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5,295,536 Total downloads
Showing Papers 2,481 - 2,530 of 13,026
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Conceptions of Corporate Social Responsibility: The Nature of Managerial Capture Accounting, Auditing & Accountability Journal, Vol. 16, No. 4, pp. 523-557, 2002
Brendan O'Dwyer
Date Posted: February 09, 2011116 downloads
Hicksian Income in the Conceptual Framework Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Michael Bromwich ,
Richard H. Macve and
Shyam Sunder
Date Posted: February 09, 2011Last Revised: August 16, 2011
Insights into Preparing Social Reports for Italian Bank Foundations: A Research Note Economia Aziendale Online 2000 Web, Vol. 1, No. 3, pp. 303-310, 2010
Federica Farneti ,
Benedetta Siboni
and
Rebecca Levy Orelli
Date Posted: February 09, 2011Last Revised: February 12, 2011
Theorising Accountability for NGO Advocacy Accounting, Auditing and Accountability Journal, Vol. 19, No. 3, 2006
Jeffrey Unerman
and
Brendan O'Dwyer
Date Posted: February 09, 201143 downloads
Credit Rating Agency and Equity Analysts' Adjustments to GAAP Earnings
George E. Batta
and
Volkan Muslu
Date Posted: February 08, 2011Last Revised: November 20, 2011138 downloads
Do IFRS Provide Better Information about Intangibles in Europe ? Review of Accounting and Finance, Vol.10, N°3, 2011,
Sandrine Boulerne
,
Jean-Michel Sahut
and
Frederic Teulon
Date Posted: February 08, 2011Last Revised: April 13, 20121536 downloads
Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach Review of Financial Studies (RFS), Forthcoming
Joseph D. Piotroski and
Eric C. So
Date Posted: February 08, 2011Last Revised: May 10, 20121518 downloads
Textual Analysis of Corporate Disclosures: A Survey of the Literature Journal of Accounting Literature, Forthcoming
Feng Li
Date Posted: February 08, 2011
The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions
Barbara Arel
,
Cathy Beaudoin
and
Anna Cianci
Date Posted: February 07, 2011Last Revised: October 15, 2011338 downloads
Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms Journal of Accounting Research, Forthcoming
Gavin Cassar
Date Posted: February 06, 2011
Earnings Management and Enforcement of Accounting Standards – Evidence from Germany
Hans-Joachim Böcking
,
Marius Gros ,
Christoph Wallek
and
Daniel Worret
Date Posted: February 05, 2011Last Revised: January 10, 2012968 downloads
Pre and Post-Tax Discount Rates Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 6-9, 2010
Martin Hall
Date Posted: February 05, 2011168 downloads
Some Rates are Better than Others Journal of Applied Research in Accounting and Finance, Vol. 5, No. 2, pp. 14-25, 2010
Kaiying Ji
Date Posted: February 05, 201190 downloads
The Problem of Pre-Tax Valuations: A Note Journal of Applied Research in Accounting and Finance, Vol. 5, No. 2, pp. 10-13, 2010 , Monash U. Department of Business Law & Taxation Research Paper No. 1755324
Michael J. Dempsey
,
Michael D. McKenzie and
Graham Partington
Date Posted: February 05, 2011153 downloads
Why Pre-Tax Discount Rates Should be Avoided Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 2-5, 2010
Kevin Thomas Davis
Date Posted: February 05, 2011186 downloads
A Cross-Country Study on the Effects of National Culture on Earnings Management Journal of International Business Studies, Vol. 41, No. 1, 2010
Sam Han ,
Tony Kang
,
Stephen B. Salter and
Yong Keun Yoo
Date Posted: February 04, 2011144 downloads
IFRS Consequences on Accounting Conservatism Within Europe: The Role of Big 4 Auditors
Charles Piot ,
Pascal Dumontier
and
Rémi Janin
Date Posted: February 04, 2011Last Revised: September 05, 2011535 downloads
Investor Confidence in Earnings: The Interactive Effects of Internal Control Audits and Manager Legal Liability
Yi-Jing Wu
and
Brad Tuttle
Date Posted: February 04, 2011Last Revised: February 24, 2011
Organizational Structure and Gray Markets AAA 2012 Management Accounting Section (MAS) Meeting Paper
Romana L. Autrey
,
Francesco Bova
and
David Soberman
Date Posted: February 04, 2011Last Revised: August 22, 2011133 downloads
Stumbling into Crime: Stochastic Process Models of Accounting Fraud RESEARCH HANDBOOK ON THE ECONOMICS OF CRIMINAL LAW, A. Harel, K. Hylton, eds., Edward Elgar, 2011, Loyola-LA Legal Studies Paper No. 2011-08, UCLA School of Law Research Paper No. 11-06
Michael D. Guttentag
Date Posted: February 04, 2011Last Revised: March 10, 2011220 downloads
The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Cathy Beaudoin
,
Li Dang
,
Qiaoling Fang
and
George T. Tsakumis
Date Posted: February 04, 2011Last Revised: June 16, 2011
Does the Business Advice of an External Accountant Improve the Performance of Small and Medium Sized Enterprises
Peter John Carey
Date Posted: February 03, 2011
Political Systems, Lobbying, and the Adoption of International Financial Reporting Standards
Derek C. Johnson
Date Posted: February 03, 2011147 downloads
Asymmetric Stock Price Reaction to Good vs. Bad Earnings News: Short Sale Constraints vs. Managers’ Incentives to Withhold Bad News
Musa Subasi
Date Posted: February 02, 2011Last Revised: July 09, 2011174 downloads
Auditors’ Organizational Form, Legal Liability and Reporting Conservatism: Evidence from China Contemporary Accounting Research, Forthcoming
Michael Firth ,
Phyllis L.L. Mo
and
Raymond M. K. Wong
Date Posted: February 02, 2011179 downloads
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland Accounting and Management Information Systems, Vol. 10, Issue 2, pp. 228-248. 2011
Karol Marek Klimczak
Date Posted: February 02, 2011Last Revised: November 22, 2011232 downloads
Piracy, Music, and Movies: A Natural Experiment IFN Working Paper No. 854
Che-Yuan Liang
and
Adrian Adermon
affiliation not provided to SSRN
Date Posted: February 02, 2011Last Revised: February 18, 2011135 downloads
An Analysis of the Accounting Errors that Arise During the Transition to IFRS
Anna Loyeung
,
Zoltan P. Matolcsy ,
Joseph Weber and
Peter Alfred Wells
Date Posted: February 01, 2011772 downloads
The Value of Verification in Debt Financing: Evidence from Private U.S. Firms Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Michael Minnis
Date Posted: February 01, 2011437 downloads
Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
John R. Robinson ,
Bridget Stomberg
and
Lisa De Simone
Date Posted: January 31, 2011Last Revised: March 20, 201288 downloads
Environmental Reporting and Its Relation to Corporate Environmental Performance Abacus, Vol. 47, No. 1, 2011
Peter Clarkson ,
Michael Overell
and
Larelle Law Chapple
affiliation not provided to SSRN
and
QUT School of Business
Date Posted: January 31, 2011163 downloads
Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
Gavin Cassar
Date Posted: January 29, 2011Last Revised: November 16, 2011134 downloads
Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
Sebastian Bos
,
Andrew Pendleton
and
Steve Toms
Date Posted: January 28, 2011Last Revised: April 21, 2013343 downloads
Empirical Evidence on Repeat Restatement Firms
Rebecca Files
,
Nathan Y. Sharp and
Anne Thompson
Date Posted: January 27, 2011Last Revised: May 13, 2013345 downloads
Client Risk Factors and Audit Resource Allocation Decisions Abacus, Vol. 47, No. 1, pp. 85-108, 2011
Hironori Fukukawa
,
Theodore J. Mock and
Arnold Wright
Date Posted: January 27, 2011Last Revised: December 05, 2012
Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?
Neal Buckwalter
,
Nathan Y. Sharp ,
Jaron Wilde
and
David A. Wood
Date Posted: January 27, 2011Last Revised: February 05, 2013105 downloads
The Use of Intangible Assets as Loan Collateral
Maria Loumioti
Date Posted: January 27, 2011Last Revised: January 30, 201328 downloads
Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization
Minyue Dong ,
Stephen G. Ryan and
Xiao-Jun Zhang
Date Posted: January 27, 2011Last Revised: August 18, 2012285 downloads
Value Relevance of Aggregated vs. Disaggregated Book Value and Earnings: Evidence from Malaysian High-Tech Firms Malaysian Accounting Review, Vol. 9, No. 1, pp 1-17, 2010
Mohd Halim Kadri ,
M. K. Ibrahim and
Rozainun Abdul Aziz
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 27, 2011Last Revised: April 17, 201266 downloads
Capital Versus Performance Covenants in Debt Contracts Chicago Booth Research Paper No. 11-06
Hans Bonde Christensen
and
Valeri V. Nikolaev
Date Posted: January 26, 2011Last Revised: September 26, 2011734 downloads
Disclosure-Derived Financial Statement Adjustments in Equity Valuation
George E. Batta
,
Ananda R. Ganguly and
Joshua G. Rosett
Date Posted: January 25, 2011Last Revised: June 02, 2011106 downloads
The Effects of Real Earnings Management on the Firm, its Competitors and Subsequent Reporting Periods
Craig J. Chapman
Date Posted: January 25, 2011475 downloads
International Financial Reporting Standards and Aggressive Reporting: An Investigation of Proposed Auditor Judgment Guidance
Ann G. Backof
,
E. Michael Bamber and
Tina Carpenter
Date Posted: January 24, 2011244 downloads
A Political Economy Approach to Regulated Australian Information Disclosures Business Ethics: A European Review, Vol. 18, No. 2, pp. 192-208, 2009
James Guthrie and
Matthew Haigh
affiliation not provided to SSRN
Date Posted: January 23, 20114 downloads
Advancing Sustainable Management of Public and Not for Profit Organizations Public Management Review, Vol. 12, No. 4, pp. 449-459, 2010
James Guthrie ,
Amanda Ball
and
Federica Farneti
Date Posted: January 23, 201184 downloads
Balanced Scorecard Practices Amongst Thai Companies: Performance Effects Pacific Accounting Review, Vol. 21, No. 2, pp. 132-149, 2009
James Guthrie and
Kittiya Yongvanich
Date Posted: January 23, 2011124 downloads
Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement Chicago Booth Research Paper No. 12-04
Hans Bonde Christensen
,
Luzi Hail and
Christian Leuz
Date Posted: January 23, 2011Last Revised: September 05, 20121562 downloads
Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry Accounting Forum, Vol. 34, No. 3-4, 2010
James Guthrie ,
Suresh Cuganesan and
Leanne Ward
Date Posted: January 23, 2011158 downloads
GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations Public Management Review, Vol. 12, No. 4, 2010
James Guthrie ,
John Dumay
and
Federica Farneti
Date Posted: January 23, 2011187 downloads
Intellectual Capital and the Capital Market: A Review and Synthesis Journal of Human Resource Costing and Accounting, Vol. 14, No. 3, 2010
James Guthrie and
Subhash Asanga Abhayawansa
affiliation not provided to SSRN
Date Posted: January 23, 2011
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