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JEL Code: M41
4,313,565 Total downloads
Showing Papers 2,681 - 2,730 of 9,469
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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, 2010151 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, 2011419 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, 2010253 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
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, 201321 downloads
Recommendation-Forecast Consistency and Earnings Forecast Quality Accounting Horizons, Forthcoming
Lawrence D. Brown and
Kelly Huang
Date Posted: January 05, 2010Last Revised: June 07, 2013251 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, 2012711 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, 2013276 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, 2010260 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, 2010180 downloads
Corporate Compensation Policies and Audit Fees
Peter D. Wysocki
Date Posted: January 01, 2010397 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, 2010230 downloads
Economic and Statistical Properties of Implementable Trading Strategies
Andrew Christie
Date Posted: December 31, 2009Last Revised: February 01, 2010229 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, 201056 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, 2010291 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, 2012539 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, 2012149 downloads
The Effect of Sarbanes Oxley on Cross Listing: A Discussion of Piotroski and Srinivasan (2008)
Mark H. Lang
Date Posted: December 28, 200990 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, 2009645 downloads
The Moderating Valuation Effects of the Organizational Form of Flow Through Entities
James A. DiGabriele
Date Posted: December 27, 2009109 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, 20101130 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, 2011415 downloads
Conditional Versus Unconditional Persistence of RNOA Components: Implications for Valuation Review of Accounting Studies, Forthcoming
Eli Amir ,
Itay Kama and
Joshua Livnat
Date Posted: December 20, 2009Last Revised: August 11, 2010
Comparative Value Relevance Studies: Country Differences versus Specification Effects
Stefan Veith
and
Joerg R. Werner
Date Posted: December 19, 2009Last Revised: October 13, 201291 downloads
CEO After-Tax Compensation Incentives and Corporate Tax Avoidance Contemporary Accounting Research, Forthcoming
Fabio B. Gaertner
Date Posted: December 19, 2009Last Revised: May 14, 2013421 downloads
Going, Going, Gone? The Demise of the Accruals Anomaly Management Science, May 2011, vol. 57, no. 5, 797-816
Jeremiah Green
and
John R. M. Hand
Date Posted: December 19, 2009Last Revised: January 17, 2013547 downloads
On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation Journal of Accounting and Economics, Forthcoming
Xia Chen ,
Qiang Cheng and
Kin Lo
Date Posted: December 18, 2009
The Efficient Market, Random Walk, and the Ohlson (1995) Model
Samithamby Senthilnathan
Date Posted: December 18, 2009112 downloads
Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea Canadian Academic Accounting Association, Contemporary Accounting Research, Vol. 23, No. 2, pp. 427-464, 2006
Jeong-Bon Kim V
and
Cheong H. Yi
Date Posted: December 17, 2009
Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence
Bradley S. Blaylock
,
Terry J. Shevlin and
Ryan J. Wilson
Date Posted: December 17, 2009Last Revised: April 08, 20101116 downloads
Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence
Jeong-Bon Kim V
and
Liandong Zhang
Date Posted: December 15, 2009Last Revised: December 16, 20121541 downloads
Discretionary Measurement of Financial Assets during the 2008 Financial Crisis
Peter Fiechter
and
Conrad Meyer
Date Posted: December 15, 2009Last Revised: February 29, 20121189 downloads
The Role of Accounting and Financial Information in the Consolidation of the Financial Logic of Capitalism: Analysis from the Financial Crisis
Jorge Suárez Tirado
Date Posted: December 15, 2009214 downloads
Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998 Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Jong-Hag Choi ,
Jeong-Bon Kim V
and
Jay Junghun Lee
Date Posted: December 15, 2009Last Revised: May 15, 2011
Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field The Accounting Review, Vol. 85, No. 4, pp. 1273-1301, July 2010
Joseph F. Brazel
,
Tina Carpenter
and
J. Gregory Jenkins
Date Posted: December 14, 2009Last Revised: July 03, 2010
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
Luzi Hail and
Christian Leuz
Date Posted: December 13, 2009Last Revised: November 20, 2011777 downloads
Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market Banco de Espana Working Paper No. 0926
Juana Aledo Martínez
,
Fernando García-Martínez
and
Juan M. Marín Diazaraque
Date Posted: December 13, 2009215 downloads
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions European Accounting Review, Forthcoming
Mattias Hamberg
,
Mari Paananen
and
Jiri Novak
Date Posted: December 13, 2009
A Case Based Analysis of Impairment Decision Making Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
Date Posted: December 12, 2009114 downloads
FASB EITF 99-16 Provides Necessary Guidance to Avoid Overstatements of Net Income Journal of Law and Financial Management, Vol. 7, No. 1, pp. 36-42, June 2008
Timothy L. McCoy
and
Margaret A. Hoskins
Date Posted: December 12, 2009Last Revised: February 12, 201050 downloads
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