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484,422
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226,737
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JEL Code: M4
5,292,955 Total downloads
Showing Papers 12,101 - 12,150 of 13,023
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Summary Financial Reports: Review of International Guidelines and Literature; New Zealand Evidence and Issues
Commerce Division Discussion Paper No. 66
Fawzi Laswad ,
Sidney Weil and
Murray B. Clark
Lincoln University (NZ) - Accounting Group
,
Lincoln University (NZ) - Accounting Group
and
Lincoln University
Date Posted: March 30, 1999
Working Paper Series
Prices As Aggregators of Private Information: Evidence from the S&P 500 Futures Market
Jin-wan Cho and
Murugappa (Murgie) Krishnan
affiliation not provided to SSRN
and
Yeshiva University
Date Posted: March 30, 1999
Working Paper Series
326 downloads
The Effect of Risk on Price Responses to Unexpected Earnings
Dennis J. Chambers ,
Robert N. Freeman and
Adam S. Koch
Kennesaw State University
,
University of Texas at Austin
and
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: March 30, 1999
Working Paper Series
1107 downloads
The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment
The Accounting Review, Vol 74, No 2, April 1999
Sandra Waller Shelton
DePaul University, College of Commerce-School of Accountancy
Date Posted: March 25, 1999
Accepted Paper Series
Exploiting and Sharing Tax Benefits: Seagram and Du Pont
Journal of American Taxation Association, Fall 1999
Merle Erickson and
Shiing-wu Wang
University of Chicago - Booth School of Business
and
University of Southern California - Leventhal School of Accounting
Date Posted: March 25, 1999
Accepted Paper Series
CEO Stock Option Awards: An Empirical Analysis and Synthesis of the Economic Determinants
Stephen Bryan ,
Lee-Seok Hwang and
Steven B. Lilien
City University of New York (CUNY) - Stan Ross Department of Accountancy
,
Seoul National University - College of Business Administration
and
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: March 24, 1999
Working Paper Series
Do Firms Mislead Investors by Overstating Earnings Before Seasoned Equity Offerings?
London Business School Accounting Subject Area No. 003
Lakshmanan Shivakumar
London Business School
Date Posted: March 24, 1999
Working Paper Series
1364 downloads
Commercial Bank Loan Loss Provision Discretion: Signals and Signal-Jamming
Malcolm McLelland
Equilibrio Capital | Brasil
Date Posted: March 24, 1999
Working Paper Series
Market-Based Transfer Prices and Intracompany Discounts
Tim Baldenius ,
Aaron S. Edlin and
Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law
,
University of California at Berkeley
and
Stanford University - Stanford Graduate School of Business
Date Posted: March 22, 1999
Working Paper Series
926 downloads
The Impact of Capacity Costs on Bidding Strategies in Procurement Auctions
Review of Accounting Studies, Vol. 4, No. 1, 1999
Jörg Budde and
Robert F. Göx
University of Bonn - Economic Science Area
and
University of Zurich - Department of Business Administration (IBW)
Date Posted: March 18, 1999
Accepted Paper Series
Income Smoothing and Risk-Adjusted Performance
Stuart E. Michelson ,
James Jordan-Wagner and
Charles W. Wootton
University of Central Florida
,
Eastern Illinois University
and
Eastern Illinois University
Date Posted: March 15, 1999
Working Paper Series
1171 downloads
The Relevance of Timely U.S. GAAP Information Provided by Foreign Firms
Jeannie Johnson Harrington
Middle Tennessee State University
Date Posted: March 15, 1999
Working Paper Series
A Review of the Earnings Management Literature and its Implications for Standard Setting
Paul M. Healy and
James Michael Wahlen
Harvard Business School
and
Indiana University Bloomington - Department of Accounting
Date Posted: March 15, 1999
Working Paper Series
17254 downloads
A Study of Accounting Faculty Publishing Productivity in New Zealand
Pacific Accounting Review, Vol 10, No 2, December 1998
Chris H. Durden and
Brett R. Wilkinson
Massey University
and
Baylor University - Department of Accounting & Business Law
Date Posted: March 13, 1999
Accepted Paper Series
178 downloads
Voluntary Disclosure of Management Earnings Forecasts in IPOs and the Impact on Underpricing and Post - Issue Return Performance
Vijay M. Jog and
Bruce J. McConomy
Carleton University - Eric Sprott School of Business
and
Wilfrid Laurier University
Date Posted: March 13, 1999
Working Paper Series
974 downloads
Valuing Federal Disaster Loans: A Stochastic Model Approach
Journal of Alternative Investments, Vol. 1, No. 3
Nelson Lacey ,
Austin Kelly and
Mark Potter
University of Massachusetts at Amherst
,
Federal Housing Finance Agency (FHFA)
and
Babson College - Finance Division
Date Posted: March 11, 1999
Accepted Paper Series
Auditor Industry Specialization and the Earnings Response Coefficient
Jagan Krishnan and
Joon S. Yang
Temple University - Department of Accounting
and
Sogang University
Date Posted: March 11, 1999
Working Paper Series
How do Young Firms Choose Among Different Modes of Investor Communications?
Partha Mohanram
University of Toronto - Accounting
Date Posted: March 08, 1999
Working Paper Series
573 downloads
Accruals, Cash Flow and Equity Values
Mary E. Barth
,
William H. Beaver
,
John R. M. Hand and
Wayne R. Landsman
Stanford University - Graduate School of Business
,
Stanford University
,
University of North Carolina (UNC) at Chapel Hill - Accounting Area
and
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: March 08, 1999
Working Paper Series
4229 downloads
The Impact of Taxation on the Earnings Management of New Zealand Electric Power Boards
Pacific Accounting Review, Vol. 10, No. 2, December 1998
Alastair Marsden and
Jilnaught Wong
University of Auckland - Faculty of Business & Economics
and
University of Auckland
Date Posted: March 03, 1999
Accepted Paper Series
Toward a More Informative Measure of Operating Performance in the Reit Industry: Net Income Vs. Funds from Operations
Accounting Horizons, Vol 12, No 4, December 1998
Richard Gore and
David Stott
Southern Oregon University
and
Washington State University
Date Posted: March 03, 1999
Accepted Paper Series
Does Forecast Accuracy Matter to Security Analysts?
The Accounting Review, April 1999
Michael B. Mikhail ,
Beverly R. Walther and
Richard H. Willis
Arizona State University (ASU) - School of Accountancy
,
Northwestern University - Department of Accounting Information & Management
and
Vanderbilt University - Accounting
Date Posted: March 03, 1999
Accepted Paper Series
Managerial Discretion and Investment Decisions of State-Owned Firms: Evidence From a Panel of Italian Companies
CERIS-CNR Working Paper No. 7
Elisabetta Bertero and
Laura Rondi
London School of Economics and Political Science
and
Politecnico di Torino - Faculty of Engineering
Date Posted: February 23, 1999
Working Paper Series
A Performance Comparison of Strategic Transfer Pricing and Tidy Cost Allocations in Presence of Product Market Competition and Congestion Costs
Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: February 23, 1999
Working Paper Series
948 downloads
Negotiated Transfer Pricing and Divisional versus Firm-Wide Performance Evaluation
The Accounting Review, Vol 74, No 1, January 1999
Sunil Dutta and
Regina M. Anctil
University of California, Berkeley - Haas School of Business
and
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: February 23, 1999
Accepted Paper Series
Financial Information and Quality Management ?? Is There a Role for Accountants?
Accounting Horizons, Vol 12, No 4, December 1998
Leif M. Sjoblom
International Institute for Management Development
Date Posted: February 23, 1999
Accepted Paper Series
Accrual Accounting in a Dynamic Agency Setting
Sunil Dutta and
Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business
and
Stanford University - Stanford Graduate School of Business
Date Posted: February 23, 1999
Working Paper Series
748 downloads
The Computer Classroom and Student Achievement: The Cost Management Course
Edward Blocher
University of North Carolina at Chapel Hill
Date Posted: February 23, 1999
Working Paper Series
The Structure of Bank Debt Covenants
Ervin L. Black Sr. and
Susan E. Shevlin
Brigham Young University - Marriott School of Management
and
Seattle University
Date Posted: February 22, 1999
Working Paper Series
892 downloads
A Conceptual and Empirical Evaluation of Accrual Prediction Models
Sok-Hyon Kang
George Washington University - School of Business
Date Posted: February 22, 1999
Working Paper Series
1659 downloads
An Examination of the Debt/Equity Proxy for Probability of Default on Loan Covenants
Pacific Accounting Review, Vol. 10, No. 2, December 1998
Marilyn Waldron ,
Alan MacGregor and
Shee Boon Law
affiliation not provided to SSRN
,
University of Otago - Department of Accountancy
and
Organization for Economic Co-Operation and Development (OECD) - Policy Advice Division
Date Posted: February 18, 1999
Accepted Paper Series
When is Managers' Earnings Guidance Most Influential?
Christopher F. Noe and
Glen A. Hansen
Massachusetts Institute of Technology - Sloan School of Management
and
Pennsylvania State University - Department of Accounting
Date Posted: February 18, 1999
Working Paper Series
673 downloads
Market Competition, Management Accounting Systems and Business Unit Performance
Management Accounting Research, Vol 10, No 2, June 1999
Lokman Mia and
Brian Clarke
Griffith University - School of Accounting and Finance - Gold Coast Campus
and
Griffith University, Gold Coast
Date Posted: February 18, 1999
Accepted Paper Series
A Space for Time: Accounting and Time Based Management in a High Technology Company
Management Accounting Research, Vol 10, No 2, June 1999
Jan Mouritsen and
Annie Bekke Kjaer
Copenhagen Business School
and
Copenhagen Business School - Department of Operations Management
Date Posted: February 18, 1999
Accepted Paper Series
Some Survey Evidence on the Learning and Performance Orientations of Management Accountants
Management Accounting Research, Vol 10, No 2, June 1999
Alan Coad
University of Birmingham
Date Posted: February 18, 1999
Accepted Paper Series
A Longitudinal Study of the Determinants of Transfer Pricing
Management Accounting Research, Vol 10, No 2, June 1999
Trevor Boyns ,
John Richard Edwards and
Clive R. Emmanuel
Cardiff University - Cardiff Business School
,
Accounting and Business History Research Group - Cardiff University - Cardiff Business School
and
University of Glasgow - Glasgow Business School - Department of Accounting & Finance
Date Posted: February 18, 1999
Accepted Paper Series
R&D Accounting and the Tradeoff Between Relevance and Objectivity
Paul M. Healy ,
Stewart C. Myers and
Christopher D. Howe
Harvard Business School
,
Massachusetts Institute of Technology (MIT)
and
Massachusetts Institute of Technology
Date Posted: February 18, 1999
Working Paper Series
2214 downloads
On the Association Between Voluntary Disclosure and Earnings Management
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Ron Kasznik
Stanford Graduate School of Business
Date Posted: February 17, 1999
Accepted Paper Series
Comprehensive Income Disclosures and Analysts' Valuation Judgments
Journal of Accounting Research, 1998 Supplement
D. Eric Hirst
and
Patrick E. Hopkins
University of Texas at Austin
and
Indiana University
Date Posted: February 17, 1999
Accepted Paper Series
The Relationship Between Economic Characteristics and Alternative Annual Earnings Persistence Measures
The Accounting Review, Vol 74, No 1, January 1999
Stephen P. Baginski ,
Kenneth S. Lorek ,
G. Lee Willinger and
Bruce C. Branson
University of Georgia - J.M. Tull School of Accounting
,
Northern Arizona University
,
University of Oklahoma
and
North Carolina State University - College of Management
Date Posted: February 17, 1999
Accepted Paper Series
Interrelations Between Components of Executives' Compensation and Market and Accounting based Performance Measures
Working Paper AIM-98-2
Mark C. Anderson ,
Rajiv D. Banker and
Sury Ravindran
University of Calgary - Haskayne School of Business
,
Temple University - Fox School of Business and Management
and
Arizona State University (ASU) - Department of Information Systems
Date Posted: February 13, 1999
Working Paper Series
1049 downloads
The Balanced Scorecard: Judgmental Effects of Information Organization and Diversity
Marlys Gascho Lipe and
Steven Salterio
University of Oklahoma - Michael F. Price College of Business
and
Queen's University - School of Business
Date Posted: February 13, 1999
Working Paper Series
2624 downloads
Disclosure Requirements and Stock Exchange Listing Choice in an International Context
Journal of Accounting and Economics, Vol. 26, Nos. 1-3, 1998
Steven J. Huddart ,
Markus K. Brunnermeier and
John S. Hughes
Pennsylvania State University, University Park - Department of Accounting
,
Princeton University - Department of Economics
and
University of California at Los Angeles
Date Posted: February 10, 1999
Accepted Paper Series
Export Tax Incentives for Establishing Foreign Markets: An Analysis of Marginal Costing Techniques
Accounting Horizons, Vol 12, No 4, December 1998
Fred A. Jacobs and
Ernest R. Larkins
Georgia State University - School of Accountancy
and
Georgia State University - School of Accountancy
Date Posted: February 09, 1999
Accepted Paper Series
Quality Review, Continuing Professional Education, Experience and Substandard Performance: An Empirical Study
Accounting Horizons, Vol 12, No 4, December 1998
C. William Thomas ,
Charles E. Davis and
Samuel L. Seaman
Baylor University - Department of Accounting & Business Law
,
Baylor University
and
Baylor University - Department of Information Systems
Date Posted: February 09, 1999
Accepted Paper Series
Share Prices and Alternative Measures of Earnings Per Share
Accounting Horizons, Vol 12, No 3, September 1998
Steven Balsam and
Roland Lipka
Temple University - Department of Accounting
and
Temple University - Department of Accounting
Date Posted: February 03, 1999
Accepted Paper Series
Commentary: Is Goodwill an Asset?
Accounting Horizons, Vol 12, No 3, September 1998
L. Todd Johnson and
Kimberley R. Petrone
Financial Accounting Standards Board
and
Financial Accounting Standards Board
Date Posted: February 03, 1999
Accepted Paper Series
2876 downloads
Additional Evidence on the Incremental Information Content of Cash Flows and Accruals: The Impact of Errors in Measuring Market Expectations
The Accounting Review, July 1998
Ray J. Pfeiffer Jr. ,
Pieter T. Elgers ,
May H. Lo and
Lynn L. Rees
Texas Christian University - Neeley School of Business
,
University of Massachusetts
,
Western New England College
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 02, 1999
Accepted Paper Series
Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement Drift
The Accounting Review, July 1998
Srinivasan Rangan and
Richard G. Sloan
Indian Institute of Management (IIMB), Bangalore
and
University of California at Berkeley - Haas School of Business
Date Posted: February 02, 1999
Accepted Paper Series
City Markets as a Unit of Analysis in Audit Research and the Re-examination of Big 6 Market Shares
Abacus, Vol 35, No 2, 1999
Jere R. Francis ,
Donald J. Stokes and
Don Anderson
University of Missouri at Columbia
,
Monash University
and
University of Queensland - Business School
Date Posted: February 02, 1999
Accepted Paper Series
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