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5,292,472 Total downloads
Showing Papers 1,621 - 1,670 of 13,021
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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
Comparative Analysis of Risk Management and Risk Disclosure in the Banking Sector - Italian vs. World Practices The International Journal of Management and Business, Forthcoming
Sabrina Pucci
and
Marco Tutino
Date Posted: November 25, 2011Last Revised: September 28, 201257 downloads
Corporate Disclosures of the Major Sources of Estimation Uncertainties Australian Accounting Review, Forthcoming
Diane M Mayorga
and
Baljit Sidhu
Date Posted: November 25, 2011
Do Managers Trade on Public or Private Information? Evidence from Fundamental Valuations European Accounting Review, Forthcoming
David Veenman
Date Posted: November 25, 2011Last Revised: March 28, 201274 downloads
Fair Value Measurement for Private Equities: A Plus or a Minus for Stakeholders?
Vera Palea
and
Renato Maino
affiliation not provided to SSRN
Date Posted: November 25, 2011
Timing the Adoption of the New Canadian GAAP for Private Enterprises CAAA Annual Conference 2012
Sylvain Durocher
and
Anne Fortin
Date Posted: November 25, 201128 downloads
Disclosure and the Option Value of Equity
Eric C. So
Date Posted: November 24, 2011Last Revised: October 16, 2012115 downloads
Characteristics of the Chinese Tax System and Its Cultural Underpinnings: A Comparison with the West Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 13-33, August 2011
Eva Huang
and
Bin Yang
Date Posted: November 23, 2011275 downloads
On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change
Jani Taipaleenmaki
and
Seppo Ikaheimo
Date Posted: November 23, 2011Last Revised: November 26, 2011246 downloads
Real Estate Tax (RET) of People’s Republic of China – An Analysis of the Effectiveness of the Implementation of the RET in the Shanghai Trial Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 34-41, August 2011
Luo Yang
affiliation not provided to SSRN
Date Posted: November 23, 2011107 downloads
Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI CESifo Working Paper Series No. 3642
Hao Liang
,
Bing Ren
and
Haikun Zhu
Date Posted: November 23, 201193 downloads
The Role of the Business Press as an Information Intermediary Journal of Accounting Research, Vol. 48, No. 1, March 2010
Brian J. Bushee ,
John E. Core ,
Wayne R. Guay and
Sophia J. W. Hamm
Date Posted: November 23, 2011
The Value Relevance of Accounting Information Under Greek and International Financial Reporting Standards: The Influence of Firm-Specific Characteristics International Research Journal of Finance and Economics, No. 76, p. 6, 2011
Konstantinos Papadatos and
Athanasios Bellas
Date Posted: November 23, 2011176 downloads
Impact of Geographical Centralization of the Databases on Financial Audit Procedures ( Centralizacja Gegoraficzna Baz Danych a Ryzyko I Procedury Weryfikacji Sprawozdań Finansowych) Rewizja Finansowa Po Nowelizacji Ustawy o Rachunkowości: IV Doroczna Konferencja Audytingu Krajowej Izby Biegłych, Rewindentow, pp. 399-402,
Piotr W. Staszkiewicz
Date Posted: November 22, 201128 downloads
Seeds of Innovation in Accounting Scholarship
Gregory B. Waymire
Date Posted: November 22, 2011108 downloads
Cut Off Threshold for the Actuarial Calculation of Insurance Provisions Poistná Matematika v Teórii a v Praxi, pp. 101-103,
Piotr W. Staszkiewicz
Date Posted: November 21, 2011
Deferred Income Tax (Odložená Daň Z Príjmov) Učtovnicto, Auditorstvo, Daňovnictvo, 2000,
Piotr W. Staszkiewicz and
Lucia Bencikova
affiliation not provided to SSRN
Date Posted: November 21, 2011
Jubilee and Retirement Provision (Jubilejné Odmeny a Odstupné) Učtovnicto, Auditorstvo, Daňovnictvo, Forthcoming
,
Piotr W. Staszkiewicz and
Lucia Staszkiewicz
affiliation not provided to SSRN
Date Posted: November 21, 2011
What's the Content of an Audit Opinion (Čo Obsahuje Audítorská Správa) Učtovnicto, Auditorstvo, Daňovnictvo
,
Piotr W. Staszkiewicz and
Lucia Staszkiewicz
affiliation not provided to SSRN
Date Posted: November 21, 2011
Director Independence and Insider Trading
Messod Daniel Beneish ,
Cassandra D. Marshall and
Jun Yang
Date Posted: November 19, 2011Last Revised: February 20, 2013136 downloads
What Impedes Oil and Gas Companies’ Transparency?
Paul M. Healy ,
George Serafeim
and
Venkat Kuppuswamy
Date Posted: November 19, 201178 downloads
Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector Journal of Interrnational Accounting Research, Vol. 10, No. 2, 2011
Michael Dobler
,
Kaouthar Lajili and
Daniel Zeghal
Date Posted: November 18, 2011
Tone Management
Xuan Huang
,
Siew Hong Teoh and
Yinglei Zhang
Date Posted: November 17, 2011Last Revised: November 21, 2011198 downloads
A Theory of Income Smoothing When Insiders Know More than Outsiders
Viral V. Acharya and
Bart M. Lambrecht
Date Posted: November 16, 2011Last Revised: February 11, 2013369 downloads
Blunders of the Supreme Court of the United States, Part 2
Dan Goodman
affiliation not provided to SSRN
Date Posted: November 16, 201121 downloads
Blunders of the Supreme Court of the United States, Part 3
Dan Goodman
affiliation not provided to SSRN
Date Posted: November 16, 201127 downloads
Pragmatics, Implicature and the Efficiency of Elevated Disclosure Johnson School Research Paper Series No. 48-2011
Robert J. Bloomfield
Date Posted: November 16, 2011Last Revised: December 19, 2011132 downloads
Two State Citizens Under the Constitution of the United States of America
Dan Goodman
affiliation not provided to SSRN
Date Posted: November 16, 201113 downloads
Is Intelligent Online Tutoring Software Useful in Refreshing Financial Accounting Knowledge?
Mark Jackson
and
Betty Cossitt
Date Posted: November 15, 2011Last Revised: April 12, 201389 downloads
Blunders of the Supreme Court of the United States, Part 1
Dan Goodman
affiliation not provided to SSRN
Date Posted: November 15, 201125 downloads
Business Seem to Be Doing Their Share
Peter N. Rampling
Date Posted: November 14, 201120 downloads
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