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JEL Code: M4
5,289,789 Total downloads
Showing Papers 1,751 - 1,800 of 13,018
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Investors' Reactions to Retractions and Corrections of Management Earnings Forecasts Accounting, Organizations and Society, Vol. 36, No. 6, 2011
Seet-Koh Tan
and
Lisa Koonce
Date Posted: October 14, 2011
Opportunistic Disclosure in Press Release Headlines Accounting and Business Research, 2012
Encarna Guillamon Saorin
,
Beatriz Garcia Osma and
Michael John Jones
affiliation not provided to SSRN
Date Posted: October 14, 201172 downloads
The Role of Firm Status in Appointments of Financial Experts to Audit Committees Accounting Review, Forthcoming
David H. Erkens and
Sarah E. Bonner
Date Posted: October 14, 2011Last Revised: May 26, 2012192 downloads
Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions
Marshall A. Geiger and
Allen D. Blay
Date Posted: October 13, 2011420 downloads
Detailed Management Earnings Forecasts: Do Analysts Listen? Review of Accounting Studies, Forthcoming
Kenneth J. Merkley ,
Linda Smith Bamber and
Theodore E. Christensen
Date Posted: October 13, 2011Last Revised: March 03, 2012201 downloads
Formalization of Accounting Standards: A Necessary Technological Evolution
John Peter Krahel
and
Miklos A. Vasarhelyi
affiliation not provided to SSRN
and
Rutgers Business School
Date Posted: October 13, 201177 downloads
The Perceived Fairness of Performance Evaluation: The Role of Uncertainty Management Accounting Research, Forthcoming
Frank G. H. Hartmann
and
Sergeja Slapnicar
Date Posted: October 13, 2011
Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation: Identifying Subsidiaries Under IFRS 10)
Michael Reiland
Date Posted: October 10, 2011Last Revised: December 07, 2011302 downloads
Goodwill Accounting and Takeover Premiums: Pre- and Post-IFRS
Martin Bugeja
and
Anna Loyeung
Date Posted: October 10, 2011Last Revised: October 09, 2012126 downloads
Leadership Challenges at Hewlett-Packard: Through the Looking Glass Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-21
David F. Larcker and
Brian Tayan
Date Posted: October 10, 2011Last Revised: February 24, 2013311 downloads
Nonprofit Boards: Size, Performance, and Managerial Incentives Journal of Accounting & Economics (JAE), Forthcoming
Rajesh K. Aggarwal ,
Mark E. Evans and
Dhananjay Nanda
Date Posted: October 10, 2011127 downloads
Priority Dissemination of Public Disclosures Simon School Working Paper No. FR 11-28
Bei Dong
,
Edward X. Li ,
K. Ramesh and
Min Shen
Date Posted: October 09, 2011Last Revised: May 05, 2013110 downloads
Audited vs. Non-Audited Performance Indicators in Listed Companies: What’s Best? International Journal on GSTF Business Review, Vol. 1, No. 1, p. 29, August 2011
Marco Tutino
Date Posted: October 09, 201172 downloads
Mantıklı Eylem Teorisi (MET) ile Muhasebecilerin Bilgi Teknolojisi Kullanımına Yönelik bir Uygulama (An Application to the Accountants’ Information Technology Usage with the Theory of Reasoned Action) İktisat İşletme ve Finans, Vol. 25, p. 65-88, 2010,
Gökhan Özer and
Emine Yilmaz
Date Posted: October 09, 2011Last Revised: November 06, 2012
Which Metrics are Relevant in European Listed Companies? Evidence from Nineties Corporate Ownership and Control, Vol. 8, No. 2, p. 566, Winter 2011
Marco Tutino
Date Posted: October 09, 201143 downloads
The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
Helena Isidro and
Ana Cristina Marques
Date Posted: October 07, 2011Last Revised: March 15, 201376 downloads
Capturing Contextual Meanings: The Use of Organizational Culture as Theoretical and Methodological Lens in Accounting Research
Jan A. Pfister
Date Posted: October 06, 2011Last Revised: November 24, 2011
The Effect of Enforcement on Timely Loss Recognition: Evidence from Insider Trading Laws Journal of Accounting & Economics (JAE), Forthcoming
Sudarshan Jayaraman
Date Posted: October 05, 2011Last Revised: October 06, 2011139 downloads
The Value Relevance of Direct Cash Flows under IFRS
Iain Clacher
,
Alan J. Duboisée de Ricquebourg
and
Allan Hodgson
Date Posted: October 05, 2011Last Revised: March 20, 2013181 downloads
The Value Relevance of Non-Financial Performance Indicators: New Cues from the European Fashion Industry Financial Reporting, Forthcoming
Francesco Dainelli
and
Francesco Giunta
Date Posted: October 05, 201182 downloads
Financial Statement Analysis and Valuation Spreadsheets
Dhananjay (Dan) K. Gode and
James A. Ohlson
Date Posted: October 04, 2011504 downloads
Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes Journal of Accounting Research, Forthcoming, Johnson School Research Paper Series No. 55-2011
Sanjeev Bhojraj ,
Young Jun Cho and
Nir Yehuda
Date Posted: October 04, 2011Last Revised: February 09, 2012573 downloads
Going-Concern Opinions and User's Expectations: The Spanish Case (Las Expectativas del Usuario Ante la Salvedad al Principio de Empresa en Funcionamiento: Evidencia Empírica Para el Caso Español) Spanish Journal of Finance and Accounting, Forthcoming
Fermín Lizarraga
,
Laura Arnedo ,
Santiago Sánchez and
Emiliano Ruiz-Barbadillo
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
University of Cadiz
Date Posted: October 03, 2011Last Revised: October 04, 201140 downloads
Goodwill Accounting as a Missing Link between Financial and Management Accounting: Literature Review and Research Agenda Financial Reporting, Forthcoming
Alberto Quagli
Date Posted: October 03, 2011332 downloads
Institutionalisation of Management Accounting in Family Businesses – Empirical Evidence from Austria and Germany Journal of Enterprising Culture, Forthcoming
Martin R. W. Hiebl
,
Birgit Feldbauer-Durstmüller
,
Christine Duller
and
Herbert Neubauer
Date Posted: October 03, 2011Last Revised: October 15, 2012168 downloads
The Financial Judgment and Decision Making Process of Women: The Role of Negative Feelings Third Annual Meeting of the Academy of Behavioral Finance & Economics, September 2011
Victor Ricciardi
Date Posted: October 02, 2011416 downloads
Exploring the Role of Objects in the Transformation of Logics: A Practice Perspective HEC Working Paper No. 952
Diane-Laure Arjaliès
Date Posted: September 30, 201125 downloads
Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting European Accounting Review, Forthcoming
Markus C. Arnold
and
Dominik Schreiber
Date Posted: September 30, 2011
Insider Entrenchment and CEO Compensation: Evidence from Initial Public Offering Firms
Myung Seok Park
,
Benson Wier and
Arno Forst
Date Posted: September 30, 2011
Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-Study Perspective The European Accounting Review, 2011
Caroline Lambert
and
Samuel Sponem
Date Posted: September 29, 2011
Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type European Accounting Review, Forthcoming
Christopher W. Koch
,
Martin Weber and
Jens Wüstemann
Date Posted: September 29, 2011
Firm Exit Through Bankruptcy – The Effect of Accounting Bias on Product Market Competition
Hui Chen
and
Bjorn N. Jorgensen
Date Posted: September 29, 201188 downloads
Measuring R&D Curtailment Among Short-Horizon CEOs Journal of Corporate Finance, Vol. 17, No. 3, 2011
Richard A. Cazier
Date Posted: September 29, 201153 downloads
The Multinational Advantage Chicago Booth Research Paper No. 11-37, Fama-Miller Working Paper
Drew Creal
,
Leslie A. Robinson ,
Jonathan L. Rogers and
Sarah L. C. Zechman
Date Posted: September 28, 2011Last Revised: April 10, 2013528 downloads
Using Discourse to Restore Organisational Legitimacy: ‘CEO-Speak’ after an Incident in a German Nuclear Power Plant Journal of Business Ethics, Vol. 108, No. 1, 2012
Annika Beelitz
and
Doris M. Merkl-Davies
Date Posted: September 28, 2011Last Revised: April 27, 20138 downloads
Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?
Jeffrey T. Doyle
and
Jared N. Jennings
Date Posted: September 27, 2011277 downloads
Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
Larry Bensimhon
and
Yuri Biondi
Date Posted: September 27, 2011Last Revised: September 28, 2011139 downloads
The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Frank Heflin and
Dana Wallace
Date Posted: September 26, 2011Last Revised: March 26, 2013341 downloads
Market Inefficiency and Implied Cost of Capital Models
Tjomme O. Rusticus
Date Posted: September 26, 2011182 downloads
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980 Review of Accounting Studies, Forthcoming
Kevin Koh ,
Shivaram Rajgopal and
Suraj Srinivasan
Date Posted: September 26, 2011209 downloads
The Relation between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
Karthik Balakrishnan
,
John E. Core and
Rodrigo S. Verdi
Date Posted: September 24, 2011Last Revised: March 06, 2013352 downloads
Is Bank Performance What it is, in Light of Bank Earnings Management and Bank Market Structure? – Evidence from the Emerging and the Frontier Markets
Nacasius U. Ujah
and
Collins Emeka Okafor
Date Posted: September 24, 201169 downloads
The Cut and Paste Society: Isomorphism in Codes of Ethics Journal of Business Ethics, Forthcoming
Lori Holder-Webb and
Jeffrey R. Cohen
Date Posted: September 24, 201173 downloads
The Direct Relevance of Accounting Information for Credit Default Swap Pricing Journal of Business Finance and Accounting, Vol. 38, Nos. 9-10, 2011
George E. Batta
Date Posted: September 24, 2011
Institutional Change in the Making - The Case of Socially Responsible Investment
Diane-Laure Arjaliès
Date Posted: September 23, 2011Last Revised: March 01, 201393 downloads
A Managerial Perspective on the Porter Hypothesis - The Case of Co2 Emissions Palaiseau, Éditions de l’École Polytechnique, Crifo P., Ponssard J.-P.,eds., pp.151-168, June 2010,
Diane-Laure Arjaliès
and
Jean Pierre Ponssard
Date Posted: September 23, 201142 downloads
The Effect of Mandatory Financial Statement Disclosures on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance McCombs Research Paper Series No. ACC-04-11
Sanjay Gupta ,
Lillian F. Mills and
Erin Towery
Date Posted: September 23, 2011Last Revised: May 01, 2013231 downloads
Audit Fees Around Dismissals and Resignations: Additional Evidence Journal of Contemporary Accounting & Economics, Forthcoming
Paul A. Griffin and
David H. Lont
Date Posted: September 23, 2011
Enforcement and Disclosure under Regulation FD: An Empirical Analysis Accounting & Finance, Forthcoming
Paul A. Griffin ,
David H. Lont and
Benjamin Segal
Date Posted: September 23, 2011
Using Archival Data Sources to Conduct Nonprofit Accounting Research
Nancy Chun Feng
,
Qianhua Ling
,
Daniel Neely
and
Andrea Alston Roberts
Date Posted: September 22, 2011128 downloads
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