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JEL Code: M4
5,288,445 Total downloads
Showing Papers 161 - 210 of 13,018
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Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors
Jap Efendi ,
Anup Srivastava and
Edward P. Swanson
Date Posted: May 06, 20053495 downloads
Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note
Ignacio Velez-Pareja
Date Posted: May 12, 2005Last Revised: September 20, 20103488 downloads
Essays on Disclosure JAE Rochester Conference April 2000
Robert E. Verrecchia
Date Posted: July 14, 20013474 downloads
Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari JAE Rochester Conference April 2000
Charles M.C. Lee
Date Posted: February 02, 20013439 downloads
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings Rock Center for Corporate Governance at Stanford University Working Paper No. 11
Joseph D. Piotroski and
Suraj Srinivasan
Date Posted: January 15, 2007Last Revised: September 29, 20093433 downloads
Applying IFRS in Germany: Determinants and Consequences
Joachim Gassen
and
Thorsten Sellhorn
Date Posted: June 07, 20063419 downloads
The Information Role of Conservatism
Ryan LaFond and
Ross L. Watts
Date Posted: August 02, 20063410 downloads
Does EVA Beat Earnings? Evidence on Associations with Stock Returns and Firm Values Journal of Accounting & Economics (JAE), 1997
Gary C. Biddle ,
Robert M. Bowen and
James S. Wallace
Date Posted: June 12, 20023400 downloads
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
Patricia M. Dechow ,
Weili Ge
and
Catherine M. Schrand
Date Posted: October 10, 2009Last Revised: November 25, 20113386 downloads
Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management
Haidan Li ,
Morton Pincus and
Sonja O. Rego
Date Posted: December 05, 20033362 downloads
The Market Pricing of Earnings Quality
Jennifer Francis ,
Ryan LaFond ,
Per Olsson and
Katherine Schipper
Date Posted: June 26, 20033343 downloads
Transparency, Financial Accounting Information, and Corporate Governance
Economic Policy Review, Vol. 9, No. 1, April 2003
Robert M. Bushman and
Abbie J. Smith
Date Posted: September 07, 20053341 downloads
Continuous Auditing: An Effective Tool for Internal Auditors Internal Auditing, Vol. 21, No. 2, pp. 27-35, March-April 2006
Donald Warren and
Murphy Smith
Date Posted: May 31, 20063309 downloads
What Determines Corporate Transparency?
Robert M. Bushman ,
Joseph D. Piotroski and
Abbie J. Smith
Date Posted: August 30, 20033307 downloads
Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management
Shannon W. Anderson
Date Posted: December 12, 20053298 downloads
Executive Equity Compensation and Incentives: A Survey Economic Policy Review, Vol. 9, No. 1, April 2003
John E. Core ,
Wayne R. Guay and
David F. Larcker
Date Posted: September 06, 20053297 downloads
Bridging the Gap Between Value Relevance and Information Content Sauder School of Business Working Paper
Kin Lo and
Thomas Z. Lys
Date Posted: January 10, 20013288 downloads
The Impact of International Accounting Standards on Firms AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Marjan Petreski
Date Posted: May 16, 20063280 downloads
Risk Management and Corporate Governance HEC Montreal Risk Management Chair Working Paper No. 03-04
Danielle Blanchard
and
Georges Dionne
Date Posted: October 20, 20033256 downloads
Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
Wayne R. Landsman and
Edward L. Maydew
Date Posted: February 11, 20003247 downloads
The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China
Elizabeth A. Eccher and
Paul M. Healy
Date Posted: August 28, 20003239 downloads
Budgeting and Budgetary Control
Jan F. Jacobs
Date Posted: June 02, 20033232 downloads
Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley
Stephen H. Bryan and
Steven B. Lilien
Date Posted: April 04, 20053213 downloads
Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
Joseph V. Carcello ,
Carl W. Hollingsworth
,
April Klein and
Terry L. Neal
Date Posted: March 05, 20063205 downloads
Earnings Quality: Evidence from the Field
Ilia D. Dichev ,
John R. Graham ,
Campbell R. Harvey and
Shivaram Rajgopal
Date Posted: July 10, 2012Last Revised: February 24, 20133199 downloads
Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It? AFA 2001 New Orleans Meetings
Mark W. Nelson ,
John A. Elliott and
Robin L. Tarpley
Date Posted: November 24, 20003199 downloads
100 Questions (and Answers) About IFRS
Rachel F. Baskerville
Date Posted: January 25, 2010Last Revised: March 05, 20123197 downloads
The Design and Use of Management Control Systems: An Extended Framework for Analysis AAA 2006 Management Accounting Section (MAS) Meeting
Aldonio Ferreira
and
David Otley
Date Posted: August 04, 20053190 downloads
A Note on the Weighted Average Cost of Capital WACC (Nota Sobre El Costo Promedio De Capital) Monografías No 62, Serie de Finanzas, La medición del valor y del costo de capital en la empresa, Facultad de Administración de la Universidad de los Andes, July 2002, pp. 61-98,
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: August 10, 2001Last Revised: October 22, 20123170 downloads
Cash Versus Accrual Accounting in Public Sector Studia Universitatis Babes Bolyai Oeconomica, 1990
Adriana Tiron Tudor and
Alexandra Mutiu
Date Posted: November 10, 20063170 downloads
Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Hanwen Chen
,
Jeff Zeyun Chen ,
Gerald J. Lobo and
Yanyan Wang
Date Posted: March 14, 2008Last Revised: September 30, 20113157 downloads
Harmonization of the International Accounting System
Paul Diaconu Sr.
Date Posted: January 13, 20073157 downloads
On the Association Between Voluntary Disclosure and Earnings Management
Ron Kasznik
Date Posted: September 30, 19963157 downloads
What Affects the Implied Cost of Equity Capital? Stern School of Business Working Paper
Dhananjay (Dan) K. Gode and
Partha Mohanram
Date Posted: February 05, 20013157 downloads
PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital
Peter D. Easton
Date Posted: September 09, 20033145 downloads
Experimental Research in Financial Accounting
Robert Libby ,
Robert J. Bloomfield and
Mark W. Nelson
Date Posted: February 28, 20013133 downloads
Fair Value Accounting and Financial Stability ECB Occasional Paper No. 13
Andrea Enria
,
Lorenzo Cappiello ,
Frank Dierick
,
Sergio Grittini
,
Andrew Haralambous
,
Angela Maddaloni ,
Philippe A.M. Molitor
,
Fatima Pires
and
Paolo Poloni
Date Posted: November 18, 20053133 downloads
Do Managers Perform Better Under EVA Bonus Schemes?
Stephen S. Riceman ,
Steven F. Cahan and
Mohan Lal
Date Posted: November 13, 20003131 downloads
Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions USC Leventhal School of Accounting
Mark L. DeFond ,
Kannan Raghunandan and
K.R. Subramanyam
Date Posted: January 22, 20023099 downloads
IAS versus US GAAP: Information Asymmetry-Based Evidence from Germany's New Market
Christian Leuz
Date Posted: June 28, 20013094 downloads
Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation BIS Working Paper No. 209
Wayne R. Landsman
Date Posted: December 01, 20063086 downloads
The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
Katherine Gunny
Date Posted: October 13, 2005Last Revised: February 02, 20123076 downloads
Traditional vs. Behavioral Finance Johnson School Research Paper Series No. 22-2010
Robert J. Bloomfield
Date Posted: April 27, 2010Last Revised: May 25, 20103058 downloads
Practice Developments in Budgeting: An Overview and Research Perspective
Stephen C. Hansen ,
David Otley and
Wim A. Van der Stede
Date Posted: September 28, 20033056 downloads
Construction of Free Cash Flows: A Pedagogical Note. Part II
Ignacio Velez-Pareja
Date Posted: January 19, 20003051 downloads
External Financing and Future Stock Returns Rodney L. White Center for Financial Research Working Paper No. 03-03
Richard G. Sloan
Date Posted: April 03, 20033046 downloads
Faculty Perceptions and Readership Patterns of Accounting Journals: A Global View
Apostolos Ballas and
Vasilis Theoharakis
Date Posted: September 10, 20023041 downloads
The Pricing of Dividends in Equity Valuation
John R. M. Hand and
Wayne R. Landsman
Date Posted: August 13, 19993021 downloads
A New Measure of Accounting Quality*
Paul Hribar ,
Todd D. Kravet and
Ryan J. Wilson
Date Posted: October 14, 2008Last Revised: June 28, 20103017 downloads
Financial Accounting and Corporate Governance: A Discussion JAE Rochester Conference April 2000
Richard G. Sloan
Date Posted: February 01, 20013012 downloads
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