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JEL Code: M41
4,276,030 Total downloads
Showing Papers 2,581 - 2,630 of 9,386
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The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia CAAA Annual Conference 2010
Khairul Anuar Kamarudin
,
Keitha L. Dunstan and
Tony van Zijl
Date Posted: January 11, 2010Last Revised: May 03, 2012301 downloads
Patterns in Recommendation Changes, Investor Perceptions, and the Structure of Analysts’ Research Portfolios
Omesh Kini ,
Michael J. Rebello and
Jun Wang
Date Posted: January 10, 201070 downloads
The Association between Corporate Governance and Earnings Surprises Games Finance and Corporate Governance Conference 2010 Paper
Jianxin (Donny) Zhao
Date Posted: January 10, 2010Last Revised: January 29, 201288 downloads
The Impact of Outsourcing on Investments in Firm-Specific Human Capital under Varying Contract Regimes
Lars B. Nielsen
affiliation not provided to SSRN
Date Posted: January 10, 201028 downloads
An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment
Satoshi Taguchi
Date Posted: January 09, 2010126 downloads
Canadian Growth Stocks: Are Their Earnings Easier to Forecast? An Initial Investigation
Robert Biscontri
,
Charles E Mossman and
Joseph Cheng
Date Posted: January 09, 201036 downloads
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies Journal of Accounting Research, Forthcoming
William R. Kinney, Jr. and
Marcy L. Shepardson
Date Posted: January 09, 2010Last Revised: December 25, 2010531 downloads
Financial Reporting Quality and Corporate Bond Issue CAAA Annual Conference 2010
Mingzhi Liu
and
Michel Magnan
Date Posted: January 09, 2010Last Revised: April 19, 2010317 downloads
Capital Markets for Tomorrow AES PGDBM Conference 2010
Nikhil Sunil Patil
affiliation not provided to SSRN
Date Posted: January 08, 2010136 downloads
What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly Review of Accounting Studies, Forthcoming
Sohyung Kim
Date Posted: January 08, 2010Last Revised: December 10, 2011289 downloads
Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk CAAA Annual Conference 2010
Xiaohua Fang
,
Yanju Liu
and
Baohua Xin
Date Posted: January 07, 2010
Analyst Forecast Characteristics and the Cost of Debt Review of Accounting Studies, Forthcoming
Sattar Mansi ,
William F. Maxwell and
Darius P. Miller
Date Posted: January 07, 2010
Debt Financing and Accounting Conservatism in Private Firms
In-Mu Haw ,
Jay Junghun Lee and
Woo-Jong Lee
Date Posted: January 07, 2010Last Revised: November 29, 2010654 downloads
Signalling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia CAAA Annual Conference 2010
Sue Wright
,
Anne-Maree Thomas
and
Hai Wu
Date Posted: January 07, 2010103 downloads
Engaging Auditors: Field Investigation of a Courtship CAAA Annual Conference 2010
Krista J. Fiolleau
,
Kris J. Hoang
,
Karim Jamal and
Shyam Sunder
Date Posted: January 06, 2010Last Revised: January 27, 201376 downloads
Analyzing Speech to Detect Financial Misreporting Journal of Accounting Research, Forthcoming
Jessen L. Hobson ,
William J. Mayew and
Mohan Venkatachalam
Date Posted: January 06, 2010Last Revised: October 10, 2011843 downloads
Non‐Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress
Paul A. Griffin and
David H. Lont
Date Posted: January 06, 2010604 downloads
R&D Spending Among Short-Horizon CEOs: A Re-Examination
Richard A. Cazier
Date Posted: January 06, 2010113 downloads
The Role of Costs in Industrial Pricing
Kenneth, Fjell
,
Marita Bjørke
,
Renate Kvitne
and
Gorm Grønnevet
affiliation not provided to SSRN
and
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law
Date Posted: January 06, 2010150 downloads
Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting CAAA Annual Conference 2009 Paper, AFA 2011 Denver Meetings Paper
Art Durnev ,
TieMei Li
and
Michel Magnan
Date Posted: January 05, 2010Last Revised: December 14, 2011416 downloads
Determinants of Corporate Voluntary Disclosure in Brazil
Fernando D.R. Murcia
and
Ariovaldo dos Santos Sr.
affiliation not provided to SSRN
Date Posted: January 05, 2010Last Revised: January 13, 2010252 downloads
Externalities and Internalities in Sustainability Reporting CAAA Annual Conference 2010
Irene M. Herremans
,
Jamal A. Nazari
and
Laurie Ingraham
affiliation not provided to SSRN
Date Posted: January 05, 2010147 downloads
Forecast-Recommendation Consistency and Earnings Forecast Quality
Lawrence D. Brown and
Kelly Huang
Date Posted: January 05, 2010Last Revised: July 13, 2010249 downloads
Like Moths Attracted to Flames: Managerial Hubris and Financial Reporting Fraud CAAA Annual Conference 2010
Michel Magnan ,
Denis Cormier and
Pascale Lapointe-Antunes
Date Posted: January 05, 2010Last Revised: February 01, 201315 downloads
Rules-Based Accounting Standards and Litigation Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
Dain C. Donelson
,
John M. McInnis
and
Richard Mergenthaler Jr.
Date Posted: January 05, 2010Last Revised: February 11, 2012705 downloads
Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact International Journal of Enterprise Information Systems (IGI), 2013, Forthcoming
Jagdish Pathak
Date Posted: January 04, 2010Last Revised: January 25, 2013275 downloads
The Effects of Strategy-Management Control System Misfits on Firm Performance CAAA Annual Conference 2010
Lindawati Gani and
Johnny Jermias
Date Posted: January 04, 2010Last Revised: May 31, 2010256 downloads
The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence Accounting Review, Forthcoming
Jeong-Bon Kim V
,
Xiaohong Liu
and
Liu Zheng
Date Posted: January 04, 2010Last Revised: September 07, 2012
Buyback Monitor January 2010: Corporate Stock Buyback Profits of 280 Firms 2000-2009
M. A. Gumport
Date Posted: January 03, 2010179 downloads
Corporate Compensation Policies and Audit Fees
Peter D. Wysocki
Date Posted: January 01, 2010394 downloads
Intangible Assets (or Lack Thereof) Association with Financial Distress The Journal of American Academy of Business, Forthcoming
Zane L. Swanson
Date Posted: January 01, 2010
Measuring the Quality of Auditing Services with the Help of Benford’s Law - An Empirical Analysis and Discussion of this Methodical Approach
Manuela Möller
Date Posted: January 01, 2010228 downloads
Economic and Statistical Properties of Implementable Trading Strategies
Andrew Christie
Date Posted: December 31, 2009Last Revised: February 01, 2010227 downloads
A Theory of the Corporate Decision to Resist FASB Standards: An Organization Theory Perspective Accounting, Organizations and Society, Vol. 31, No. 7, 2006
William McKinley
and
Mohamed A. Elbannan
Date Posted: December 30, 2009Last Revised: May 24, 201055 downloads
Corporate Governance Quality, Voluntary Disclosure and Firm Valuation in an Emerging Market: The Egyptian Experience Accounting, Management & Insurance Review, Cairo University, Forthcoming
Mohamed A. Elbannan
Date Posted: December 30, 2009
Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation
Qiu Chen
,
Khim Kelly
and
Steven Salterio
Date Posted: December 30, 2009Last Revised: December 15, 2010290 downloads
Intellectual Capital Reporting in Knowledge Economy of Egypt International Journal of Critical Accounting, Vol. 3, Nos. 2/3, pp. 293-317, 2011
Tariq Hassaneen Ismail
Date Posted: December 30, 2009Last Revised: April 22, 2011
A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings Review of Accounting Studies, Vol. 17, No. 4, 2012
Mark Thomas Bradshaw ,
Michael S. Drake
,
James N. Myers and
Linda A. Myers
Date Posted: December 29, 2009Last Revised: February 15, 2012535 downloads
Analyst Following, Information Asymmetry and Cost of Capital: A Discussion of Bowen, Chen and Cheng (2008) Contemporary Accounting Review, 2008
Mark H. Lang
Date Posted: December 28, 2009188 downloads
Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently? Journal of Banking and Finance, Vol. 33, No. 2, 2009
Yan Zhang ,
Pinghsun Huang
,
Donald R. Deis Jr.
and
Jacquelyn Sue Moffitt
Date Posted: December 28, 2009Last Revised: December 31, 2009
Investment and Liquidation Incentives Under Solvency Tests and Legal Capital European Accounting Review, Forthcoming
Stefan Wielenberg
Date Posted: December 28, 2009Last Revised: April 23, 2012148 downloads
The Effect of Sarbanes Oxley on Cross Listing: A Discussion of Piotroski and Srinivasan (2008)
Mark H. Lang
Date Posted: December 28, 200989 downloads
Conditional Conservatism, Debt Markets and Financial Structure: Further Evidence from the United Kingdom
Jan Hendrik Hammermeister
and
Joerg R. Werner
Date Posted: December 27, 2009163 downloads
Principles-Based Versus Rules-Based Standards and Earnings Management
Richard Mergenthaler Jr.
Date Posted: December 27, 2009633 downloads
The Moderating Valuation Effects of the Organizational Form of Flow Through Entities
James A. DiGabriele
Date Posted: December 27, 2009108 downloads
The Effect of Enterprise Systems Implementations on the Firm Information Environment Contemporary Accounting Research, Forthcoming
Alberto Dorantes ,
Chan Li
,
Gary F. Peters and
Vernon J. Richardson
Date Posted: December 26, 2009Last Revised: January 09, 2013144 downloads
Voluntary Disclosure in the Annual Reports of an Emerging Country: The Case of Qatar Advances in Accounting; Incorporating International Advances in Accounting, Vol. 25, pp. 255-265, 2009
Mohamed Hossain
and
Helmi Hammami
affiliation not provided to SSRN
and
Qatar University College of Business
Date Posted: December 26, 2009
Reclassification of Financial Assets Under IAS 39: Impact on European Banks’ Financial Statements Accounting in Europe, Forthcoming
Peter Fiechter
Date Posted: December 22, 2009Last Revised: August 26, 20101118 downloads
The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand Journal of International Financial Management & Accounting, Vol. 21, No. 1, pp. 32-61, Spring 2010
Thanyaluk Vichitsarawong
,
Li Li Eng
and
Gary K. Meek
Date Posted: December 21, 20091 downloads
Why Banks Elected SFAS No. 159’s Fair Value Option: Opportunism versus Compliance with the Standard’s Intent
Chi-Chun Liu ,
Yao-Lin Chang
and
Stephen G. Ryan
Date Posted: December 21, 2009Last Revised: January 04, 2011410 downloads
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