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JEL Code: M4
5,336,689 Total downloads
Showing Papers 201 - 250 of 13,133
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What's for Sale: The Effects of Line of Business Reporting
Susan G. Watts and
Mark Bagnoli
Purdue University
and
Purdue University
Date Posted: April 14, 1997
Working Paper Series
What You Sell is What You Lend? Explaining Trade Credit Contracts
Review of Financial Studies, Forthcoming
Mariassunta Giannetti
,
Mike Burkart and
Tore Ellingsen
Stockholm School of Economics
,
Stockholm School of Economics - Department of Finance
and
Stockholm School of Economics - Department of Economics
Date Posted: March 05, 2008
Accepted Paper Series
What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
Contemporary Accounting Research, Forthcoming
Yves Gendron and
Laura F. Spira
Université Laval
and
Oxford Brookes University - Business School
Date Posted: July 13, 2009
Accepted Paper Series
What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
Yves Gendron and
Laura F. Spira
Université Laval
and
Oxford Brookes University - Business School
Date Posted: July 13, 2009
Working Paper Series
385 downloads
What Value Analysts?
Eli Amir ,
Baruch Lev and
Theodore Sougiannis
London Business School
,
New York University - Stern School of Business
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 13, 2000
Working Paper Series
2618 downloads
What They Mean When They Use Quantifiers – An Empirical Investigation of IASB’s Staff Analysis Paper on ED 9
Sebastian Hoffmann
HHL Leipzig Graduate School of Management
Date Posted: June 03, 2011
Working Paper Series
32 downloads
What Skills and Attributes Does an Accounting Graduate Need? Evidence from Student Perceptions and Employer Expectations
Accounting & Finance, Vol. 48, No. 2, pp. 279-300, June 2008
Marie H. Kavanagh and
Lyndal Drennan
University of Southern Queensland (USQ)
and
Queensland University of Technology
Date Posted: May 13, 2008
Accepted Paper Series
7 downloads
What Roles Can Nonrecurring Items Play?
(CAAA) 2008 Annual Conference Paper
Date Posted: January 03, 2008
Working Paper Series
113 downloads
What Managers from the Class I Freight-Carrying Railroad Industry Say Students Need from the Managerial Accounting Course
C. Andrew Lafond Jr.
Philadelphia University
Date Posted: February 07, 2007
Working Paper Series
158 downloads
What Makes Stock Prices Move? Fundamentals vs. Investor Recognition
Richard G. Sloan and
Haifeng You
University of California at Berkeley - Haas School of Business
and
Hong Kong University of Science & Technology - Department of Accounting
Date Posted: February 17, 2011
Last Revised: June 25, 2011
Working Paper Series
1242 downloads
What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings
Daphne Lui
,
Stanimir Markov and
Ane Tamayo
ESSEC Business School
,
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: February 02, 2005
Working Paper Series
717 downloads
What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Assessments
Journal of Accounting Research, Vol. 45, pp. 629-665, June 2007
Daphne Lui
,
Stanimir Markov and
Ane Tamayo
ESSEC Business School
,
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: November 11, 2007
Accepted Paper Series
What Level of Trust is Needed for Sustainability?
Social Responsibility Journal
Guler Aras
and
David Crowther
Yildiz Technical University
and
De Montfort University
Date Posted: July 10, 2008
Accepted Paper Series
What It Means Is What It Does: A Comparative Analysis of Implementing Intellectual Capital in Norway and Spain
European Accounting Review, Vol. 12, No. 4, 2003
Cristina Chaminade
and
Hanno Roberts
Independent University of Madrid - Department Estructura Economica
and
BI Norwegian School of Management
Date Posted: November 24, 2003
Accepted Paper Series
What is Your ROA? An Investigation of the Many Formulas for Calculating Return on Assets
Jewell, J. J. & Mankin, J. A (2011) What is Your ROA? An Investigation of the Many Formulas for Calculating Return on Assets, Academy of Educational Leadership Journal, 15 (Special Issue), 79-91
Jeffrey Jay Jewell
and
Jeffrey A. Mankin
Lipscomb University
and
Lipscomb University
Date Posted: October 02, 2012
Accepted Paper Series
71 downloads
What is the Role of Auditing Firm in M&A Activity?
Jidong Zhang
and
Liyan Wang
Beijing International Studies University
and
Peking University - Guang Hua School of Management
Date Posted: November 20, 2009
Last Revised: March 01, 2010
Working Paper Series
What is the Effect of China's SOX-Act?
Liyan Wang
and
Jidong Zhang
Peking University - Guang Hua School of Management
and
Beijing International Studies University
Date Posted: January 26, 2010
Last Revised: February 09, 2010
Working Paper Series
What is the Actual Economic Role of Financial Reporting?
Accounting Horizons, Vol. 22, No. 4, 2008
Ray Ball
University of Chicago
Date Posted: May 28, 2008
Last Revised: March 09, 2009
Accepted Paper Series
496 downloads
What is the Actual Economic Role of Financial Reporting?
Ray Ball
University of Chicago
Date Posted: February 10, 2008
Working Paper Series
1747 downloads
What is Puzzling with this Picture? The Determinants of Earnings Opacity Internationally
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: January 05, 2004
Working Paper Series
161 downloads
What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth
Martin Staehle and
Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences
and
University of Hohenheim
Date Posted: March 25, 2013
Working Paper Series
103 downloads
What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly
Review of Accounting Studies, Forthcoming
Sohyung Kim
Brock University - Faculty of Business
Date Posted: January 08, 2010
Last Revised: December 10, 2011
Accepted Paper Series
300 downloads
What Investors Want: Evidence from Investors’ Use of the EDGAR Database
Michael S. Drake
,
Darren T. Roulstone and
Jacob R. Thornock
Brigham Young University - Marriott School
,
Ohio State University (OSU) - Fisher College of Business
and
University of Washington - Michael G. Foster School of Business
Date Posted: February 14, 2012
Working Paper Series
364 downloads
What International Accounting Standards (IAS) Bring About to the Financial Statements of Greek Listed Companies? The Case of the Athens Stock Exchange
Spoudai: Journal of Economics and Business, Vol. 57, No. 3, pp. 54-77, September–December 2007,
Athanasios Bellas
,
Kanellos Toudas
and
Konstantinos Papadatos
University of Patras
,
University of Patras
and
University of Patras - Department of Business Administration
Date Posted: August 03, 2007
Last Revised: February 26, 2013
Accepted Paper Series
455 downloads
What Insiders know about Future Earnings and how They use it: Evidence from Insider Trades
Journal of Accounting & Economics, Vol. 35, No. 3, June 2003
Bin Ke ,
Steven J. Huddart and
Kathy R. Petroni
Nanyang Technological University
,
Pennsylvania State University, University Park - Department of Accounting
and
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: February 17, 2003
Accepted Paper Series
What Insiders Know About Future Earnings and How They Use It: Evidence From Insider Trades
Bin Ke ,
Steven J. Huddart and
Kathy R. Petroni
Nanyang Technological University
,
Pennsylvania State University, University Park - Department of Accounting
and
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: July 29, 2001
Working Paper Series
2179 downloads
What Influences Accounting Research? A Citations Based Analysis
Issues in Accounting Education, Forthcoming
Amy E. Dunbar and
David P. Weber
University of Connecticut - Department of Accounting
and
University of Connecticut - Department of Accounting
Date Posted: August 15, 2012
Last Revised: June 07, 2013
Accepted Paper Series
352 downloads
What Impedes Oil and Gas Companies’ Transparency?
Paul M. Healy ,
George Serafeim
and
Venkat Kuppuswamy
Harvard Business School
,
Harvard University - Harvard Business School
and
Harvard University - Technology & Operations Management Unit
Date Posted: November 19, 2011
Working Paper Series
79 downloads
What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
Accounting in Europe, Vol. 4, pp. 141-168, 2007
Eva Eberhartinger and
Margret Klostermann
Vienna University of Economics and Business Administration
and
Vienna University of Economics and Business Administration
Date Posted: January 04, 2008
Last Revised: February 06, 2013
Accepted Paper Series
What if Auditing was Not 'Low-Margin Business'? Auditors and Their IPO Clients as a Natural Experiment
MIT Sloan Working Paper No. 4508-04
Ramgopal Venkataraman
,
Joseph Weber and
Michael Willenborg
Southern Methodist University
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Connecticut - Department of Accounting
Date Posted: August 09, 2004
Working Paper Series
417 downloads
What if Andersen Had Shredded in Toronto or Calgary? The Potential Criminal Liability of Canadian Public Accounting Firms
Sally Gunz
and
Steven Salterio
University of Waterloo - School of Accountancy
and
Queen's University - School of Business
Date Posted: November 26, 2003
Working Paper Series
214 downloads
What Have We Learned About Earnings Management? Correcting Disinformation about Discontinuities
David Burgstahler and
Elizabeth Chuk
University of Washington - Department of Accounting
and
University of Southern California
Date Posted: June 20, 2011
Last Revised: June 11, 2013
Working Paper Series
459 downloads
What has the Invisible Hand Achieved?
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 03, 2006
Working Paper Series
1182 downloads
What Has Been Said, and What Remains to Be Said,
About the Balanced Scorecard?
Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 29, No. 1, 2011, pp. 155-192
Lucia Banchieri
,
Fernando Campa Planas
and
M. Victoria Sanchez Rebull
Rovira i Virgili University
,
Rovira i Virgili University
and
Rovira i Virgili University
Date Posted: May 18, 2013
Accepted Paper Series
7 downloads
What Happens When Managers Plan Negotiations Instead of Partners?
Susan A. McCracken
,
Steven Salterio and
Regan N. Schmidt
McMaster University - Michael G. DeGroote School of Business
,
Queen's University - School of Business
and
affiliation not provided to SSRN
Date Posted: May 22, 2008
Working Paper Series
124 downloads
What Guides the Guidance? An Empirical Examination of the Dynamic Disclosure Theory
Michael (Minye) Tang
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: November 12, 2011
Last Revised: October 12, 2012
Working Paper Series
189 downloads
What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence
Accounting and Business Research, Vol. 38, No. 3, pp. 217-256, 2008
Anne Wyatt
University of Queensland
Date Posted: March 10, 2008
Last Revised: January 18, 2012
Working Paper Series
307 downloads
What Drives the Top Line? Nonfinancial Determinants of Sales Revenue in Private Venture-Backed Firms
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 29, 2005
Working Paper Series
118 downloads
What Drives the Quotes of Earnings Forecasters?
Tinbergen Institute Discussion Paper No. 12-067/4
Bert de Bruijn
and
Philip Hans Franses
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
and
Erasmus University Rotterdam (EUR) - Department of Econometrics
Date Posted: July 30, 2012
Last Revised: August 09, 2012
Working Paper Series
19 downloads
What Drives the Increased Informativeness of Earnings Announcements Over Time?
Review of Accounting Studies, Forthcoming
Daniel W. Collins ,
Oliver Zhen Li and
Hong Xie
University of Iowa - Department of Accounting
,
National University of Singapore
and
University of Kentucky - Von Allmen School of Accountancy
Date Posted: September 15, 2004
Last Revised: September 04, 2008
Working Paper Series
474 downloads
What Drives the Comparability Effect of Mandatory IFRS Adoption?
Stefano Cascino and
Joachim Gassen
London School of Economics
and
Humboldt University of Berlin - School of Business and Economics
Date Posted: May 14, 2009
Last Revised: September 26, 2012
Working Paper Series
1408 downloads
What Drives the Cash Dividend Policy of the Poorly Performing Firms in Hong Kong?
Review of Pacific Basin Financial Markets and Policies, Vol. 11, Issue 3, pp. 347-361, 2008
Louis T. W. Cheng ,
Hung-Gay Fung
and
T.Y. Leung
Hong Kong Polytechnic University - School of Accounting and Finance
,
University of Missouri at Saint Louis - College of Business Administration
and
Hong Kong Shue Yan College
Date Posted: October 21, 2009
Accepted Paper Series
What Drives SMEs Need to Provide Internationally Comparable Accounting Information? – Empirical Evidence from Germany
Brigitte Eierle
and
Christiane Helduser
University of Bamberg
and
University of Bamberg
Date Posted: May 21, 2013
Working Paper Series
33 downloads
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
Aalto University - School of Business
Date Posted: December 18, 2010
Last Revised: January 10, 2013
Accepted Paper Series
101 downloads
What Drives Cross-Segment Diversity in Returns and Risks? Evidence from Japanese and U.S. Firms
The International Journal of Accounting, Vol. 45, pp. 44-76, 2010
Pontus Troberg
,
Juha Kinnunen and
Harri J. Seppanen
Helsinki School of Economics
,
Aalto University - Aalto University School of Economics
and
Aalto University School of Economics
Date Posted: April 17, 2010
Accepted Paper Series
What Drives Corporate Social Performance? The Role of Nation-level Institutions
Journal of International Business Studies (Forthcoming)
Ioannis Ioannou and
George Serafeim
London Business School
and
Harvard University - Harvard Business School
Date Posted: August 20, 2010
Last Revised: August 19, 2012
Accepted Paper Series
586 downloads
What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings
HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
Lena Siggelkow
HHL Leipzig Graduate School of Management
Date Posted: January 11, 2013
Working Paper Series
33 downloads
What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
Michelle Hanlon and
Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: March 26, 2007
Working Paper Series
687 downloads
What Does Organisational Change Mean? Speculations on a Taken for Granted Category
Management Accounting Research, Vol. 12, No. 4, December 2001
Paolo Quattrone and
Trevor Hopper
Universidad Carlos III de Madrid - Department of Business Administration
and
University of Manchester - Division of Accounting and Finance
Date Posted: November 07, 2001
Accepted Paper Series
What Does it Take to Become a Superstar? Evidence from Institutional Investor Rankings of Financial Analysts
Simon School of Business Working Paper No. FR 02-12
Andrew J. Leone and
Joanna Shuang Wu
University of Miami
and
Simon School of Business, University of Rochester
Date Posted: May 23, 2002
Working Paper Series
1462 downloads
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