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5,295,819 Total downloads
Showing Papers 2,521 - 2,570 of 13,026
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Management Control in Non-Profit Organizations: The Case of the Associations of Economists in Spain
UPF Economics and Business Working Paper No. 583
Pilar Soldevila and
Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
and
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: October 15, 2002
Working Paper Series
592 downloads
The Valuation Relevance of Reversing Deferred Tax Liabilities
Tuck Business School Working Paper No. 03-24
Richard C. Sansing and
David A. Guenther
Dartmouth College - Tuck School of Business
and
University of Oregon - Department of Accounting
Date Posted: August 25, 2003
Working Paper Series
592 downloads
A Quick & Dirty Method for Estimating Growth and Price Changes for Forecasting Financial Statements
Ignacio Velez-Pareja
Master Consultores
Date Posted: April 09, 2009
Last Revised: May 07, 2009
Working Paper Series
591 downloads
Corporate Governance Post-Enron: Effective Reforms, or Closing the Stable Door?
Stuart Gillan and
John D. Martin
University of Georgia - Department of Banking and Finance
and
Baylor University - Department of Finance, Insurance & Real Estate
Date Posted: April 03, 2007
Working Paper Series
591 downloads
Corporate Reporting Transparency, Board Independence and Expertise, and CEO Duality
Andrew J. Felo
Penn State Great Valley
Date Posted: April 07, 2009
Last Revised: January 23, 2011
Working Paper Series
591 downloads
Executive Compensation and CEO Equity Incentives in China's Listed Firms
Martin J. Conyon and
Lerong He
University of Pennsylvania - The Wharton School
and
SUNY College at Brockport
Date Posted: September 02, 2008
Last Revised: September 16, 2008
Working Paper Series
591 downloads
Materiality Uncertainty and Earnings Misstatement
Evelyn Patterson
and
Reed Smith
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
and
Indiana University - Kelley School of Business
Date Posted: May 23, 2003
Working Paper Series
591 downloads
The One-Tel Collapse: Lessons for Corporate Governance
Australian Accounting Review, December 2011
Reza Monem
Griffith University - Griffith Business School
Date Posted: September 20, 2011
Last Revised: October 05, 2011
Accepted Paper Series
591 downloads
Does Mandatory Disclosure Reduce the Cost of Capital? Evidence from Bonds
Angela K. Gore
George Washington University - School of Business
Date Posted: July 19, 2004
Working Paper Series
590 downloads
FIN 48 and Tax Compliance
The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
Lillian F. Mills ,
Leslie A. Robinson and
Richard C. Sansing
University of Texas at Austin - McCombs School of Business
,
Dartmouth College - Tuck School of Business
and
Dartmouth College - Tuck School of Business
Date Posted: December 04, 2007
Last Revised: February 06, 2011
Accepted Paper Series
590 downloads
The Relationship of CSR and Financial Performance: New Evidence from Indonesian Companies
Issues in Social and Environmental Accounting, Vol. 3, No. 1, 2009
Hasan Fauzi
and
Kamil Idris
Sebelas Maret University
and
Universiti Utara Malaysia
Date Posted: October 20, 2010
Accepted Paper Series
590 downloads
Earnings Guidance and Market Uncertainty
Chicago Booth Research Paper No. 09-17, Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp.90-109, 2009
Jonathan L. Rogers ,
Douglas J. Skinner and
Andrew Van Buskirk
University of Chicago - Booth School of Business
,
The University of Chicago - Booth School of Business
and
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: April 28, 2008
Last Revised: September 14, 2011
Accepted Paper Series
589 downloads
Fundamental Valuation of Extra-Financial Information
Corporate Ownership and Control, Vol. 8, No. 1, pp. 296-320, Fall 2010
Christian Mandl
,
Sebastian Lobe
,
Klaus Röder and
Martina Dürndorfer
University of Regensburg - Faculty of Business, Economics & Information Systems
,
University of Regensburg
,
University of Regensburg - Faculty of Business, Economics & Information Systems
and
The Value Group GmbH
Date Posted: June 11, 2008
Last Revised: November 07, 2010
Accepted Paper Series
589 downloads
Investor Trading and the Post Earnings Announcement Drift
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ;
The Accounting Review, Forthcoming
Benjamin C. Ayers ,
Oliver Zhen Li and
P. Eric Yeung
University of Georgia
,
National University of Singapore
and
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 20, 2008
Last Revised: September 17, 2011
Working Paper Series
589 downloads
IT Internal Control Weaknesses and Firm Performance: An Organizational Liability Lens
Dale Stoel
and
Waleed A. Muhanna
affiliation not provided to SSRN
and
The Ohio State University - Fisher College of Business
Date Posted: March 26, 2009
Last Revised: September 23, 2009
Working Paper Series
589 downloads
Team Earnings Forecasting
Review of Accounting Studies, Forthcoming
Lawrence D. Brown and
Artur Hugon
Temple University
and
Arizona State University (ASU)
Date Posted: September 22, 2005
Last Revised: February 04, 2008
Working Paper Series
589 downloads
The Risk Management Role of Accounting Conservatism for Operating Cash Flows
Gary C. Biddle ,
Mary L. Ma and
Frank M. Song
The University of Hong Kong
,
Xiamen University
and
University of Hong Kong - School of Economics and Finance
Date Posted: October 23, 2010
Last Revised: June 28, 2012
Working Paper Series
589 downloads
Differential Persistence of Extremely Negative and Positive Earnings Surprises: Implications for the Post-Earnings-Announcement Drift
Joshua Livnat
New York University
Date Posted: August 17, 2003
Working Paper Series
588 downloads
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
Emory University - Goizueta Business School
,
University of Texas
and
University of Georgia - J.M. Tull School of Accounting
Date Posted: July 12, 2010
Last Revised: June 12, 2012
Working Paper Series
588 downloads
Health Services in Greece: An Approach to Their Operational Cost
International Conference on Applied Economics Kastoria, Greece, May 27-30, 2009
Athanasios Bellas
and
Georgios L. Thanasas
University of Patras
and
University of Patras
Date Posted: September 29, 2010
Last Revised: October 18, 2010
Accepted Paper Series
588 downloads
Longitudinal Earnings Value Relevance and Intangible Assets: Evidence from Australian Firms, 1975-99
La Trobe University, School of Business
John Goodwin
Sabanci University
Date Posted: May 01, 2002
Working Paper Series
588 downloads
The Effect of Fundamental Risk on the Market Pricing of Accruals Quality
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Mark A. Trombley ,
Dan S. Dhaliwal and
Linda H. Chen
University of Arizona - Eller College of Management
,
University of Arizona - Department of Accounting
and
Washington State University
Date Posted: January 05, 2007
Last Revised: September 06, 2012
Accepted Paper Series
588 downloads
A Measure of Competition Based on 10-K Filings
Chicago Booth Research Paper No. 11-30, Journal of Accounting Research, Forthcoming
Feng Li ,
Russell J. Lundholm and
Michael Minnis
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
,
University of British Columbia - Sauder School of Business
and
University of Chicago - Booth School of Business
Date Posted: August 15, 2011
Last Revised: October 24, 2012
Accepted Paper Series
587 downloads
Analyst Responsiveness and the Post-Earnings-Announcement Drift
Yuan Zhang
University of Texas at Dallas
Date Posted: February 02, 2005
Last Revised: September 06, 2011
Working Paper Series
587 downloads
Assets Under Management (AUM) for Various Kinds of Funds - Pension Funds, Hedge Funds, Private Equity and Mutual Funds
Aravind M.S. and
Bikram Pattanaik
S.P. Jain Center of Management
and
S P Jain Center of Management
Date Posted: July 01, 2009
Working Paper Series
587 downloads
Growth Opportunities, Knowledge Capital, and Leverage: Evidence from US Biotech Firms
Qiao Liu
University of Hong Kong - School of Economics and Finance
Date Posted: December 27, 2000
Working Paper Series
587 downloads
Harmonization of Voluntary Disclosure Practices by Japanese Companies
Steven Globerman and
W. Ron Singleton
Western Washington University - Center for International Business
and
Western Washington University - Center for International Business
Date Posted: December 10, 2001
Working Paper Series
587 downloads
The Financial Value Impact of Perceptual Brand Attributes
Journal of Marketing Research, Vol. 45, pp. 15-32, February 2008
Natalie Mizik
and
Robert Jacobson
University of Washington
and
Diogenes Consulting
Date Posted: May 16, 2008
Last Revised: February 28, 2012
Accepted Paper Series
587 downloads
Employee Ownership and Firm Disclosure
Francesco Bova
,
Yiwei Dou
and
Ole-Kristian Hope
University of Toronto - Rotman School of Management
,
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
University of Toronto - Rotman School of Management
Date Posted: October 04, 2010
Last Revised: February 14, 2013
Working Paper Series
586 downloads
Impact of Nigerian Accounting Standard Board Act 2003 on Compliance with Accounting Standards on Employee Retirement Benefits in Nigeria
Aliyu Sulaiman Kantudu
Bayero University Kano - Department of Accounting
Date Posted: March 20, 2008
Working Paper Series
586 downloads
An Integrated Analysis of the Association between Accrual Disclosure and the Abnormal Accrual Anomaly
Henock Louis ,
Dahlia Robinson
and
Andrew M. Sbaraglia
Pennsylvania State University - Smeal College of Business
,
Arizona State University - School of Accountancy
and
Florida International University
Date Posted: December 12, 2005
Working Paper Series
585 downloads
The Association Between Auditor Litigation and Abnormal Accruals
William G. Heninger
Brigham Young University - School of Accountancy
Date Posted: January 08, 2001
Working Paper Series
585 downloads
An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods
AAA 2008 MAS Meeting Paper
Kip R. Krumwiede ,
Augustin Suessmair
and
Jason MacDonald
University of Richmond
,
University of Lueneburg
and
Boise State University - Department of Marketing and Finance
Date Posted: July 30, 2007
Working Paper Series
584 downloads
Employee Stock Option Fair-value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?
Leslie D. Hodder ,
William J. Mayew ,
Connie D. Weaver and
Mary Lea McAnally
Indiana University Bloomington - Department of Accounting
,
Duke University - Fuqua School of Business
,
Texas A&M University
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 08, 2004
Working Paper Series
584 downloads
The Effect of Target-Firm Accounting Quality on Valuation in Acquisitions
Rock Center for Corporate Governance at Stanford University Working Paper No. 81
Maureen F. McNichols and
Stephen Stubben
Stanford University
and
University of North Carolina
Date Posted: June 12, 2010
Last Revised: September 23, 2012
Working Paper Series
584 downloads
An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline
Timothy J. Fogarty and
Garen Markarian
Case Western Reserve University - Department of Accountancy
and
Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 26, 2007
Working Paper Series
583 downloads
Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control
Contemporary Accounting Research, Forthcoming
Beng Wee Goh
Singapore Management University - School of Accountancy
Date Posted: June 16, 2008
Last Revised: April 09, 2013
Accepted Paper Series
583 downloads
Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated
The Accounting Review, Vol. 84, No. 5, September 2009
Kazuo Kato ,
Douglas J. Skinner and
Michio Kunimura Sr.
Osaka University of Economics
,
The University of Chicago - Booth School of Business
and
Meijo University
Date Posted: September 08, 2006
Last Revised: December 29, 2012
Accepted Paper Series
583 downloads
Measuring Customer Relationship Value: The Role of Switching Cost
Shane S. Dikolli ,
William R. Kinney, Jr. and
Karen L. Sedatole
Duke University - Fuqua School of Business
,
University of Texas at Austin - Department of Accounting
and
Michigan State University - Eli Broad College of Business
Date Posted: December 01, 2006
Working Paper Series
583 downloads
An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices
Syou-Ching Lai
,
Cecilia Lin
,
Hung-Chih Lee
and
Frederick Wu
National Cheng Kung University
,
University of Portland
,
National Cheng Kung University
and
University of North Texas
Date Posted: September 13, 2007
Working Paper Series
582 downloads
Differentiating Between Arthur Andersen and the Surviving Big Four on the Basis of Auditor Quality: An Empirical Investigation of the Decision to Criminally Prosecute Arthur Andersen
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: January 03, 2005
Working Paper Series
582 downloads
Fraudulent Financial Reporting and Companies' Characteristics: Evidence from Tax Audit
Norsiah Ahmad
,
Juahir Mohd-Nor
and
Norman Mohd-Saleh
National University of Malaysia - School of Accounting
,
affiliation not provided to SSRN
and
Universiti Kebangsaan Malaysia - Graduate School of Business
Date Posted: July 11, 2008
Last Revised: September 04, 2008
Working Paper Series
582 downloads
Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006
Jap Efendi ,
Elizabeth V. Mulig
and
Murphy Smith
University of Texas at Arlington
,
University of South Florida at St. Petersburg
and
Murray State University - College of Business
Date Posted: February 09, 2007
Accepted Paper Series
582 downloads
Management's Assessment of Internal Controls, External Consultants, and Audit Efficiency: Evidence of New Factors in Client-Auditor Interactions
Jennifer Blaskovich and
Natalia M. Mintchik
University of Nebraska at Omaha
and
University of Missouri at Saint Louis
Date Posted: May 25, 2007
Working Paper Series
582 downloads
The Characteristics of a Firm's Information Environment and the Predictive Ability of Insider Trades
MIT Sloan Working Paper No. 4218-01
Richard M. Frankel and
Xu Li
Washington University in Saint Louis - Olin Business School
and
School of Business
Date Posted: October 08, 2001
Working Paper Series
582 downloads
'Optimism' Vs 'Big Bath' Accounting - A Regulatory Dilemma in Chinese Financial Reporting Practices
CHUN JIANG
New England Business School, University of New England
Date Posted: August 07, 2006
Working Paper Series
581 downloads
A Comprehensive Analysis of the Use of Special Items to Manage Earnings
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Carol Anilowski Cain
,
Kalin S. Kolev and
Sarah E. McVay
Wake Forest University
,
Yale School of Management
and
University of Washington
Date Posted: September 20, 2008
Last Revised: February 21, 2012
Working Paper Series
581 downloads
Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
Richard Petty
,
Suresh Cuganesan ,
Nigel Finch and
Guy Ford
Macquarie University
,
Swinburne University of Technology
,
The University of Sydney Business School
and
Macquarie University - Graduate School of Management
Date Posted: October 18, 2009
Working Paper Series
581 downloads
Market Sentiment, Media Hype And The Underpricing Of Initial Public Offerings: The Case Of Australian Technology IPOs
UNSW School of Accounting Working Paper
Beauty Ho ,
Maya Taher ,
Robert Lee and
Neil L. Fargher
University of New South Wales (UNSW) - School of Accounting
,
University of New South Wales (UNSW) - School of Accounting
,
University of New South Wales (UNSW) - School of Accounting
and
Australian National University (ANU)
Date Posted: August 29, 2001
Working Paper Series
581 downloads
Questioning the Big 4 Audit Quality Assumption: New Evidence from Malaysia
MGSM Working Paper No. 2008-9
Tyrone M. Carlin ,
Nigel Finch and
Nur Hidayah Laili
The University of Sydney Business School
,
The University of Sydney Business School
and
Macquarie Graduate School of Management
Date Posted: October 11, 2008
Last Revised: October 15, 2008
Working Paper Series
581 downloads
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