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5,291,227 Total downloads
Showing Papers 2,681 - 2,730 of 13,019
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Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors
Christopher Frederik Mokwa
and
Soenke Sievers
Date Posted: November 26, 2010Last Revised: July 12, 2012174 downloads
Earnings Conservatism in Pre- and Post- IFRS Periods in Turkey: Panel Data Evidence on the Firm Specific Factors Journal of Accounting and Management Information Systems, Vol. 9, No. 3, pp. 403-421, 2010
Cagnur Kaytmaz Balsari
,
Serdar Ozkan and
Mustafa Gurol Durak
Date Posted: November 26, 2010Last Revised: November 29, 2010
Relationship-Specificity, Contract Enforceability, and Income Smoothing
Yiwei Dou
,
Ole-Kristian Hope and
Wayne B. Thomas
Date Posted: November 26, 2010Last Revised: November 23, 2012547 downloads
Tax Professionals’ Ethical Decision Making: The Influence of Individual and Environmental Factors
Donna Bobek
,
Amy Hageman
and
Robin Radtke
Date Posted: November 26, 2010
The Interdependencies of Intra- and Inter-Organisational Controls and Work Practices - The Case of Domestic Care of the Elderly Management Accounting Research, Forthcoming
Kalle Kraus
,
Johnny Lind and
Martin Calrron-Wall
Date Posted: November 26, 2010
Sustainability Reporting in Italian Local Governments: What They do not Report SOCIAL ACCOUNTING AND PUBLIC MANAGEMENT, S.P. Osborne and A. Ball, eds., pp. 192-202, Accountability for the Common Good, Routledge, 2010
Federica Farneti ,
James Guthrie and
Benedetta Siboni
Date Posted: November 25, 2010Last Revised: December 01, 2010
Firm Resources, Quality Signals and The Determinants of Corporate Environmental Reputation: Some UK Evidence
Steve Toms
Date Posted: November 24, 201078 downloads
Strategic Accounting Choice Around Firm-Level Labor Negotiations
Beatriz Garcia Osma ,
Araceli Mora Enguídanos
and
Ana María Sabater Marcos
Date Posted: November 24, 2010Last Revised: September 06, 201295 downloads
Hidden Action, Identification, and Organization Design IZA Discussion Paper No. 5325
Wendelin Schnedler
Date Posted: November 22, 20109 downloads
Calculating Profit: A Historical Perspective on the Development of Capitalism Accounting, Organizations and Society, Vol. 35, No. 2, pp. 205-221, February 2010
Steve Toms
Date Posted: November 21, 2010128 downloads
Earnings Attribution and Information Transfers
David S. Koo
,
Juan (Julie) Wu
and
P. Eric Yeung
Date Posted: November 20, 2010Last Revised: January 16, 2013287 downloads
Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending
Karen A. Kitching ,
Andrea Alston Roberts and
Pamela C. Smith
Date Posted: November 20, 2010Last Revised: January 25, 201281 downloads
Regulatory Induced Performance Persistence: Evidence from Hedge Funds
Douglas Cumming ,
Na Dai
,
Lars Helge Hass
and
Denis Schweizer
Date Posted: November 20, 2010Last Revised: June 03, 2012147 downloads
Short Term Incentive Effects of a Reduction in the NOL Carryback Period
Susan Albring ,
Dan S. Dhaliwal ,
Inder K. Khurana and
Raynolde Pereira
Date Posted: November 20, 2010Last Revised: March 24, 2011151 downloads
A Theory of Asset Pricing and Performance Evaluation for Minority Banks with Implications for Bank Failure Prediction, Compensating Risk, and CAMELS Rating
Date Posted: November 19, 2010Last Revised: January 29, 2011239 downloads
Earnings management and the Post-Earnings Announcement Drift Financial Management, Forthcoming
Henock Louis and
Amy X. Sun
Date Posted: November 19, 2010Last Revised: December 01, 2010
Exploring the Direct and Indirect Performance Effects of Information/Communication Technology and Management Accounting and Controls Accounting and Business Research, Forthcoming
Jason Zezhong Xiao ,
Rong-Ruey Duh
and
Chee W. Chow
Date Posted: November 17, 2010148 downloads
Private Benefits Extraction and the Opposing Effects of Income Smoothing on Private Debt Contracts Simon School Working Paper No. FR 11-04, Columbia Business School Research Paper No. 12/38
Dan Amiram and
Edward L. Owens
Date Posted: November 17, 2010Last Revised: August 02, 2012656 downloads
Informed Trading and the Market Reaction to Accounting Restatements The Accounting Review, Forthcoming
Brad Badertscher ,
Paul Hribar and
Nicole Thorne Jenkins
Date Posted: November 16, 2010Last Revised: February 08, 2012
The Reliability of Investment Property Fair Values Under IFRS Journal of Property Investment & Finance, Vol. 29, No. 1, 2011
Thomas Nellessen
Date Posted: November 16, 2010Last Revised: December 21, 2010
Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice European Accounting Review, Forthcoming
Kazbi Soonawalla ,
A William Richardson
and
Raafat R. Roubi
affiliation not provided to SSRN
and
Brock University - Accounting
Date Posted: November 15, 2010
Accruals and the Prediction of Ex Post Intrinsic Values
Miriam Breunsbach
Date Posted: November 14, 2010Last Revised: November 26, 201094 downloads
The Effect of Contextual Variables in the Relationship Between CSR and CFP: Evidence from Indonesian Companies Issues in Social and Environmental Accounting, Vol. 4, No. 1, 2010
Hasan Fauzi
and
Kamil Idris
Date Posted: November 14, 2010192 downloads
The Impact of Management on CSR Issues in Social and Environmental Accounting, Vol. 4, No. 2, 2010
Hasan Fauzi
and
Kamil Idris
Date Posted: November 14, 2010146 downloads
It's All About Tax Rates: An Empirical Study of Tax Perception Arqus Discussion Paper No. 106
Kay Blaufus
,
Jonathan Bob
,
Jochen Hundsdoerfer
,
Dirk Kiesewetter and
Joachim Weimann
affiliation not provided to SSRN
,
Free University of Berlin (FUB)
,
University of Wuerzburg
and
University of Magdeburg - Institute of Economics and Business Administration
Date Posted: November 13, 2010Last Revised: November 22, 201091 downloads
The Effects of the IAS/IFRS Adoption in the European Union on the Cost of Equity: First Evidence from the Bank Industry
Vera Palea
Date Posted: November 13, 2010
Why do Non-Financial Firms Select One Type of Derivatives Over Others?
Hong V. Nguyen
Date Posted: November 13, 201059 downloads
Cooking the Books: Recipes and Costs of Falsified Financial Statements in China
Michael Firth and
Wenfeng Wu
Date Posted: November 12, 2010166 downloads
The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models
Lucie Courteau ,
Jennifer L. Kao and
Yao Tian
Date Posted: November 11, 2010Last Revised: January 27, 2013238 downloads
Value and Costs of Auditor’s Assurance: Evidence from the Review of Quarterly Financial Statements
Jean Bédard and
Lucie Courteau
Date Posted: November 11, 2010220 downloads
Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland International Journal of Auditing, Forthcoming
Jukka Karjalainen
Date Posted: November 10, 2010
Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns Review of Financial Studies, Forthcoming
Gavin Cassar
and
Joseph Gerakos
Date Posted: November 10, 2010
A Stochastic Inventory Model Incorporation Intra-Year Purchases and Accounting Tax Incentives Management Science, Vol. 32, No. 6, 1986
Gary C. Biddle and
Kipp Martin
Date Posted: November 09, 201027 downloads
Consistent Estimation of Conditional Conservatism
Manuel Cano
and
Manuel Nuñez-Nickel
Date Posted: November 09, 2010Last Revised: April 12, 2011135 downloads
Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties CentER Discussion Paper Series No. 2010-112
Christof Beuselinck
,
Philip Joos
,
Inder K. Khurana and
Sofie van der Meulen
affiliation not provided to SSRN
Date Posted: November 09, 2010229 downloads
Risky Tax Shields: An Exploratory Study Cuadernos de Administración, Vol. 23, No. 41, pp. 213-235, December, 2010,
Ignacio Velez-Pareja
Date Posted: November 09, 2010Last Revised: March 17, 201192 downloads
Business Strategy, Financial Reporting Irregularities, and Audit Effort
Kathleen A. Bentley ,
Thomas C. Omer and
Nathan Y. Sharp
Date Posted: November 08, 2010Last Revised: March 04, 2012369 downloads
Economics and Finance of the Firm as an Entity Y. Biondi, A. Canziani and T. Kirat (eds.), The Economics of the Firm: Analysis, Evolution, and History, Routledge, London and NY, 2007, pp. 317-347
Giuseppe Marzo
Date Posted: November 08, 201064 downloads
Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries University of York Management School Working Paper No. 42
Steve Toms and
John Hasseldine
Date Posted: November 07, 201083 downloads
Convergence in Accounting Standards: Insights from Academicians and Practitioners Advances in Accounting, Vol. 26, No. 1, pp. 142-154, 2010
Zabihollah Rezaee ,
Murphy Smith and
Joseph Z. Szendi
Date Posted: November 07, 2010450 downloads
Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis International Journal of Disclosure and Governance, Forthcoming
Jeffrey L. Callen ,
Mindy Morel and
Grant A. Richardson
Date Posted: November 07, 2010
Executive Compensation, Earnings Management and Shareholder Litigation Review of Quantitative Finance and Accounting, Vol. 35, No. 1, 2010
Yan Wu
and
Robert A. Jones
Date Posted: November 07, 2010
Financing and Investment Efficiency, Information Quality, and Accounting Biases UIC College of Business Administration Research Paper No. 10-14
Lin Nan
and
Xiaoyan Wen
Date Posted: November 07, 2010Last Revised: November 13, 2012931 downloads
Inter-Corporate Ownership, Taxes, and Corporate Payout Choices Between Dividends and Share Repurchases CAAA Annual Conference 2011
Tao Zeng
Date Posted: November 07, 201044 downloads
Non-GAAP Earnings and Board Independence Review of Accounting Studies, Forthcoming
Richard M. Frankel and
Sarah E. McVay
Date Posted: November 07, 2010
Convergence of Accounting Standards and Foreign Direct Investment Finance and Corporate Governance Conference 2011 Paper
Yuan Ding
,
Charles J. P. Chen
and
Bin Xu
Date Posted: November 06, 2010Last Revised: February 10, 2011300 downloads
Joint Audits – Benefit or Burden?
Claus Holm
and
Frank Thinggaard
Date Posted: November 06, 2010
Managerial Ownership of Debt and Accounting Conservatism
Cong Wang
,
Fei Xie
and
Xiangang Xin
Date Posted: November 06, 2010Last Revised: December 02, 20101050 downloads
Product Market Competition and Audit Fees
Y. Wang
Date Posted: November 06, 2010244 downloads
A Method for Researching Medical Specialists' Behavior: Interpretive Interactionism
Bernard Verstegen and
Tjandra Börner
Date Posted: November 05, 201051 downloads
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