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JEL Code: M41
4,313,310 Total downloads
Showing Papers 2,081 - 2,130 of 9,469
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Estimating Accruals Models in Europe: Industry-based Approaches versus a Data-driven Approach
Antonio Fabio Di Narzo
,
Marzia Freo
and
Marco Maria Mattei
Date Posted: October 03, 2010Last Revised: October 16, 2012114 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
Date Posted: October 03, 2010
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
Date Posted: October 03, 2010Last Revised: June 21, 2012351 downloads
Is There Information Content in the Tax Footnote?
Jana Smith Raedy ,
Jeri K. Seidman
and
Douglas A. Shackelford
Date Posted: October 03, 2010Last Revised: September 20, 2012278 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
Date Posted: October 03, 2010
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
Date Posted: October 01, 2010Last Revised: December 19, 2011189 downloads
Staggered Boards, Accounting Discretion, and Firm Value
Pornsit Jiraporn and
Yixin Liu
Date Posted: October 01, 2010149 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
Date Posted: September 30, 2010Last Revised: September 19, 2012441 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
Date Posted: September 30, 2010Last Revised: August 01, 2012622 downloads
Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan
Tadanori Yosano
and
Yoshinori Shimada
Date Posted: September 30, 2010Last Revised: November 09, 201074 downloads
Who Benefits from the Adoption of IFRS?
Shin'ya Okuda
Date Posted: September 30, 2010314 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
Date Posted: September 29, 2010Last Revised: April 22, 20131160 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
affiliation not provided to SSRN
Date Posted: September 29, 2010Last Revised: October 14, 2010117 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
Date Posted: September 29, 2010Last Revised: October 18, 2010588 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
Date Posted: September 28, 2010
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
Date Posted: September 27, 2010Last Revised: June 10, 2012240 downloads
International Investor Protection Regime and the Effectiveness of Outside Directorship on the Board: An Empirical Essay
Jagdish Pathak
and
Jerry Y. Sun
Date Posted: September 24, 2010118 downloads
Auditor Choice in Politically Connected Firms
Omrane Guedhami and
Jeffrey Pittman
Date Posted: September 23, 2010Last Revised: January 23, 2013384 downloads
Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
Bok Baik
,
Joon Chae
,
Sunhwa Choi
and
David B. Farber
Date Posted: September 23, 2010239 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
Date Posted: September 23, 2010888 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
affiliation not provided to SSRN
Date Posted: September 22, 2010Last Revised: August 03, 2012123 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
Date Posted: September 22, 2010Last Revised: October 12, 2012361 downloads
Bringing Leased Assets onto the Balance Sheet
Kimberly Rodgers Cornaggia ,
Laurel Franzen
and
Timothy T. Simin
Date Posted: September 21, 2010Last Revised: August 09, 2012611 downloads
Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? INTACCT Working Paper Series
Annita Florou
,
Urska Kosi
and
Peter F. Pope
Date Posted: September 21, 2010Last Revised: July 25, 2012425 downloads
Real Earnings Management and Subsequent Stock Returns
Xi Li
Date Posted: September 21, 2010Last Revised: June 18, 2012784 downloads
Retaining Former CEOs on the Board Conference Board Director Notes No. DN-015
Jason D. Schloetzer
Date Posted: September 20, 2010Last Revised: February 22, 2012139 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
Date Posted: September 19, 2010Last Revised: May 30, 2011332 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
Date Posted: September 19, 2010Last Revised: February 09, 2012
Earnings Quality Constructs and Measures
Ahmad Mohammady
Date Posted: September 19, 2010236 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
Date Posted: September 18, 2010Last Revised: November 08, 2012352 downloads
Firm’s Information Environment and Stock Liquidity: Evidence from Tunisian Context
Nadia Loukil II
and
Ouidad Yousfi
Date Posted: September 17, 201042 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
Date Posted: September 15, 20101001 downloads
Proprietary Costs and the Disclosure of Information About Customers
Jesse A. Ellis
,
C. Edward Fee and
Shawn E. Thomas
Date Posted: September 15, 2010189 downloads
Value-Driving Activities in Euro-Zone Banks European Accounting Review, Forthcoming
Helena Isidro and
David Grilo
Date Posted: September 15, 2010
Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?
Jessen L. Hobson
Date Posted: September 14, 2010Last Revised: September 27, 2010192 downloads
Agency Conflicts and Auditing in Private Firms
Ole-Kristian Hope ,
John Christian Langli and
Wayne B. Thomas
Date Posted: September 12, 2010Last Revised: June 08, 2012616 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
Date Posted: September 12, 2010247 downloads
Accounting for Investments in Human Capital: A Review
Anne Wyatt
and
Hermann Frick
Date Posted: September 10, 2010248 downloads
Assessing Financial Vulnerability in Nonprofit Sports Organisations
Carolyn J. Cordery and
Rachel F. Baskerville
Date Posted: September 10, 201084 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
Date Posted: September 10, 2010
Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector International Journal of Economics and Accounting, Vol. 3, No. 2, 2012, pp. 196-220
Tariq Hassaneen Ismail
Date Posted: September 10, 2010Last Revised: October 06, 2012
A Critical View of the GASB (German Accounting Standards Board) Draft 'White Paper' on the Future of European Creditor Protection
Andreas Haaker
affiliation not provided to SSRN
Date Posted: September 08, 2010
Conservatism, Disclosure and the Cost of Equity Capital Australian Journal of Management, Forthcoming
Tracy Artiach
and
Peter Clarkson
Date Posted: September 08, 2010Last Revised: February 20, 2013685 downloads
Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors Journal of the American Taxation Association, Forthcoming
Joseph Comprix
,
Roger C. Graham Jr. and
Jared A. Moore
Date Posted: September 08, 2010
Investor Overlap and Diffusion of Disclosure Practices Review of Accounting Studies, Forthcoming
Michael J. Jung
Date Posted: September 08, 2010Last Revised: October 29, 2011189 downloads
Disclosures of Insider Purchases and the Valuation Implications of Past Earnings Signals Accounting Review, Vol. 87, No. 1, pp. 313-342, 2012
David Veenman
Date Posted: September 05, 2010Last Revised: January 15, 2012263 downloads
Equity Misvaluation and Corporate Bankruptcy Prediction
George E. Batta
and
Wan Wongsunwai
Date Posted: September 05, 2010Last Revised: December 20, 2011188 downloads
The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures Review of Accounting Studies, Vol. 15, No. 3, 2010
Xi Li
Date Posted: September 05, 2010
Are CEOs Compensated for Value Destroying Growth in Earnings? Review of Accounting Studies, Vol. 15, No. 1, 2010
Sudhakar V. Balachandran
and
Partha Mohanram
Date Posted: September 03, 2010
Earnings Persistence and Mispricing Implications of Abnormal Changes in Cash
Jeff Zeyun Chen and
Philip B. Shane
Date Posted: September 03, 2010Last Revised: November 23, 2010189 downloads
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