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JEL Code: M41
4,278,917 Total downloads
Showing Papers 1,641 - 1,690 of 9,388
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The Accrual Anomaly
Patricia M. Dechow ,
Natalya V. Khimich
and
Richard G. Sloan
Date Posted: March 28, 20111578 downloads
The Sarbanes-Oxley Act and the Choice of Bond Market by Foreign Firms Journal of Accounting Research, Forthcoming
Yu Gao
Date Posted: March 28, 2011110 downloads
Unintended Consequences of Lowering Disclosure Thresholds: Evidence from SFAS No. 5
Kirsten Fanning ,
Christopher P. Agoglia
and
M. David Piercey
Date Posted: March 27, 2011Last Revised: December 07, 2012180 downloads
Does Tax Aggressiveness Reduce Corporate Transparency?
Karthik Balakrishnan
,
Jennifer L. Blouin and
Wayne R. Guay
Date Posted: March 27, 2011Last Revised: January 30, 2013727 downloads
Making Sense of One Dollar CEO Salaries
Sophia J. W. Hamm ,
Michael J. Jung and
Clare Wang
Date Posted: March 27, 2011Last Revised: May 05, 2013346 downloads
A Forensic Accounting Examination of Financial Reporting Fraud at the Segment Level Journal of Forensic and Investigative Accounting, Forthcoming
Dana Hollie ,
Curtis Nicholls
and
Shaokun Carol Yu
Date Posted: March 26, 2011
Does Systematic Recordkeeping Contribute to Human Development?
Taichi Kajiwara
Date Posted: March 26, 2011Last Revised: April 04, 201243 downloads
Effects of Cash Flow Statement Reclassifications Pursuant to the SEC’s One-Time Allowance Journal of Accounting and Public Policy, Forthcoming
Dana Hollie ,
Curtis Nicholls
and
Qiuhong Zhao
Date Posted: March 26, 2011
New Institutional Accounting and IFRS
Peter D. Wysocki
Date Posted: March 26, 2011Last Revised: June 02, 2011269 downloads
Are Polish Public Companies 'Cooking the Books'? The Evidence from Annual Earnings Thresholds International Business & Economics Research Journal, Vol. 10, No. 3, 2011
Jacek Welc
Date Posted: March 25, 201139 downloads
Endogenous Overconfidence in Managerial Forecasts INSEAD Working Paper No. 2011/39/AC
Gilles Hilary and
Charles Hsu
Date Posted: March 25, 2011
The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions Journal of Accounting, Auditing and Finance, Vol. 13, 1998
Audrey A. Gramling ,
Jeffrey W. Schatzberg ,
Andrew Bailey
and
Hao Zhang
affiliation not provided to SSRN
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: March 25, 2011133 downloads
The Option Market's Anticipation of Information Content in Earnings Announcements Review of Accounting Studies, Forthcoming
Mary Brooke Billings and
Robert H. Jennings
Date Posted: March 25, 2011137 downloads
Measuring Real Activity Management
Daniel A. Cohen ,
Shail Pandit ,
Charles E. Wasley and
Tzachi Zach
Date Posted: March 24, 2011Last Revised: March 15, 2013769 downloads
Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von immateriellem Anlagevermögen und Goodwill Im Lichte der internationalen Rechnungslegung) Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 3, pp. 50-60, 2008,
Lukas Mueller
Date Posted: March 23, 2011335 downloads
Equity-Based Compensation de lege ferenda - Legal and Business Aspects (Eigenkapitalbasierte Vergütung de lege ferenda – Rechtliche und Betriebswirtschaftliche Aspekte) Aktuelle Juristische Praxis, Vol. 17, pp. 527-534, 2008
Lukas Mueller
Date Posted: March 23, 2011262 downloads
Introduction of the Asset Definition in the new Swiss Joint Stock Corporations Code (Zur Einführung des Aktivenbegriffes durch das neue Aktien- und Rechnungslegungsrecht in das Schweizer Gesetz) Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 79, pp. 298-304, 2007,
Lukas Mueller
Date Posted: March 23, 2011164 downloads
Provisions, Contingent Liabilities in the New Corporations and Accounting Code (Handelsrechtliche Rückstellungen und Eventualverbindlichkeiten: Analyse des Entwurfes zum Aktien- Und Rechnungslegungsrecht) FREIHEIT OHNE GRENZEN - GRENZEN DER FREIHEIT, pp. 179-196, Guido Muehlemann, Annja Mannhart, eds., Zuerich/St.Gallen, 2008
Lukas Mueller
Date Posted: March 23, 2011227 downloads
The Accounting Framework in the Draft of the Swiss Accounting Statutes (Das Rahmenkonzept des Rechnungslegungsrechtsentwurfes) Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 80, pp. 400-412, 2008,
Lukas Mueller
Date Posted: March 23, 2011202 downloads
Analyst Proximity and Earnings Management
Yue Tang
and
Jin (Ginger) Wu
Date Posted: March 21, 2011Last Revised: September 06, 201265 downloads
Perspectives on Capital Market Anomalies CONCEPTUAL FOUNDATIONS OF CAPITAL MARKET ANOMALIES. HANDBOOK OF INVESTMENT ANOMALIES, Len Zacks, ed., Wiley, Forthcoming
Mozaffar Khan
Date Posted: March 21, 2011Last Revised: June 17, 2011368 downloads
A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology, and Critical Perspectives Accounting and Business Research, Vol. 41 No. 5, pp. 415-437, 2011
Doris M. Merkl-Davies
and
Niamh M. Brennan
Date Posted: March 20, 2011Last Revised: April 28, 2013
Investment Growth and the Relation Between Equity Value, Earnings, and Equity Book Value Accounting Review, Vol. 86, No. 2, 2011
Shengquan Hao
,
Qinglu Jin and
Guochang Zhang
Date Posted: March 20, 2011Last Revised: December 08, 2012
Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News Accounting Review, Vol. 86, No. 4, 2011
Shengquan Hao
,
Qinglu Jin and
Guochang Zhang
Date Posted: March 20, 2011
The Benefits of Financial Statement Comparability Journal of Accounting Research, Vol. 49, No. 4, pp. 895-931, 2011
Gus De Franco
,
S.P. Kothari
and
Rodrigo S. Verdi
Date Posted: March 19, 2011Last Revised: January 23, 2012
Exploring the Information Contents of Risk Factors in SEC Form 10-K: A Multi-Label Text Classification Application
Ke-Wei Huang
Date Posted: March 16, 2011Last Revised: August 25, 2011218 downloads
Liquidity Management Around Seasoned Equity Offerings
David T.L. Siu
and
Robert W. Faff
Date Posted: March 16, 201156 downloads
Are Analysts Whose Forecast Revisions Correlate Less with Prior Stock Price Changes Better Information Producers and Monitors? AFA 2012 Chicago Meetings Paper
Chuan-Yang Hwang ,
Yuan Li
and
Yen H. Tong
Date Posted: March 15, 2011Last Revised: October 04, 2011120 downloads
Asymmetric Information and Open Market Share Repurchases
Matthew T. Billett and
Miaomiao Yu
Date Posted: March 15, 2011Last Revised: December 07, 2012151 downloads
The Extent of Informational Efficiency in the Credit Default Swap Market: Evidence from Post-Earnings Announcement Returns
Nicole Thorne Jenkins ,
Michael D. Kimbrough and
wang juan
affiliation not provided to SSRN
Date Posted: March 15, 2011Last Revised: July 14, 2011156 downloads
Corporate Assets Turnover as the Proxy for Earnings-Quality on the Polish Stock Market 2nd International Accounting & Business Conference Proceedings, Johor Bahru, Malaysia, February 16-17, 2011
Jacek Welc
Date Posted: March 14, 2011147 downloads
How to Avoid Mistakes in Valuation: Guidelines for Practitioners
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 14, 2011324 downloads
Financial Reporting Opacity and Informed Trading by International Institutional Investors Journal of Accounting & Economics (JAE), Forthcoming
Mark G. Maffett
Date Posted: March 13, 2011Last Revised: September 25, 2012350 downloads
Is Trading on Earnings Surprises a Profitable Strategy? Canadian Evidence
Mark Chudek
,
Cameron Truong
and
Madhu Veeraraghavan
Date Posted: March 13, 2011125 downloads
The Relevance of Fair Value Accounting: Investors’ Reactions to the 2008 Economic Crisis Events
Baruch Lev and
Nan Zhou
Date Posted: March 13, 2011
Audit Prices, Credit Ratings: S&P-100
Betul Acikgoz
Date Posted: March 10, 201174 downloads
Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity Accounting, Organizations and Society, 36(2) (2011): 63-85
Paul S. Adler and
Clara Xiaoling Chen
Date Posted: March 10, 2011Last Revised: September 21, 2012
Does Consistency Improve Multiple Quality? – The German Case
Bernhard Schwetzler
and
Alberto Chullen
affiliation not provided to SSRN
Date Posted: March 10, 2011Last Revised: June 15, 2011118 downloads
Optimal Accounting Policies Under Financial Constraints: Aggressive Versus Conservative
Masatomo Akita
and
Yusuke Osaki
Date Posted: March 10, 2011126 downloads
Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences? Journal of Accounting and Economics, Forthcoming
Yongtae Kim ,
Haidan Li and
Siqi Li
Date Posted: March 09, 2011Last Revised: December 01, 2012292 downloads
The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
Clara Xiaoling Chen ,
Hai Lu and
Theodore Sougiannis
Date Posted: March 09, 2011Last Revised: September 21, 2012
A Double-Hurdle Approach to the Analysis of Factors Affecting Dividend Payouts by Firms Issuing Restricted Stocks Journal of Law and Financial Management, Vol. 9, No. 2, pp. 16-28, December 2010
Orapin Duangploy
,
Justo Manrique
and
Rahul Verma
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
University of Houston - Downtown - College of Business
Date Posted: March 08, 2011Last Revised: May 14, 201149 downloads
Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy Chicago Booth Research Paper No. 11-13
Pingyang Gao
and
Pierre Jinghong Liang
Date Posted: March 08, 2011Last Revised: February 21, 2012443 downloads
Proposals to Change Lease Accounting: Evidence from Canada and Malaysia Journal of Law and Financial Management, Vol. 9, No. 2, pp. 2-15, December 2010
Roger D. Hussey
and
Audra Ong
affiliation not provided to SSRN
Date Posted: March 08, 2011276 downloads
A Simple Formula to Calculate the Cost of Executive Stock Options
Ashay Kadam
,
Yan Li
and
Anand Srinivasan
Date Posted: March 07, 2011114 downloads
Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings Accounting Review, Forthcoming
Gus De Franco
,
M.H. Franco Wong and
Yibin Zhou
Date Posted: March 07, 2011232 downloads
Could the Winner’s Curse Contribute to Low Balling in the Market for Audit Services? Some Experimental Evidence
Jessen L. Hobson ,
Mark J. Mellon
and
Douglas E. Stevens
Date Posted: March 07, 201184 downloads
How Standardized is Accounting? Accounting Review, Vol. 86, No. 5
Paul E. Madsen
Date Posted: March 07, 2011Last Revised: March 30, 2012
IFRS Adoption and Financial Results of EU Companies: The Challenge of Nomenclature - Evidence from the UK, France and Germany
Matthias Nnadi
Date Posted: March 07, 2011140 downloads
The Effect of Environmental Factors on Accounting Diversity – A Literature Review
Joël Branson
and
Muiz Jamil Alia
Date Posted: March 07, 2011623 downloads
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