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5,336,386 Total downloads
Showing Papers 2,801 - 2,850 of 13,133
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Trademark Values in Corporate Restructuring
Fernando Torres, MSc
IPmetrics LLC
Date Posted: September 15, 2007
Last Revised: November 21, 2012
Working Paper Series
528 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
University of Georgia
,
Michigan State University - Eli Broad College of Business
and
Emory University
Date Posted: March 23, 2006
Last Revised: July 14, 2008
Working Paper Series
527 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
Anglia Ruskin University
and
University of the West of England (UWE) - Bristol Business School
Date Posted: March 12, 2009
Accepted Paper Series
527 downloads
Inside Agency: The Rise and Fall of Nortel
Michel Magnan ,
Timothy J. Fogarty ,
Garen Markarian
and
Serge Bohdjalian
Concordia University - Department of Accountancy
,
Case Western Reserve University - Department of Accountancy
,
Fundación Instituto de Empresa, S.L. - IE Business School
and
Concordia University, Quebec - Department of Accountancy
Date Posted: February 12, 2008
Working Paper Series
527 downloads
Internal Corporate Governance, CEO Turnover, and Earnings Management
Journal of Financial Economics (JFE), 2012 (104), 44-69.
Sonali Hazarika
,
Jonathan M. Karpoff and
Rajarishi Nahata
Baruch College, CUNY
,
University of Washington - Michael G. Foster School of Business
and
City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: March 22, 2010
Last Revised: January 15, 2013
Accepted Paper Series
527 downloads
Cost Structure and Sticky Costs
Ramji Balakrishnan ,
Eva Labro
and
Naomi S. Soderstrom
University of Iowa - Department of Accounting
,
University of North Carolina Kenan-Flagler Business School
and
University of Colorado at Boulder
Date Posted: March 03, 2010
Last Revised: September 19, 2012
Working Paper Series
526 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
Villanova University - Department of Finance
,
Florida State University - Department of Finance
,
Ohio University
and
Florida State University - Department of Finance
Date Posted: December 02, 2008
Working Paper Series
526 downloads
Earnings Quality and Information Asymmetry: Evidence from Trading Costs
Neil Bhattacharya ,
Hemang Desai and
Kumar Venkataraman
Singapore Management University - School of Accountancy
,
Southern Methodist University
and
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: September 11, 2008
Working Paper Series
525 downloads
Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
Jeong-Bon Kim V
,
Byron Y. Song and
Liandong Zhang
City University of Hong Kong
,
Concordia University - Department of Accountancy
and
City University of Hong Kong
Date Posted: March 24, 2009
Last Revised: June 10, 2011
Working Paper Series
525 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
University of Southern California
,
Arizona State University (ASU)
and
Northwestern University - Department of Accounting Information & Management
Date Posted: July 21, 2005
Accepted Paper Series
525 downloads
Leases, Debt and Value
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 3-29, 2009
Aswath Damodaran
New York University - Stern School of Business
Date Posted: July 17, 2009
Accepted Paper Series
525 downloads
Some Frequent Mistakes and Solutions When Forecasting Financial Statements (In Spanish)
Ignacio Velez-Pareja and
Dary Luz Hurtado-Carrasquilla
Master Consultores
and
Universidad Tecnologica de Bolivar
Date Posted: August 19, 2008
Last Revised: September 29, 2010
Working Paper Series
525 downloads
The Economics of Full Cost Transfer Pricing
Jan Bouwens
and
Bert Steens
Tilburg University - Center and Faculty of Economics and Business Administration
and
VU University
Date Posted: January 18, 2009
Last Revised: April 20, 2009
Working Paper Series
525 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
Mercer Human Resource Consulting
,
Concordia University - Department of Accountancy
and
York University - Schulich School of Business
Date Posted: February 29, 2004
Accepted Paper Series
525 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
Temple University - Fox School of Business and Management
,
Hong Kong University of Science & Technology - School of Business and Management
and
University of Texas at Dallas
Date Posted: September 19, 2007
Accepted Paper Series
525 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
Risktoolz
and
Risktoolz
Date Posted: April 21, 2003
Working Paper Series
524 downloads
Are Preferred Shares Debt or Equity?: Some Canadian Evidence
Alastair Murdoch
affiliation not provided to SSRN
Date Posted: November 12, 1997
Working Paper Series
524 downloads
Capacity Acquisition, Capacity Cost Allocation, and Pricing for New Product Introduction
Birendra K. Mishra ,
Dhinu Srinivasan and
Ashutosh Prasad
University of California, Riverside - A. Gary Anderson Graduate School of Management
,
University of Pittsburgh - Katz Graduate School of Business
and
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: July 12, 2003
Working Paper Series
524 downloads
Coal Mine Safety: Do Unions Make a Difference?
Industrial and Labor Relations Review, Forthcoming
Alison D. Morantz
Stanford Law School
Date Posted: May 20, 2011
Last Revised: April 30, 2012
Accepted Paper Series
524 downloads
Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership
Benjamin C. Ayers and
Robert N. Freeman
University of Georgia
and
University of Texas at Austin
Date Posted: August 16, 2001
Working Paper Series
524 downloads
Is Analyst Optimism Intentional? Additional Evidence on the Existence of Reporting and Selection Bias in Analyst Earnings Forecasts
Irene Karamanou
University of Cyprus - Department of Public and Business Administration
Date Posted: March 26, 2001
Working Paper Series
524 downloads
Multi-period Incentives and Alternative Dials for Earnings Management
Brian W. McCulloch
New Zealand Treasury
Date Posted: September 02, 1998
Working Paper Series
524 downloads
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and
Ane Tamayo
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: September 16, 2005
Working Paper Series
524 downloads
Retail Investors and the Adjustment of Stock Prices to Earnings Information
AFA 2010 Atlanta Meetings Paper, AAA 2010 Financial Accounting & Reporting Section (FARS) Paper
Daniel J. Taylor
University of Pennsylvania - The Wharton School
Date Posted: March 23, 2009
Last Revised: June 18, 2011
Working Paper Series
524 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
Brigham Young University
,
Brigham Young University
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: September 30, 2008
Last Revised: November 01, 2009
Accepted Paper Series
524 downloads
Accountable Accountants
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: October 31, 2002
Working Paper Series
523 downloads
Accounting for Software Development Costs and the Cost of Capital: Evidence from IPO Underpricing in the Software Industry
Dan Givoly
and
Charles Shi
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
and
NUS Business School, National University of Singapore
Date Posted: July 10, 2007
Working Paper Series
523 downloads
Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
Jennifer L. Blouin ,
Jana Smith Raedy and
Douglas A. Shackelford
University of Pennsylvania - Accounting Department
,
University of North Carolina at Chapel Hill
and
University of North Carolina at Chapel Hill
Date Posted: April 28, 2000
Working Paper Series
523 downloads
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence
Hun-Tong Tan and
Chee Yeow Lim
Nanyang Technological University (NTU) - Division of Accounting
and
Singapore Management University - School of Accountancy
Date Posted: July 11, 2010
Working Paper Series
523 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
University of Modena and Reggio Emilia - Department of Economics
and
Master Consultores
Date Posted: April 08, 2009
Last Revised: December 20, 2010
Accepted Paper Series
523 downloads
Rewriting Earnings History
Stephen G. Ryan and
Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business
and
New York University - Stern School of Business
Date Posted: January 31, 2006
Working Paper Series
523 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
University of South Florida - School of Accountancy
,
University of Kentucky - Von Allmen School of Accountancy
and
University of Tennessee
Date Posted: July 19, 2004
Working Paper Series
523 downloads
The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Nicholas Seybert and
Holly Yang
University of Maryland - Department of Accounting & Information Assurance
and
University of Pennsylvania - The Wharton School
Date Posted: October 04, 2009
Last Revised: November 26, 2011
Working Paper Series
523 downloads
Cost of Equity and Risk in Cash Flow and Accrual Components of Earnings
Alexander Nekrasov
University of California, Irvine - Paul Merage School of Business
Date Posted: July 29, 2010
Last Revised: July 11, 2012
Working Paper Series
522 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
University of Tennessee, Knoxville - Department of Finance
Date Posted: September 30, 2003
Working Paper Series
522 downloads
Further Evidence on Analyst and Investor Mis-Weighting of
Prior Period Cash Flows and Accruals
Anwer S. Ahmed ,
Frank Zhang
and
Khalid Nainar
Texas A&M University - Mays Business School
,
Yale School of Management
and
McMaster University - Michael G. DeGroote School of Business
Date Posted: June 23, 2003
Working Paper Series
522 downloads
Have Changes in Pension Accounting Changed Pension Provision? A Review of the Evidence
Accounting and Business Research, Vol. 39, No. 3, 2009
Paraskevi Vicky Kiosse
and
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance
and
Lancaster University - Department of Accounting and Finance
Date Posted: March 28, 2009
Accepted Paper Series
522 downloads
Income Smoothing and the Cost of Debt
Si Li
and
Nivine Richie
Wilfrid Laurier University - School of Business & Economics
and
University of North Carolina Wilmington
Date Posted: June 07, 2010
Working Paper Series
522 downloads
Independence, Low Balling, and Learning Effects
Dirk Simons
University of Mannheim
Date Posted: August 29, 2007
Working Paper Series
522 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
University of Amsterdam - University of Amsterdam Business School
and
PriceWaterhouseCoopers LLP
Date Posted: March 11, 2009
Accepted Paper Series
522 downloads
How Well Can Publication of an Article in a Top Accounting Journal Be Used as a Proxy for its Contribution?
Chee W. Chow ,
Kamal Haddad
,
Gangaram Singh
and
Anne Wu
San Diego State University
,
San Diego State University - Finance Department
,
San Diego State University - Department of Management
and
National Chengchi University (Taipei)
Date Posted: July 31, 2006
Working Paper Series
521 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
University of Notre Dame
,
Michigan State University - Department of Finance
and
University of Amsterdam - University of Amsterdam Business School
Date Posted: July 31, 2008
Last Revised: August 02, 2012
Working Paper Series
521 downloads
The Determinants of the Amount of Information Disclosed about Corporate Restructurings
Daniel A. Bens
INSEAD
Date Posted: November 19, 1999
Working Paper Series
521 downloads
The Impact of Fundamentals on IPO Valuation
Rajesh K. Aggarwal ,
Sanjai Bhagat and
Srinivasan Rangan
University of Minnesota - Twin Cities - Carlson School of Management
,
University of Colorado at Boulder - Department of Finance
and
Indian Institute of Management (IIMB), Bangalore
Date Posted: September 11, 2007
Working Paper Series
521 downloads
The Use of Forecast Revision in Reducing Built-in Biases in Mean Analyst Forecasts
Oliver Kim ,
Steve C. Lim and
Kenneth W. Shaw
University of Maryland
,
Texas Christian University - M.J. Neeley School of Business
and
University of Missouri at Columbia - School of Accountancy
Date Posted: December 08, 1998
Working Paper Series
521 downloads
The Value of Risk Reporting: A Critical Analysis of Value at Risk Disclosures in the Banking Sector
International Journal of Financial Services Management, Vol. 8, No. 1, pp. 45-64, 2008
Margaret Woods
,
Kevin Dowd
and
Christopher Humphrey
Aston Business School
,
Nottingham University Business School (NUBS)
and
University of Manchester - Division of Accounting and Finance
Date Posted: October 24, 2008
Last Revised: March 09, 2009
Accepted Paper Series
521 downloads
Earnings Management and Future Corporate Investment
Vicki Wei Tang
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: May 09, 2007
Working Paper Series
520 downloads
Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis
Ahsan Habib
Auckland University of Technology
Date Posted: July 18, 2009
Last Revised: October 02, 2009
Working Paper Series
520 downloads
Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Rong Huang
,
Carol A. Marquardt and
Bo Zhang
City University of New York - Baruch College - Stan Ross Department of Accountancy
,
CUNY – Baruch College
and
School of Business, Renmin University of China
Date Posted: September 01, 2009
Last Revised: April 29, 2013
Working Paper Series
520 downloads
Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
UC Davis Graduate School of Management Research Paper No. 07-09
Paul A. Griffin ,
David H. Lont and
Yuan Sun
University of California, Davis - Graduate School of Management
,
University of Otago - Department of Accountancy and Finance
and
University of California, Berkeley - Haas School of Business
Date Posted: February 08, 2009
Last Revised: July 21, 2009
Working Paper Series
519 downloads
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