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5,288,551 Total downloads
Showing Papers 2,781 - 2,830 of 13,017
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Conservatism Correction in Linear Information Models AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Stefan Henschke ,
Carsten Homburg and
Julia Nasev
Date Posted: September 13, 2007529 downloads
Enron's Dirty Little Secret: Waiting for the Other Shoe to Drop As published in Tax Notes, Vol 94, No. 8, February 2002
Victor Fleischer
Date Posted: April 12, 2002529 downloads
How Do Audit Seniors Respond to Heightened Fraud Risk?
Jacqueline S. Hammersley
,
Karla M. Johnstone and
Kathryn Kadous
Date Posted: July 28, 2008Last Revised: March 27, 2011529 downloads
Recognition v. Disclosure and Auditor Misstatement Correction: The Cases of Stock Compensation and Leases
Robert Libby ,
Mark W. Nelson and
James E. Hunton
Date Posted: April 14, 2005529 downloads
An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation Washington University Working Paper
Ronald R. King
Date Posted: July 16, 2001528 downloads
Analytical Solution to the Circularity Problem in the Discounted Cash Flow Valuation Framework Innovar, Vol. 21, No. 42, pp. 55-68, 2011
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Date Posted: April 27, 2010Last Revised: February 08, 2012528 downloads
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors Auditing: A Journal of Practice & Theory, Forthcoming
Brian Bratten
,
Lisa Milici Gaynor
,
Linda S. McDaniel ,
Norma R. Montague
and
Gregory E. Sierra
Date Posted: March 24, 2012Last Revised: September 29, 2012528 downloads
The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy CentER Discussion Paper No. 2005-67
Valeri V. Nikolaev
and
Laurence van Lent
Date Posted: June 02, 2005528 downloads
The Multinational Advantage Chicago Booth Research Paper No. 11-37, Fama-Miller Working Paper
Drew Creal
,
Leslie A. Robinson ,
Jonathan L. Rogers and
Sarah L. C. Zechman
Date Posted: September 28, 2011Last Revised: April 10, 2013528 downloads
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms Journal of Business Ethics, Forthcoming
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Date Posted: March 12, 2008Last Revised: October 09, 2009528 downloads
What's Wrong with the Curriculum in Accounting PhD Programs? Five Case Studies Viewed from the Perspectives of Economics and Ethics Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1 (Winter 1999) 137-148
Robert W. McGee
Date Posted: December 20, 2000528 downloads
Balance Sheet Conservatism and Debt Contracting
Jayanthi Sunder
,
Shyam V. Sunder and
Jingjing Zhang
Date Posted: September 14, 2008Last Revised: May 05, 2011527 downloads
The Role of Management Accounting and Control Systems as Antecedents of Organizational Creativity and Innovation Capabilities
Ricardo Malagueño
and
Josep Bisbe
Date Posted: May 04, 2011527 downloads
All Control is Not Equal: The Effect of Formal Control Type on Trust and Cooperation AAA Management Accounting Section (MAS) 2006 Meeting Paper, McCombs Research Paper Series No. ACC-04-06
Margaret H. Christ ,
Karen L. Sedatole and
Kristy L. Towry
Date Posted: March 23, 2006Last Revised: July 14, 2008526 downloads
Inside Agency: The Rise and Fall of Nortel
Michel Magnan ,
Timothy J. Fogarty ,
Garen Markarian
and
Serge Bohdjalian
Date Posted: February 12, 2008526 downloads
Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting International Journal of Economics and Accounting, Vol. 2, No. 2: 173-189, 2011
Jap Efendi ,
Murphy Smith and
Jeffrey Wong
Date Posted: July 30, 2009Last Revised: February 06, 2013526 downloads
Wealth Creation: Powerpoint Presentation of the Firms' Competitive Life-Cycle Framework
Bartley J. Madden
Date Posted: February 23, 2010Last Revised: March 14, 2010525 downloads
The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance Accounting, Organizations and Society, Forthcoming
Rajiv D. Banker ,
Tai-Yuan Chen and
Indranil Bardhan
Date Posted: September 19, 2007524 downloads
Accounting at Energy Firms after Enron: Is the 'Cure' Worse Than the 'Disease'? Cato Policy Analysis Working Paper No. 469
Richard Bassett and
Mark Storrie
Date Posted: April 21, 2003523 downloads
Capacity Acquisition, Capacity Cost Allocation, and Pricing for New Product Introduction
Birendra K. Mishra ,
Dhinu Srinivasan and
Ashutosh Prasad
Date Posted: July 12, 2003523 downloads
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
Jennifer L. Blouin ,
Jana Smith Raedy and
Douglas A. Shackelford
Date Posted: April 28, 2000523 downloads
Combined Algorithm for Detection of Manipulation in Financial Statements
Igor Pustylnick
Date Posted: June 22, 2009Last Revised: November 16, 2009523 downloads
Leases, Debt and Value Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 3-29, 2009
Aswath Damodaran
Date Posted: July 17, 2009523 downloads
Multi-period Incentives and Alternative Dials for Earnings Management
Brian W. McCulloch
Date Posted: September 02, 1998523 downloads
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and
Ane Tamayo
Date Posted: September 16, 2005523 downloads
The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-for-profit Organizations: A Field-based Experiment
Linda M. Parsons
Date Posted: May 20, 2003523 downloads
The Impact of Mandated Disclosure on Performance-Based CEO Compensation Contemporary Accounting Research, Vol. 21, No. 2
Jane Craighead
,
Michel Magnan and
Linda Thorne
Date Posted: February 29, 2004523 downloads
The Information Content of Implied Skewness and Kurtosis Changes Prior to Earnings Announcements for Stock and Option Returns
Dean Diavatopoulos ,
James S. Doran ,
Andy Fodor
and
David R. Peterson
Date Posted: December 02, 2008523 downloads
Accounting for Software Development Costs and the Cost of Capital: Evidence from IPO Underpricing in the Software Industry
Dan Givoly
and
Charles Shi
Date Posted: July 10, 2007522 downloads
Employee Incentive Stock Options: To Be Expensed or Not to Be, that Is Not the Question University of Tennessee Finance Working Paper
Michael Ehrhardt
Date Posted: September 30, 2003522 downloads
Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership
Benjamin C. Ayers and
Robert N. Freeman
Date Posted: August 16, 2001522 downloads
IFAC's Conception of the Evolution of Management Accounting Advances in Management Accounting, Vol. 15, pp. 229-247, 2006
Magdy G. Abdel-Kader and
Robert G. Luther
Date Posted: March 12, 2009522 downloads
Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting, Journal of Accounting Research, Forthcoming
Sarah E. Bonner ,
Artur Hugon
and
Beverly R. Walther
Date Posted: July 21, 2005522 downloads
Rewriting Earnings History
Stephen G. Ryan and
Baruch Lev
Date Posted: January 31, 2006522 downloads
Are Preferred Shares Debt or Equity?: Some Canadian Evidence
Alastair Murdoch
affiliation not provided to SSRN
Date Posted: November 12, 1997521 downloads
Further Evidence on Analyst and Investor Mis-Weighting of
Prior Period Cash Flows and Accruals
Anwer S. Ahmed ,
Frank Zhang
and
Khalid Nainar
Date Posted: June 23, 2003521 downloads
Internal Capital Markets and Corporate Politics in a Banking Group Review of Financial Studies, 24, 2011, 358-401 , European Banking Center Discussion Paper No. 2009-15S, Yale ICF Working Paper No. 08-19, CentER Discussion Paper Series No. 2009-47S, AFA 2010 Atlanta Meetings Paper
Martijn Cremers ,
Rocco Huang and
Zacharias Sautner
Date Posted: July 31, 2008Last Revised: August 02, 2012521 downloads
Is Analyst Optimism Intentional? Additional Evidence on the Existence of Reporting and Selection Bias in Analyst Earnings Forecasts
Irene Karamanou
Date Posted: March 26, 2001521 downloads
The Association Between Financial Reporting Risk and Audit Fees Before and After the Historic Events Surrounding SOX Auditing: A Journal of Practice & Theory, Forthcoming
Shannon L. Charles
,
Steven M. Glover and
Nathan Y. Sharp
Date Posted: September 30, 2008Last Revised: November 01, 2009521 downloads
The Determinants of the Amount of Information Disclosed about Corporate Restructurings
Daniel A. Bens
Date Posted: November 19, 1999521 downloads
The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences
Lisa Milici Gaynor
,
Linda S. McDaniel and
Terry L. Neal
Date Posted: July 19, 2004521 downloads
The Impact of Anti-Bribery Enforcement Actions on Targeted Firms
Jonathan M. Karpoff ,
D. Scott Lee and
Gerald S. Martin
Date Posted: March 22, 2010Last Revised: February 29, 2012521 downloads
The Impact of Fundamentals on IPO Valuation
Rajesh K. Aggarwal ,
Sanjai Bhagat and
Srinivasan Rangan
Date Posted: September 11, 2007521 downloads
The Impact of Mandatory Conversion to IFRS on the Net Income of FTSEurofirst 80 Firms Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 2, p. 17, 2008
Vincent O'Connell
and
Katie Sullivan
Date Posted: March 11, 2009521 downloads
Accountable Accountants
Ross D. Fuerman
Date Posted: October 31, 2002520 downloads
Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis
Ahsan Habib
Date Posted: July 18, 2009Last Revised: October 02, 2009520 downloads
Potential Dividends Versus Actual Cash Flows in Firm Valuation The ICFAI Journal of Applied Finance, Vol. 15, No. 7, pp. 51-66
Carlo Alberto Magni
and
Ignacio Velez-Pareja
Date Posted: April 08, 2009Last Revised: December 20, 2010520 downloads
The Use of Forecast Revision in Reducing Built-in Biases in Mean Analyst Forecasts
Oliver Kim ,
Steve C. Lim and
Kenneth W. Shaw
Date Posted: December 08, 1998520 downloads
Independence, Low Balling, and Learning Effects
Dirk Simons
Date Posted: August 29, 2007519 downloads
Some Frequent Mistakes and Solutions When Forecasting Financial Statements (In Spanish)
Ignacio Velez-Pareja and
Dary Luz Hurtado-Carrasquilla
Date Posted: August 19, 2008Last Revised: September 29, 2010519 downloads
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