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JEL Code: M41
4,278,905 Total downloads
Showing Papers 2,751 - 2,800 of 9,388
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Arguments for Introducing Accrual Based Accounting in the Public Sector
Cristina Aurora Bunea-Bontas and
Mihaela Cosmina Petre
Date Posted: October 21, 2009852 downloads
Backdating Options and Why Executive Compensation is Not All About Norms Corporate Governance Law Review, Vol. 2, No. 3, pp. 385-394, 2006, George Mason Law & Economics Research Paper No. 10-22
Geoffrey A. Manne and
Joshua D. Wright
Date Posted: October 21, 2009Last Revised: May 28, 201075 downloads
Does Corporate Social Responsibility Influence Earnings Management?: An Agency Perspective
Cathy Beaudoin
,
Christopher P. Agoglia
and
George T. Tsakumis
Date Posted: October 21, 2009Last Revised: June 16, 2011
The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies Issues in Social and Environmental Accounting, Vol. 1, No. 1, pp. 149-159, June 2007
Hasan Fauzi
,
Lois S. Mahoney
and
Azhar Abdul Rahman
Date Posted: October 21, 2009581 downloads
What Drives the Cash Dividend Policy of the Poorly Performing Firms in Hong Kong? Review of Pacific Basin Financial Markets and Policies, Vol. 11, Issue 3, pp. 347-361, 2008
Louis T. W. Cheng ,
Hung-Gay Fung
and
T.Y. Leung
Date Posted: October 21, 2009
Crisis Related Management Accounting Literature: A Content Analysis for Turkey World of Accounting Science (MÖDAV), Vol. 12, No. 2, pp. 181-188,
Burcu Demirel Utku
and
Aslihan Bozcuk
affiliation not provided to SSRN
and
Akdeniz Univerisity IIBF
Date Posted: October 20, 2009Last Revised: May 05, 2011172 downloads
Internet Financial Reporting: The Case of Turkey 2nd EUROMED Conference of the EUROMED Academy of Business
Aslihan Bozcuk
,
Burak Sabri Arzova
and
Sinan Aslan
affiliation not provided to SSRN
Date Posted: October 20, 2009308 downloads
The Views of Corporate Managers on the Current State of, and Future Prospects for, Social Reporting in Bangladesh: An Engagement Based Study Accounting, Auditing and Accountability, Vol. 20, No. 3, 2007
Ataur Belal
Date Posted: October 20, 200944 downloads
Criminal Convictions and Risk Taking: Empirical Evidence from Sweden
Eli Amir ,
Juha-Pekka Kallunki and
Henrik Nilsson
Date Posted: October 19, 2009Last Revised: November 21, 2011181 downloads
Impact of Audit Quality on Accounting Policy Disclosures: Implications on Revenue Recognition Policy
Serdar Ozkan and
Cagnur Kaytmaz Balsari
Date Posted: October 19, 2009Last Revised: February 26, 2010750 downloads
Price of Publicity
Umit G. Gurun
Date Posted: October 19, 2009Last Revised: March 17, 2012264 downloads
Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies Journal of American Taxation Association, Fall 2010
Agnes W. Y. Lo
,
Raymond M. K. Wong
and
Michael Firth
Date Posted: October 19, 2009
The Value Relevance of Pension Fair Values and Uncertainty
Jan D. Fasshauer
and
Martin Glaum
Date Posted: October 19, 2009Last Revised: October 25, 2012371 downloads
Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
Richard Petty
,
Suresh Cuganesan ,
Nigel Finch and
Guy Ford
Date Posted: October 18, 2009580 downloads
Institutional Ownership and Corporate Social Performance: Empirical Evidence From Indonesian Companies Issues in Social and Environmental Accounting, Vol. 1, No. 2, pp. 334-347, December 2007
Hasan Fauzi
,
Lois S. Mahoney
and
Azhar Abdul Rahman
Date Posted: October 18, 2009254 downloads
An Exploratory Examination of Auditor Liability Caps
James H. Irving
,
Jeff L. Payne and
Paul L. Walker
Date Posted: October 17, 2009Last Revised: January 09, 2012304 downloads
The Effects of Preventive and Detective Controls on Employee Performance and Motivation Contemporary Accounting Research, Forthcoming
Margaret H. Christ ,
Scott A. Emett ,
Scott L. Summers and
David A. Wood
Date Posted: October 17, 2009Last Revised: April 08, 2011536 downloads
Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting Journal of Accounting Research, Forthcoming
Hans Bonde Christensen
,
Edward Lee and
Martin Walker
Date Posted: October 16, 2009Last Revised: October 18, 20091316 downloads
New Approaches Regarding Business Combinations
Cristina Aurora Bunea-Bontas and
Mihaela Cosmina Petre
Date Posted: October 16, 2009238 downloads
Strategic Management Accounting and Business Strategy: A Loose Coupling? Journal of Accounting & Organizational Change, Vol. 6, No. 2, 2010
Lino Cinquini
and
Andrea Tenucci
Date Posted: October 16, 2009Last Revised: November 24, 2009
Accounting for Liabilities at Fair Value: The Advantage of Relational Versus Informational Disclosures in Interpreting Credit Risk Changes
Lisa Milici Gaynor
,
Linda S. McDaniel and
Teri Lombardi Yohn
Date Posted: October 15, 2009325 downloads
Are Revisions to SFAS No. 5 Needed?
Rosemond Desir
,
Kirsten Fanning and
Ray J. Pfeiffer Jr.
Date Posted: October 15, 2009154 downloads
Can an Accounting-Based Duration Model Effectively Measure Interest Rate Sensitivity?
Gregory E. Sierra
Date Posted: October 15, 2009132 downloads
Did Fair-Value Accounting Contribute to the Financial Crisis? Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
Christian Laux and
Christian Leuz
Date Posted: October 15, 2009Last Revised: December 15, 20098116 downloads
Analysis of Characteristics Motivating Firms’ IFRS Adoption: Evidence from the European Union
Victoria Krivogorsky
,
Jui-Chin Chang and
Ervin L. Black Sr.
Date Posted: October 14, 2009Last Revised: March 07, 2011342 downloads
Large Shareholders and the Pressure to Manage Earnings Journal of Corporate Finance, Vol. 16, pp. 302-319
Katherine Guthrie and
Jan Sokolowsky
Date Posted: October 14, 2009Last Revised: June 04, 2012315 downloads
2009 Federal Tax Update
Samuel A. Donaldson
Date Posted: October 13, 2009675 downloads
Changing the Concepts to Justify the Standards Canadian Accounting Perspectives, Forthcoming
Patricia C. O'Brien
Date Posted: October 13, 2009
Propensity Score Matching in Accounting Research and Rosenbaum Bounds Analysis for Confounding Variables
Michael J. Peel
and
Gerry Makepeace
Date Posted: October 13, 2009Last Revised: July 06, 2012411 downloads
Where Corporate Governance and Financial Analysts Affect Valuation Journal of International Financial Management & Accounting, Vol. 20, No. 3, pp. 240-273, Autumn 2009
Ran Barniv and
Yan Bao
Date Posted: October 13, 20092 downloads
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
Patricia M. Dechow ,
Weili Ge
and
Catherine M. Schrand
Date Posted: October 10, 2009Last Revised: November 25, 20113389 downloads
Drafting Accounting Law: An Analysis Of Institutionalized Interest Representation THE ECONOMICS AND POLITICS OF ACCOUNTING: INTERNATIONAL PERSPECTIVES ON TRENDS, POLICY AND PRACTICE, C. Leuz, D. Pfaff, A. Hopwood, eds., pp. 317-346, Oxford University Press, Oxford, 2004
Stuart McLeay and
Doris M. Merkl-Davies
Date Posted: October 09, 2009
Adjusted Earnings Yields and Real Rates of Return Financial Analysts Journal, Vol. 65, No. 5, 2009
Darshana Palkar
and
Stephen Wilcox
affiliation not provided to SSRN
and
Minnesota State University, Mankato
Date Posted: October 08, 2009
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions Journal of Accounting & Economics (JAE), Forthcoming
Shane Heitzman
,
Charles E. Wasley and
Jerold L. Zimmerman
Date Posted: October 08, 2009
Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management and Agency Theory
Wallace N. Davidson III ,
Pornsit Jiraporn ,
Young Sang Kim and
Carol Nemec
Date Posted: October 07, 2009148 downloads
Accounting Variables and Bankruptcy Risk for Non-Listed Firms
Bengt Pramborg
Date Posted: October 06, 2009Last Revised: September 10, 2012207 downloads
The Financial Reporting Environment: Review of the Recent Literature
Anne Beyer
,
Daniel A. Cohen ,
Thomas Z. Lys and
Beverly R. Walther
Date Posted: October 06, 2009Last Revised: August 13, 20102855 downloads
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? Journal of Accounting Research: Forthcoming
Petro Lisowsky
,
Leslie A. Robinson and
Andrew Schmidt
Date Posted: October 04, 2009Last Revised: December 06, 2012649 downloads
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Nicholas Seybert and
Holly Yang
Date Posted: October 04, 2009Last Revised: November 26, 2011518 downloads
Audit Quality, Accounting Attributes and the Cost of Equity Capital
Yang Li
,
Donald J. Stokes ,
Stephen L. Taylor
and
Leon Wong
affiliation not provided to SSRN
,
Monash University
,
University of Technology, Sydney (UTS) - School of Accounting
and
affiliation not provided to SSRN
Date Posted: October 02, 2009734 downloads
The Economic Trade-Offs in the Fair Value Debate Chicago Booth Research Paper No. 09-35
Haresh Sapra
Date Posted: October 02, 2009Last Revised: March 27, 2010700 downloads
Economic Consequences of SFAS 142 Goodwill Write-Offs Accounting and Finance, Forthcoming
Henry Jarva
Date Posted: October 01, 2009Last Revised: June 18, 2012324 downloads
Environmental Cost Accounting in Italy: A Research Note
Alessandro Marelli
and
Paola Miolo Vitali
Date Posted: October 01, 2009745 downloads
Voluntary Disclosures and Analyst Feedback Journal of Accounting Research, Forthcoming
Nisan Langberg and
Shiva Sivaramakrishnan
Date Posted: October 01, 2009Last Revised: November 18, 2009270 downloads
Accrual Reversals, Earnings and Stock Returns
Eric J. Allen
,
Chad R. Larson and
Richard G. Sloan
Date Posted: September 29, 2009Last Revised: April 03, 2013955 downloads
Conference Presentations and the Disclosure Milieu Journal of Accounting Research, Forthcoming
Brian J. Bushee ,
Michael J. Jung and
Gregory S. Miller
Date Posted: September 29, 2009Last Revised: November 15, 2011368 downloads
The Strategic Timing of Management Forecasts
Jeffrey T. Doyle
and
Matthew J. Magilke
Date Posted: September 29, 2009Last Revised: January 12, 2012215 downloads
The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives Auditing: A Journal of Practice & Theory, Forthcoming
Jeffrey R. Cohen ,
Lisa Milici Gaynor
,
Ganesh Krishnamoorthy and
Arnold Wright
Date Posted: September 28, 2009Last Revised: December 05, 2012478 downloads
The Relative Importance of Firm and Country Characteristics for Earnings Quality Around the World European Accounting Review, Forthcoming
Cristina Gaio
Date Posted: September 28, 2009314 downloads
The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia
Dominic S. B. Soh
and
Nonna Martinov-Bennie
Date Posted: September 27, 2009Last Revised: January 25, 2010
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