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JEL Code: M41
4,279,994 Total downloads
Showing Papers 1,741 - 1,790 of 9,391
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Valuing Volunteers: Expanding the Relevance and Reliability Debate Australian Accounting Review, Vol. 20, No. 4, pp. 334-342, 2010
Carolyn J. Cordery and
Gwynn Narraway
Date Posted: February 15, 2011
Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)
Ignacio Velez-Pareja and
Miguel Ricardo Davila
affiliation not provided to SSRN
Date Posted: February 15, 2011Last Revised: September 22, 2011734 downloads
Institutional Investor Influence on Global Climate Change Disclosure Practices
Julie Cotter and
Muftah Mohamed Najah
Date Posted: February 14, 201180 downloads
The Pure Logic of Accounting: A Critique of the Fair Value Revolution Accounting, Economics, and Law: A Convivium, Vol. 1, No. 1, 2011
Yuri Biondi
Date Posted: February 14, 2011
Assessing the Impact of Diversity, Corporate Governance and Management Demographics on Firm Performance Journal of Law and Financial Management, Vol. 9, No. 1, pp. 14-27, June 2010
Owen P. Hall
Date Posted: February 13, 2011108 downloads
Downsizing, Truth-Telling and Mimicking Behaviour Journal of Law and Financial Management, Vol. 9, No. 1, pp. 28-47, June 2010
Brett A. King
and
Carolyn Carroll
affiliation not provided to SSRN
Date Posted: February 13, 2011Last Revised: February 27, 201146 downloads
Identifying Hybrids in Australia: Comparing the TOFA Debt and Equity Rules and AASB 132 for a Definition of Shareholding Journal of Law and Financial Management, Vol. 9, No. 1, pp. 2-13, June 2010
Eva Huang
Date Posted: February 13, 201183 downloads
Illuminating the Limits of Auditor Accountability for Fraud Detection Through a Historical Study of Internal Control Evaluation Journal of Business, Industry and Economics, Volume 17, Spring 2012
Stephanie D. Moussalli
,
O. Ronald Gray
and
Gokhan Karahan
affiliation not provided to SSRN
Date Posted: February 13, 2011Last Revised: August 03, 2012258 downloads
Is Neuroaccounting Waiting in the Wings? An Essay Accounting, Organizations and Society, Forthcoming, Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 2011-05
Jacob G. Birnberg
and
Ananda R. Ganguly
Date Posted: February 12, 2011Last Revised: December 01, 2011322 downloads
On Estimating Conditional Conservatism Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
Ray Ball ,
S.P. Kothari
and
Valeri V. Nikolaev
Date Posted: February 12, 2011Last Revised: December 03, 20121286 downloads
Pricing of Fair Values During the Financial Crisis: International Evidence
Peter Fiechter
and
Zoltan Novotny-Farkas
Date Posted: February 12, 2011455 downloads
A Critique of the Descriptive Power of the Private Interest Model of Professional Accounting Ethics: An Examination Over Time in the Irish Context Accounting, Auditing & Accountability Journal, Vol. 16, No. 2, pp. 159-185, 2003
Mary Canning and
Brendan O'Dwyer
Date Posted: February 11, 201146 downloads
Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor 2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Lisa De Simone ,
John R. Robinson and
Bridget Stomberg
Date Posted: February 11, 2011Last Revised: February 15, 201198 downloads
A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks A Journal of Practice and Theory, Forthcoming
Jacqueline S. Hammersley
Date Posted: February 10, 2011Last Revised: June 20, 2011379 downloads
The Impact of Client and Auditor Gender on Auditors' Judgments Accounting Horizons, Vol. 23, No. 1, 2009
Anna Gold ,
James E. Hunton and
Mohamed I. Gomaa
Date Posted: February 10, 2011Last Revised: February 23, 2011
Conceptions of Corporate Social Responsibility: The Nature of Managerial Capture Accounting, Auditing & Accountability Journal, Vol. 16, No. 4, pp. 523-557, 2002
Brendan O'Dwyer
Date Posted: February 09, 2011116 downloads
Hicksian Income in the Conceptual Framework Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Michael Bromwich ,
Richard H. Macve and
Shyam Sunder
Date Posted: February 09, 2011Last Revised: August 16, 2011
Insights into Preparing Social Reports for Italian Bank Foundations: A Research Note Economia Aziendale Online 2000 Web, Vol. 1, No. 3, pp. 303-310, 2010
Federica Farneti ,
Benedetta Siboni
and
Rebecca Levy Orelli
Date Posted: February 09, 2011Last Revised: February 12, 2011
Theorising Accountability for NGO Advocacy Accounting, Auditing and Accountability Journal, Vol. 19, No. 3, 2006
Jeffrey Unerman
and
Brendan O'Dwyer
Date Posted: February 09, 201143 downloads
Do IFRS Provide Better Information about Intangibles in Europe ? Review of Accounting and Finance, Vol.10, N°3, 2011,
Sandrine Boulerne
,
Jean-Michel Sahut
and
Frederic Teulon
Date Posted: February 08, 2011Last Revised: April 13, 20121535 downloads
Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach Review of Financial Studies (RFS), Forthcoming
Joseph D. Piotroski and
Eric C. So
Date Posted: February 08, 2011Last Revised: May 10, 20121515 downloads
The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions
Barbara Arel
,
Cathy Beaudoin
and
Anna Cianci
Date Posted: February 07, 2011Last Revised: October 15, 2011338 downloads
Earnings Management and Enforcement of Accounting Standards – Evidence from Germany
Hans-Joachim Böcking
,
Marius Gros ,
Christoph Wallek
and
Daniel Worret
Date Posted: February 05, 2011Last Revised: January 10, 2012965 downloads
Pre and Post-Tax Discount Rates Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 6-9, 2010
Martin Hall
Date Posted: February 05, 2011167 downloads
Some Rates are Better than Others Journal of Applied Research in Accounting and Finance, Vol. 5, No. 2, pp. 14-25, 2010
Kaiying Ji
Date Posted: February 05, 201190 downloads
The Problem of Pre-Tax Valuations: A Note Journal of Applied Research in Accounting and Finance, Vol. 5, No. 2, pp. 10-13, 2010 , Monash U. Department of Business Law & Taxation Research Paper No. 1755324
Michael J. Dempsey
,
Michael D. McKenzie and
Graham Partington
Date Posted: February 05, 2011153 downloads
Why Pre-Tax Discount Rates Should be Avoided Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 2-5, 2010
Kevin Thomas Davis
Date Posted: February 05, 2011185 downloads
A Cross-Country Study on the Effects of National Culture on Earnings Management Journal of International Business Studies, Vol. 41, No. 1, 2010
Sam Han ,
Tony Kang
,
Stephen B. Salter and
Yong Keun Yoo
Date Posted: February 04, 2011143 downloads
IFRS Consequences on Accounting Conservatism Within Europe: The Role of Big 4 Auditors
Charles Piot ,
Pascal Dumontier
and
Rémi Janin
Date Posted: February 04, 2011Last Revised: September 05, 2011535 downloads
Organizational Structure and Gray Markets AAA 2012 Management Accounting Section (MAS) Meeting Paper
Romana L. Autrey
,
Francesco Bova
and
David Soberman
Date Posted: February 04, 2011Last Revised: August 22, 2011133 downloads
The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Cathy Beaudoin
,
Li Dang
,
Qiaoling Fang
and
George T. Tsakumis
Date Posted: February 04, 2011Last Revised: June 16, 2011
Political Systems, Lobbying, and the Adoption of International Financial Reporting Standards
Derek C. Johnson
Date Posted: February 03, 2011147 downloads
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland Accounting and Management Information Systems, Vol. 10, Issue 2, pp. 228-248. 2011
Karol Marek Klimczak
Date Posted: February 02, 2011Last Revised: November 22, 2011232 downloads
An Analysis of the Accounting Errors that Arise During the Transition to IFRS
Anna Loyeung
,
Zoltan P. Matolcsy ,
Joseph Weber and
Peter Alfred Wells
Date Posted: February 01, 2011772 downloads
Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
John R. Robinson ,
Bridget Stomberg
and
Lisa De Simone
Date Posted: January 31, 2011Last Revised: March 20, 201288 downloads
Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
Sebastian Bos
,
Andrew Pendleton
and
Steve Toms
Date Posted: January 28, 2011Last Revised: April 21, 2013343 downloads
Empirical Evidence on Repeat Restatement Firms
Rebecca Files
,
Nathan Y. Sharp and
Anne Thompson
Date Posted: January 27, 2011Last Revised: May 13, 2013343 downloads
Client Risk Factors and Audit Resource Allocation Decisions Abacus, Vol. 47, No. 1, pp. 85-108, 2011
Hironori Fukukawa
,
Theodore J. Mock and
Arnold Wright
Date Posted: January 27, 2011Last Revised: December 05, 2012
Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?
Neal Buckwalter
,
Nathan Y. Sharp ,
Jaron Wilde
and
David A. Wood
Date Posted: January 27, 2011Last Revised: February 05, 2013103 downloads
The Use of Intangible Assets as Loan Collateral
Maria Loumioti
Date Posted: January 27, 2011Last Revised: January 30, 201328 downloads
Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization
Minyue Dong ,
Stephen G. Ryan and
Xiao-Jun Zhang
Date Posted: January 27, 2011Last Revised: August 18, 2012285 downloads
The Effects of Real Earnings Management on the Firm, its Competitors and Subsequent Reporting Periods
Craig J. Chapman
Date Posted: January 25, 2011474 downloads
A Political Economy Approach to Regulated Australian Information Disclosures Business Ethics: A European Review, Vol. 18, No. 2, pp. 192-208, 2009
James Guthrie and
Matthew Haigh
affiliation not provided to SSRN
Date Posted: January 23, 20114 downloads
Advancing Sustainable Management of Public and Not for Profit Organizations Public Management Review, Vol. 12, No. 4, pp. 449-459, 2010
James Guthrie ,
Amanda Ball
and
Federica Farneti
Date Posted: January 23, 201184 downloads
Balanced Scorecard Practices Amongst Thai Companies: Performance Effects Pacific Accounting Review, Vol. 21, No. 2, pp. 132-149, 2009
James Guthrie and
Kittiya Yongvanich
Date Posted: January 23, 2011124 downloads
Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement Chicago Booth Research Paper No. 12-04
Hans Bonde Christensen
,
Luzi Hail and
Christian Leuz
Date Posted: January 23, 2011Last Revised: September 05, 20121561 downloads
Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry Accounting Forum, Vol. 34, No. 3-4, 2010
James Guthrie ,
Suresh Cuganesan and
Leanne Ward
Date Posted: January 23, 2011158 downloads
GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations Public Management Review, Vol. 12, No. 4, 2010
James Guthrie ,
John Dumay
and
Federica Farneti
Date Posted: January 23, 2011187 downloads
Intellectual Capital and the Capital Market: A Review and Synthesis Journal of Human Resource Costing and Accounting, Vol. 14, No. 3, 2010
James Guthrie and
Subhash Asanga Abhayawansa
affiliation not provided to SSRN
Date Posted: January 23, 2011
Intellectual Capital Reporting in the Australian Red Cross Blood Service Journal of Intellectual Capital, Vol. 10, No. 4, 2009
James Guthrie ,
Peter Steane
and
Federica Farneti
Date Posted: January 23, 201163 downloads
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