Last Revised: December 05, 2012
Working Paper Series
185 downloads
Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation
Accounting Review, Vol. 87, No. 2, 2012
Judson Caskey
and
John S. Hughes
University of Texas at Austin - Red McCombs School of Business
and
University of California at Los Angeles
Date Posted: September 11, 2008
Last Revised: January 17, 2013
Accepted Paper Series
Changing the Paradigm of Stock Ownership: From Concentrated Towards Dispersed Ownership? Evidence from Brazil and Consequences for Emerging Countries
3rd Annual Conference on Empirical Legal Studies Papers
Érica Gorga
Getulio Vargas Foundation Law School at Sao Paulo (DIREITO GV)
Date Posted: September 11, 2008
Working Paper Series
493 downloads
Connections or Performance: What Determines Turnover of Bankers?
21st Australasian Finance and Banking Conference 2008 Paper
Clara Graziano
Università degli Studi di Udine - Department of Economics
Date Posted: September 11, 2008
Working Paper Series
81 downloads
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Weili Ge
and
Dawn A. Matsumoto
University of Washington - Michael G. Foster School of Business
and
University of Washington - Department of Accounting
Date Posted: September 11, 2008
Last Revised: October 27, 2010
Working Paper Series
1019 downloads
Do Improvements in the Institutional Environment Result into a Better Financial Statement Quality?
Arnt Verriest ,
Laurens Cherchye
and
Ann Gaeremynck
Tilburg University
,
KU Leuven
and
KU Leuven
Date Posted: September 11, 2008
Working Paper Series
Does the Adoption of an Information-Connected Approach Reduce Insider Trading?
21st Australasian Finance and Banking Conference 2008 Paper
Yuen Teen Mak ,
John M. Sequeira
,
Luh Luh Lan and
Jocelyn Tan
National University of Singapore (NUS) - Department of Accounting
,
Watson Wyatt Worldwide
,
National University of Singapore - Faculty of Law
and
affiliation not provided to SSRN
Date Posted: September 11, 2008
Working Paper Series
100 downloads
Dynamic Voluntary Disclosure with Endogenous Proprietary Costs
Jeremy Bertomeu and
Pierre Jinghong Liang
CUNY Baruch College
and
Carnegie Mellon University - Tepper School of Business
Date Posted: September 11, 2008
Working Paper Series
116 downloads
Earnings Quality and Future Capital Investment: Evidence From Discretionary Accruals*
Vicki Wei Tang
and
Kevin K. Li
Georgetown University - Robert Emmett McDonough School of Business
and
University of Toronto - Rotman School of Management
Date Posted: September 11, 2008
Working Paper Series
192 downloads
Economic Consequences of Recognizing Off-Balance Sheet Activities*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Date Posted: September 11, 2008
Last Revised: February 11, 2009
Working Paper Series
630 downloads
Equity Compensation Plans after SFAS 123 (R)*
Rogelio J. Cardona
University of Puerto Rico-Rio Piedras
Date Posted: September 11, 2008
Working Paper Series
126 downloads
Executive Options with Inflated Equity Prices
Linus Wilson and
Yan Wu
University of Louisiana at Lafayette - College of Business Administration
and
Wilfrid Laurier University
Date Posted: September 11, 2008
Last Revised: June 04, 2010
Working Paper Series
91 downloads
Executive Overconfidence and the Slippery Slope to Financial Misreporting
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Catherine M. Schrand and
Sarah L. C. Zechman
University of Pennsylvania - Accounting Department
and
University of Chicago - Booth School of Business
Date Posted: September 11, 2008
Last Revised: November 25, 2011
Working Paper Series
1692 downloads
Firms’ Propensity to Report Cash Flow and Earnings Surprises of Divergent Signs
Lawrence D. Brown and
Arianna S. Pinello
Temple University
and
Florida Gulf Coast University
Date Posted: September 11, 2008
Last Revised: July 25, 2011
Working Paper Series
169 downloads
Government and Business Nexus: Evidence from Japan
21st Australasian Finance and Banking Conference 2008 Paper
Manoj Raj
and
Takeshi Yamada
affiliation not provided to SSRN
and
University of Adelaide - Business School
Date Posted: September 11, 2008
Last Revised: January 31, 2013
Working Paper Series
4 downloads
In Good Times or in Bad? Market Conditions, Fundamentals, and the Equity Issuance Decision
Alexander W. Butler and
Jay Y. Li
Rice University - Jesse H. Jones Graduate School of Business
and
City University of Hong Kong
Date Posted: September 11, 2008
Last Revised: September 08, 2010
Working Paper Series
132 downloads
Information Asymmetries, Agency Costs and Venture Capital Exit Outcomes
Venture Capital, An International Journal of Entrepreneurial Finance, Vol. 10, pp. 197-231, 2008
Douglas Cumming and
Sofia Johan
York University - Schulich School of Business
and
York University - Schulich School of Business
Date Posted: September 11, 2008
Last Revised: October 16, 2008
Accepted Paper Series
402 downloads
Interaction Effects of Restructuring Decisions on Operating Profit Following Performance Shocks
Journal of Economics and Business, Forthcoming
Alfred Yawson
City University London - Sir John Cass Business School
Date Posted: September 11, 2008
Last Revised: September 26, 2008
Accepted Paper Series
47 downloads
Managers' Incentives to Avoid Meeting or Beating Earnings Expectations: The Role of Open Market Repurchases
Bruce K. Billings ,
Richard M. Morton and
Tianming (Tim) Zhang
Florida State University - Department of Accounting
,
Florida State University - Department of Accounting
and
Florida State University - Department of Accounting
Date Posted: September 11, 2008
Last Revised: January 12, 2009
Working Paper Series
132 downloads
Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Helena Isidro and
Ana Cristina Marques
ISCTE IUL Business School
and
NOVA School of Business and Economics
Date Posted: September 11, 2008
Last Revised: September 25, 2008
Working Paper Series
271 downloads
Product Market Competition and Accounting Conservatism
Dan S. Dhaliwal ,
Shawn X. Huang
,
Inder K. Khurana and
Raynolde Pereira
University of Arizona - Department of Accounting
,
University of Arkansas
,
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
and
University of Missouri at Columbia - School of Accountancy
Date Posted: September 11, 2008
Last Revised: January 30, 2009
Working Paper Series
775 downloads
Quantifying Managerial Ability: A New Measure and Validity Tests
Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Peter R. Demerjian
,
Baruch Lev and
Sarah E. McVay
Emory University - Department of Accounting
,
New York University - Stern School of Business
and
University of Washington
Date Posted: September 11, 2008
Last Revised: November 13, 2011
Working Paper Series
1233 downloads
Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Pepa Kraft
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: September 11, 2008
Last Revised: November 06, 2012
Working Paper Series
781 downloads
Risk Measurement and Management in a Crisis-Prone World
Woon K. Wong
and
Laurence Copeland
IMRU, Cardiff Business School
and
Cardiff University - Cardiff Business School
Date Posted: September 11, 2008
Working Paper Series
186 downloads
Single vs. Multiple Discount Rates: How to Limit 'Influence Costs' in the Capital Allocation Process
John D. Martin and
Sheridan Titman
Baylor University - Department of Finance, Insurance & Real Estate
and
University of Texas at Austin - Department of Finance
Date Posted: September 11, 2008
Working Paper Series
The Benefits of Financial Statement Comparability
Gus De Franco
,
S.P. Kothari
and
Rodrigo S. Verdi
University of Toronto - Rotman School of Management
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
Massachusetts Institute of Technology (MIT)
Date Posted: September 11, 2008
Last Revised: March 15, 2011
Working Paper Series
1747 downloads
The Corporate Social Responsibility (CSR) Trend
Journal of Applied Corporate Finance, Vol. 20, No. 1, pp. 96-108, Winter 2008
Barbara A. Lougee and
James S. Wallace
University of San Diego - School of Business Administration
and
Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: September 11, 2008
Accepted Paper Series
The Influence of Myopic R&D Investment Decisions on Earnings Growth
Airu Yen
Northeastern Illinois University - College of Business and Management
Date Posted: September 11, 2008
Working Paper Series
79 downloads
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