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JEL Code: M4
5,293,334 Total downloads
Showing Papers 2,861 - 2,910 of 13,023
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Why Do Some Firms Recognize Whereas Others Only Disclose Asset Revaluations?
Julie Cotter and
Ian Zimmer
Date Posted: November 26, 1999514 downloads
An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Ann Tarca ,
Melissa Moy
and
Richard Donald Morris
Date Posted: August 09, 2005Last Revised: March 15, 2012513 downloads
Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws Journal of Accounting & Economics (JAE), Forthcoming.
Chris Armstrong ,
Karthik Balakrishnan
and
Daniel A. Cohen
Date Posted: March 10, 2010Last Revised: November 15, 2011513 downloads
Did Regulation Fair Disclosure Level the Playing Field? Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements
Anwer S. Ahmed and
Richard A. Schneible Jr.
Date Posted: February 10, 2004513 downloads
Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften] WIRTSCHAFTSRECHT IN BEWEGUNG, FESTGABE ZUM 65 GEBURTSTAG VON PETER FORSTMOSER, pp. 317-345, Patrik R. Peyer, Bertrand Schott & Gaudenz Zindel, eds., 2008
Lukas Mueller
Date Posted: March 20, 2011Last Revised: March 31, 2011513 downloads
The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
Chul W. Park and
Steven R. Matsunaga
Date Posted: April 12, 2001513 downloads
Growth and Accounting Choice
Ilia D. Dichev and
Feng Li
Date Posted: August 31, 2006512 downloads
Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
Rick Johnston and
Reining Petacchi
Date Posted: October 29, 2008Last Revised: May 09, 2012512 downloads
The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis The Accounting Review, Vol. 84, No. 1, 2009
Jeffrey T. Doyle
and
Matthew J. Magilke
Date Posted: June 22, 2007Last Revised: July 09, 2009512 downloads
Compliance with the Requirements of Accounting Standard by Quoted Companies in Nigeria
Aliyu Sulaiman Kantudu
and
Dr. Muhammad Tanko II
Date Posted: June 24, 2008511 downloads
Discussion of 'Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan'
Linda Smith Bamber and
E. Michael Bamber
Date Posted: January 29, 2009Last Revised: January 30, 2009511 downloads
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence
Hun-Tong Tan and
Chee Yeow Lim
Date Posted: July 11, 2010511 downloads
Modeling Total Accruals in an International Environment: The Impact of Alternative Measures
Jane Hamilton ,
Jayne M. Godfrey and
Graeme Byrne
Date Posted: December 28, 1998511 downloads
Predicting Stock Market Returns with Aggregate Discretionary Accruals Journal of Accounting Research, Forthcoming
Qiang Kang
,
Qiao Liu and
Rong Qi
Date Posted: March 09, 2010511 downloads
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter? Journal of Business Finance and Accounting, Forthcoming
Vasiliki E. Athanasakou
,
Norman C. Strong and
Martin Walker
Date Posted: October 16, 2007Last Revised: October 27, 2010511 downloads
'Whistle Blowing' Regulation and Accounting Standards En-forcement in Germany and Europe - An Economic Perspective Humboldt University Business and Economics Discussion Paper No. 29
Matthias Schmidt
Date Posted: September 08, 2003510 downloads
Accounting Relativism: The Unstable Relationship between Income Measurement and Theories of the Firm Accounting, Organizations and Society, Vol. 25, No. 8, 2000
Stefano Zambon
and
Luca Zan
Date Posted: February 17, 2008510 downloads
An Alternative to the Feltham-Ohlson Valuation Framework: Using Q-Theoretic Income to Predict Firm Value Cass Business School Research Paper
Miles B. Gietzmann and
Adam J. Ostaszewski
Date Posted: July 23, 2003510 downloads
Is There a Next Stage in Case Research for Management Accounting?
Bernard Verstegen
Date Posted: February 02, 2004510 downloads
Small Trader Reactions to Consecutive Earnings Surprises: A Market Test of Behavioral Theory*
Devin M. Shanthikumar
Date Posted: October 02, 2005510 downloads
The Role of Venture Capitalists in the Identification and Measurement of Intangible Assets
Leonardo L. Ribeiro and
Luís Fernando Tironi Sr.
Date Posted: February 28, 2007510 downloads
And Then There Were Four: A Study of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment University of Stirling Discussion Paper No. 03/03
Vivien A. Beattie ,
Alan Goodacre and
Stella Fearnley
Date Posted: May 21, 2003509 downloads
Auditor's Liability and its Impact on the European Financial Markets Cambridge Law Journal, Vol. 67, No. 1, pp. 62-68, 2008
Walter Doralt ,
Alexander Hellgardt
,
Klaus J. Hopt ,
Patrick C. Leyens
,
Markus Roth
and
Reinhard Zimmermann
Date Posted: November 02, 2008509 downloads
Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly? Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Linna Shi and
Huai Zhang
Date Posted: February 28, 2007Last Revised: January 07, 2013509 downloads
Cash Flow Contradistinctions Commercial Lending Review, March-April 2008
Harlan D. Platt
Date Posted: June 13, 2009Last Revised: December 05, 2012509 downloads
Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth
Sudheer Chava ,
C.S. Agnes Cheng ,
Henry Huang and
Gerald J. Lobo
Date Posted: September 11, 2006Last Revised: July 26, 2012509 downloads
Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 33-42 2008
Eugene E. Comiskey
and
Charles W. Mulford
affiliation not provided to SSRN
and
Georgia Institute of Technology - College of Management
Date Posted: October 01, 2008509 downloads
Non-Audit Services and Earnings Management: U.K. Evidence Contemporary Accounting Research, Vol. 21, No. 4, 2004
Michael J. Ferguson ,
Gim-Seong Seow and
Danqing Xu Young
Date Posted: July 30, 2004509 downloads
Social Behaviors, Enforcement, and Compliance Dynamics
Jon S. Davis ,
Gary Hecht and
Jon D. Perkins
Date Posted: March 02, 2000509 downloads
Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at the Top Current Issues in Auditing, Vol. 3, No. 1, pp. 1-13, 2009
James C. Hansen
,
Nathaniel M. Stephens and
David A. Wood
Date Posted: November 09, 2008Last Revised: February 10, 2010508 downloads
Information Effects of Conservatism in Accounting
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Date Posted: September 01, 2011508 downloads
Promotions, Turnover, and Performance Evaluation: Evidence from the Careers of Division Managers Accounting Review, Vol. 84, No. 4, pp. 1119-1143, July 2009
Michael Cichello
,
C. Edward Fee ,
Charles J. Hadlock and
Ramana Sonti
Date Posted: March 21, 2006Last Revised: June 09, 2010508 downloads
IFRS Monopoly: The Pied Piper of Financial Reporting Yale SOM Working Paper
Shyam Sunder
Date Posted: February 19, 2011507 downloads
Limited-Liability Contracts with Earnings Management
Joshua Ronen and
Varda Yaari
Date Posted: March 09, 2001507 downloads
The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance MIT Sloan Working Paper No. 4490-04, Sauder School of Business Working Paper
Kin Lo
Date Posted: June 08, 2004507 downloads
Unintended Consequence: Fair Value Accounting Informs on Liquidity Risk
Baruch Lev and
Nan Zhou
Date Posted: September 02, 2009507 downloads
An Empirical Analysis of CEO Risk Aversion and the Propensity to Smooth Earnings Volatility
Ahmed Rashad Abdel-khalik
Date Posted: August 29, 2006506 downloads
Measuring and Representing the Knowledge Economy: Accounting for Economic Reality Under the Intangibles Paradigm Buffalo Law Review, Vol. 54, No. 1, 2006, Case Legal Studies Research Paper No. 04-14
Olufunmilayo Arewa
Date Posted: September 13, 2004506 downloads
R&D, Firm Fundamentals, and Diminishing Returns For The Stock Market
Zane L. Swanson
Date Posted: November 30, 1998506 downloads
The Information Content of the Deferred Tax Valuation Allowance: An Event Study of News Disclosures of Valuation Allowance Changes
Krishna R. Kumar and
Gnanakumar Visvanathan
Date Posted: September 27, 2002506 downloads
When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors Auditing: A Journal of Practice & Theory, Forthcoming
Lawrence J. Abbott ,
Katherine Gunny
and
Tracey Chunqi Zhang
Date Posted: September 15, 2008Last Revised: April 17, 2013506 downloads
Analyst Conflicts and Research Quality Robert H. Smith School Research Paper No. RHS 06-042, EFA 2004 Maastricht
Anup Agrawal and
Mark A. Chen
Date Posted: July 26, 2006505 downloads
Analysts' Response to Earnings Management
Xiaohui Liu
Date Posted: November 22, 2004505 downloads
Bankruptcy Prediction During the IMF Crisis: Evidence from Malaysian Listed Industrial Companies
Zulkarnain Muhamad Sori
and
Yusuf Karbhari
Date Posted: September 28, 2004505 downloads
Expectations Management and Beatable Targets: How do Analysts React to Explicit Earnings Guidance? Contemporary Accounting Research, Vol. 23, No. 3, Autumn 2006
Julie Cotter ,
A. Irem Tuna and
Peter D. Wysocki
Date Posted: May 17, 2006505 downloads
Fair Value and Audit Fees
Igor Goncharov
,
Edward J. Riedl and
Thorsten Sellhorn
Date Posted: June 03, 2011Last Revised: July 02, 2012505 downloads
Financial Reporting Problems: The Analysis of Quality of Disclosure and the Measurement System of the Traditional Accounting International Symposium on Finance and Accounting, July 6-8, 2009, Kualalumpur, Malaysia
Abdul Ghofar
and
Erwin Saraswati
affiliation not provided to SSRN
Date Posted: April 06, 2011505 downloads
Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation
Xiang LI
Date Posted: June 05, 2007505 downloads
Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates
Peter R. Joos
,
Joseph D. Piotroski and
Suraj Srinivasan
Date Posted: October 20, 2012Last Revised: November 29, 2012504 downloads
Earnings Precision and the Relations between Earnings and Returns
David Burgstahler and
Elizabeth Chuk
Date Posted: April 30, 2008Last Revised: October 11, 2010504 downloads
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