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JEL Code: M41
4,280,192 Total downloads
Showing Papers 1,861 - 1,910 of 9,391
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Mandatory IFRS Adoption and Accounting Quality of European Banks Journal of Business Finance and Accounting, Forthcoming
Günther Gebhardt and
Zoltan Novotny-Farkas
Date Posted: December 30, 2010392 downloads
Analysts’ Forecasts During Forced CEO Changes Finance and Corporate Governance Conference 2011 Paper
Sue Wright
,
Steven Wu ,
Charlene Chen and
Ka Wai (Stanley) Choi
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
Macquarie University - Department of Applied Finance and Actuarial Studies
Date Posted: December 29, 2010104 downloads
A Commitment-Based Explanation for the Evolution of Outsourcing
Pei-Cheng Liao
and
Suresh Radhakrishnan
Date Posted: December 28, 201027 downloads
Firms’ Forecast Errors Regarding Their Own Future Key Figures: The Disappearance of the Overoptimism Bias
Hans Christian Müller
Date Posted: December 27, 201029 downloads
The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions CAAA Annual Conference 2011
Helena Isidro and
Ana Cristina Marques
Date Posted: December 26, 201070 downloads
The Accrual Anomaly: Australian Evidence Accounting and Finance, Forthcoming
Greg Clinch ,
Damian Fuller
,
Brett J. Govendir
and
Peter Alfred Wells
Date Posted: December 19, 2010Last Revised: February 17, 2011108 downloads
Do Rating Agencies Cater? Evidence from Rating-Based Contracts
Pepa Kraft
Date Posted: December 18, 2010Last Revised: July 09, 2011267 downloads
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards Accounting Horizons, Vol. 24, No. 4, pp. 567-588, 2010
Luzi Hail ,
Christian Leuz and
Peter D. Wysocki
Date Posted: December 18, 2010
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS The International Journal of Accounting, Vol.47, No.4, pp. 437-468
Antti Miihkinen
Date Posted: December 18, 2010Last Revised: January 10, 201394 downloads
When Good News is Not so Good: Economy-Wide Uncertainty and Stock Returns
Hae Mi Choi
Date Posted: December 18, 2010Last Revised: March 01, 201294 downloads
Market Reaction to an Earnings Shock: A Test of the Conservatism Effect CAAA Annual Conference 2012
Abdulaziz M. Alwathainani
Date Posted: December 16, 2010Last Revised: November 27, 2012
Conservatism Flow and the Pricing of Credit Risk
Sumantra Chakravarty
Date Posted: December 16, 2010Last Revised: August 05, 2011198 downloads
The Usefulness of Firm Risk Disclosures under Different Firm Riskiness, Investor Interest, and Market Conditions? Evidence from Finland
Antti Miihkinen
Date Posted: December 16, 2010Last Revised: November 10, 2011
The Valuation Differences Between Stock Option and Restricted Stock Grants for U.S. Firms
James H. Irving
,
Wayne R. Landsman and
Bradley P. Lindsey
Date Posted: December 16, 2010Last Revised: September 19, 2012138 downloads
Analytical Solution for Optimal Capital Structure in Perpetuities
Joseph Tham ,
Ignacio Velez-Pareja and
James W. Kolari
Date Posted: December 15, 2010Last Revised: October 19, 2011202 downloads
Efficiency of Authoritative Disclosure Recommendations - Evidence from IFRS Transition Disclosure in Finland Journal of Financial Regulation and Compliance, Vol. 16, No.4, pp. 384-413, 2008
Antti Miihkinen
Date Posted: December 15, 2010Last Revised: June 18, 201215 downloads
IFRS Consequences on Accounting Conservatism within Europe CAAA Annual Conference 2011
Charles Piot ,
Rémi Janin
and
Pascal Dumontier
Date Posted: December 15, 2010292 downloads
The Role of Accounting Quality in the M&A Market
Carol A. Marquardt and
Emanuel Zur
Date Posted: December 15, 2010345 downloads
Using Earnings Forecasts to Simultaneously Estimate Firm-Specific Cost of Equity and Long-Term Growth Review of Accounting Studies, Forthcoming
Alexander Nekrasov and
Maria Ogneva
Date Posted: December 15, 2010Last Revised: March 09, 2011434 downloads
A Note on Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition Australian Journal of Management, April 2011
Greg Clinch and
Brett Lombardi
Date Posted: December 14, 2010Last Revised: January 25, 201163 downloads
Determinants of Voluntary Executive Stock Option Disclosure in Brazil
Eduardo Schiehll
,
Paulo R. S. Terra and
Fernanda Gomes Victor
Date Posted: December 14, 2010Last Revised: June 20, 201177 downloads
Conservatism and Pensions: Why Accounting Matters
Christian Stadler
Date Posted: December 13, 2010133 downloads
Tax Expense Momentum Journal of Accounting Research, Forthcoming
Jacob K. Thomas and
Frank Zhang
Date Posted: December 13, 2010157 downloads
Board Interlocks and Earnings Management Contagion The Accounting Review, Forthcoming
Peng-Chia Chiu
,
Siew Hong Teoh and
Feng Tian
Date Posted: December 12, 2010Last Revised: February 06, 2013547 downloads
Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings Journal of Business Finance & Accounting, Vol. 38, Nos. 5‐6, pp. 536-573, 2011,
David Veenman
,
Allan Hodgson ,
Bart van Praag and
Wei Zhang
Date Posted: December 12, 2010Last Revised: July 25, 201186 downloads
Profit as a Signal of Product Quality and Customer Service:
Performance Evaluation for Plant Managers International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Michael S. H. Shih
Date Posted: December 12, 201067 downloads
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets Accounting Review, Forthcoming
Feng Chen ,
Ole-Kristian Hope ,
Qingyuan Li
and
Xin Wang
Date Posted: December 11, 2010412 downloads
Developing a Culture of Reporting Transparency and Accountability: The Lessons Learned from the Voluntary Sector Reporting Awards for Excellence in Financial Reporting Transparency
Steven Salterio and
Patrick Legresley
Date Posted: December 10, 2010189 downloads
Intangible Assets, IFRS, and Analysts’ Earnings Forecasts Accounting and Finance, Forthcoming
Keryn Chalmers ,
Greg Clinch ,
Jayne M. Godfrey and
Zi Wei
Date Posted: December 10, 2010Last Revised: September 22, 2011256 downloads
Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models? CAAA Annual Conference 2011
Michael S. H. Shih
Date Posted: December 10, 2010Last Revised: January 13, 2011213 downloads
The Relationship between Corporate Social Performance and Earnings Management Canadian Journal of Administrative Sciences, Vol. 27, No. 4, pp. 320-334, 2010
Claude Francoeur
,
Rim Makni Gargouri
and
Ridha Mohamed Shabou
Date Posted: December 10, 2010Last Revised: December 30, 2010131 downloads
Factors Associated with Student Performance in Advanced Accounting and Contemporary Financial Accounting Issues: An Empirical Study in a Commuter University
Mostafa M. Maksy PhD., CPA
and
Lin Zheng
Date Posted: December 08, 201095 downloads
How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise
Tae Sik Ahn
,
Younsik Choi
and
Iny Hwang
Date Posted: December 07, 201058 downloads
The Negative Effect of the Marriage Penalty Tax on American Society Academy of Accounting and Financial Studies Journal, Vol. 13, No. 1, pp. 103-125, 2009
Frederick J. Feucht
,
Murphy Smith and
Robert Strawser
Date Posted: December 07, 2010Last Revised: December 16, 201090 downloads
The Reflection of the Adoption of IFRS in the Performance Analysis of Publicly Traded Companies in Brazil (Reflexo da Adoção das IFRS na Análise de Desempenho das Companhias de Capital Aberto no Brasil) (Portuguese) Revista de Contabilidade e Organizações, Vol. 4, No. 9, p. 30, 2010,
Orleans Silva Martins
and
Edilson Paulo
Date Posted: December 07, 2010Last Revised: April 17, 2012140 downloads
Automating the Process of Taxonomy Creation and Comparison of Taxonomy Structures
Vasundhara Chakraborty
and
Miklos A. Vasarhelyi
Date Posted: December 05, 2010105 downloads
Beating Market Expectations, Analysts’ Forecasts Dispersion and the Pricing of Credit Default Swaps
Mauricio A. Melgarejo
Date Posted: December 05, 2010Last Revised: April 14, 2012104 downloads
Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments Journal of Accounting Research, Forthcoming
Jeffrey Hales ,
Xi (Jason) Kuang
and
Shankar Venkataraman
Date Posted: December 05, 2010107 downloads
An Ex Post Examination of Auditor Resignations
Anthony H. Catanach Jr. ,
James H. Irving
,
Susan Perry Williams and
Paul L. Walker
Date Posted: December 04, 2010Last Revised: January 09, 2012120 downloads
The Role of Accounting Conservatism in Firms’ Financial Decisions
Jimmy Lee
Date Posted: December 02, 2010Last Revised: April 18, 2013921 downloads
Accounting for Default Risk Under IFRS 9
Erich Pummerer
,
Marcel Steller
and
Johannes Elgeti
Date Posted: December 02, 2010393 downloads
Depreciation Classes, Return on Investment and Economic Profitability
Carlo Alberto Magni
Date Posted: December 02, 2010Last Revised: December 25, 2010142 downloads
Materiality in Performing an Audit – Experimental Evidence
Julia Severus
and
Marcel Steller
Date Posted: December 02, 2010Last Revised: January 10, 2012
Options Trading and the Extent that Stock Prices Lead Future Earnings Information
Cameron Truong
Date Posted: December 02, 201052 downloads
Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy CESifo Working Paper Series No. 3261
Giampaolo Arachi and
Valeria Bucci
Date Posted: December 02, 201068 downloads
How Does Financial Reporting Quality Relate to Investment Efficiency? Journal of Accounting & Economics (JAE), December 2009
Gary C. Biddle ,
Gilles Hilary and
Rodrigo S. Verdi
Date Posted: December 01, 2010Last Revised: October 03, 20123001 downloads
Impairment Test and Real Options Analysis: Congenial or Uncongenial Twins? With Special Reference to Intangible Assets
Giuseppe Marzo
Date Posted: November 30, 2010Last Revised: December 16, 2010137 downloads
An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets CAAA Annual Conference 2011
Jean-Francois Casta
,
Luc J. Paugam
and
Hervé Stolowy
Date Posted: November 29, 2010Last Revised: March 13, 201381 downloads
Labor Unions and Accounting Conservatism
David B. Farber
,
Hsin-Yi (Shirley) Hsieh
,
Boochun Jung
and
Han Yi
Date Posted: November 29, 2010156 downloads
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management Finance and Corporate Governance Conference 2011 Paper
Chong Wang
and
Elizabeth A. Demers
Date Posted: November 29, 2010148 downloads
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