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5,290,074 Total downloads
Showing Papers 2,981 - 3,030 of 13,018
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Equity Incentives and Long-Term Value Created by SG&A Expenditure
Contemporary Accounting Research, Forthcoming
Rajiv D. Banker ,
Rong Huang
and
Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management
,
City University of New York - Baruch College - Stan Ross Department of Accountancy
and
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: August 10, 2010
Accepted Paper Series
170 downloads
Task Assignment and Variable Pay Ratio
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Christian Hofmann and
Anna Rohlfing-Bastian
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
and
WHU - Otto Beisheim School of Management
Date Posted: August 10, 2010
Last Revised: December 07, 2010
Working Paper Series
75 downloads
The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Accounting Review, Forthcoming
Adam Presslee
,
Thomas W. Vance
and
Alan Webb
University of Waterloo - School of Accounting and Finance
,
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Waterloo - School of Accounting and Finance
Date Posted: August 10, 2010
Last Revised: March 08, 2013
Accepted Paper Series
348 downloads
Calculation of Damages When Shareholders Sue Their Company
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 21-25, 2010
Tom Valentine
University of Western Sydney
Date Posted: August 09, 2010
Accepted Paper Series
123 downloads
Client Importance and Audit Partner Independence
Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012,
Wuchun Chi
,
Edward B. Douthett Jr. and
Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting
,
George Mason University - Accounting Program
and
George Mason University - Accounting Program
Date Posted: August 09, 2010
Last Revised: February 18, 2013
Accepted Paper Series
286 downloads
Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?
Richard A. Cazier
,
Sonja O. Rego ,
Xiaoli (Shaolee) Tian
and
Ryan J. Wilson
Texas Christian University
,
Indiana University - Kelley School of Business
,
Ohio State University (OSU) - Fisher College of Business
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: August 09, 2010
Last Revised: August 17, 2011
Working Paper Series
236 downloads
Discussion of the Pre and Post-Tax Discount Rates and Cash Flows: A Technical Note
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 16-20, 2010
Jan Jindra and
Torben Voetmann
Ohio State University - Fisher College of Business
and
Finance Scholars Group
Date Posted: August 09, 2010
Accepted Paper Series
348 downloads
How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
Kathryn Kadous ,
Justin Leiby
and
Mark E. Peecher
Emory University - Goizueta Business School
,
University of Florida
and
University of Illinois College of Law
Date Posted: August 09, 2010
Last Revised: August 17, 2012
Working Paper Series
220 downloads
On the Myth of Size Premiums in Corporate Valuation: Some Empirical Evidence from the German Stock Market
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 2-15, 2010
Jorg Baetge
,
Hans-Jurgen Kirsch
,
Peter Koelen
and
Roland Schulz
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
University of Muenster - Accounting Center
Date Posted: August 09, 2010
Accepted Paper Series
444 downloads
Customer Value Propositions in the Context of Technology Commercialization
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marc Wouters
University of Twente - School of Management and Governance
Date Posted: August 08, 2010
Working Paper Series
112 downloads
Revenue Recognition, Accounting Enforcement and Error Correction: An Instructional Case Study
Dominic Detzen
Handelshochschule Leipzig (HHL)
Date Posted: August 08, 2010
Last Revised: February 13, 2011
Working Paper Series
295 downloads
The Market’s Reaction to Unexpected Earnings Thresholds
Journal of Business Finance and Accounting, Forthcoming
Don Herrmann ,
Ole-Kristian Hope ,
Jeff L. Payne and
Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting
,
University of Toronto - Rotman School of Management
,
University of Kentucky - Von Allmen School of Accountancy
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: August 08, 2010
Accepted Paper Series
77 downloads
Cash-Based Executive Compensation and Net Earnings – Ethical Analysis in Light of the Financial Crisis of 2008
Michael A. Santoro
and
Ronald J. Strauss
Rutgers Business School-Newark and New Brunswick
and
Rutgers Business School - Newark and New Brunswick
Date Posted: August 07, 2010
Last Revised: February 14, 2011
Working Paper Series
310 downloads
Fifty Two Tools of Management Accounting
Asif Ahmed
KPMG Rahman Rahman Huq
Date Posted: August 07, 2010
Working Paper Series
939 downloads
Credit Risk and IFRS: The Case of Credit Default Swaps
Gauri Bhat ,
Jeffrey L. Callen and
Dan Segal
Washington University in Saint Louis - John M. Olin Business School
,
University of Toronto - Rotman School of Management
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: August 06, 2010
Last Revised: April 17, 2013
Working Paper Series
435 downloads
The Complementary Relationship Between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication
Journal of Contemporary Accounting and Economics, Forthcoming
Jeffrey L. Callen ,
Ilanit Gavious
and
Dan Segal
University of Toronto - Rotman School of Management
,
Ben-Gurion University of the Negev
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: August 06, 2010
Accepted Paper Series
Conflict-of-Interest Reforms and Investment Bank Analysts’ Research Biases
Journal of Accounting, Auditing and Finance, Forthcoming
Yuyan Guan
,
Hai Lu and
M.H. Franco Wong
City University of Hong Kong - Department of Accountancy
,
University of Toronto - Rotman School of Management
and
INSEAD
Date Posted: August 06, 2010
Accepted Paper Series
198 downloads
Does Consideration of the Ratio 'Efficiency of Adjusted Working Capital' Improve the Content of Financial Analyses with Regard to Forecasting Future Corporate Profitability?
Wolfgang Zettl
and
Herwig Ostermann
University for Health Sciences, Medical Informatics and Technology - Department for Human and Economic Sciences
and
affiliation not provided to SSRN
Date Posted: August 06, 2010
Working Paper Series
280 downloads
Evaluating Implied Cost of Capital Estimates
Charles M.C. Lee ,
Eric C. So and
Charles C. Y. Wang
Stanford University - Graduate School of Business
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
Harvard Business School
Date Posted: August 06, 2010
Last Revised: September 08, 2011
Working Paper Series
701 downloads
Measuring and Envisioning Risks: Boundary-Work in Risk Management
Anette Mikes
Harvard Business School
Date Posted: August 06, 2010
Last Revised: December 22, 2010
Working Paper Series
160 downloads
Quality of Financial Reporting in China
Xia Wang
East China Normal University
Date Posted: August 06, 2010
Working Paper Series
262 downloads
Tax Planning and Stock Returns: Evidence from Indonesia
Oktavia Sutanto
and
Arief Jauhari
Krida Wacana Christian University
and
University of Indonesia
Date Posted: August 06, 2010
Working Paper Series
173 downloads
Capital Budgeting, Information Timing, and the Value of Abandonment Options
Management Accounting Research, Forthcoming
Thomas Pfeiffer
and
Georg Thomas Schneider
University of Vienna - Accounting and Control
and
University of Paderborn
Date Posted: August 05, 2010
Accepted Paper Series
Financial Reporting Credibility after SOX: Evidence from Earnings Restatements
Mark Hirschey ,
Kevin R. Smith and
Wendy M. Wilson
University of Kansas
,
Utah Valley University
and
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: August 05, 2010
Working Paper Series
284 downloads
Do Stock Prices Influence Analysts’ Earnings Forecasts?
Jeffrey S. Miller and
Lisa M. Sedor
University of Notre Dame - Department of Accountancy
and
DePaul University
Date Posted: August 04, 2010
Working Paper Series
68 downloads
Earnings Management in Brazil: Motivation and Consequences
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: August 04, 2010
Working Paper Series
137 downloads
Inflation and the Constant Growth Model – Reconciling the Literature
Abacus, Forthcoming
Daniel Kiechle
and
Niklas Lampenius
University of Hohenheim
and
University of Hohenheim
Date Posted: August 04, 2010
Last Revised: January 12, 2012
Accepted Paper Series
167 downloads
The Liability-Offset Theory of Peracchi
Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Bradley T. Borden
and
Douglas L. Longhofer
Brooklyn Law School
and
Martin, Pringle
Date Posted: August 04, 2010
Last Revised: September 22, 2010
Accepted Paper Series
127 downloads
When Individuals Form Teams: Experimental Evidence Regarding Links Among Monetary Incentives, Stress, Effort, Attractiveness and Performance
Nick Fessler
,
Connie Esmond-Kiger
,
John G. Wermert
and
Charles D. Bailey
University of Central Missouri
,
Ohio University - College of Business
,
Middle Tennessee State University - Department of Accounting
and
University of Memphis
Date Posted: August 04, 2010
Working Paper Series
54 downloads
Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: August 03, 2010
Last Revised: August 04, 2010
Working Paper Series
64 downloads
Commentary: How is Accounting Information Used by the South African Bank Regulator
SA Journal of Accounting Research (Forthcoming)
Lindiwe Bakoro
,
Shaun Parsons
and
Phillip de Jager
affiliation not provided to SSRN
,
University of Cape Town (UCT) - Department of Accounting
and
University of Cape Town - Department of Finance and Tax
Date Posted: August 02, 2010
Last Revised: December 13, 2012
Accepted Paper Series
290 downloads
Impact of Mandatory IFRS Adoption on the Financial Sector
Xanthi Gkougkousi
and
Gerard Mertens
Erasmus University - Rotterdam School of Management
and
Erasmus University Rotterdam (EUR) - Department of Financial Management
Date Posted: August 02, 2010
Last Revised: August 22, 2010
Working Paper Series
284 downloads
Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles
Accounting Horizons, Vol. 24, No. 2, pp. 221-255, 2010
John W. Dickhaut ,
Sudipta Basu ,
Kevin A. McCabe and
Gregory B. Waymire
Chapman University (Deceased)
,
Temple University - Fox School of Business and Management
,
George Mason University - Department of Economics
and
Emory University - Department of Accounting
Date Posted: August 02, 2010
Accepted Paper Series
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
McCombs Research Paper Series No. ACC-04-10
Lillian F. Mills ,
Sarah E. Nutter and
Casey Schwab
University of Texas at Austin - McCombs School of Business
,
George Mason University - Accounting Program
and
University of Georgia
Date Posted: August 02, 2010
Last Revised: January 05, 2012
Working Paper Series
266 downloads
Analytical Solution to the Circularity Problem When Using Discounted Cash Flow Valuation (Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados) (Spanish)
Innovar, Vol. 21, No. 42 octubre-diciembre, 2011. (Próximo a aparecer en inglés).,
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Internexa S.A. E.S.P.
and
Master Consultores
Date Posted: August 01, 2010
Last Revised: December 23, 2011
Accepted Paper Series
270 downloads
Cost of Equity and WACC for Perpetuities with Constant Growth
The Valuation Journal, Vol. 5, No. 2, pp. 89-121, 2010
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Internexa S.A. E.S.P.
and
Master Consultores
Date Posted: August 01, 2010
Last Revised: January 24, 2011
Accepted Paper Series
280 downloads
Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil
Damiana Torres
,
Adriano Leal Bruni
,
Antonio Lopo Martinez
and
Miguel Angel Rivera
affiliation not provided to SSRN
,
Federal University of Bahia (UFBA)
,
FUCAPE Business School
and
Federal University of Bahia (UFBA)
Date Posted: August 01, 2010
Working Paper Series
271 downloads
Strategic Investment Decision Making Practices: A Contextual Approach
Management Accounting Research, Forthcoming
Chris Carr
,
Katja Kolehmainen
and
Falconer Mitchell
University of Edinburgh - Business School
,
Aalto University School of Economics
and
University of Edinburgh
Date Posted: August 01, 2010
Accepted Paper Series
The Real Effects of Disclosure Tone: Evidence from Restatements
Art Durnev and
Claudine Mangen
University of Iowa - Henry B. Tippie College of Business
and
Concordia University, Montreal - John Molson School of Business
Date Posted: July 31, 2010
Last Revised: March 09, 2012
Working Paper Series
292 downloads
Accounting Integration and Comparability: Evidence from Relative Performance Evaluation Around IFRS Adoption
Simon School Working Paper No. FR 10-25
Joanna Shuang Wu and
Ivy Zhang
Simon Graduate School of Business, University of Rochester
and
University of Minnesota - Twin Cities
Date Posted: July 30, 2010
Working Paper Series
455 downloads
Accounting Since Enron
Maria S. Cuebas
Texas Woman's University
Date Posted: July 30, 2010
Working Paper Series
171 downloads
Correlation of Revenue Growth Across Industries in Business Cycle
Stefan Erdorf and
Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management
and
University of Cologne - Graduate School of Risk Management
Date Posted: July 30, 2010
Working Paper Series
162 downloads
Does Accounting Regulation Enhance Corporate Governance? Evidence from the Disclosure of Share-Based Remuneration
Journal of Management and Governance, Forthcoming
Andrea Melis and
Silvia Carta
University of Cagliari
and
University of Cagliari
Date Posted: July 30, 2010
Last Revised: October 31, 2010
Accepted Paper Series
106 downloads
Lying in Business: Insights from Hannah Arendt’s 'Lying in Politics'
CentER Discussion Paper Series No. 2010-75
Piet Eenkhoorn
and
Johan Graafland
Piet Eenkhoorn
and
Tilburg University - Center for Economic Research
Date Posted: July 30, 2010
Working Paper Series
60 downloads
The Effect of Litigation Risk on Management Earnings Forecasts
Contemporary Accounting Research, Vol. 28, No. 1, pp. 125-173
Zhiyan Cao and
Ganapathi S. Narayanamoorthy
University of Washington Tacoma
and
University of Illinois at Urbana-Champaign
Date Posted: July 30, 2010
Last Revised: September 01, 2012
Accepted Paper Series
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
518 downloads
Currency Options Trading Practices and the Construction and Governance of Operational Risk: A Case Study
Accounting, Auditing and Accountability, Vol. 22, No. 4, pp. 626-660, 2009
Habib Mahama
and
Chen Yu Ming
Australian National University (ANU)
and
CST Nexia Centre
Date Posted: July 29, 2010
Accepted Paper Series
Does Enhanced Disaggregation and Cohesive Classification of Financial Information Help Credit Analysts Identify Firms’ Operating Structures?
Johnson School Research Paper Series No. 14-2011
Robert J. Bloomfield ,
Frank D. Hodge ,
Patrick E. Hopkins and
Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
University of Washington - Michael G. Foster School of Business
,
Indiana University
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 29, 2010
Last Revised: March 27, 2011
Working Paper Series
340 downloads
Moral Hazard, Firms’ Internal Governance and Management Earnings Forecasts
Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: July 28, 2010
Working Paper Series
216 downloads
Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis
Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Jeong-Bon Kim V
,
Yinghua Li and
Liandong Zhang
City University of Hong Kong
,
CUNY Baruch College
and
City University of Hong Kong
Date Posted: July 28, 2010
Last Revised: April 19, 2011
Accepted Paper Series
781 downloads
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