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JEL Code: M41
4,312,861 Total downloads
Showing Papers 1,951 - 2,000 of 9,468
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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, 2011204 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, 2010296 downloads
The Role of Accounting Quality in the M&A Market
Carol A. Marquardt and
Emanuel Zur
Date Posted: December 15, 2010351 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, 2011452 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, 201179 downloads
Conservatism and Pensions: Why Accounting Matters
Christian Stadler
Date Posted: December 13, 2010136 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, 2013551 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, 201069 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, 2010416 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, 2010195 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, 2011259 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, 2011215 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, 2010132 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, 201098 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, 2012142 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, 2012106 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, 2010108 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, 2012121 downloads
The Role of Accounting Conservatism in Firms’ Financial Decisions
Jimmy Lee
Date Posted: December 02, 2010Last Revised: April 18, 2013935 downloads
Accounting for Default Risk Under IFRS 9
Erich Pummerer
,
Marcel Steller
and
Johannes Elgeti
Date Posted: December 02, 2010400 downloads
Depreciation Classes, Return on Investment and Economic Profitability
Carlo Alberto Magni
Date Posted: December 02, 2010Last Revised: December 25, 2010143 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, 201053 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, 20123028 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, 2010138 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, 201383 downloads
Labor Unions and Accounting Conservatism
David B. Farber
,
Hsin-Yi (Shirley) Hsieh
,
Boochun Jung
and
Han Yi
Date Posted: November 29, 2010157 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, 2010149 downloads
2010 Federal Tax Update
Samuel A. Donaldson
Date Posted: November 28, 2010999 downloads
Financial Performance Measures and Value Creation: A Review
Daniela Venanzi
Date Posted: November 28, 2010Last Revised: December 09, 2011728 downloads
Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors
Christopher Frederik Mokwa
and
Soenke Sievers
Date Posted: November 26, 2010Last Revised: July 12, 2012174 downloads
Earnings Conservatism in Pre- and Post- IFRS Periods in Turkey: Panel Data Evidence on the Firm Specific Factors Journal of Accounting and Management Information Systems, Vol. 9, No. 3, pp. 403-421, 2010
Cagnur Kaytmaz Balsari
,
Serdar Ozkan and
Mustafa Gurol Durak
Date Posted: November 26, 2010Last Revised: November 29, 2010
Relationship-Specificity, Contract Enforceability, and Income Smoothing
Yiwei Dou
,
Ole-Kristian Hope and
Wayne B. Thomas
Date Posted: November 26, 2010Last Revised: November 23, 2012550 downloads
Tax Professionals’ Ethical Decision Making: The Influence of Individual and Environmental Factors
Donna Bobek
,
Amy Hageman
and
Robin Radtke
Date Posted: November 26, 2010
Sustainability Reporting in Italian Local Governments: What They do not Report SOCIAL ACCOUNTING AND PUBLIC MANAGEMENT, S.P. Osborne and A. Ball, eds., pp. 192-202, Accountability for the Common Good, Routledge, 2010
Federica Farneti ,
James Guthrie and
Benedetta Siboni
Date Posted: November 25, 2010Last Revised: December 01, 2010
Firm Resources, Quality Signals and The Determinants of Corporate Environmental Reputation: Some UK Evidence
Steve Toms
Date Posted: November 24, 201080 downloads
Strategic Accounting Choice Around Firm-Level Labor Negotiations
Beatriz Garcia Osma ,
Araceli Mora Enguídanos
and
Ana María Sabater Marcos
Date Posted: November 24, 2010Last Revised: September 06, 201296 downloads
Hidden Action, Identification, and Organization Design IZA Discussion Paper No. 5325
Wendelin Schnedler
Date Posted: November 22, 20109 downloads
Earnings Attribution and Information Transfers
David S. Koo
,
Juan (Julie) Wu
and
P. Eric Yeung
Date Posted: November 20, 2010Last Revised: January 16, 2013294 downloads
Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending
Karen A. Kitching ,
Andrea Alston Roberts and
Pamela C. Smith
Date Posted: November 20, 2010Last Revised: January 25, 201284 downloads
Short Term Incentive Effects of a Reduction in the NOL Carryback Period
Susan Albring ,
Dan S. Dhaliwal ,
Inder K. Khurana and
Raynolde Pereira
Date Posted: November 20, 2010Last Revised: March 24, 2011151 downloads
Earnings management and the Post-Earnings Announcement Drift Financial Management, Forthcoming
Henock Louis and
Amy X. Sun
Date Posted: November 19, 2010Last Revised: December 01, 2010
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