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4,275,791 Total downloads
Showing Papers 2,481 - 2,530 of 9,386
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Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research Journal of Accounting and Public Policy, Vol. 29, pp. 99-114, 2010
Shyam Sunder
Date Posted: February 23, 2010Last Revised: May 03, 2010
The Impact of SFAS 160: An Investigation of the Economic Consequences of the Reclassification of Minority Interest
Richard M. Frankel ,
Joshua A. Lee
and
Michael McLaughlin
Date Posted: February 23, 2010199 downloads
Wealth Creation: Powerpoint Presentation of the Firms' Competitive Life-Cycle Framework
Bartley J. Madden
Date Posted: February 23, 2010Last Revised: March 14, 2010525 downloads
Cross-Regulatory Arbitrage: An Illustration from Leasing Journal of Law and Financial Management, Vol. 8, No. 1, pp. 8-13, June 2009
Eva Huang
Date Posted: February 22, 2010172 downloads
Impairment of Assets: A Tax Accounting Interface Journal of Law and Financial Management, Vol. 8, No. 1, pp. 14-19, June 2009
Les Nethercott
and
Tony Anamourlis
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: February 22, 2010356 downloads
Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation? Journal of Banking and Finance, Vol. 33, No. 6, 2009
Kiridaran (Giri) Kanagaretnam ,
Gopal V. Krishnan and
Gerald J. Lobo
Date Posted: February 22, 2010
The Insider Trading Implications of Directors’ Margin Loans Journal of Law and Financial Management, Vol. 8, No. 1, pp. 20-26, June 2009
Juliette Overland
Date Posted: February 22, 201080 downloads
Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404
Santanu Mitra
and
Mahmud Hossain
Date Posted: February 21, 2010310 downloads
Market Valuation Responses to Goodwill Announcements: An Early Direct Test of FASB 142 The International Journal of Business and Finance Research, Vol. 2, No. 1, pp. 119-127, 2008
Halil Kiymaz
,
Roberto Marchesini
and
Robert F. Hodgin
Date Posted: February 20, 2010
The Release Timing of Annual Reports and Board Characteristics The International Journal of Business and Finance Research, Vol. 2, No. 1, pp. 103-108, 2008
Chen-Hui Wu
,
Chin-Shun Wu and
Victor W. Liu
affiliation not provided to SSRN
,
National Sun Yat-sen University
and
Central Investment Holding Co., Ltd.
Date Posted: February 20, 2010
ICT and Nigerian Banks Reforms: Analysis of Anticipated Impacts in Selected Banks Global Journal of Business Research, Vol. 2, No. 2, pp. 67-76, 2008
Evans
Date Posted: February 19, 2010
The Association between Accounting Information Disclosure and Stock Price Global Journal of Business Research,v. 2(2) p. 1-10
Hwei Cheng Wang and
Hsain-Jane Chang
Date Posted: February 19, 2010
Auditors' Switching: An Empirical Investigation Global Journal of Business Research, Vol. 2, No. 1, pp. 85-100, 2008
Anastasia Maggina
affiliation not provided to SSRN
Date Posted: February 18, 201051 downloads
Effects of Litigation Risk on Board Oversight and CEO Incentive Pay Management Science, Vol. 56, No. 6, 2010
Volker Laux
Date Posted: February 18, 2010Last Revised: September 14, 2010
Explaining the Effects of Mutual Dependence on the Balance in Machine and Exploratory Controls
V. G. Sridharan
Date Posted: February 17, 201031 downloads
Financial Performance Explanations and Institutional Setting Accounting and Business Research, Vol. 40, No. 5, pp. 421-450, 2010
Walter Aerts and
Ann Tarca
Date Posted: February 17, 2010Last Revised: January 29, 201167 downloads
Intangible Returns, Accruals, and Return Reversal: A Multi-period Examination of the Accrual Anomaly Accounting Review, Forthcoming
Robert Resutek
Date Posted: February 17, 2010
From Servant to Master: The Financial Sector and the Financial Crisis Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 12-19, 2009
Michael Lim Mah-Hui
affiliation not provided to SSRN
Date Posted: February 15, 2010171 downloads
IFRS Compliance in the Year of the Pig: The Practice of Goodwill Impairment Testing Among Large Hong Kong Firms During 2007
Tyrone M. Carlin ,
Nigel Finch and
Dzung Manh Tran
affiliation not provided to SSRN
Date Posted: February 15, 2010200 downloads
JARAF Editorial Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, December 2009
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 15, 2010105 downloads
The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Charles W. Mulford
and
Andrew Parkhurst
affiliation not provided to SSRN
Date Posted: February 15, 2010197 downloads
The Survival of Exchange-Listed Hedge Funds Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 2-11, 2009
Greg N. Gregoriou
,
Francois Lhabitant and
Fabrice Douglas Rouah
affiliation not provided to SSRN
,
Kedge Capital Fund Management
and
McGill University - Desautels Faculty of Management
Date Posted: February 15, 2010Last Revised: March 03, 2010315 downloads
What’s Wrong with the Value Based Measures?
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: February 13, 2010
A Theoretical and Empirical Analysis of Discretionary Accrual Estimation Models in Earnings Management Research
Edilson Paulo and
Eliseu Martins
Date Posted: February 10, 2010Last Revised: April 17, 201237 downloads
An E-Business Audit Service Model in the B2B Context Information Systems Management, Forthcoming
Jagdish Pathak
and
Mary R. Lind
Date Posted: February 10, 2010165 downloads
An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms
Tyrone M. Carlin ,
Khairil Faizal Khairi
and
Nigel Finch
Date Posted: February 10, 2010139 downloads
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? Informatica Economica, Vol. 14, No. 1, 2010
Jagdish Pathak
,
Mary R. Lind
and
Mohammad J. Abdolmohammadi
Date Posted: February 10, 2010399 downloads
Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing
Tyrone M. Carlin ,
Kaiying Ji
and
Nigel Finch
Date Posted: February 10, 2010250 downloads
Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 10, 2010300 downloads
Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 10, 2010Last Revised: March 01, 2010258 downloads
Evidence on IFRS Goodwill Impairment Testing by Australian and New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
Date Posted: February 09, 2010312 downloads
How Well Do Investors Understand Loss Persistence? Review of Accounting Studies, Forthcoming
Kevin K. Li
Date Posted: February 09, 2010Last Revised: December 14, 2010
Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies Odette School of Business Working Paper 2004
Jagdish Pathak
,
Ben Chaouch
and
Ram S. Sriram
Date Posted: February 09, 2010130 downloads
On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure Informatica Economica, Vol. 14, No. 2, 2010
Jagdish Pathak
,
Abdul Kadir Hussein
,
Ram S. Sriram and
S. Ejaz Ahmad
Date Posted: February 09, 2010118 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
Information Versus Strategic Reporting: Determinants of the Disclosure of Pro Forma Earnings by Large German Corporations
Joerg-Markus Hitz
Date Posted: February 08, 2010144 downloads
Do Outside Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?
Keren Bar-Hava
and
Dan Segal
Date Posted: February 06, 2010182 downloads
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Dan S. Dhaliwal ,
Vic Naiker
and
Farshid Navissi
Date Posted: February 06, 2010Last Revised: February 08, 2010448 downloads
An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment
Satoshi Taguchi
Date Posted: February 05, 2010105 downloads
Determinants of Investors’ Information Search: Credibility and Confirmation
Jane M. Thayer
Date Posted: February 05, 2010
Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock
Konrad Gunderson
and
Zane L. Swanson
Date Posted: February 05, 2010167 downloads
A Comparative Analysis of Financial Reporting in Nigeria and the UK
John N. Egbebu
affiliation not provided to SSRN
Date Posted: February 04, 2010
Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting Accounting Review, Forthcoming
Karim Jamal and
Hun-Tong Tan
Date Posted: February 03, 2010
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
Richard A. Price III ,
Nathan Y. Sharp and
David A. Wood
Date Posted: February 02, 2010Last Revised: June 04, 20111106 downloads
Fair Value Accounting: Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis FRB of Boston Quantitative Analysis Unit Working Paper No. 10-01
Sanders Shaffer
Date Posted: February 02, 2010915 downloads
National Level, City Level Auditor Industry Specialization and Cost of Debt Accounting Horizons, Forthcoming
Chan Li
,
Yuan Xie
and
Jian Zhou
Date Posted: February 02, 2010210 downloads
Reporting Frequency, Information Precision and Private Information Acquisition Journal of Business Finance & Accounting, Vol. 37, Nos. 1-2, pp. 27-59, January/March 2010
Rick Cuijpers
and
Erik Peek
Date Posted: February 02, 20103 downloads
Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants Review of Accounting Studies, Forthcoming
Brian D. Cadman
,
Tjomme O. Rusticus and
Jayanthi Sunder
Date Posted: February 01, 2010Last Revised: November 20, 2012411 downloads
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
Elizabeth A. Demers and
Chong Wang
Date Posted: February 01, 2010228 downloads
Privacy in the Digital Age: Fact or Fiction?
John H. Nugent
Date Posted: January 31, 2010116 downloads
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