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JEL Code: M41
4,278,891 Total downloads
Showing Papers 2,161 - 2,210 of 9,388
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The Determinants of Audit Fees. Further Evidence From the UK Charity Sector Center for International Business Studies (CIBS) Working Paper No. 2-10
Emiliano Cantoni
,
Kenneth Edgar D'Silva
and
Martin Isaacs
affiliation not provided to SSRN
Date Posted: July 26, 2010Last Revised: February 18, 2011235 downloads
Do Investors Understand Really Dirty Surplus? Accounting Review, Forthcoming
Wayne R. Landsman ,
Bruce L. Miller ,
Ken V. Peasnell and
Shu Yeh
Date Posted: July 25, 2010273 downloads
The Role of Segment Disclosure in Corporate Governance and its Effect on Firm Investment Efficiency
Belen Blanco
,
Juan Manuel García Lara and
Josep A. Tribo
Date Posted: July 25, 2010
Reexamining the Relation Between Audit and Non-Audit Fees: Dealing with Weak Instruments in Two-Stage Least Squares Estimation
Lilian Chan
,
Tai-Yuan Chen ,
Surya N. Janakiraman and
Suresh Radhakrishnan
Date Posted: July 24, 2010186 downloads
Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: July 24, 201078 downloads
Working Capital Management (Slides)
Ignacio Velez-Pareja
Date Posted: July 23, 2010Last Revised: February 26, 2013539 downloads
Pro Forma Accounting Reconciliation Disclosures: The Effect of Financial Reporting Knowledge and Information Viewing Behavior on Judgments of Nonprofessional Investors
William N. Dilla ,
Diane Joyce Janvrin
and
Cynthia Jeffrey
Date Posted: July 23, 2010Last Revised: August 26, 2010112 downloads
The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany
Anna Gold ,
Friederike Lindscheid
,
Christiane Pott
and
Christoph Watrin
Date Posted: July 22, 2010Last Revised: August 29, 2012692 downloads
The Impact of Graphical Displays of Pro Forma Earnings Information on Professional and Nonprofessional Investors' Earnings Judgments Behavioral Research in Accounting, Forthcoming
William N. Dilla ,
Diane Joyce Janvrin
and
Cynthia Jeffrey
Date Posted: July 22, 2010Last Revised: April 16, 2013139 downloads
NOL Poison Pills: Selectica v. Versata Tax Notes, June 23, 2010
Merle Erickson and
Shane Heitzman
Date Posted: July 21, 2010Last Revised: July 31, 2010
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements Contemporary Accounting Research, Vol. 28, 2011
Joseph V. Carcello ,
Terry L. Neal ,
Zoe-Vonna Palmrose and
Susan Scholz
Date Posted: July 20, 2010389 downloads
Determinants of Hedge Fund Internal Controls and Fees Accounting Review, Vol. 85, No. 6, 2010
Gavin Cassar
and
Joseph Gerakos
Date Posted: July 19, 2010
Determinants of Purchase Price Allocation Decisions - Accounting for Goodwill In IFRS and US-GAAP Business Combinations
Christian Ott
and
Thomas W. Günther
Date Posted: July 19, 2010Last Revised: November 12, 2011
The Effect of Managerial Ownership on the Cost of Debt: Evidence from Japan Journal of Accounting, Auditing and Finance, Forthcoming
Akinobu Shuto
and
Norio Kitagawa
Date Posted: July 19, 2010149 downloads
Competition of Accounting Standards, Comparability of Financial Information, and Critical Masses: An Evolutionary Approach
Christoph Kuhner
Date Posted: July 18, 2010252 downloads
Oligopoly, Disclosure, and Earnings Management The Accounting Review, Vol. 85, No. 4, pp. 1191-1214, 2010
Mark Bagnoli and
Susan G. Watts
Date Posted: July 18, 2010
The Stock Selection and Performance of Buy-Side Analysts Management Science, Forthcoming
Boris Groysberg ,
Paul M. Healy ,
George Serafeim
and
Devin M. Shanthikumar
Date Posted: July 18, 2010Last Revised: July 18, 2012249 downloads
The Timeliness of Bad Earnings News and Litigation Risk Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Dain C. Donelson
,
John M. McInnis
,
Richard Mergenthaler Jr. and
Yong Yu
Date Posted: July 18, 2010Last Revised: June 01, 2012360 downloads
Leverage: Operating, Financial and Total (Slides)
Ignacio Velez-Pareja
Date Posted: July 17, 2010Last Revised: February 26, 2013434 downloads
Do Private Company Targets that Hire Big4 Auditors Receive Higher Proceeds? Contemporary Accounting Research, Forthcoming
Gus De Franco
,
Ilanit Gavious
,
Gordon D. Richardson and
Justin Y. Jin
Date Posted: July 17, 2010
New Financial Accounting Standards for the New Economy? - Some Remarks on the Ongoing Debate -
Christoph Kuhner
Date Posted: July 17, 2010263 downloads
Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?
Gus De Franco
,
Ilanit Gavious
,
Gordon D. Richardson and
Justin Y. Jin
Date Posted: July 16, 201095 downloads
The Future of Creditor Protection Through Capital Maintenance Rules in European Company Law LEGAL CAPITAL IN EUROPE, ECFR SPECIAL VOLUME 1, pp. 341-364, Marcus Lutter, ed., 2006
Christoph Kuhner
Date Posted: July 16, 2010437 downloads
Audit Firm Rotation and Earnings Management in Brazil
Antonio Lopo Martinez
and
Graciela Mendes Ribeiro Reis
Date Posted: July 15, 2010371 downloads
SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?
Rebecca Files
Date Posted: July 15, 2010Last Revised: June 29, 2011454 downloads
Tax Consequences of Active Portfolio Management: A Simulation Approach
Stanley Peterburgsky
Date Posted: July 15, 2010Last Revised: March 30, 201149 downloads
The IAS 39 October 2008 Amendment as Another Opportunity of Earnings Management: An Analysis of the European Banking Industry
Alberto Quagli
and
Maurizio Ricciardi
affiliation not provided to SSRN
Date Posted: July 15, 2010456 downloads
The Impacts of State Ownership on Information Asymmetry: Evidence from an Emerging Market China Journal of Accounting Research, Forthcoming
Jongmoo Jay Choi ,
Heibatollah Sami
and
Haiyan Zhou
Date Posted: July 15, 2010Last Revised: September 29, 2010
Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls Robert H. Smith School Research Paper No. RHS RHS-06-134
Michael D. Kimbrough and
Henock Louis
Date Posted: July 15, 2010Last Revised: January 27, 2011272 downloads
How is the IFRS for SME Accepted in the European Context? An Analysis of the Homogeneity Among European Countries, Users and Preparers in the European Commission Questionnaire Advances in Accounting Incorporating Advances in International Accounting, Vol. 28-1
Alberto Quagli
Date Posted: July 14, 2010Last Revised: August 31, 2011
Do Financial Statement Users Judge Relevance Based on Properties of Reliability? Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Kathryn Kadous ,
Lisa Koonce and
Jane M. Thayer
Date Posted: July 12, 2010Last Revised: June 12, 2012587 downloads
Do Supplementary Sales Forecasts Increase the Credibility of Financial Analysts’ Earnings Forecasts? Accounting Review, Forthcoming
Edmund C. Keung
Date Posted: July 12, 2010123 downloads
Inventory Changes and Future Returns Review of Accounting Studies, Vol. 7, 1pp. 63-187, 2002
Jacob K. Thomas and
Huai Zhang
Date Posted: July 12, 2010Last Revised: July 14, 2010575 downloads
Financial Analysis and Control - Financial Ratio Analysis (Slides)
Ignacio Velez-Pareja
Date Posted: July 11, 2010Last Revised: June 23, 20122277 downloads
Synergy Effects of Innovation Capital and Human Capital in Taiwan’s Semiconductor Industry AAA 2011 Management Accounting Section (MAS) Meeting Paper
Cheng-Jen Huang
Date Posted: July 11, 201096 downloads
Understanding Multidimensional Tax Systems Tuck School of Business Working Paper No. 2010-81
Joel B. Slemrod and
Leslie A. Robinson
Date Posted: July 11, 2010Last Revised: February 06, 2011103 downloads
A Multinational Analysis of Tax Rates and Economic Activity Journal of International Business Research, Forthcoming
Lawrence C. Smith Jr.
,
Murphy Smith and
William C. Gruben
Date Posted: July 09, 2010152 downloads
Audit Risk Assessments Using Belief Versus Probability Auditing: A Journal of Practice & Theory, Vol. 30, No. 1, pp. 75-99, February 2011
Hironori Fukukawa
and
Theodore J. Mock
Date Posted: July 09, 2010Last Revised: April 04, 2011
Do Analysts’ Long-Term Growth Forecasts Signal Effective Effort Underlying Informative Stock Recommendations and Favorable Career Outcomes?
Boochun Jung
,
Philip B. Shane and
Yanhua Sunny Yang
Date Posted: July 09, 201076 downloads
The Sophisticated and the Simple: The Profitability of Contrarian Strategies from a Portfolio Manager’s Perspective European Financial Management, Forthcoming
Daniel Giamouridis
and
Chris H. Montagu
affiliation not provided to SSRN
Date Posted: July 09, 2010Last Revised: July 14, 2011
The Valuation Impact of Reconciling Pro Forma Earnings to GAAP Earnings Journal of Accounting & Economics, Vol. 51, Issues 1-2, 186-202, 2011
Huai Zhang and
Liu Zheng
Date Posted: July 09, 2010Last Revised: January 07, 2013109 downloads
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
Feng Chen ,
Ole-Kristian Hope ,
Qingyuan Li
and
Xin Wang
Date Posted: July 07, 2010Last Revised: November 03, 20101096 downloads
Market Volatility Risk and Risk Premiums at Earnings Announcements
Mary E. Barth
and
Eric C. So
Date Posted: July 07, 2010Last Revised: January 07, 2013252 downloads
The Accrual Anomaly in Australia: A Closer Look at Trading Strategy Returns
Stephen L. Taylor
and
Leon Wong
Date Posted: July 07, 2010127 downloads
Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends
Igor Goncharov
and
Sander van Triest
Date Posted: July 06, 2010Last Revised: March 11, 2013220 downloads
Corporate Governance Reform: Does It Matter?
L. A. Sahlan
Date Posted: July 06, 2010121 downloads
Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP
Sebastian Hoffmann
Date Posted: July 06, 201086 downloads
Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009
Ronny Gebhardt
and
Sebastian Hoffmann
affiliation not provided to SSRN
and
HHL Leipzig Graduate School of Management
Date Posted: July 06, 2010
The Buyback Monitor – July 2010: Corporate Stock Buyback Profits of 275 Firms 2000-2010
M. A. Gumport
Date Posted: July 06, 2010140 downloads
The Malaysian Listing Requirement Reforms and Earnings Management Practices of Public Listed Firms
L. A. Sahlan
Date Posted: July 06, 2010167 downloads
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