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JEL Code: M4
5,290,354 Total downloads
Showing Papers 1,201 - 1,250 of 13,018
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Accounting for Human Resources in Financial Services
Suresh Cuganesan
Date Posted: August 30, 20061082 downloads
Earnings Guidance and Managerial Myopia
Mei Cheng ,
K.R. Subramanyam and
Yuan Zhang
Date Posted: November 25, 20051082 downloads
The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach University of Minnesota Working Paper
Pervin K. Shroff ,
Ramgopal Venkataraman
and
Suning Zhang
Date Posted: July 08, 20041082 downloads
Why Was Internet IPO Underpricing So Severe?
Larry DuCharme ,
Shivaram Rajgopal and
Stephan Sefcik
Date Posted: October 04, 20011082 downloads
Stock Option Plans for Non-Executive Employees EFA 0419
John E. Core and
Wayne R. Guay
Date Posted: February 15, 20001081 downloads
Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies University of Texas at Austin, Department of Accounting Working Paper
Leslie D. Hodder ,
Mark J. Kohlbeck and
Mary Lea McAnally
Date Posted: April 27, 20011080 downloads
Auditor Conservatism and Investment Efficiency Accounting Review, Forthcoming, Chicago GSB Research Paper No. 08-03
Tong Lu
and
Haresh Sapra
Date Posted: July 17, 2008Last Revised: February 13, 20091080 downloads
Returns Momentum, Returns Reversals and Earnings Surprises
Leonard C. Soffer and
Beverly R. Walther
Date Posted: March 17, 20001080 downloads
Application of Stakeholder Theory to the Quantity and Quality of Australian Voluntary Corporate Environmental Disclosures
Pamela Kent
and
Christopher Chan
Date Posted: October 28, 20031079 downloads
Financial Analysis of Palestinian Local Government
Nidal Rashid Sabri
and
Rania Yaser Jaber
Date Posted: February 26, 20081079 downloads
Global Evidence on Incentives for Voluntary Accounting Disclosures and the Effect on Cost of Capital University of Missouri at Columbia, College of Business Working Paper
Jere R. Francis ,
Inder K. Khurana and
Raynolde Pereira
Date Posted: November 10, 20031079 downloads
An Empirical Investigation of the True and Fair Override LBS Accounting Subject Area Working Paper No. ACCT031, Rock Center for Corporate Governance Working Paper No. 44, Journal of Business, Finance and Accounting, pp. 1-30, January/March 2009
Gilad Livne and
Maureen F. McNichols
Date Posted: February 19, 2003Last Revised: September 29, 20091078 downloads
Creditors' and Shareholders' Reporting Demands in Public Versus Private Firms: Evidence from Europe AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Contemporary Accounting Research, Forthcoming
Erik Peek ,
Rick Cuijpers
and
Willem Buijink
Date Posted: March 03, 2004Last Revised: September 18, 20091078 downloads
Earnings Management Around Initial Public Offerings: A Re-Examination Rock Center for Corporate Governance Working Paper No. 23
Chris Armstrong ,
George Foster
and
Daniel J. Taylor
Date Posted: June 18, 2008Last Revised: April 04, 20121078 downloads
Private Information, Earnings Manipulations, and Executive Stock Option Exercises
Eli Bartov and
Partha Mohanram
Date Posted: February 02, 20041078 downloads
Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings
Wonsun D. Paek ,
Lucy Huajing Chen and
Heibatollah Sami
Date Posted: February 21, 20071077 downloads
Does Audit Quality Matter More for Firms with High Investment Opportunities? Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009
Kam Wah Lai
Date Posted: May 24, 2002Last Revised: January 19, 20111077 downloads
Accounting is an Evolved Economic Institution Foundations and Trends in Accounting, Vol. 2, No. 1-2, pp. 1-174, 2008, Emory University Law and Economics Research Paper No. 08-33
Gregory B. Waymire and
Sudipta Basu
Date Posted: July 07, 2008Last Revised: February 03, 20091076 downloads
Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis Journal of Banking and Finance, Vol. 35, No. 11, 2011
Justin Y. Jin
,
Kiridaran (Giri) Kanagaretnam and
Gerald J. Lobo
Date Posted: March 02, 2011Last Revised: February 01, 20121075 downloads
Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?
Joachim Gassen
Date Posted: February 20, 2008Last Revised: April 11, 20081075 downloads
Do Short Sellers Front-Run Insider Sales? MIT Sloan Research Paper No. 4706-08
Mozaffar Khan
and
Hai Lu
Date Posted: June 05, 2008Last Revised: March 03, 20131075 downloads
The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption
Messod Daniel Beneish ,
Brian P. Miller
and
Teri Lombardi Yohn
Date Posted: May 18, 2009Last Revised: March 06, 20121075 downloads
An Integrative Framework for Reporting in Social Entrepreneurship
Ann-Kristin Achleitner
,
Alexander Bassen
and
Barbara Roder
Date Posted: January 10, 2009Last Revised: June 15, 20091074 downloads
How to Avoid Mistakes in Valuation - Comment to 'Consistency in Valuation: A Practical Guide' by Velez-Pareja and Burbano-Perez and Some Pedagogical Notes on Valuation and Costs of Capital
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 10, 20101074 downloads
Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes Accounting Review, Vol. 84, No. 3, p. 839, 2009
Udi Hoitash
,
Rani Hoitash
and
Jean C. Bedard
Date Posted: December 29, 2006Last Revised: December 05, 20121073 downloads
More than Words: Quantifying Language to Measure Firms' Fundamentals 9th Annual Texas Finance Festival
Paul C. Tetlock ,
Maytal Saar-Tsechansky
and
Sofus Macskassy
Date Posted: August 13, 20061073 downloads
Balance Sheet Information and Future Stock Returns
Richard G. Sloan and
A. Irem Tuna
Date Posted: July 23, 20061072 downloads
Earnings Preannouncements
Leonard C. Soffer ,
S. Ramu Thiagarajan and
Beverly R. Walther
Date Posted: January 30, 19981072 downloads
Economics of Transfer Pricing Reviewed
Tomas Buus
and
Jaroslav Brada
Date Posted: January 02, 2007Last Revised: December 19, 20101072 downloads
CEO Turnover and Properties of Accounting Information JAE Boston Conference 2002
Ellen Engel ,
Rachel M. Hayes and
Xue Wang
Date Posted: February 17, 20031071 downloads
Performance Budgeting
Is Accrual Accounting Required? IMF Working Paper No. 02/240
Jack Diamond
Date Posted: February 15, 20061071 downloads
Determinants of Revenue Reporting Practices for Internet Firms
Robert M. Bowen ,
Angela K. Davis and
Shivaram Rajgopal
Date Posted: January 25, 20011070 downloads
The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing - Not Decreasing
Myungsun Kim and
William Kross
Date Posted: March 16, 20021070 downloads
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications Rotman School of Management Working Paper No. 07-04
Ole-Kristian Hope ,
Yuan Ding
,
Thomas Jeanjean
and
Hervé Stolowy
Date Posted: December 15, 20051069 downloads
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
Mark H. Lang ,
Jana Smith Raedy and
Wendy M. Wilson
Date Posted: March 03, 20041069 downloads
Internal Control Weaknesses and Client Risk Management Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Randal J. Elder ,
Yan Zhang ,
Jian Zhou and
Nan Zhou
Date Posted: December 08, 2008Last Revised: December 16, 20091069 downloads
Mandatory IFRS Adoption and Institutional Investment Decisions The Accounting Review, 87:6, November 2012, Forthcoming
Annita Florou
and
Peter F. Pope
Date Posted: March 19, 2009Last Revised: June 01, 20121069 downloads
Earnings Management? Alternative Explanations for Observed Discontinuities in the Frequency Distribution of Earnings, Earnings Changes, and Analyst Forecast Errors
Cindy Durtschi and
Peter D. Easton
Date Posted: November 15, 20041068 downloads
Earnings Quality, Off-Balance Sheet Risk, and the Financial-Components Approach to Accounting for Transfers of Financial Assets
Flora Niu and
Gordon D. Richardson
Date Posted: December 08, 20041068 downloads
Executive Stock Options and Earnings Management - A Theoretical and Empirical Analysis AFA 2006 Boston Meetings Paper
Ohad Kadan and
Jun Yang
Date Posted: November 09, 20041068 downloads
To Plug or Not to Plug, That is the Question: No Plugs, No Circularity: A Better Way to Forecast Financial Statements (Proyección de Estados Financieros sin Cuentas de Cuadre (Plugs)) Escritos Contables, Vol 1, No. 1, 2010, Bahía Blanca, Argentina,
Ignacio Velez-Pareja
Date Posted: August 07, 2008Last Revised: June 24, 20121067 downloads
A Prescription to Retire the Rhetoric of 'Principles-Based Systems' in Corporate Law, Securities Regulation and Accounting Boston College Law School Research Paper No. 127, Vanderbilt Law Review, Vol. 60, October-November 2007
Lawrence A. Cunningham
Date Posted: March 13, 20071065 downloads
Accruals and Aggregate Stock Market Returns Journal of Financial Economics, Forthcoming
David A. Hirshleifer ,
Kewei Hou and
Siew Hong Teoh
Date Posted: November 21, 2005Last Revised: October 19, 20081065 downloads
The Dark Side of Outside Directors: Do They Quit When They are Most Needed? Charles A. Dice Center Working Paper No. 2010-7, Fisher College of Business Working Paper No. 2010-03-007, Swiss Finance Institute Research Paper No. 10-17, ECGI - Finance Working Paper No. 281/2010
Rüdiger Fahlenbrach ,
Angie Low and
Rene M. Stulz
Date Posted: April 12, 2010Last Revised: September 27, 20101065 downloads
Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and
Sally K. Widener
Date Posted: November 02, 20051064 downloads
Dividend Policy and Accounting-Based Valuation
Yi-Mien Lin
,
Yun-Sheng Hsu
and
Woody M. Liao
Date Posted: July 22, 20051062 downloads
Does Public Ownership of Equity Improve Earnings Quality? Harvard Business School Research Paper No. 09-105, Accounting Review, Forthcoming
Dan Givoly
,
Carla Hayn and
Sharon P. Katz
Date Posted: April 23, 2007Last Revised: July 27, 20111062 downloads
The Impact of the Degree of Operating Leverage on Stock Returns: An Empirical Study in the Brazilian Market Dantas, J. A.; Medeiros, O. R.; Lustosa, P. R. B. Revista de Contabilidade e Financas. Sao Paulo, n. 41, Mai/Ago, 2006.
Paulo Roberto B. Lustosa and
Jose Alves Dantas
Date Posted: March 23, 2006Last Revised: April 20, 20121062 downloads
The Impact of Increased Accounting Disclosure on Information Asymmetry: A Case of Implementing New Auditing Standards in Emerging Markets
Haiyan Zhou
Date Posted: April 13, 20051061 downloads
A Risk Perspective on Fraudulent Financial Reporting Canadian Accounting Perspectives, Vol. 7, No. 3, 2008
Wally Smieliauskas
Date Posted: January 05, 2006Last Revised: August 10, 20081060 downloads
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