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JEL Code: M41
4,276,417 Total downloads
Showing Papers 1,991 - 2,040 of 9,386
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The Market Pricing of Special Items that are Included Versus Excluded From 'Street' Earnings
Charles Hsu
and
William Kross
Hong Kong University of Science & Technology
and
State University of New York at Buffalo - Department of Accounting
Date Posted: October 12, 2010
Working Paper Series
111 downloads
Share Price Formation, Market Exuberance and Accounting Design
Banque de France Foundation Research Seminar, November 23, 2010
Yuri Biondi and
Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS)
and
University of Bologna
Date Posted: October 11, 2010
Last Revised: November 24, 2011
Working Paper Series
229 downloads
Accounts Receivable Financing and Information Asymmetry
Hagit Levy
CUNY Baruch College
Date Posted: October 10, 2010
Working Paper Series
282 downloads
Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards
Tadanori Yosano
and
Yoshinori Shimada
Kobe University - Graduate School of Business Administration
and
Kobe University - Graduate School of Business Administration
Date Posted: October 10, 2010
Working Paper Series
111 downloads
On Testing Business Models
David P. Huelsbeck
,
Kenneth A. Merchant and
Tatiana Sandino
University of Melbourne - Department of Accounting
,
University of Southern California - Leventhal School of Accounting
and
Harvard Business School - Accounting and Control
Date Posted: October 09, 2010
Working Paper Series
327 downloads
The Psychology of Risk
BEHAVIORAL FINANCE: INVESTORS, CORPORATIONS, AND MARKETS, pp. 131-149, H. Kent Baker and John R. Nofsinger, eds., John Wiley & Sons, 2010
Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: October 09, 2010
Accepted Paper Series
Behavioral Accounting and Corporate Governance: Compensation Regimes with the Example of UBS Switzerland
Christian Offenhammer
University of St. Gallen
Date Posted: October 06, 2010
Last Revised: October 09, 2010
Working Paper Series
256 downloads
The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative?
Peter Clarkson ,
Xiaohua Fang
,
Yue Li and
Gordon D. Richardson
University of Queensland - Business School
,
Georgia State University - School of Accountancy
,
University of Toronto - Joseph Rotman School of Management
and
University of Toronto - Rotman School of Management
Date Posted: October 06, 2010
Working Paper Series
491 downloads
The Stock Price Effects from Downward Earnings Guidance Versus Beating Analysts' Forecasts: Which Effect Dominates?
Accounting and Business Research, Vol. 41, pp. 95-118, 2011
Lynn L. Rees and
Brady J. Twedt
Texas A&M University (TAMU) - Department of Accounting
and
Indiana University - Kelley School of Business
Date Posted: October 05, 2010
Last Revised: February 25, 2012
Accepted Paper Series
214 downloads
Did the Adoption of IFRS Encourage Cross-Border Investment?
Gladys Lee
and
Neil L. Fargher
Australian National University (ANU)
and
Australian National University (ANU)
Date Posted: October 04, 2010
Last Revised: October 06, 2010
Working Paper Series
205 downloads
Estimating Accruals Models in Europe: Industry-based Approaches versus a Data-driven Approach
Antonio Fabio Di Narzo
,
Marzia Freo
and
Marco Maria Mattei
University of Bologna - Department of Statistics
,
University of Bologna - Department of Statistics
and
University of Bologna - Department of Management
Date Posted: October 03, 2010
Last Revised: October 16, 2012
Working Paper Series
114 downloads
Formulation of a New Approach to Financial Statement Analysis Based on Divine Sai Baba (Shirdi) - Ethical Values of 16½ Number - In the Scenario of Current Global Financial Crisis-Cum-Moral Bankruptcy
Journal of Financial Management and Analysis, Vol. 23, No. 1, January-June 2010
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 03, 2010
Accepted Paper Series
Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures
UC Davis Graduate School of Management Research Paper No. 06-12
Paul A. Griffin ,
David H. Lont and
Kate McClune
University of California, Davis - Graduate School of Management
,
University of Otago - Department of Accountancy and Finance
and
University of Otago
Date Posted: October 03, 2010
Last Revised: June 21, 2012
Working Paper Series
347 downloads
Is There Information Content in the Tax Footnote?
Jana Smith Raedy ,
Jeri K. Seidman
and
Douglas A. Shackelford
University of North Carolina at Chapel Hill
,
University of Texas at Austin - McCombs School of Business
and
University of North Carolina at Chapel Hill
Date Posted: October 03, 2010
Last Revised: September 20, 2012
Working Paper Series
273 downloads
Political Maneuverability and Product Costing Efficacy: Lessons from Rivers State Government-Owned Companies in Nigeria: Survey Findings
Journal of Financial Management and Analysis, Vol.23, No.1, January-June 2010
Prince Umor C. Agundu
Rivers State University of Science and Technology (RSUST) - Department of Banking and Finance
Date Posted: October 03, 2010
Accepted Paper Series
Costo de Capital con Costo del Patrimonio Apalancado Como el Riesgo de
los Escudos Fiscales (Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields)
Mays Business School Research Paper No. 2011-10
Joseph Tham ,
Ignacio Velez-Pareja and
James W. Kolari
Duke University - Duke Center for International Development in the Sanford School of Public Policy
,
Master Consultores
and
Texas A&M University (TAMU) - Department of Finance
Date Posted: October 01, 2010
Last Revised: December 19, 2011
Working Paper Series
185 downloads
Staggered Boards, Accounting Discretion, and Firm Value
Pornsit Jiraporn and
Yixin Liu
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand
and
University of New Hampshire
Date Posted: October 01, 2010
Working Paper Series
147 downloads
Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research
Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
Mark H. Lang and
Mark G. Maffett
University of North Carolina at Chapel Hill
and
University of Chicago - Booth School of Business
Date Posted: September 30, 2010
Last Revised: September 19, 2012
Accepted Paper Series
435 downloads
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
Contemporary Accounting Research, Forthcoming
Ryan J. Baxter
,
Jean C. Bedard ,
Rani Hoitash
and
Ari Yezegel
Bentley University - Department of Accountancy
,
Bentley University - Department of Accountancy
,
Bentley University - Department of Accountancy
and
Bentley University - Department of Accountancy
Date Posted: September 30, 2010
Last Revised: August 01, 2012
Accepted Paper Series
607 downloads
Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan
Tadanori Yosano
and
Yoshinori Shimada
Kobe University - Graduate School of Business Administration
and
Kobe University - Graduate School of Business Administration
Date Posted: September 30, 2010
Last Revised: November 09, 2010
Working Paper Series
71 downloads
Who Benefits from the Adoption of IFRS?
Shin'ya Okuda
Osaka Gakuin University
Date Posted: September 30, 2010
Working Paper Series
305 downloads
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Ulf Brüggemann ,
Joerg-Markus Hitz
and
Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics
,
University of Goettingen
and
WHU - Otto Beisheim School of Management
Date Posted: September 29, 2010
Last Revised: April 22, 2013
Accepted Paper Series
1141 downloads
Deviations of Budgetary Data and Outcomes of the First Degree Local Authorities: The Case of the Local Authorities in the Prefecture of Achaia for the Period 2005 to 2007
3rd International Conference on Accounting and Finance Skiathos Isl., Greece, August 25-27, 2010
Athanasios Bellas
,
Georgia Kontogeorga
,
Georgios L. Thanasas
,
Konstantinos Papadatos and
Dimitrios Goulas
University of Patras
,
university of Patras
,
University of Patras
,
University of Patras
and
affiliation not provided to SSRN
Date Posted: September 29, 2010
Last Revised: October 14, 2010
Accepted Paper Series
117 downloads
Health Services in Greece: An Approach to Their Operational Cost
International Conference on Applied Economics Kastoria, Greece, May 27-30, 2009
Athanasios Bellas
and
Georgios L. Thanasas
University of Patras
and
University of Patras
Date Posted: September 29, 2010
Last Revised: October 18, 2010
Accepted Paper Series
588 downloads
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
European Accounting Review, Forthcoming
Joseph Aharony ,
Ran Barniv and
Haim Falk
Tel Aviv University - Faculty of Management
,
Kent State University - Department of Accounting
and
The Technion, Israel Institute of Technology
Date Posted: September 28, 2010
Accepted Paper Series
Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards
Emory Public Law Research Paper No. 10-132, Emory Law and Economics Research Paper No. 10-85
Kathryn Kadous and
Molly Mercer
Emory University - Goizueta Business School
and
DePaul University
Date Posted: September 27, 2010
Last Revised: June 10, 2012
Working Paper Series
239 downloads
International Investor Protection Regime and the Effectiveness of Outside Directorship on the Board: An Empirical Essay
Jagdish Pathak
and
Jerry Y. Sun
University of Windsor - Odette School of Business
and
University of Windsor - Odette School of Business
Date Posted: September 24, 2010
Working Paper Series
117 downloads
Auditor Choice in Politically Connected Firms
Omrane Guedhami and
Jeffrey Pittman
University of South Carolina - Moore School of Business
and
Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 23, 2010
Last Revised: January 23, 2013
Working Paper Series
371 downloads
Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
Bok Baik
,
Joon Chae
,
Sunhwa Choi
and
David B. Farber
Seoul National University
,
Seoul National University
,
Lancaster University
and
McGill University
Date Posted: September 23, 2010
Working Paper Series
236 downloads
Corporate Governance Myths: Comments on Armstrong, Guay, and Weber
Simon School Working Paper No. FR 10-29
James A. Brickley and
Jerold L. Zimmerman
Simon Graduate School of Business, University of Rochester
and
University of Rochester - Simon School of Business
Date Posted: September 23, 2010
Working Paper Series
881 downloads
One Hundred Years of Disappointed Expectations: A Quantitative Content Analysis of the Auditor's Responsibility to Discover Fraud Traced Through Montgomery's Auditing, 1912-1998
Journal of Forensic & Investigative Accounting, 2011
Stephanie D. Moussalli
,
O. Ronald Gray
and
Gokhan Karahan
Rhodes College
,
University of West Florida
and
affiliation not provided to SSRN
Date Posted: September 22, 2010
Last Revised: August 03, 2012
Accepted Paper Series
123 downloads
Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R
Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Mary E. Barth
,
Ian D. Gow
and
Daniel J. Taylor
Stanford University - Graduate School of Business
,
Harvard Business School
and
University of Pennsylvania - The Wharton School
Date Posted: September 22, 2010
Last Revised: October 12, 2012
Accepted Paper Series
359 downloads
Bringing Leased Assets onto the Balance Sheet
Kimberly Rodgers Cornaggia ,
Laurel Franzen
and
Timothy T. Simin
American University - Kogod School of Business
,
Loyola Marymount University
and
Pennsylvania State University
Date Posted: September 21, 2010
Last Revised: August 09, 2012
Working Paper Series
603 downloads
Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
INTACCT Working Paper Series
Annita Florou
,
Urska Kosi
and
Peter F. Pope
King's College London
,
Humboldt University of Berlin - School of Business and Economics
and
City University London
Date Posted: September 21, 2010
Last Revised: July 25, 2012
Working Paper Series
417 downloads
Real Earnings Management and Subsequent Stock Returns
Xi Li
Hong Kong University of Science & Technology (HKUST)
Date Posted: September 21, 2010
Last Revised: June 18, 2012
Working Paper Series
771 downloads
Retaining Former CEOs on the Board
Conference Board Director Notes No. DN-015
Jason D. Schloetzer
Georgetown University - McDonough School of Business
Date Posted: September 20, 2010
Last Revised: February 22, 2012
Accepted Paper Series
136 downloads
Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China
The International Journal of Accounting, Forthcoming
Tanya Y. H. Tang
and
Michael Firth
The University of British Columbia - Faculty of Management
and
Lingnan University - Department of Accounting and Finance
Date Posted: September 19, 2010
Last Revised: May 30, 2011
Accepted Paper Series
327 downloads
Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen?
Contemporary Accounting Research, Vol. 28, No. 3, pp. 859–891, Fall 2011,
Steven F. Cahan ,
Wei Zhang and
David Veenman
University of Auckland Business School
,
SUNY at Albany
and
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: September 19, 2010
Last Revised: February 09, 2012
Accepted Paper Series
Earnings Quality Constructs and Measures
Ahmad Mohammady
Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
Date Posted: September 19, 2010
Working Paper Series
233 downloads
ROE, Market Value Added and Shareholder Value Creation [ROE, Market Value Added e Creazione di Valore]
Presented at the EAA Annual Congress, Rome, April 20-22, 2011
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: September 18, 2010
Last Revised: November 08, 2012
Accepted Paper Series
341 downloads
Firm’s Information Environment and Stock Liquidity: Evidence from Tunisian Context
Nadia Loukil II
and
Ouidad Yousfi
University of Sousse - Institut Supérieur de Gestion (ISG), Tunis
and
MRM
Date Posted: September 17, 2010
Working Paper Series
42 downloads
Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption
Simon School Working Paper No. FR 11-03
Mark H. Lang ,
Mark G. Maffett
and
Edward L. Owens
University of North Carolina at Chapel Hill
,
University of Chicago - Booth School of Business
and
University of Rochester - Simon School of Business
Date Posted: September 15, 2010
Working Paper Series
969 downloads
Proprietary Costs and the Disclosure of Information About Customers
Jesse A. Ellis
,
C. Edward Fee and
Shawn E. Thomas
University of Alabama
,
Michigan State University - Department of Finance
and
University of Pittsburgh - Finance Group
Date Posted: September 15, 2010
Working Paper Series
187 downloads
Value-Driving Activities in Euro-Zone Banks
European Accounting Review, Forthcoming
Helena Isidro and
David Grilo
ISCTE IUL Business School
and
Bank of Portugal
Date Posted: September 15, 2010
Accepted Paper Series
Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?
Jessen L. Hobson
University of Illinois at Urbana-Champaign
Date Posted: September 14, 2010
Last Revised: September 27, 2010
Working Paper Series
191 downloads
Agency Conflicts and Auditing in Private Firms
Ole-Kristian Hope ,
John Christian Langli and
Wayne B. Thomas
University of Toronto - Rotman School of Management
,
BI Norwegian Business School - Department of Accounting, Auditing and Law
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: September 12, 2010
Last Revised: June 08, 2012
Working Paper Series
609 downloads
Why do EPS Forecast Error and Dispersion not Vary with Scale? Implications for Analyst and Managerial Behavior
Journal of Accounting Research, Forthcoming
Foong Soon Cheong
and
Jacob K. Thomas
Rutgers University
and
Yale School of Management
Date Posted: September 12, 2010
Accepted Paper Series
246 downloads
Accounting for Investments in Human Capital: A Review
Anne Wyatt
and
Hermann Frick
University of Queensland
and
University of Queensland - Business School
Date Posted: September 10, 2010
Working Paper Series
244 downloads
Assessing Financial Vulnerability in Nonprofit Sports Organisations
Carolyn J. Cordery and
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
and
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 10, 2010
Working Paper Series
82 downloads
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
Luzi Hail ,
Christian Leuz and
Peter D. Wysocki
University of Pennsylvania - The Wharton School
,
University of Chicago - Booth School of Business
and
University of Miami - School of Business Administration
Date Posted: September 10, 2010
Accepted Paper Series
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