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JEL Code: M41
4,279,226 Total downloads
Showing Papers 1,281 - 1,330 of 9,388
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The Role of Fair Value Measurement in the Recent Financial Crunch Prague Economic Papers, Vol. 20, No. 1, pp. 71-88, 2011
David Procházka
Date Posted: September 16, 2011117 downloads
Product Market Competition and Financial Accounting Misreporting
Karthik Balakrishnan
and
Daniel A. Cohen
Date Posted: September 15, 2011450 downloads
Accounting for Intangibles and the Theories of the Firm
Giuseppe Marzo
Date Posted: September 14, 2011246 downloads
Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions? Banco de Espana Working Paper No. 1118
Daniel Perez
,
Vicente Salas-Fumás and
Jesus Saurina Salas
Date Posted: September 14, 2011122 downloads
Statistical Studies of Financial Reports and Stock Markets
Shyam Sunder
Date Posted: September 14, 2011239 downloads
Audit Market Concentration and Auditor Tolerance for Earnings Management Contemporary Accounting Research 29(4), December 2012, pp. 1171-1203.
Jeff P. Boone ,
Inder K. Khurana and
KK Raman
Date Posted: September 13, 2011Last Revised: March 22, 2013
Management's Worldview: Four Critical Points About Reality, Language, And Knowledge Building To Improve Organization Performance Journal of Organizational Computing and Electronic Commerce, 22: 334-346, 2012
Bartley J. Madden
Date Posted: September 13, 2011Last Revised: January 01, 2013161 downloads
Legal Expertise on Corporate Audit Committees and Financial Reporting Quality Accounting Review, Vol. 86, No. 6, 2011
Jayanthi Krishnan ,
Yuan Wen
and
Wanli Zhao
Date Posted: September 12, 2011
Spain A GLOBAL HISTORY OF ACCOUNTING, FINANCIAL REPORTING AND PUBLIC POLICY: EUROPE: STUDIES IN THE DEVELOPMENT OF ACCOUNTING THOUGHT, pp. 165-191, G.J. Previts, & P. Walton, eds., Emerald, 2011
Carlos Larrinaga and
Marta Macias
Date Posted: September 12, 2011
Sustainability Reporting: Insights from Neo-Institutional Theory SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY, J. Unerman, B. O’Dwyer & J. Bebbington, eds., Routledge, 2007,
Carlos Larrinaga
Date Posted: September 12, 2011
The Effect of Auditing Standard No. 5 on Audit Fees Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, 2011
Jagan Krishnan ,
Jayanthi Krishnan and
HakJoon Song
Date Posted: September 12, 2011
The Economic Consequences of IFRS Adoption: Evidence from in New Zealand
Nurul Houqe ,
Reza Monem and
Tony van Zijl
Date Posted: September 09, 2011Last Revised: April 19, 2013203 downloads
Customer Relationship and Debt Contracting
Ningzhong Li
and
Ziyun (Calvin) Yang
Date Posted: September 08, 201176 downloads
A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010
Vishal P. Baloria ,
Carol A. Marquardt and
Christine I. Wiedman
Date Posted: September 07, 2011Last Revised: May 16, 2013166 downloads
Earnings Manipulation and Relative Deprivation - A Meaning-Making Endeavour
Siddharth Mohapatra
affiliation not provided to SSRN
Date Posted: September 07, 2011Last Revised: September 10, 2011104 downloads
Theoretical Role of the Most Recent Prior Period’s Equity Price in Value Relevance Studies
Samithamby Senthilnathan
Date Posted: September 04, 201134 downloads
Methodology in Accounting Research: A Critique of Taxonomy
Taiwo Olalere
Date Posted: September 03, 2011Last Revised: September 19, 2011243 downloads
Measuring Readability in Financial Disclosures
Tim Loughran and
Bill McDonald
Date Posted: September 01, 2011Last Revised: February 24, 2013393 downloads
Bankers' Compensation and Fair Value Accounting Journal of Corporate Finance, Vol. 17, No. 4, pp. 1096-1115
Gilad Livne ,
Alistair Milne and
Garen Markarian
Date Posted: September 01, 2011
Information Effects of Conservatism in Accounting
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Date Posted: September 01, 2011508 downloads
Auditors’ Role in Financial Contracting: Evidence from SFAS 141(R)
Kristian D. Allee and
Daniel Wangerin
Date Posted: August 31, 2011Last Revised: April 26, 2013158 downloads
Debt Covenants and Capital Structure: Evidence from
an Exogenous Shock to Debt Capacity Western Finance Association 2012 Annual Meeting
Moshe Cohen
,
Sharon P. Katz
and
Gil Sadka
Date Posted: August 31, 2011Last Revised: July 12, 2012129 downloads
Executive Overconfidence and the Slippery Slope to Financial Misreporting Journal of Accounting & Economics (JAE), Forthcoming
Catherine M. Schrand and
Sarah L. C. Zechman
Date Posted: August 31, 2011541 downloads
Value of Debt Tax Shields in Colombia: An Empirical Study
Rafael Salas Pérez ,
Juan Gutiérrez Ruiz
and
Ignacio Velez-Pareja
Date Posted: August 31, 2011Last Revised: November 09, 201185 downloads
Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting Mays Business School Research Paper No. 2012-50
Stephen P. Baginski ,
Sean T. McGuire
,
Nathan Y. Sharp and
Brady J. Twedt
Date Posted: August 30, 2011Last Revised: May 07, 2013290 downloads
Cost Efficient Product Design for Sustainable Competitive Power International Journal of Humanities and Social Science, Vol. 1, No. 12, September 2011
Rifat Yilmaz
Date Posted: August 30, 2011122 downloads
Implications of Analyst Forecasts at the Time of Earnings Announcements for Market Reactions to Earnings Announcements
Gerald J. Lobo ,
Minsup Song and
Mary Harris Stanford
Date Posted: August 30, 2011
The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers
Margaret A. Abernethy ,
Jan Bouwens
and
Laurence van Lent
Date Posted: August 29, 2011Last Revised: April 16, 2012249 downloads
Do Acquirers Disclose Good News or Withhold Bad News When They Finance Their Acquisitions Using Equity? Review of Accounting Studies, Vol. 16, pp. 183-217, 2011
Clive S. Lennox and
Rui Ge
Date Posted: August 28, 2011
Executive Compensation and Corporate Performance: Evidence from an Emerging Market Corporate Ownership and Control, 8(3),505-510
Nurul Houqe
Date Posted: August 27, 2011Last Revised: January 04, 201391 downloads
Perceived Competition, Profitability and the Withholding of Information About Sales and the Cost of Sales Journal of Accounting & Economics (JAE), Vol. 48, 2009
Elisabeth Dedman and
Clive S. Lennox
Date Posted: August 27, 2011
Aggregate Earnings and Market Returns: International Evidence Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Wen He and
Maggie Rong Hu
Date Posted: August 26, 2011Last Revised: December 31, 201234 downloads
Can Reporting Norms Create a Safe Harbor? Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards Accounting Review, Forthcoming
Kathryn Kadous and
Molly Mercer
Date Posted: August 26, 2011
Accrual Accounting, Informational Sufficiency, and Equity Valuation Journal of Accounting Research, Forthcoming
Alexander Nezlobin
Date Posted: August 25, 2011208 downloads
Neue Rechnungslegungsnormen im Handelsrecht (New Accounting Standards in Commercial Law) Martin Gelter, NEUE RECHNUNGSLEGUNGSNORMEN IM HANDELSRECHT, Verlag Österreich, 2001
,
Martin Gelter
Date Posted: August 25, 2011Last Revised: August 26, 201177 downloads
The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Stephen H. Penman and
Nir Yehuda
Date Posted: August 25, 2011Last Revised: October 19, 2011674 downloads
A Multi-Label Text Classification Algorithm for Labeling Risk Factors in SEC Form 10-K
Ke-Wei Huang and
Zhuolun Li
Date Posted: August 24, 2011126 downloads
Aggregate Earnings and Asset Prices Columbia Business School Research Paper
Ray Ball ,
Gil Sadka
and
Ronnie Sadka
Date Posted: August 24, 2011Last Revised: August 30, 201150 downloads
Application of Problem Based Learning (PBL) in a Course on Financial Accounting Principles Malaysian Journal of Learning and Instruction, Vol. 8, pp. 21-47, 2011
Nor Aziah Abdul Manaf
,
zuaini ishak
and
Wan Nordin Wan-Hussin
Date Posted: August 24, 2011126 downloads
Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets Journal of Finance, Forthcoming
Michelle Hanlon ,
Edward L. Maydew and
Jacob R. Thornock
Date Posted: August 24, 2011Last Revised: April 01, 2013319 downloads
The Factors Affecting Illegal Insider Trading in Firms with Violations of GAAP Journal of Accounting & Economics (JAE), 53(1-2), 375-390
Maya Thevenot
Date Posted: August 24, 2011Last Revised: October 23, 2012
Noise Hedging and Executive Compensation
Neil A. Doherty ,
James R. Garven and
Sven Sinclair
Date Posted: August 23, 2011Last Revised: April 16, 2013119 downloads
The Effect of Market Inefficiency on the Value Relevance of Earnings 24th Australasian Finance and Banking Conference 2011 Paper
Yan Li and
Sunyoung Kim
Date Posted: August 23, 201175 downloads
Value of Cash Holdings and Accounting Conservatism Contemporary Accounting Research, Forthcoming
Henock Louis ,
Amy X. Sun
and
Oktay Urcan
Date Posted: August 23, 2011Last Revised: September 01, 2011
Liquidity Management around Seasoned Equity Offerings
David T.L. Siu
and
Robert W. Faff
Date Posted: August 22, 2011Last Revised: May 06, 201375 downloads
Financial Position Analysis of Barakath Engineering Industries (P) Limited
S. Christina Sheela
Date Posted: August 22, 201158 downloads
Asset Securitizations and Audit Effort 24th Australasian Finance and Banking Conference 2011 Paper
Yuyu Zhang
,
Gary S. Monroe ,
Dominic Gasbarro
,
Grant Cullen and
Greg Shailer
Date Posted: August 21, 2011125 downloads
The Influence of National Culture on Government Budgeting Practices: An International Analysis
Yanxia Qi
and
Yaw M. Mensah
Date Posted: August 21, 201192 downloads
The Impact of Religion on Financial Reporting Irregularities
Sean T. McGuire
,
Thomas C. Omer and
Nathan Y. Sharp
Date Posted: August 20, 2011Last Revised: May 14, 2013411 downloads
Accounting Responses to Hedge-Fund Activism
Curtis Hall
and
Mark A. Trombley
Date Posted: August 20, 2011Last Revised: July 31, 2012130 downloads
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