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5,287,440 Total downloads
Showing Papers 1,541 - 1,590 of 13,018
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The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly
Patricia M. Dechow and
Weili Ge
University of California, Berkeley - Haas School of Business
and
University of Washington - Michael G. Foster School of Business
Date Posted: May 04, 2005
Working Paper Series
1718 downloads
The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly
Review of Accounting Studies, June/September 2006
Patricia M. Dechow and
Weili Ge
University of California, Berkeley - Haas School of Business
and
University of Washington - Michael G. Foster School of Business
Date Posted: September 16, 2006
Accepted Paper Series
The Persistence of Delegitimated Structures: Insights from Changes to Management Accounting at the Hudson's Bay Company, 1670 to 2005
Ken Ogata
and
Gary Spraakman
York University
and
York University
Date Posted: July 31, 2007
Working Paper Series
82 downloads
The Persistence of Cash Flow Components into Future Cash Flows
C.S. Agnes Cheng and
Dana Hollie
Louisiana State University
and
Louisiana State University
Date Posted: May 08, 2004
Working Paper Series
930 downloads
The Persistence and Pricing of the Cash Component of Earnings
20th Australasian Finance & Banking Conference 2007 Paper
Patricia M. Dechow and
Richard G. Sloan
University of California, Berkeley - Haas School of Business
and
University of California at Berkeley - Haas School of Business
Date Posted: January 03, 2005
Working Paper Series
2255 downloads
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 04, 2003
Working Paper Series
1564 downloads
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
Accounting Review, January 2005
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 18, 2004
Accepted Paper Series
The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan
As published in Journal of International Financial Management & Accounting, Vol 11, Issue 1, pp. 48-70, Spring 2000
Don Herrmann ,
Wayne B. Thomas and
Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting
,
University of Oklahoma, Michael F. Price College of Business
and
Kwansei Gakuin University - Business School
Date Posted: June 27, 2000
Accepted Paper Series
The Perpetration and Prevention of Cybercrimes
Internal Auditing, Vol. 23, No. 2, pp. 3-12, March/April 2008
Stanley Kratchman
,
Jacob Lawrence Smith
and
Murphy Smith
Texas A&M University
,
Texas A&M University
and
Murray State University - College of Business
Date Posted: April 22, 2008
Accepted Paper Series
1386 downloads
The Performance of Stock-Price Driven Acquisitions
Christa H. S. Bouwman
,
Kathleen P. Fuller and
Amrita Nain
Case Western Reserve University - Department of Banking & Finance
,
University of Mississippi - School of Business Administration
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: June 04, 2003
Working Paper Series
1082 downloads
The Performance of State-Owned Enterprises Revisited
Financial Accountability and Management, Vol. 18, pp. 383-407, 2002
Richard Bozec
,
Gaetan Breton and
Louise Cote
University of Ottawa
,
University du Quebec at Montreal
and
HEC Montreal - Department of Accounting Studies
Date Posted: February 21, 2003
Accepted Paper Series
39 downloads
The Performance of R&D Cooperation: Evidence from Taiwan's High-Technology Industries
AAA 2008 MAS Meeting Paper
Cheng-Jen Huang
and
Hui-Ling Liu
Tunghai University - Department of Accounting
and
National Chengchi University (NCCU) - Department of Accounting
Date Posted: July 30, 2007
Working Paper Series
160 downloads
The Performance of Ethical Unit Trusts: Choosing an Appropriate Benchmark
British Accounting Review, Vol. 26, No. 1, 1994
John Matatko and
Robert G. Luther
University of Exeter Business School
and
University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series
The Performance of Analysts with a CFA Designation: The Role of Human-Capital and Signaling Theories
Gus De Franco
and
Yibin Zhou
University of Toronto - Rotman School of Management
and
University of Texas at Dallas - School of Management
Date Posted: October 05, 2007
Working Paper Series
324 downloads
The Performance of Analysts with a CFA Designation: The Role of Human-Capital and Signaling Theories
Accounting Review, Vol. 84, No. 2, 2009
Gus De Franco
and
Yibin Zhou
University of Toronto - Rotman School of Management
and
University of Texas at Dallas - School of Management
Date Posted: June 03, 2011
Accepted Paper Series
The Performance Measurement Panacea
As published in Accounting Forum, Vol 24, No 3, September 2000
Natalie Buckmaster
Australian National University (ANU) - Faculty of Economics & Commerce
Date Posted: October 05, 2000
Accepted Paper Series
The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance
Hasan Fauzi
Sebelas Maret University
Date Posted: October 21, 2009
Working Paper Series
219 downloads
The Performance Effects of Complementarities Between Manufacturing Practices and Management Accounting Systems
Journal of Management Accounting Research, 1998
Khim L. Sim and
Larry N. Killough
affiliation not provided to SSRN
and
Virginia Polytechnic Institute & State University - Pamplin College of Business
Date Posted: September 08, 1998
Accepted Paper Series
The Perceptions of Managers of Greek Firms Regarding the Costs and Benefits Ensuing from the Adoption of International Financial Reporting Standards in Greece
International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 59-74
Nicos Sykianakis
,
Vasilios-Christos Naoum
and
Christos Tzovas
Technological Educational Institute (TEI) of Piraeus
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 03, 2012
Accepted Paper Series
49 downloads
The Perception of College Students Toward E-Cheating
8th Annual Conference of South East Asian Association for Institutional Research (SEAAIR)
Luciana Spica Almilia
Perbanas School of Business Surabaya - Indonesia
Date Posted: March 27, 2010
Accepted Paper Series
73 downloads
The Perceived Message in the Audit Report – An Experimental Exploration
Rachel F. Baskerville ,
Ciaran Ó Hogartaigh and
Brenda A. Porter
Victoria University of Wellington - School of Accounting and Commercial Law
,
University College Dublin (UCD) - College of Business and Law
and
University of Exeter Business School - Department of Accounting
Date Posted: December 15, 2011
Last Revised: June 19, 2012
Working Paper Series
The Perceived Fairness of Performance Evaluation: The Role of Uncertainty
Management Accounting Research, Forthcoming
Frank G. H. Hartmann
and
Sergeja Slapnicar
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
and
University of Ljubljana - Faculty of Economics
Date Posted: October 13, 2011
Accepted Paper Series
The Past is the Future: Constructing Public Sector Accountants
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
Irvine Lapsley and
Rosie Oldfield
IPSAR,University of Edinburgh Business School
and
University of Edinburgh - Accounting and Finance
Date Posted: April 20, 2000
Accepted Paper Series
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Nicholas Seybert and
Holly Yang
University of Maryland - Department of Accounting & Information Assurance
and
University of Pennsylvania - The Wharton School
Date Posted: October 04, 2009
Last Revised: November 26, 2011
Working Paper Series
518 downloads
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Management Science (Special Issue on Behavioral Economics and Finance), Forthcoming
Nicholas Seybert and
Holly Yang
University of Maryland - Department of Accounting & Information Assurance
and
University of Pennsylvania - The Wharton School
Date Posted: May 05, 2011
Last Revised: November 26, 2011
Accepted Paper Series
96 downloads
The Participation of Women in Internal Auditing Profession: Malaysian Perspective
Nahariah Jaffar
,
Abdul Rani Abdullah
,
Mohammed A.B. Seddek ,
Mohd Yazri Mohd Yatim
and
Norazian Husen
Multimedia University - Faculty of Management
,
Multimedia University - Faculty of Management
,
Multimedia University - Faculty of Management
,
Multimedia University - Faculty of Management
and
Multimedia University - Faculty of Management
Date Posted: September 26, 2002
Working Paper Series
608 downloads
The Out-of-Sample Prediction of Annual Operating Cash Flow: A Comparison of Regression and Naïve Forecast Models
Rick N Francis and
Lori M. Olsen
University of Texas at El Paso
and
Central Michigan University
Date Posted: March 18, 2012
Working Paper Series
71 downloads
The Origins of Limited Liability in Great Britain, The First 'Panic', and their Implications for Limited Liability and Corporate Governance Today
Paul A. Barnes
Nottingham Trent University
Date Posted: January 15, 2004
Working Paper Series
338 downloads
The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey
Environmental Management, Vol. 41, No. 1, pp. 106-117, 2008
Pablo Archel
,
Manuel Fernández Chulián
and
Carlos Larrinaga
University of Navarra - Gestion de Empresas
,
Universidad Pablo de Olavide
and
University of Burgos - Department of Economics
Date Posted: December 13, 2008
Accepted Paper Series
The Option Market's Anticipation of Information Content in Earnings Announcements
Review of Accounting Studies, Forthcoming
Mary Brooke Billings and
Robert H. Jennings
New York University
and
Indiana University Bloomington - Kelley School of Business
Date Posted: March 25, 2011
Accepted Paper Series
137 downloads
The Optimal Timing of the Transfer of Hidden Reserves in the German and Austrian Tax Systems - A Market-Based Approach with Special Attention to the Term Structure of Interest Rates and Interest Rate Risk
Manfred Frühwirth
Vienna University of Economics and Business
Date Posted: December 11, 2001
Working Paper Series
38 downloads
The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal
NYU Law and Economics Research Paper No. 07-38, Georgetown Law Journal, Vol. 97
Daniel Shaviro
New York University School of Law
Date Posted: September 27, 2007
Last Revised: April 04, 2008
Working Paper Series
1014 downloads
The Optimal Focus of Transfer Prices: Operations Versus Taxes
Jan Thomas Martini
Bielefeld University
Date Posted: December 13, 2007
Last Revised: June 20, 2012
Working Paper Series
488 downloads
The Optimal Degree of Multinationality an Empirical Research of Fortune Global Top 500 Firms
Henk P. A. J. Langendijk ,
Martijin Hagman and
Yucel Unlu
University of Amsterdam
,
Ernst & Young
and
Ernst & Young
Date Posted: June 19, 2000
Working Paper Series
The Opportunistic Reporting of Material Events and the Apparent Misconception of Investors' Reaction
INSEAD Working Paper No. 2013/54/AC
Benjamin Segal and
Dan Segal
INSEAD - Accounting & Control Area
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: April 23, 2013
Working Paper Series
39 downloads
The Operational Hedging Properties of Intangible Assets: The Case of Non-voluntary Foreign Asset Selloffs
Journal of International Financial Management and Accounting, Vol. 13, pp. 183-213, 2002
John A. Doukas and
Prasad Padmanabhan
Old Dominion University - College of Business & Public Administration
and
San Diego State University - Finance Department
Date Posted: January 05, 2003
Accepted Paper Series
20 downloads
The Operating-Financing Distinction in Financial Reporting
Accounting and Business Research, Forthcoming
Richard Barker
University of Cambridge - Judge Business School
Date Posted: March 28, 2010
Accepted Paper Series
196 downloads
The Operating and Balance Sheet Performance of Japanese International Banks in Relation to Safety Levels: A Comparison with Western European Banks
EFMA 2003 Helsinki Meetings
John P. Evans and
Ashraf A. Mahate
Curtin University of Technology - Centre for Research in Applied Economics
and
University of Wollongong - Dubai Campus
Date Posted: June 11, 2003
Working Paper Series
302 downloads
The One-Tel Collapse: Lessons for Corporate Governance
Australian Accounting Review, December 2011
Reza Monem
Griffith University - Griffith Business School
Date Posted: September 20, 2011
Last Revised: October 05, 2011
Accepted Paper Series
586 downloads
The Oligopolistic Gatekeeper: The U.S. Accounting Profession
AFTER ENRON: IMPROVING CORPORATE LAW AND MODERNIZING SECURITIES REGULATION IN EUROPE AND THE U.S., Chapter 9, Oxford, Forthcoming, Duke Law School Legal Studies Paper No. 117
James D. Cox
Duke University School of Law
Date Posted: August 24, 2006
Accepted Paper Series
563 downloads
The Old Way of Calculating Profit is Inefficient and Illogical - the Profit Formula® is a New and Better Way
Jan F. Jacobs
JBA-Databank
Date Posted: February 23, 2003
Working Paper Series
230 downloads
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Journal of Accounting, Auditing & Finance, Summer 2000
Kin Lo and
Thomas Z. Lys
University of British Columbia (UBC) - Sauder School of Business
and
Northwestern University - Kellogg School of Management
Date Posted: March 16, 2000
Accepted Paper Series
The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Sauder School of Business Working Paper
Kin Lo and
Thomas Z. Lys
University of British Columbia (UBC) - Sauder School of Business
and
Northwestern University - Kellogg School of Management
Date Posted: March 16, 2000
Working Paper Series
6707 downloads
The Odd Couple: A Common Future for Financial and Tax Accounting?
Tax Law Review, Vol. 58, No. 2, 2005
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: December 08, 2005
Accepted Paper Series
The Occurrence of Fibonacci Numbers in Time Series of Financial Accounting Ratios: Anomalies or Indicators of Firm Survival, Bankruptcy and Fraud? An Exploratory Study
Managerial Finance, Vol. 26, No. 11, pp. 5-20, 2000
Amin H. Amershi and
Ehsan H. Feroz
McMaster University
and
University of Washington - Tacoma-Milgard School of Business
Date Posted: July 30, 2008
Last Revised: June 15, 2009
Accepted Paper Series
243 downloads
The Occurrence and Timing of Events: The Application of Event History Models in Accounting and Finance Research
Marc J. LeClere
Valparaiso University
Date Posted: November 01, 1999
Working Paper Series
3529 downloads
The Occupational Safety and Health Scorecard – A Business Case Example for Strategic Management
Scandinavian Journal of Work, Environment & Health, Vol. 35, No. 6, pp. 403-413, November 2009
Birgit Koeper
,
Klaus Moeller and
Gerard Zwetsloot
Government of the Federal Republic of Germany - Bundesanstalt für Arbeitsschutz und Arbeitsmedizin
,
University of St. Gallen
and
TNO Quality of Life - Work and Employment
Date Posted: August 26, 2010
Accepted Paper Series
The Objectives of Financial Reporting: A Historical Survey and Analysis
Accounting and Business Research, Forthcoming
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 04, 2013
Accepted Paper Series
194 downloads
The Numbers Game: How Do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts?
Research in Accounting Regulation, Vol. 18, 2005
Mark P. Bauman ,
Mike Braswell
and
Kenneth W. Shaw
University of Northern Iowa
,
University of Missouri at Columbia
and
University of Missouri at Columbia - School of Accountancy
Date Posted: November 02, 2005
Accepted Paper Series
The Number of Graduates from U.S. Accounting Doctoral Programs: The Association with Faculty Attributes and Institutional Reputation
Karin A. Petruska
,
Pervaiz Alam and
Michael A. Pearson
Youngstown State University
,
Kent State University
and
Kent State University
Date Posted: January 07, 2008
Working Paper Series
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