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JEL Code: M4
5,292,424 Total downloads
Showing Papers 1,591 - 1,640 of 13,021
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Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy
Stephen G. Ryan
Date Posted: December 10, 2011Last Revised: December 23, 2011436 downloads
The Influence of Equity Markets on Firm Financial Performance
Peter N. Rampling
Date Posted: December 10, 2011Last Revised: January 23, 201232 downloads
Blunders of the Supreme Court of the United States, Part 5
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 09, 201111 downloads
CEO and Executive Director Remuneration and Firm Performance
Peter N. Rampling
Date Posted: December 09, 2011Last Revised: May 07, 201293 downloads
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis Accounting Horizons, Forthcoming
Qiang Wu
,
Bill Francis
and
Iftekhar Hasan
Date Posted: December 09, 2011Last Revised: March 25, 2013201 downloads
Article IV, Section 2, Clause 1 is Defined to have both Fundamental and Common Privileges and Immunities
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 08, 201114 downloads
CEO Pay Contracts and IFRS Reconciliations
Georgios Voulgaris
,
Konstantinos Stathopoulos
and
Martin Walker
Date Posted: December 08, 201182 downloads
A New Measure for Shareholder Value Creation and the Performance of Mergers and Acquisitions
Julie Lei Zhu
Date Posted: December 07, 2011229 downloads
Co-Movement of Revenue: Structural Changes in the Business Cycle Financial Markets and Portfolio Management, Vol. 25, No. 4, pp. 411-433, 2011
Stefan Erdorf and
Nicolas Heinrichs
Date Posted: December 07, 2011
Corporate Governance Convergence
Peter N. Rampling
Date Posted: December 07, 2011Last Revised: January 25, 201270 downloads
Corporate Governance in a Carbon Constrained World
Peter N. Rampling
Date Posted: December 07, 2011Last Revised: January 10, 201216 downloads
Corporate USA: Trending Downwards
Peter N. Rampling
Date Posted: December 07, 2011Last Revised: December 23, 20114 downloads
Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet Schmalenbach Business Review, Vol. 63, pp. 230-251, July 2011
Andreas Heinrich Hoffjan
,
Sebastian Lührs
and
Anja Kolburg
Date Posted: December 07, 201151 downloads
The Effect Firm Reporting Quality Has on the Issuance and Properties of Disaggregated Earnings Forecasts
Pawel Bilinski and
Michael Eames
Date Posted: December 07, 2011Last Revised: July 16, 201289 downloads
Can Depreciation Be a Variable Cost? A Comparison between the Straight-Line Method and the Units of Production Method in a Lean Company Context
Giuseppe Marzo
and
Tarcisio Pagnozzi
Date Posted: December 06, 2011Last Revised: December 13, 2011275 downloads
Can Securities Analysts Forecast Intangible Firms’ Earnings?
Huong N. Higgins
Date Posted: December 06, 2011
Evaluating Investments for Services: A Value Chain Analysis Framework Journal of Service Science (JSS), Vol. 1 No. 2, pp. 47-56, 2008
Narcyz Roztocki
and
Heinz Roland Weistroffer
Date Posted: December 06, 201177 downloads
Have Pension Plans Changed after the Introduction of IFRS? Pensions, Vol. 16, No. 4, pp. 244-255
Laurens A. P. Swinkels
Date Posted: December 06, 2011
Successful Negotiations with Audit-Clients: Does Client Experience Matter?
Kevan L. Jensen
and
Velina Popova
Date Posted: December 05, 201189 downloads
Are All Management Earnings Forecasts Created Equal? Expectations Management Versus Communication Review of Accounting Studies, Forthcoming
Yongtae Kim and
Myung Seok Park
Date Posted: December 04, 2011
Harmonization in Auditing Practices - A Comparative Study on Audit Tenure Effects between Germany and the United States HHL Working Paper Series No. 113
Patrick Krauss
and
Benedikt Quosigk
Date Posted: December 03, 2011Last Revised: January 15, 2013154 downloads
Accounting Based Risk Measurement
Steve Toms
Date Posted: December 03, 2011227 downloads
Do Analysts Strategically Provide Cash Flow Forecasts? A Multi-Theory Multi-Methods Study
Choong-Yuel Yoo
,
Jinhan Pae
and
Steven Salterio
Date Posted: December 03, 2011Last Revised: December 05, 2011124 downloads
Fifteen Years in the Trenches: Auditor-Client Negotiations Exposed and Explored
Steven Salterio
Date Posted: December 03, 2011184 downloads
Intra-Audit Firm Office Changes, Audit Pricing and Accrual Quality
Jamie Diaz
Date Posted: December 03, 2011111 downloads
Readability of Notes to the Financial Statements and the Adoption of IFRS
Esther Cheung
,
Pawel Mazur
and
James Lau
Date Posted: December 03, 2011
Security Analysts, Cash Flow Forecasts, and Turnover Vanderbilt Owen Graduate School of Management Research Paper No. 2012-01
Shail Pandit ,
Richard H. Willis and
Ling Zhou
Date Posted: December 02, 2011Last Revised: December 12, 201283 downloads
Earnings Quality in Brazilian Public Companies Supervised by Regulatory Agencies
Coelho Antonio Carlos ,
Jose Elias Feres de Almeida ,
Alexsandro Broedel Lopes and
Adriana Cristina Silva
affiliation not provided to SSRN
Date Posted: December 02, 201153 downloads
Abnormal Accrual Estimates and Evidence of Mispricing
C.S. Agnes Cheng ,
Cathy Zishang Liu
and
Wayne B. Thomas
affiliation not provided to SSRN
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: December 01, 2011Last Revised: December 05, 2011166 downloads
Blunders of the Supreme Court of the United States, Part 4
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 01, 201115 downloads
Fraudulent Financial Reporting: A Basic Analysis ISLAM, ACCOUNTING AND FINANCE: CHALLENGES AND OPPORTUNITIES IN THE NEW DECADE, Norhayati Mohd Alwi and Sherliza Puat Nelson, eds., IIUM Press: Malaysia
Sherliza Puat Nelson
Date Posted: December 01, 2011Last Revised: January 13, 2012414 downloads
Fraudulent Financial Reporting: An Empirical Analysis in Malaysia
Sherliza Puat Nelson
Date Posted: December 01, 2011Last Revised: January 13, 2012266 downloads
Accounting Conservatism in Japan: Time Series Analysis of the Asymmetric Timeliness of Earnings
Kazuyuki Suda
and
Tomomi Takada
Date Posted: November 30, 2011127 downloads
Risk-Based Management Control in the Public Sector: A Live Experiment in Poland
Karol Marek Klimczak
and
Anna Marta Pikos
Date Posted: November 30, 2011Last Revised: January 13, 201288 downloads
Disclosure and the Cost of Equity Capital: An Analysis at the Market Level
Yan Li
and
Holly Yang
Date Posted: November 29, 2011Last Revised: January 20, 2013
Commitment and Cost of Equity Capital: An Examination of Timely Balance Sheet Disclosure in Earnings Announcements
Mark E. Evans
Date Posted: November 29, 201189 downloads
Dividend Irrelevance and Accounting Models of Value
Bill Rees and
Aljosa Valentincic
Date Posted: November 29, 2011Last Revised: February 23, 2013166 downloads
FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System For Foreign Account Tax Compliance, Which Will Create Significant New Exposures — Managing this Risk (Part VI: Pass-Through Payments — Account Identification Procedures) Taxes - The Tax Magazine, Vol. 89, No. 9, pp. 25-68, 2011
Dean Marsan
Date Posted: November 29, 201188 downloads
Multi Entry Framework for Financial and Risk Reporting
Piotr W. Staszkiewicz
Date Posted: November 29, 2011106 downloads
The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior Journal of Accounting and Economics, Forthcoming
Lilian Chan
,
Kevin C. W. Chen ,
Tai-Yuan Chen and
Yangxin Yu
Date Posted: November 29, 2011Last Revised: May 02, 2012392 downloads
Citizen of a State Under Article IV, Section 2, Clause 1 Can be a Litigant in Federal Court
Dan Goodman
affiliation not provided to SSRN
Date Posted: November 28, 201112 downloads
Firm's Diversification Strategy, Risk & Incentives (Viability Study on Indonesian SMEs) 7th Asia Pacific Management Accounting Association Conference & Doctoral Colloquium Proceedings, November 2011
Irma M. Nawangwulan
,
Mentiana Sibarani
and
Julians C. Riwoe
Date Posted: November 28, 201180 downloads
Local Audit Firm Pricing Responses to Entry of the Big Four Accounting Firms into China CAAA Annual Conference 2012
Tao Zeng and
Vikram Desai
Date Posted: November 28, 2011Last Revised: May 09, 201267 downloads
Tax-Induced Earnings Management in Emerging Markets: Evidence from China Journal of American Taxation Association, Forthcoming
Bing-Xuan Lin
,
Rui Lu
and
Ting Zhang
Date Posted: November 27, 2011
The Use of Non-GAAP Earnings Information in the Presence of Transitory Gains
Asher Curtis
,
Sarah E. McVay
and
Benjamin C. Whipple
Date Posted: November 27, 2011103 downloads
Voluntary Disclosure of Corporate Strategy: Determinants and Outcomes - An Empirical Study into the Risks and Payoffs of Communicating Corporate Strategy
Piet Hein Coebergh
Date Posted: November 27, 2011Last Revised: November 28, 2011214 downloads
Repositioning the Audit Committee as an Effective Watchdog in Corporate Governance in Nigeria Journal of the Management Sciences, Vol. 10, January 2010
Okaro Sunday Chukwunedu
and
Gloria Ogochukwu Okafor
Date Posted: November 26, 201169 downloads
The Impact of Corporate Sustainability on Organizational Processes and Performance Harvard Business School Working Paper Series 12-035
Robert G. Eccles
,
Ioannis Ioannou and
George Serafeim
Date Posted: November 25, 2011Last Revised: February 12, 20131141 downloads
What Do Auditors Communicate to the Audit Committee About Management’s Accounting Choices? CAAA Annual Conference 2012
Bradley Pomeroy
,
Kris J. Hoang
and
Krista J. Fiolleau
Date Posted: November 25, 2011Last Revised: January 29, 2013134 downloads
Accounting Quality, Stock Price Delay and Future Stock Returns Contemporary Accounting Research, Forthcoming
Jeffrey L. Callen ,
Mozaffar Khan
and
Hai Lu
Date Posted: November 25, 2011
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