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5,287,794 Total downloads
Showing Papers 2,301 - 2,350 of 13,018
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Investor Protection Under Unregulated Financial Reporting
Jan Barton and
Gregory B. Waymire
Date Posted: April 21, 2003646 downloads
The Effect of Section 404 of the Sarbanes-Oxley Act on Financial Reporting Quality Journal of Accounting, Auditing and Finance, Vol. 26, No. 3, 2011
Zvi Singer
and
Haifeng You
Date Posted: January 14, 2008Last Revised: January 16, 2012646 downloads
A Measure of Auditor AIS Expertise: Development, Assessment, and Uses
Joseph F. Brazel
Date Posted: May 13, 2004645 downloads
Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices
Indrarini Laksmana
Date Posted: March 12, 2008645 downloads
Earnings Conservatism, Litigation, and Contracting: the Case of Cross-Listed Firms
Carel Huijgen and
Martien Jan Peter Lubberink
Date Posted: September 02, 2003645 downloads
Towards a Transaction Cost Theory of Management Control
ERIM Report Series Reference No. ERS-2002-06-F&A
Roland F. Spekle
Date Posted: February 20, 2003645 downloads
A Firm-Specific Analysis of the Exchange-Rate Exposure of Dutch Firms
ERIM Report Series Reference No. ERS-2002-109-F&A
Abe de Jong ,
Jeroen E. Ligterink
and
Victor Macrae
Date Posted: January 18, 2003644 downloads
An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation Barker, R.G. (Cambridge University &
IASB Scientific Committee), A COMMENTARY ON AN ECONOMIC ANALYSIS OF FAIR VALUE (with a rejoinder by the Authors), Bignon, V., Biondi, Y., Ragot, X., eds., Cournot Centre for Economic Studies (formerly Saint-Gobain Centre), Prisme No. 4, pp. 22-25, March 2004
Vincent Bignon
,
Yuri Biondi and
Xavier Ragot
Date Posted: February 23, 2006Last Revised: August 28, 2008644 downloads
Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks Schmalenbach Business Review, Vol. 58, pp. 234-258, July 2006
Andreas Heinrich Hoffjan
and
Andreas Wömpener
Date Posted: July 19, 2006644 downloads
Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues
T. Jeffrey Wilks and
Mark F. Zimbelman
Date Posted: May 05, 2004644 downloads
Stealth Disclosure of Accounting Restatements Accounting Review, Vol. 84, No. 5, pp. 1495-1520, September 2009
Rebecca Files
,
Edward P. Swanson and
Senyo Y. Tse
Date Posted: May 13, 2009Last Revised: September 09, 2011644 downloads
The Value Relevance of Accounting Information in Thailand around the 1997 Decline in the Value of the Baht
Roger C. Graham Jr. ,
Raymond D. King and
Jack C. Bailes
Date Posted: November 16, 1998644 downloads
Book vs. Fair Value Accounting in Banking and Intertemporal Smoothing OFRC Working Paper No. 2004fe13
Xavier Freixas and
Dimitrios P. Tsomocos
Date Posted: March 06, 2005643 downloads
Relevance, Issues & Importance of Accounting Standards
Vrajlal K. Sapovadia
Date Posted: August 22, 2008643 downloads
Strategic Disclosure as an Explanation for Asymmetric Return Volatility
Jonathan L. Rogers ,
Catherine M. Schrand and
Robert E. Verrecchia
Date Posted: April 21, 2004643 downloads
Do Analysts Anticipate Accounting Fraud?
Julie Cotter and
Susan M. Young
Date Posted: April 23, 2007642 downloads
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards Journal of Accounting Research, Forthcoming, EFA 2006 Zurich Meetings
Vicentiu Covrig ,
Mark L. DeFond and
Mingyi Hung
Date Posted: October 11, 2005642 downloads
Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange Managing Global Transitions, Vol. 4, No. 4, pp. 299-312, 2006
Mete Feridun
and
Dr. Husam Al-Khadash
Date Posted: October 19, 2006642 downloads
Managerial Empire Building and Firm Disclosure
Ole-Kristian Hope and
Wayne B. Thomas
Date Posted: July 07, 2007Last Revised: February 01, 2008642 downloads
The Dark Side of 'Good' Corporate Governance: Compliance-Fuelled Book-Cooking Activities FMG Discussion Paper No. 559
Tom Kirchmaier
and
Mariano Selvaggi
Date Posted: April 12, 2006642 downloads
The Impact of Management Forecasts on Short-term Stock Price Volatility
Joseph D. Piotroski
Date Posted: May 13, 2002642 downloads
Balanced Scorecard Design Preferences According to Subjects' Expertise and Purpose of Use
Marcela Porporato
Date Posted: July 30, 2007641 downloads
Litigation Risk and Voluntary Disclosure: The Use of Meaningful Cautionary Language 2nd Annual Conference on Empirical Legal Studies Paper
Karen K. Nelson and
Adam C. Pritchard
Date Posted: July 07, 2007641 downloads
Earnings Quality at Initial Public Offerings Journal of Accounting & Economics (JAE), Forthcoming
Ray Ball and
Lakshmanan Shivakumar
Date Posted: December 08, 2007640 downloads
Economic Consequences of 'Regulation on Corporate Governance': Evidence from India
Asish K. Bhattacharyya
,
Ajitava Raychaudhuri
and
Sadhalaxmi Vivek Rao
Date Posted: February 02, 2005Last Revised: May 11, 2008640 downloads
Strengthening the Financial Reporting System: Can Audit Committees Deliver?
Jean Bédard and
Yves Gendron
Date Posted: July 23, 2009640 downloads
The Effect of SFAS NO. 141 on the Transparency of Business Combination Reporting: Evidence from the Initial Year of Implementation
Natalia M. Mintchik
Date Posted: March 24, 2006640 downloads
The Link Between Earnings Conservatism and the Price to Book Ratio Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Jinhan Pae
and
Daniel B. Thornton
Date Posted: May 19, 2005640 downloads
Pressures for Change in Environmental Auditing Journal of Managerial Issues, Vol. X, No. 3, pp. 340-354, Fall 1998
Robert R. Tucker and
Janet Kasper
Date Posted: June 28, 2004639 downloads
The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices Contemporary Accounting Research, forthcoming
Mark E. Evans ,
Leslie D. Hodder and
Patrick E. Hopkins
Date Posted: February 09, 2010Last Revised: January 14, 2013639 downloads
A Wealth Based Explanation for Earnings Conservatism EFA 0548; Lancaster University Management School - Dept. of Accounting and Finance WP: 2000/009
Martien Jan Peter Lubberink and
Carel Huijgen
Date Posted: January 22, 2001638 downloads
Accounting of Organization in the Future Knowledge Society
Alexandru Tugui Jr.
Date Posted: March 29, 2006638 downloads
Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
T. J. Atwood ,
Michael S. Drake
and
Linda A. Myers
Date Posted: November 05, 2007Last Revised: March 14, 2010638 downloads
Capitalization of R&D Costs and Earnings Management: Evidence from Italian Listed Companies
Lorenzo Pozza
,
Annalisa Prencipe and
Garen Markarian
Date Posted: October 05, 2007638 downloads
Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability Accounting Horizons, Forthcoming
Jeffrey R. Cohen ,
Lori Holder-Webb ,
Leda Nath
and
David Wood
Date Posted: June 17, 2009Last Revised: August 01, 2011638 downloads
Empowering Board Audit Committees: Electronic Discovery to Facilitate Corporate Fraud Detection
Dennis Wright Michaud ,
Cliff Dutton
and
Kate A. Magaram
affiliation not provided to SSRN
,
Dutton, LLC
and
Brown University
Date Posted: April 18, 2006638 downloads
Insider Entrenchment, Board Leadership Structure and Informativeness of Earnings
Ferdinand A. Gul and
Kam Wah Lai
Date Posted: March 26, 2002638 downloads
Predicting Change in Management Accounting and Control Systems: Additional Evidence from Australia
Zahirul Hoque
Date Posted: July 16, 2008638 downloads
Profit Measurement - New Principle
Jan F. Jacobs
Date Posted: March 08, 2004638 downloads
The Effect of Disclosure on the Pay-Performance Relation
Gus De Franco
,
Ole-Kristian Hope and
Stephannie Larocque
Date Posted: July 07, 2009Last Revised: November 01, 2012638 downloads
The Impact of Firm Characteristics on Management Accounting Practices: A UK-Based Empirical Analysis British Accounting Review, Vol. 40, No. 1, 2008
Magdy G. Abdel-Kader and
Robert G. Luther
Date Posted: March 12, 2009Last Revised: March 13, 2009638 downloads
Tunneling Dividends
Chi-Wen Jevons Lee and
Xing Xiao
Date Posted: March 27, 2005638 downloads
Estimating Firm-specific Long-term Growth Rate and Cost of Capital
Rong Huang
,
Ramachandra (Ram) Natarajan and
Suresh Radhakrishnan
Date Posted: May 17, 2005637 downloads
Evidence on Motivations for Downward Earnings Management
Brad Badertscher ,
John D. Phillips ,
Morton Pincus and
Sonja O. Rego
Date Posted: August 03, 2006Last Revised: June 11, 2009637 downloads
Predictability and the Earnings-Returns Relation
Gil Sadka
and
Ronnie Sadka
Date Posted: March 05, 2007Last Revised: August 24, 2011637 downloads
A Comparative Study on Financial Performance Appraisal of Indian Cooperative Sector and USA Based Cooperative Sector
Vrajlal K. Sapovadia
Date Posted: January 06, 2007636 downloads
CEO Involvement in Selecting Board Members and Audit Committee Effectiveness
Joseph V. Carcello ,
Terry L. Neal ,
Zoe-Vonna Palmrose and
Susan Scholz
Date Posted: August 31, 2006Last Revised: June 18, 2010636 downloads
Executives' Compensation of European Banks - Disclosure, Sensitivity, and their Impact on Bank Performance Munich Business Research Paper No. 2000-01
Hans-Peter Burghof and
Christian Hofmann
Date Posted: August 17, 2000636 downloads
Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls
Brian J. Bushee ,
Dawn A. Matsumoto and
Gregory S. Miller
Date Posted: May 17, 2002636 downloads
The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts Contemporary Accounting Research, Vol. 27, No.1, 2010
Frank D. Hodge ,
Patrick E. Hopkins and
David A. Wood
Date Posted: May 05, 2008Last Revised: February 10, 2010636 downloads
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