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489,242
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228,655
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JEL Code: M41
4,312,366 Total downloads
Showing Papers 1,201 - 1,250 of 9,467
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The Non-Linear Relation between Price Competition and Cost Allocation Refinement
Sandra Wallace
University of Melbourne - Department of Accounting
Date Posted: January 22, 2013
Working Paper Series
51 downloads
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
British University in Egypt
and
Loughborough University
Date Posted: August 01, 2012
Accepted Paper Series
386 downloads
The Net Profits Puzzle
Columbia Law Review, March 1997.
Victor P. Goldberg
Columbia Law School
Date Posted: February 05, 1997
Accepted Paper Series
The Negative Spillover Effects of CEO Turnovers: Evidence from Firm-Supplier Relationships
Vincent Intintoli
,
Matthew A. Serfling
and
Sarah Shaikh
Southern Illinois University at Carbondale
,
University of Arizona - Eller College of Management
and
University of Arizona - Department of Accounting
Date Posted: November 21, 2012
Last Revised: March 15, 2013
Working Paper Series
59 downloads
The Negative Effect of the Marriage Penalty Tax on American Society
Academy of Accounting and Financial Studies Journal, Vol. 13, No. 1, pp. 103-125, 2009
Frederick J. Feucht
,
Murphy Smith and
Robert Strawser
Prairie View A&M University
,
Murray State University - College of Business
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 07, 2010
Last Revised: December 16, 2010
Accepted Paper Series
90 downloads
The Nature of Capital and the Money-Goods Economy in a Contemporary Energetics Approach
General Accounting Theory Working Paper No. 68/KR/1/2004/S/178
Mieczyslaw Dobija
and
Bartosz Kurek
Cracow University of Economics
and
Cracow University of Economics - Department of Accounting
Date Posted: March 31, 2006
Working Paper Series
126 downloads
The Nature and Implications of Acquisition Goodwill
Thomas Z. Lys ,
Linda Vincent and
Nir Yehuda
Northwestern University - Kellogg School of Management
,
Northwestern University
and
Northwestern University - Department of Accounting Information & Management
Date Posted: April 05, 2011
Last Revised: March 15, 2012
Working Paper Series
1396 downloads
The Myth of Shareholder Ownership and Its Implications for Accounting
Todd L. Sayre
University of San Francisco - School of Business and Management
Date Posted: August 30, 2009
Last Revised: October 12, 2009
Working Paper Series
135 downloads
The Multinational Advantage
Chicago Booth Research Paper No. 11-37, Fama-Miller Working Paper
Drew Creal
,
Leslie A. Robinson ,
Jonathan L. Rogers and
Sarah L. C. Zechman
University of Chicago - Booth School of Business - Econometrics and Statistics
,
Dartmouth College - Tuck School of Business
,
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: September 28, 2011
Last Revised: April 10, 2013
Working Paper Series
534 downloads
The Multidimensionality of Firm Size
Merridee L. Bujaki
and
Alan J. Richardson
Carleton University - Eric Sprott School of Business
and
University of Windsor - Odette School of Business
Date Posted: October 26, 1998
Working Paper Series
The Mother of All Conflicts: Auditors and Their Clients
Illinois Public Law Research Paper No. 04-13
Richard L. Kaplan
University of Illinois College of Law
Date Posted: July 20, 2004
Working Paper Series
1144 downloads
The Monitoring Effectiveness of Co-Opted Audit Committees
Cory A. Cassell ,
Linda A. Myers ,
Roy Schmardebeck and
Jian Zhou
University of Arkansas
,
University of Arkansas
,
University of Arkansas
and
University of Hawaii at Manoa
Date Posted: January 31, 2013
Working Paper Series
66 downloads
The Monetary Benefit of Cooperation in Regulatory Enforcement Actions for Financial Misrepresentation
Rebecca Files
,
Gerald S. Martin and
Stephanie J. Rasmussen
University of Texas at Dallas
,
American University - Kogod School of Business
and
University of Texas at Arlington
Date Posted: March 22, 2012
Working Paper Series
60 downloads
The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems
Journal of Applied Corporate Finance, Vol. 6, No. 4, Winter 1994
Michael C. Jensen
Harvard Business School
Date Posted: May 07, 2004
Accepted Paper Series
1023 downloads
The Moderating Valuation Effects of the Organizational Form of Flow Through Entities
James A. DiGabriele
Montclair State University
Date Posted: December 27, 2009
Working Paper Series
109 downloads
The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance
Contemporary Accounting Research, Vol. 24, No. 3, 2007
Rajiv D. Banker and
Raj Mashruwala
Temple University - Fox School of Business and Management
and
University of Calgary - Haskayne School of Business
Date Posted: May 05, 2011
Accepted Paper Series
The Mitigating Effect of Audit Committee Financial Expertise on the Voluntary Adoption of Clawback Policies
Yan Zhang and
Nan Zhou
State University of New York at Binghamton - School of Management
and
State University of New York at Binghamton - School of Management
Date Posted: October 12, 2012
Working Paper Series
The Mispricing of Abnormal Accruals
The Accounting Review, Vol. 76, July 2001, pp. 357-373
Hong Xie
University of Kentucky - Von Allmen School of Accountancy
Date Posted: June 03, 2005
Accepted Paper Series
The Mismatching of Apv and the Dcf in Brealey, Myers and Allen 8th Edition of Principles of Corporate Finance, 2006 (La Discrepancia Entre El Apv Y El Dcf En La 8va EdicióN De Brealey, Myers Y Allen, Principles of Corporate Finance, 2006)
Ignacio Velez-Pareja and
Joseph Tham
Master Consultores
and
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: September 22, 2006
Working Paper Series
387 downloads
The Mismatching of APV and the DCF in Brealey, Myers and Allen 8th Edition of Principles of Corporate Finance, 2006
Ignacio Velez-Pareja and
Joseph Tham
Master Consultores
and
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: September 21, 2006
Working Paper Series
723 downloads
The Misalignment between Accounting Education and Practice in Ethiopia: A Resource Dependence Perspective
AFAANZ Conference, Darwin, Australia, July 2011
Belete J. Bobe
and
Dessalegn Getie Mihret
Deakin University
and
University of New England (Australia) - UNE Business School
Date Posted: March 03, 2013
Working Paper Series
20 downloads
The Membership of the Accounting Principles Board
Research in Accounting Regulation, Vol. 19, 2006
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 28, 2006
Accepted Paper Series
The Mediating Effects of Time Management on Accounting Students' Perception of Time Pressure, Satisfaction with the Major, and Academic Performance.
,
David Donnelly
,
Stacy E. Kovar
and
Dann Fisher
University of Missouri at Kansas City - Department of Accountancy
,
Kansas State University - College of Business Administration
and
Kansas State University
Date Posted: January 10, 2005
Working Paper Series
462 downloads
The Measurements and Determinants of Budgetary Slack: Empirical Evidence of Listed Companies in Thailand
Pornpan Damrongsukniwat
,
Danuja Kunpanitchakit
and
Supol Durongwatana
Chulalongkorn University - Department of Accounting
,
Chulalongkorn University - Department of Accounting
and
Chulalongkorn University - Department of Statistics
Date Posted: August 16, 2011
Last Revised: April 05, 2013
Working Paper Series
9 downloads
The Measurement Gap in Paying for Performance: Actual and Preferred Measures
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Jeffrey Shields
and
Lourdes F. White
University of Southern Maine - School of Business
and
University of Baltimore - Merrick School of Business
Date Posted: April 06, 2004
Working Paper Series
The Mathematics of the Degree of Operating Leverage in Respect of Non-Linear Profit Functions
Research Journal of Economics and Business Studies ( ISSN : 2251-1555 ) , Volume 02 , No. 04 , February 2013
Sandip Sinha
Dwijendralal College
Date Posted: June 13, 2011
Last Revised: February 04, 2013
Accepted Paper Series
The Materiality of Earnings Surprise
William R. Kinney, Jr. ,
David Burgstahler and
Roger D. Martin
University of Texas at Austin - Department of Accounting
,
University of Washington - Department of Accounting
and
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: August 09, 1999
Working Paper Series
1471 downloads
The Market’s Reaction to Unexpected Earnings Thresholds
Journal of Business Finance and Accounting, Forthcoming
Don Herrmann ,
Ole-Kristian Hope ,
Jeff L. Payne and
Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting
,
University of Toronto - Rotman School of Management
,
University of Kentucky - Von Allmen School of Accountancy
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: August 08, 2010
Accepted Paper Series
77 downloads
The Market’s Reaction to Unexpected Earnings Thresholds
Don Herrmann ,
Ole-Kristian Hope ,
Jeff L. Payne and
Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting
,
University of Toronto - Rotman School of Management
,
University of Kentucky - Von Allmen School of Accountancy
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: April 24, 2010
Last Revised: July 29, 2010
Working Paper Series
204 downloads
The Market’s Assessment of the Probability of Meeting or Beating the Consensus
Guang Ma
and
Stanimir Markov
National University of Singapore
and
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 04, 2011
Last Revised: May 24, 2012
Working Paper Series
106 downloads
The Marketing Role of Ipos: Evidence from Internet Stocks
Simon School of Business Working Paper No. FR 01-15
Elizabeth A. Demers and
Katharina Lewellen
University of Virginia (UVA) - Darden School of Business
and
Dartmouth College - Tuck School of Business
Date Posted: August 30, 2001
Working Paper Series
900 downloads
The Market Value Impact of Brand Value Announcements
Marie Dutordoir
,
Frank Verbeeten
and
Dominique De Beijer
University of Manchester - Manchester Business School
,
Amsterdam Business School
and
affiliation not provided to SSRN
Date Posted: August 18, 2010
Last Revised: July 02, 2012
Working Paper Series
134 downloads
The Market Valuation of R&D Expenditures
Baruch Lev and
Paul Zarowin
New York University - Stern School of Business
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: January 11, 1999
Working Paper Series
The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations
Mary Harris Stanford and
Karl A. Muller
Texas Christian University - Department of Accounting
and
Pennsylvania State University - Department of Accounting
Date Posted: April 06, 1998
Working Paper Series
The Market Valuation of Firm Reputation
Ervin L. Black Sr. ,
Thomas A. Carnes and
Vernon J. Richardson
Brigham Young University - Marriott School of Management
,
Berry College - Campbell School of Business
and
University of Arkansas at Fayetteville
Date Posted: April 12, 1999
Working Paper Series
1729 downloads
The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies
Accounting Review, April 2004
Peter Clarkson ,
Yue Li and
Gordon D. Richardson
University of Queensland - Business School
,
University of Toronto - Joseph Rotman School of Management
and
University of Toronto - Rotman School of Management
Date Posted: October 20, 2003
Accepted Paper Series
The Market Valuation of Biotechnology Firms and Biotechnology R&D
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 20, 2001
Working Paper Series
2173 downloads
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?
Journal of Business Finance and Accounting, Forthcoming
Vasiliki E. Athanasakou
,
Norman C. Strong and
Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting
,
University of Manchester - Manchester Business School
and
University of Manchester - Manchester Business School
Date Posted: October 16, 2007
Last Revised: October 27, 2010
Accepted Paper Series
513 downloads
The Market Reaction to the Strategic Use of Interest Rate Swaps
Michael W. Faulkender ,
Nicole Thorne Jenkins and
Chandra Seethamraju
University of Maryland - Robert H. Smith School of Business
,
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
and
Mellon Capital Management
Date Posted: September 15, 2006
Working Paper Series
246 downloads
The Market Reaction to the Finance Lease Capitalization from the View Point of Risk Assessment
Eiko Arata
Musashi University
Date Posted: April 23, 2010
Last Revised: July 19, 2010
Working Paper Series
321 downloads
The Market Reaction to ROCE and ROCE Components
Eli Amir and
Itay Kama
London Business School
and
Tel Aviv University - Faculty of Management
Date Posted: February 03, 2005
Working Paper Series
984 downloads
The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Rice University - Jones Graduate School of Business
,
Utah State University - Huntsman School of Business
and
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: March 20, 2008
Working Paper Series
278 downloads
The Market Reaction to Arthur Andersen's Role in the Enron Scandal: Loss of Reputation or Confounding Effects?
Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, pp. 279-293, December 2008
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Rice University - Jones Graduate School of Business
,
Utah State University - Huntsman School of Business
and
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: December 19, 2008
Accepted Paper Series
The Market Pricing of Special Items that are Included Versus Excluded From 'Street' Earnings
Charles Hsu
and
William Kross
Hong Kong University of Science & Technology
and
State University of New York at Buffalo - Department of Accounting
Date Posted: October 12, 2010
Working Paper Series
112 downloads
The Market Pricing of Special Items that are Included Versus Excluded from 'Street' Earnings
Contemporary Accounting Research, Forthcoming
Charles Hsu
and
William Kross
Hong Kong University of Science & Technology
and
State University of New York at Buffalo - Department of Accounting
Date Posted: October 20, 2010
Accepted Paper Series
The Market Pricing of Other-than-Temporary Impairments
Brad Badertscher ,
Jeffrey J. Burks and
Peter D. Easton
University of Notre Dame
,
University of Notre Dame
and
University of Notre Dame - Department of Accountancy
Date Posted: June 28, 2011
Last Revised: October 26, 2012
Working Paper Series
172 downloads
The Market Pricing of Earnings Quality
Jennifer Francis ,
Ryan LaFond ,
Per Olsson and
Katherine Schipper
Duke University
,
BlackRock
,
Duke University
and
Duke University
Date Posted: June 26, 2003
Working Paper Series
3355 downloads
The Market Mispricing of Special Items and Accruals: One Anomaly or Two?
T. J. Atwood and
Hong Xie
Florida State University
and
University of Kentucky - Von Allmen School of Accountancy
Date Posted: June 05, 2005
Working Paper Series
351 downloads
The Market for Liars: Reputation and Auditor Honesty
ISER Discussion Paper No. 587
Andrew McLennan
and
In-Uck Park
University of Minnesota - Twin Cities - Department of Economics
and
University of Bristol
Date Posted: September 22, 2003
Working Paper Series
455 downloads
The Market for Corporate Control and CEO Compensation: Complements or Substitutes?
Contemporary Accounting Research, Forthcoming
Shijun Cheng and
Raffi Indjejikian
University of Maryland - Robert H. Smith School of Business
and
University of Michigan at Ann Arbor - Accounting
Date Posted: May 06, 2009
Accepted Paper Series
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