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JEL Code: M41
4,279,879 Total downloads
Showing Papers 1,941 - 1,990 of 9,389
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Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries University of York Management School Working Paper No. 42
Steve Toms and
John Hasseldine
Date Posted: November 07, 201083 downloads
Convergence in Accounting Standards: Insights from Academicians and Practitioners Advances in Accounting, Vol. 26, No. 1, pp. 142-154, 2010
Zabihollah Rezaee ,
Murphy Smith and
Joseph Z. Szendi
Date Posted: November 07, 2010450 downloads
Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis International Journal of Disclosure and Governance, Forthcoming
Jeffrey L. Callen ,
Mindy Morel and
Grant A. Richardson
Date Posted: November 07, 2010
Executive Compensation, Earnings Management and Shareholder Litigation Review of Quantitative Finance and Accounting, Vol. 35, No. 1, 2010
Yan Wu
and
Robert A. Jones
Date Posted: November 07, 2010
Financing and Investment Efficiency, Information Quality, and Accounting Biases UIC College of Business Administration Research Paper No. 10-14
Lin Nan
and
Xiaoyan Wen
Date Posted: November 07, 2010Last Revised: November 13, 2012931 downloads
Inter-Corporate Ownership, Taxes, and Corporate Payout Choices Between Dividends and Share Repurchases CAAA Annual Conference 2011
Tao Zeng
Date Posted: November 07, 201044 downloads
Non-GAAP Earnings and Board Independence Review of Accounting Studies, Forthcoming
Richard M. Frankel and
Sarah E. McVay
Date Posted: November 07, 2010
Convergence of Accounting Standards and Foreign Direct Investment Finance and Corporate Governance Conference 2011 Paper
Yuan Ding
,
Charles J. P. Chen
and
Bin Xu
Date Posted: November 06, 2010Last Revised: February 10, 2011300 downloads
Managerial Ownership of Debt and Accounting Conservatism
Cong Wang
,
Fei Xie
and
Xiangang Xin
Date Posted: November 06, 2010Last Revised: December 02, 20101050 downloads
Product Market Competition and Audit Fees
Y. Wang
Date Posted: November 06, 2010244 downloads
A Method for Researching Medical Specialists' Behavior: Interpretive Interactionism
Bernard Verstegen and
Tjandra Börner
Date Posted: November 05, 201051 downloads
Intangibles in the Theories of the Firm 6th Interdisciplinary Workshop on Intangibles, Intellectual Capital & Extra-Financial Information, Catania, Italy, September 30 - October 1, 2010
Giuseppe Marzo
Date Posted: November 03, 2010106 downloads
Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts Accounting Review, Forthcoming
Guojin Gong ,
Laura Yue Li and
Jae Yong Shin
Date Posted: November 03, 2010
Social Disclosure, Legitimacy Theory and the Role of the State Accounting, Auditing and Accountability, Vol. 22, No. 8, 2009
Pablo Archel
,
Francisco Javier Husillos-Carqués
,
Carlos Larrinaga and
Crawford Spence
Date Posted: November 03, 2010
The Emergence of Triple Bottom Line Reporting in Spain Revista Española de Financiación y Contabilidad, Vol. 60, pp. 195-219, 2011,
Francisco Javier Husillos-Carqués
,
Carlos Larrinaga and
María José Álvarez-Gil
Date Posted: November 03, 2010Last Revised: September 12, 2011
Opacity and Executive Compensation
Miguel A. Ferreira ,
Paul A. Laux and
Garen Markarian
Date Posted: November 02, 2010189 downloads
Company Valuation in an Emerging Economy - Caldonia: A Case Study The Valuation Journal, Vol. 5, No. 2, pp. 4-45, 2010
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: November 01, 2010Last Revised: August 28, 2011295 downloads
Separate Auditing or Not? The Impact of Relational Concern on Board of Director’s Choice of Auditor in Chinese Public Listed Companies International Journal of Business and Social Science, Vol. 2, 2011
Jidong Zhang
Date Posted: October 31, 2010Last Revised: February 24, 2011
Accounting Disclosure of Tax Liabilities, Fair Trial and Self-Incrimination: Should the European Commission Endorse IFRS in Light of European Human Rights? GREIT Conference Paper Series, 2010
Raymond Luja
Date Posted: October 30, 2010166 downloads
National Accounting Culture and Empirical Evidence on the Application of Conservatism Economic Computation and Economic Cybernetics Studies and Research, Vol. 44, No. 3, pp. 43-60, 2010
Liliana Feleagă
,
Voicu D. Dragomir and
Niculae Feleagă
Date Posted: October 30, 2010Last Revised: October 31, 2010295 downloads
Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Anwer S. Ahmed ,
Emre Kilic
and
Gerald J. Lobo
Date Posted: October 28, 2010Last Revised: July 19, 2012
Pricing CDOs with State Dependent Stochastic Recovery Rates
Salah Amraoui
,
Laurent Cousot
,
Sebastien Hitier
and
Jean Paul Laurent
Date Posted: October 28, 2010120 downloads
Corporate Financial Fraud: An Application of Detection Controlled Estimation
Si Li
Date Posted: October 27, 2010172 downloads
Geographic Segmental Information in Annual Reports
Dick H. vanOfferen
Date Posted: October 27, 2010105 downloads
The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
Jonathan H. Grenier
,
Bradley Pomeroy
and
Matthew Stern
Date Posted: October 27, 2010Last Revised: January 28, 2013330 downloads
The Term Structure of Implied Costs of Equity Capital
Jeffrey L. Callen and
Matthew R. Lyle
Date Posted: October 27, 2010Last Revised: August 08, 2011261 downloads
Acquisition Profitability and Timely Loss Recognition Journal of Accounting & Economics (JAE), Forthcoming
Jere R. Francis and
Xiumin Martin
Date Posted: October 26, 2010Last Revised: October 28, 2010132 downloads
Governance Transparency and Capital Allocation: A Note Abacus, Forthcoming
Wen He
Date Posted: October 26, 201072 downloads
Investor Extrapolation and Expected Returns The Journal of Behavioral Finance, Vol. 11, pp. 150-160, 2010
Wen He and
Jianfeng Shen
Date Posted: October 26, 2010
Shareholder Value Creation and Risks in European Banks Bancaria, No. 09-2010, 2010
Franco Fiordelisi
Date Posted: October 26, 2010
Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement Tuck School of Business Working Paper No. 2010-83
Anja De Waegenaere ,
Richard C. Sansing and
J. Wielhouwer
Date Posted: October 25, 2010Last Revised: April 17, 2013434 downloads
Earnings Quality Metrics and What They Measure
Ralf Ewert
and
Alfred Wagenhofer
Date Posted: October 24, 2010Last Revised: August 16, 2011723 downloads
Industry Concentration and Corporate Disclosure Policy
Ashiq Ali ,
Sandy Klasa
and
P. Eric Yeung
Date Posted: October 24, 2010Last Revised: June 16, 2012260 downloads
R&D Stages and Stock Price Reactions in the Japanese Market
Shohei Nagayama
and
Fumiko Takeda
Date Posted: October 23, 201033 downloads
Short Interest as a Signal of Audit Risk Contemporary Accounting Research, Vol. 28, No. 4, Winter 2011
Cory A. Cassell ,
Michael S. Drake
and
Stephanie J. Rasmussen
Date Posted: October 23, 2010Last Revised: November 01, 2011296 downloads
The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions
Sean Andre
and
Jon S. Davis
Date Posted: October 23, 2010
The Risk Management Role of Accounting Conservatism for Operating Cash Flows
Gary C. Biddle ,
Mary L. Ma and
Frank M. Song
Date Posted: October 23, 2010Last Revised: June 28, 2012589 downloads
Budgetary Participation: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance CAAA Annual Conference 2011
Johnny Jermias
Date Posted: October 22, 2010Last Revised: May 10, 2011192 downloads
The Public Cost of Broken Confidence: Spillover Effects of Financial Reporting Irregularities
J. Wielhouwer
Date Posted: October 22, 201085 downloads
The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS: Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy
Valerio Pieri
Date Posted: October 22, 2010277 downloads
Financial Disclosure and the Board: A Case for Non-Independent Directors
Yuri Biondi ,
Pierpaolo Giannoccolo
and
Antoine Reberioux
Date Posted: October 21, 2010Last Revised: October 23, 2010
The Influence of Buy-Side Analysts on Mutual Fund Trading
Stefan Frey
and
Patrick Herbst
Date Posted: October 21, 2010Last Revised: January 17, 201261 downloads
Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?
John (Xuefeng) Jiang ,
Kathy R. Petroni and
Isabel Yanyan Wang
Date Posted: October 20, 2010312 downloads
The Market Pricing of Special Items that are Included Versus Excluded from 'Street' Earnings Contemporary Accounting Research, Forthcoming
Charles Hsu
and
William Kross
Date Posted: October 20, 2010
The Relationship of CSR and Financial Performance: New Evidence from Indonesian Companies Issues in Social and Environmental Accounting, Vol. 3, No. 1, 2009
Hasan Fauzi
and
Kamil Idris
Date Posted: October 20, 2010590 downloads
Evolutionary Model of Existing Competition and Voluntary Disclosure
Manuel Nuñez-Nickel
and
Susana Gago-Rodríguez
Date Posted: October 17, 2010103 downloads
An Accountability Framework for Financial Statement Auditors and Related Research Questions
Mark E. Peecher ,
Ira Solomon and
Ken Trotman
Date Posted: October 16, 2010Last Revised: April 15, 20131145 downloads
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment Journal of Accounting Research, Forthcoming
Donal Byard ,
Ying Li and
Yong Yu
Date Posted: October 16, 2010Last Revised: November 23, 2010690 downloads
Accounting Scandals in IPO Firms: Do Underwriters and VCs Help? Journal of Economics and Management Strategy, Vol. 19, No. 4, Winter 2010
Anup Agrawal and
Tommy Cooper
Date Posted: October 14, 2010142 downloads
High-Frequency Trading, Stock Volatility, and Price Discovery
Frank Zhang
Date Posted: October 14, 2010Last Revised: December 27, 20103569 downloads
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