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4,313,473 Total downloads
Showing Papers 2,441 - 2,490 of 9,469
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Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland The Finnish Journal of Business Economics, Issue 2, pp. 141-177, 2012
Henry Jarva and
Anna-Maija Lantto
Date Posted: April 12, 2010Last Revised: January 14, 2013425 downloads
Strategic Transfer Pricing and Social Welfare Under Product Differentiation European Accounting Review, Forthcoming
Kenji Matsui
Date Posted: April 12, 2010
Hometown Advantage: The Effects of Monitoring Institution Location on Financial Reporting Discretion Journal of Accounting & Economics (JAE), Forthcoming
Benjamin C. Ayers ,
Santhosh Ramalingegowda
and
P. Eric Yeung
Date Posted: April 11, 2010Last Revised: February 01, 2011216 downloads
Do Funds Follow Post-Earnings Announcement Drift? Journal of Derivatives & Hedge Funds (2012) 18, 236–253. doi:10.1057/jdhf.2012.11,
Ali Coskun
and
Umit G. Gurun
Date Posted: April 09, 2010Last Revised: July 29, 2012
Reward System Design and Group Creativity: An Experimental Investigation Accounting Review, Vol. 87, No. 6, 2012
Clara Xiaoling Chen ,
Michael G. Williamson
and
Flora H. Zhou
Date Posted: April 09, 2010Last Revised: September 21, 2012
Are IFRS-based and US GAAP-based Accounting Amounts Comparable? Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Mary E. Barth
,
Wayne R. Landsman ,
Mark H. Lang and
Christopher D. Williams
Date Posted: April 07, 2010Last Revised: September 19, 20122623 downloads
Do Companies Attempt to Strategically Hide Restatements? An Examination of Companies’ Regulatory Filing Choices
Marlene Plumlee and
Teri Lombardi Yohn
Date Posted: April 07, 2010Last Revised: July 01, 2010215 downloads
Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option: A Survey of Chief Financial Officers of U.S. Firms
Shirley Daniel
,
Boochun Jung
,
Hamid Pourjalali and
Eric Wen
Date Posted: April 07, 2010Last Revised: November 18, 2010272 downloads
Market Reactions to the Disclosure of Internal Control Weaknesses Under the Japanese Sarbanes-Oxley Act of 2006 THE STOCK MARKET: CRISIS, RECOVERY, AND EMERGING ECONOMIES, A. S. Wetherby ed., Nova Science Publishers: NY, Forthcoming.
Hiroyasu Kawanishi
and
Fumiko Takeda
Date Posted: April 07, 2010Last Revised: November 16, 2010
Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses
Christian Stadler
Date Posted: April 07, 2010Last Revised: April 10, 2010280 downloads
On the Relation Between Information Asymmetry and Real Earnings Management in Tehran Stock Exchange
Mojtaba Adili
affiliation not provided to SSRN
Date Posted: April 06, 2010Last Revised: May 24, 2010
Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: April 05, 2010Last Revised: April 21, 2013405 downloads
Physicians for You, LLC: Estimating Asset-Related Expenses Darden Case No. UVA-C-2304
Mark E. Haskins
Date Posted: April 05, 201029 downloads
Empirical Evidence on the Use of Long-Term Performance Plans
Tai-Yuan Chen ,
Kai Wai Hui
,
Steven R. Matsunaga and
Yong Zhang
Date Posted: April 05, 2010154 downloads
Global Fabricators, Inc Darden Case No. UVA-C-2296
Richard Brownlee
and
Brandt R. Allen
Date Posted: April 05, 201011 downloads
The Effects of Manager Commitment and Regulatory Scrutiny on the Approach Auditors Take to Persuade Managers to Modify Their Aggressive Accounting Preferences
Bradley Pomeroy
Date Posted: April 05, 2010Last Revised: January 31, 2013
Effect of Auditor Concentration on Audit Pricing and Quality: International Evidence from Arthur Andersen’s Demise
Bin Srinidhi ,
Mahmud Hossain and
Chee Yeow Lim
Date Posted: April 04, 2010
Performance Measurement and Value Generation Zeitschrift fuer Planung & Unternehmenssteuerung, Vol. 18, pp. 133–159, 2007,
Wolfgang Schultze
and
Andreas Weiler
Date Posted: April 03, 2010
Value Reporting: Conceptual Framework and Practical Application in the German Dax100 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZFBF), Vol. 54, pp. 602-632, 2002,
Franca Ruhwedel
and
Wolfgang Schultze
Date Posted: April 03, 2010
ESO Accounting: Emerging Issues and Trends THE ICFAI UNIVERSITY PRESS ON ACCOUNTING AND ITS APPLICATIONS, pp. 113-129, L. Venu, ed., ICFAI University Press, 2009
Pankaj M. Madhani
Date Posted: April 02, 2010Last Revised: November 11, 2011
The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
Christine Petrovits
,
Catherine Shakespeare
and
Aimee Shih
Date Posted: April 02, 2010563 downloads
The Going Concern Opinion: A Time for a Referendum?
Igor Pustylnick
,
Vicki Anderson
and
John H. Nugent
affiliation not provided to SSRN
and
Texas Woman's University - School of Management
Date Posted: April 02, 2010283 downloads
Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses International Journal of Economic Sciences and Applied Research, Vol. 2, No. 2, December 2009
Eva Sopková
affiliation not provided to SSRN
Date Posted: April 01, 2010115 downloads
Hurdle Rates, Taxes and the Irrelevance of Dividend Policy in Valuation Zeitschrift fuer Betriebswirtschaft ZfB, Vol. 77, No. 11, pp. 1179-1216, 2007
Wolfgang Schultze
and
Tami Dinh Thi
Date Posted: April 01, 2010
Quality of XBRL US GAAP Taxonomy: Empirical Evaluation Using SEC Filings
Hongwei (Harry) Zhu and
Harris Wu
Date Posted: April 01, 2010375 downloads
XBRL and Interoperability of Financial Statements in the U.S.
Hongwei (Harry) Zhu and
Harris Wu
Date Posted: April 01, 2010389 downloads
Hicksian Income in the Conceptual Framework
Michael Bromwich ,
Richard H. Macve and
Shyam Sunder
Date Posted: March 31, 2010546 downloads
Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector
Khaled Kholmy
and
Jürgen Ernstberger
Date Posted: March 31, 20101034 downloads
Value, Size and Momentum Portfolios in Real Time: The Cross-Section of South African Stocks
Ryan Bartens
and
Shakill Hassan
affiliation not provided to SSRN
and
University of Cape Town
Date Posted: March 31, 201076 downloads
Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Christian Leuz
Date Posted: March 30, 2010Last Revised: May 31, 20101793 downloads
Early Evidence on the Determinants of Unrecognized Tax Benefits
Richard A. Cazier
,
Sonja O. Rego ,
Xiaoli (Shaolee) Tian
and
Ryan J. Wilson
Date Posted: March 30, 2010389 downloads
The Development of Earnings Quality in Germany and its Implication for Further Research Corporate Ownership & Control, Vol. 7, No. 1, pp. 434-455, Fall 2009
Bernhard Schwetzler
and
Marco O. Sperling
Date Posted: March 30, 2010
The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting Journal of Applied Accounting Research, Vol. 11, No. 1, pp. 43-57, 2010
Stephan T. Burghardt
Date Posted: March 30, 2010Last Revised: June 04, 2010
The Economic Consequences of SFAS No. 158
Abraham N. Fried
Date Posted: March 28, 2010Last Revised: May 25, 2013
Bondholder Wealth Effects of Fraudulent Reporting
Raunaq S. Pungaliya
Date Posted: March 28, 2010Last Revised: March 13, 2013
Are Polish Businesses Stepping Up Their Efficiency? FINANSE, RYNKI FINANSOWE, UBEZPIECZENIA NR 14 2008
Tadeusz Dudycz and
Brycz Bogumila
Date Posted: March 28, 2010Last Revised: April 05, 2010
Auditor’s Independence and Accountability in Nigeria Public Enterprises: A Case of the Nigerian Ports Authority KASU Journal of Management Sciences,Vol. 1, No. 4, January 2008
Kolawole Olugbenga Oladele
Date Posted: March 28, 2010267 downloads
Managerial Performance Evaluation, Internal Trade, and Organizational Design
Michael Krapp ,
Wolfgang Schultze
and
Andreas Weiler
Date Posted: March 28, 2010185 downloads
On the Definitions of Income, Expenses and Profit in IFRS Accounting in Europe, Forthcoming
Richard Barker
Date Posted: March 28, 2010362 downloads
The Operating-Financing Distinction in Financial Reporting Accounting and Business Research, Forthcoming
Richard Barker
Date Posted: March 28, 2010202 downloads
When European Analysts Disagree, Who Should You Pay Attention To?
Campbell R. Harvey ,
Sandy Rattray
,
Joachim Utans
and
Yasser Mawji
Date Posted: March 28, 2010105 downloads
Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements Auditing: A Journal of Practice & Theory, Forthcoming
Natalia Kochetova-Kozloski
,
Thomas M. Kozloski
and
William F. Messier Jr.
Date Posted: March 27, 2010Last Revised: March 11, 2013242 downloads
Financial Management Call for New Approach to Ethical-Based Financial Statement Analysis Journal of Financial Management and Analysis, Vol. 22, No. 2, July-December 2009
M. R. K. Swamy
Date Posted: March 27, 2010
The Predictive Power of Comprehensive Income and its Individual Components Under IFRS Problems and Perspectives in Management (PPM), Forthcoming 2011
Date Posted: March 27, 2010Last Revised: November 16, 2012354 downloads
How to Measure the Comparability of Financial Statements? International Journal of Managerial and Financial Accounting, Vol. 1, No. 4, pp. 379–397, 2009,
Vicky Cole
,
Joël Branson
and
Diane Breesch
Date Posted: March 26, 2010
SEC Comment Letters and Financial Statement Restatements
Janice Lawrence ,
Gao Lei
and
David B. Smith
affiliation not provided to SSRN
and
University of Nebraska at Lincoln
Date Posted: March 26, 2010Last Revised: August 07, 2010382 downloads
Enforcement and Disclosure Under Regulation FD: An Empirical Analysis UC Davis Graduate School of Management Research Paper No. 05-10
Paul A. Griffin ,
David H. Lont and
Benjamin Segal
Date Posted: March 25, 2010Last Revised: October 01, 2010220 downloads
Insentif Untuk Memanipulasi Laba Sebagai Syarat Keefektifan Audit Yang Berkualitas Dalam Mengurangi Manipulasi Akuntansi (Indonesian)
Zaki Baridwan
and
Arie Rahayu Hariani
affiliation not provided to SSRN
Date Posted: March 25, 2010254 downloads
Making Concessions: Political, Commercial and Regulatory Tensions in Accounting for European Roads PPPs Accounting and Business Research, Forthcoming
Anne Stafford
,
Basilio Acerete
and
Pamela Stapleton
Date Posted: March 25, 201090 downloads
Mandating IFRS in an Unfavorable Environment: The Greek Experience
Nikolaos I. Karampinis
and
Dimosthenis L. Hevas
Date Posted: March 25, 2010
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