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489,370
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228,711
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69,655
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JEL Code: M41
4,312,528 Total downloads
Showing Papers 2,151 - 2,200 of 9,468
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Explaining the Accounting Disclosure Index of Stock Exchanges by Foreign Exchange Market Activity
Aziz Bakay
and
Murad Moqbel
Gediz University
and
Our Lady of the Lake University
Date Posted: August 23, 2010
Working Paper Series
123 downloads
Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ellen Lippman
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Date Posted: August 22, 2010
Last Revised: December 28, 2010
Working Paper Series
480 downloads
Forecasting Financial Statements and Financial Valuation of a Business Plan (Slides)
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 22, 2010
Last Revised: June 30, 2012
Working Paper Series
741 downloads
R&D Expenditure and Firm Valuation: Evidence from Europe
23rd Australasian Finance and Banking Conference 2010 Paper
Andi Duqi
and
Giuseppe Torluccio
University of Bologna - Department of Management
and
University of Bologna - Department of Management
Date Posted: August 22, 2010
Working Paper Series
284 downloads
Sunset Medical
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Scott A. Wandler
and
Kevin Watson
University of New Orleans
and
Iowa State University
Date Posted: August 22, 2010
Working Paper Series
69 downloads
An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Denton Collins
,
Leon Chan
and
Francisco J. Román
Texas Tech University - Area of Accounting
,
San Diego State University
and
Texas Tech University - Area of Accounting
Date Posted: August 20, 2010
Last Revised: December 10, 2010
Working Paper Series
220 downloads
Are US Academics and Professionals Ready for IFRS?
Murad Moqbel
and
Aziz Bakay
Our Lady of the Lake University
and
Gediz University
Date Posted: August 20, 2010
Working Paper Series
324 downloads
Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels
Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 20, 2010
Last Revised: December 14, 2010
Working Paper Series
171 downloads
The Comparability of Accounting Rates of Return Under Historical Cost Accounting
Asher Curtis
and
Melissa Fay Lewis
University of Washington
and
University of Utah
Date Posted: August 20, 2010
Last Revised: September 26, 2011
Working Paper Series
308 downloads
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
Association Between Borrower and Lender State Ownership and Accounting Conservatism
Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Hanwen Chen
,
Jeff Zeyun Chen ,
Gerald J. Lobo and
Yanyan Wang
Xiamen University
,
University of Colorado at Boulder
,
University of Houston - C.T. Bauer College of Business
and
Xiamen University
Date Posted: August 19, 2010
Last Revised: October 17, 2010
Accepted Paper Series
729 downloads
Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions
Carlos Corona
and
Lin Nan
Carnegie Mellon University
and
Purdue University
Date Posted: August 19, 2010
Last Revised: September 15, 2010
Working Paper Series
68 downloads
How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise (formerly, Information Asymmetry and Ratchet Effect)
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tae Sik Ahn
and
Younsik Choi
Seoul National University - College of Business Administration
and
Seoul National University - College of Business Administration
Date Posted: August 19, 2010
Last Revised: December 06, 2010
Working Paper Series
114 downloads
Good Intentions at Good Grains, Inc.
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Susan Boedeker Hughes
,
Russell R. Boedeker
and
Cathy Beaudoin
University of Vermont
,
Fiserv
and
University of Vermont
Date Posted: August 18, 2010
Last Revised: July 12, 2012
Working Paper Series
60 downloads
Market Response to Mandatory Pre-Earnings-Announcements - Evidence from Ad-Hoc Disclosures in Germany
Rainer Baule and
Christian Tallau
University of Hagen
and
Muenster University of Applied Sciences
Date Posted: August 18, 2010
Last Revised: May 12, 2012
Working Paper Series
99 downloads
Overhead Allocation Dilemma: How to Reconcile Homogeneity with Simplicity
Clement Thomas
and
Michel Gervais
University of Rennes 1 - CREM
and
Université de Rennes I - Center for Research in Economics and Management (CREM)
Date Posted: August 18, 2010
Working Paper Series
Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Kendall Bowlin ,
Margaret H. Christ and
Jeremy B. Griffin
University of Mississippi - Patterson School of Accountancy
,
University of Georgia
and
University of Notre Dame - Mendoza College of Business
Date Posted: August 18, 2010
Last Revised: May 05, 2012
Working Paper Series
271 downloads
Short Selling Around Restatement Announcements: When Do Bears Pounce?
Michael S. Drake
,
Linda A. Myers ,
Susan Scholz and
Nathan Y. Sharp
Brigham Young University - Marriott School
,
University of Arkansas
,
University of Kansas - Accounting and Information Systems Area
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 18, 2010
Last Revised: June 05, 2012
Working Paper Series
350 downloads
The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic
David Procházka
University of Economics, Prague
Date Posted: August 18, 2010
Working Paper Series
381 downloads
The Market Value Impact of Brand Value Announcements
Marie Dutordoir
,
Frank Verbeeten
and
Dominique De Beijer
University of Manchester - Manchester Business School
,
Amsterdam Business School
and
affiliation not provided to SSRN
Date Posted: August 18, 2010
Last Revised: July 02, 2012
Working Paper Series
134 downloads
The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance
Journal of Law, Economics, and Organization, Forthcoming
Judson Caskey
University of Texas at Austin - Red McCombs School of Business
Date Posted: August 18, 2010
Last Revised: January 24, 2013
Accepted Paper Series
The Accounting and Valuation of Intangible Assets in Germany
Hannes Frey
and
Andreas Oehler
University of Bamberg
and
Bamberg University
Date Posted: August 17, 2010
Working Paper Series
Are Firms Myopic?: The Case of Contracting on Performance and Risk
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Jennifer L. Brown
,
Katharine D. Drake
and
Melissa Martin
Arizona State University (ASU) - W.P. Carey School of Business
,
University of Arizona - Department of Accounting
and
Arizona State University (ASU)
Date Posted: August 16, 2010
Last Revised: March 07, 2013
Working Paper Series
96 downloads
Camden Yards Spices: An Instructional Case for Learning Activity-Based Costing
Daniel Jones
Assumption College
Date Posted: August 16, 2010
Last Revised: August 17, 2010
Working Paper Series
385 downloads
Cost of Capital and Value Without Circularity for Constant Growth Perpetuities
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Internexa S.A. E.S.P.
and
Master Consultores
Date Posted: August 16, 2010
Last Revised: January 24, 2011
Working Paper Series
248 downloads
Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?
Review of Accounting Studies, Vol. 17, No. 2, pp. 227-253, 2012
Joost Impink
,
Martien Jan Peter Lubberink ,
Bart van Praag and
David Veenman
University of Florida
,
Lancaster University - Department of Accounting and Finance
,
University of Amsterdam - Business School
and
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: August 16, 2010
Last Revised: May 07, 2012
Accepted Paper Series
214 downloads
Evaluating Conflicting Performance on Driver and Outcome Measures: The Effect of Strategy Maps
Christian Mastilak
,
Linda J. Matuszewski
,
Fabienne Miller
and
Alex Woods
Xavier University - Department of Accountancy
,
Northern Illinois University
,
Worcester Polytechnic Institute
and
College of William and Mary
Date Posted: August 16, 2010
Last Revised: June 04, 2012
Working Paper Series
42 downloads
Is Accurate Cost Information a Double-Edged Sword in Competitive Interactions? Evidence About the Role of Cooperation with the Competitor.
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Bart Dierynck
and
Filip Roodhooft
Tilburg University
and
Katholieke Universiteit Leuven
Date Posted: August 16, 2010
Last Revised: December 02, 2010
Working Paper Series
106 downloads
Management Control Practices and Relative Bargaining Power – The Interrelationships and Dynamics
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Pingli Li
,
Guliang Tang
,
Hirosh Okano
and
Gao Chen
Middlesex University Business School
,
University of International Business and Economics
,
Independent
and
Independent
Date Posted: August 16, 2010
Working Paper Series
101 downloads
Organizational Structure, Aggregation of Performance Measures, and Incentives
Christian Hofmann and
Steffen Reichmann
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
and
University of Mannheim
Date Posted: August 16, 2010
Working Paper Series
136 downloads
Screening Versus Sorting in a Principal-Agent Model with Moral Hazard and Adverse Selection
Rajiv D. Banker ,
Shaopeng Li
and
Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management
,
Temple University - Fox School of Business
and
Temple University - Fox School of Business
Date Posted: August 16, 2010
Working Paper Series
105 downloads
The Incentive for Separation: Job Training and Put Options
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Dae-Hee Yoon
Yonsei University
Date Posted: August 16, 2010
Last Revised: December 05, 2010
Working Paper Series
87 downloads
The Influence of Control Mechanisms and Uncertainty on Partner Selection and Cooperation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Stijn Masschelein
University of Western Australia
Date Posted: August 16, 2010
Last Revised: June 20, 2012
Working Paper Series
122 downloads
What do Private Firms Look Like?
John Asker ,
Joan Farre-Mensa
and
Alexander Ljungqvist
New York University - Leonard N. School of Business - Department of Economics
,
Harvard Business School
and
New York University (NYU) - Department of Finance
Date Posted: August 16, 2010
Last Revised: March 30, 2011
Working Paper Series
675 downloads
Accounting for a Lean Environment
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Frances A. Kennedy
,
Sally K. Widener and
Rosemary Fullerton
Clemson University - School of Accountancy & Legal Studies
,
Rice University - Jesse H. Jones Graduate School of Business
and
Utah State University - School of Accountancy
Date Posted: August 15, 2010
Working Paper Series
723 downloads
Active Cost Management in Banks: Evidence of Sticky Costs in Argentina, Brazil and Canada
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato
and
Eliana Mariela Werbin
York University - Atkinson School of Administrative Studies
and
Universidad Nacional de Córdoba
Date Posted: August 15, 2010
Working Paper Series
373 downloads
Adaptability of Accounting with the Advancement of Technology: Experience with Canadian Manufacturing Organizations
Mostaque M. Hussain
University of New Brunswick - Saint John
Date Posted: August 15, 2010
Working Paper Series
69 downloads
Corporate Embeddedness and Control Choices
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Francesco Giacobbe
and
James Wakefield
University of Technology, Sydney (UTS) - School of Accounting
and
University of Technology, Sydney (UTS)
Date Posted: August 15, 2010
Working Paper Series
76 downloads
Effects of Institutional Structures on Accounts Manipulation: An International Study
Julinda Nuri
and
Etumudon Ndidi Asien
Surrey Business School
and
American University in the Emirates
Date Posted: August 15, 2010
Last Revised: September 21, 2012
Working Paper Series
69 downloads
Heard it Through the Grapevine: A Small-Worlds Perspective on Control as a Package
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Basil P. Tucker
University of South Australia
Date Posted: August 14, 2010
Working Paper Series
113 downloads
Managerial Discretion in Distressed Firms
British Accounting Review, Vol. 39, No. 4, 2007
Andreas Charitou ,
Neophytos Lambertides
and
Lenos Trigeorgis
University of Cyprus
,
Cyprus University of Technology
and
University of Cyprus - Department of Public and Business Administration
Date Posted: August 14, 2010
Accepted Paper Series
Negotiated Measurement Rules in Debt Contracts
Journal of Accounting Research, Forthcoming
Ningzhong Li
University of Texas at Dallas
Date Posted: August 14, 2010
Accepted Paper Series
89 downloads
Optimal Information Asymmetry and Team Performance Measurement
Naomi Rothenberg
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 14, 2010
Working Paper Series
93 downloads
The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study
European Accounting Review, Forthcoming
Leen Paape
and
Roland F. Spekle
Nyenrode Business University
and
Nyenrode Business University
Date Posted: August 14, 2010
Last Revised: January 25, 2012
Accepted Paper Series
766 downloads
Target Costing as a Strategic Cost Management Tool for Increasing Company Profitability (İşletme Karlılığını Artırmada Stratejik Maliyet Yönetim Aracı Olarak Hedef Maliyetleme) (Turkish)
Rifat Yilmaz
and
Gökhan Baral
Bilecik University
and
Bilecik University
Date Posted: August 13, 2010
Last Revised: August 07, 2011
Working Paper Series
684 downloads
Tests for Relative Performance Evaluation Based on Assumptions Derived from Proxy Statement Disclosures
Review of Quantitative Finance and Accounting, Forthcoming
James W. Bannister ,
Harry Newman
and
Joseph Weintrop
Barney School of Business
,
Fordham University Schools of Business
and
City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: August 11, 2010
Accepted Paper Series
Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields
Mays Business School Research Paper No. 2011-12
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: August 10, 2010
Last Revised: December 19, 2011
Working Paper Series
279 downloads
Equity Incentives and Long-Term Value Created by SG&A Expenditure
Contemporary Accounting Research, Forthcoming
Rajiv D. Banker ,
Rong Huang
and
Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management
,
City University of New York - Baruch College - Stan Ross Department of Accountancy
and
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: August 10, 2010
Accepted Paper Series
173 downloads
Task Assignment and Variable Pay Ratio
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Christian Hofmann and
Anna Rohlfing-Bastian
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
and
WHU - Otto Beisheim School of Management
Date Posted: August 10, 2010
Last Revised: December 07, 2010
Working Paper Series
76 downloads
The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Accounting Review, Forthcoming
Adam Presslee
,
Thomas W. Vance
and
Alan Webb
University of Waterloo - School of Accounting and Finance
,
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Waterloo - School of Accounting and Finance
Date Posted: August 10, 2010
Last Revised: March 08, 2013
Accepted Paper Series
357 downloads
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