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489,423
Full Text Papers:
398,298
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228,729
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69,626
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JEL Code: M4
5,336,136 Total downloads
Showing Papers 3,001 - 3,050 of 13,133
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Does Information Uncertainty Affect Investors’ Responses to Analysts’ Forecast Revisions? An Investigation of Accounting Restatements
Journal of Accounting and Public Policy, Vol. 28, No. 4, pp. 328-348, July/August 2009
Ran Barniv and
Jian Cao
Kent State University - Department of Accounting
and
Florida Atlantic University
Date Posted: August 29, 2010
Accepted Paper Series
Guidelines for the Preparation of Budgets in Not-for-Profit Organizations
Elli Malki
Financial-Tip
Date Posted: August 29, 2010
Working Paper Series
420 downloads
A New Measure of Earnings Forecast Uncertainty: Theory and Evidence
Xuguang Simon Sheng
and
Maya Thevenot
American University
and
Florida Atlantic University
Date Posted: August 28, 2010
Last Revised: October 22, 2010
Working Paper Series
206 downloads
Differences in Management Accounting Between Family Enterprises and Non-Family Enterprises: A Statistical Approach
International Journal of Economic Sciences and Applied Research, Vol. 3, No. 1, pp. 89-95
Christine Duller
JKU University of Linz
Date Posted: August 28, 2010
Accepted Paper Series
135 downloads
Improving Auditors’ Fraud Judgments Using a Frequency Response Mode
Contemporary Accounting Research, Forthcoming
Natalia Kochetova-Kozloski
,
William F. Messier Jr.
and
Aasmund Eilifsen
Saint Mary’s University - Sobey School of Business
,
University of Nevada, Las Vegas - Department of Accounting
and
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Date Posted: August 28, 2010
Accepted Paper Series
104 downloads
Transfer Pricing in Cost Contribution Arrangements
Tomas Brabenec
University of Economics in Prague - Department of Finance and Business Valuation
Date Posted: August 28, 2010
Last Revised: January 30, 2012
Working Paper Series
103 downloads
Using Financial Accounting Information in the Governance of Takeovers: An Analysis by Type of Acquirer
Journal of Accounting and Public Policy, Vol. 23, pp. 321-349, 2004
Joseph Aharony and
Ran Barniv
Tel Aviv University - Faculty of Management
and
Kent State University - Department of Accounting
Date Posted: August 28, 2010
Accepted Paper Series
High School Teachers’ Perceptions of Accounting: An International Study
Australian Journal of Accounting Education, Vol. 2, No. 1, 2006
Paul K Wells
and
Peter Fieger
Auckland University of Technology
and
Massey University
Date Posted: August 27, 2010
Accepted Paper Series
97 downloads
Struggling for the New Role for Business Controller
University of Tampere Department of Economics and Accounting Working Paper No. 1
Timo Hyvonen
,
Janne Järvinen
and
Jukka Pellinen
University of Turku - School of Economics
,
University of Oulu
and
University of Jyväskylä
Date Posted: August 27, 2010
Working Paper Series
157 downloads
Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls
Accounting Review, Forthcoming
Michael D. Kimbrough and
Henock Louis
University of Maryland - Robert H. Smith School of Business
and
Pennsylvania State University - Smeal College of Business
Date Posted: August 27, 2010
Accepted Paper Series
Numbers Games? A Natural Experiment Investigating Three (Ir)Regularities in Reported Earnings Per Share
Bjorn N. Jorgensen ,
Yong Gyu Lee
and
Steve Rock
University of Colorado at Boulder
,
CUNY - Baruch College
and
University of Colorado at Boulder - Department of Accounting
Date Posted: August 26, 2010
Working Paper Series
90 downloads
The Occupational Safety and Health Scorecard – A Business Case Example for Strategic Management
Scandinavian Journal of Work, Environment & Health, Vol. 35, No. 6, pp. 403-413, November 2009
Birgit Koeper
,
Klaus Moeller and
Gerard Zwetsloot
Government of the Federal Republic of Germany - Bundesanstalt für Arbeitsschutz und Arbeitsmedizin
,
University of St. Gallen
and
TNO Quality of Life - Work and Employment
Date Posted: August 26, 2010
Accepted Paper Series
The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices
Thomas C. Omer ,
Nathan Y. Sharp and
Dechun Wang
University of Nebraska-Lincoln
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University
Date Posted: August 24, 2010
Last Revised: April 26, 2013
Working Paper Series
324 downloads
Monolithic versus Differential Impacts of Sox Regulation on Market Valuation of Banks’ Loan Loss Provision
Asma Bouchekoua
,
Hamadi Matoussi
and
Samir Trabelsi
University of Manouba - Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE)
,
Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion
and
Brock University - Accounting
Date Posted: August 24, 2010
Working Paper Series
4 downloads
Explaining the Accounting Disclosure Index of Stock Exchanges by Foreign Exchange Market Activity
Aziz Bakay
and
Murad Moqbel
Gediz University
and
Our Lady of the Lake University
Date Posted: August 23, 2010
Working Paper Series
124 downloads
Management Control as a Meso-Foundation of Organizational Capabilities
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Norman T. Sheehan
and
Hanno Roberts
University of Saskatchewan - Edwards School of Business
and
BI Norwegian School of Management
Date Posted: August 23, 2010
Working Paper Series
108 downloads
Using Role Plays to Understand and Manage Control System Benefits and Costs
Norman T. Sheehan
University of Saskatchewan - Edwards School of Business
Date Posted: August 23, 2010
Working Paper Series
67 downloads
Advising and Monitoring CEOs: The Dual Role of Boards
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tim Baldenius ,
Nahum D. Melumad and
Xiaojing Meng
New York University (NYU) - Department of Accounting, Taxation & Business Law
,
Columbia Business School - Accounting, Business Law & Taxation
and
Columbia Business School
Date Posted: August 22, 2010
Working Paper Series
249 downloads
Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ellen Lippman
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Date Posted: August 22, 2010
Last Revised: December 28, 2010
Working Paper Series
481 downloads
Forecasting Financial Statements and Financial Valuation of a Business Plan (Slides)
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 22, 2010
Last Revised: June 30, 2012
Working Paper Series
741 downloads
Partner Selection, Partner Behavior, and Business Network Performance – An Empirical Study on German Business Networks
Journal of Accounting & Organizational Change, Vol. 6, No. 1, pp. 27-51, 2010
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Accepted Paper Series
Performance Management Design in Business Networks
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Working Paper Series
53 downloads
R&D Expenditure and Firm Valuation: Evidence from Europe
23rd Australasian Finance and Banking Conference 2010 Paper
Andi Duqi
and
Giuseppe Torluccio
University of Bologna - Department of Management
and
University of Bologna - Department of Management
Date Posted: August 22, 2010
Working Paper Series
285 downloads
Sunset Medical
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Scott A. Wandler
and
Kevin Watson
University of New Orleans
and
Iowa State University
Date Posted: August 22, 2010
Working Paper Series
69 downloads
Supply Chain Performance Measurement: A Transaction Cost Theory and Value-Based Approach
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Working Paper Series
The Impact of Risk and Monitoring on CEO Compensation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ana M. Albuquerque ,
George Papadakis
and
Peter D. Wysocki
Boston University School of Management
,
Boston University
and
University of Miami - School of Business Administration
Date Posted: August 22, 2010
Working Paper Series
225 downloads
Regulatory Hybrids: Partnerships, Budgeting and Modernising Government
Management Accounting Research, Forthcoming
Liisa Kurunmaki
and
Peter Miller
London School of Economics - Department of Accounting
and
London School of Economics
Date Posted: August 21, 2010
Last Revised: August 24, 2010
Accepted Paper Series
An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Denton Collins
,
Leon Chan
and
Francisco J. Román
Texas Tech University - Area of Accounting
,
San Diego State University
and
Texas Tech University - Area of Accounting
Date Posted: August 20, 2010
Last Revised: December 10, 2010
Working Paper Series
220 downloads
Are US Academics and Professionals Ready for IFRS?
Murad Moqbel
and
Aziz Bakay
Our Lady of the Lake University
and
Gediz University
Date Posted: August 20, 2010
Working Paper Series
324 downloads
Interim Reporting and Accounting Quality
Ulf Schiller and
Marcel de Vegt
University of Basel
and
affiliation not provided to SSRN
Date Posted: August 20, 2010
Working Paper Series
236 downloads
Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels
Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 20, 2010
Last Revised: December 14, 2010
Working Paper Series
171 downloads
The Comparability of Accounting Rates of Return Under Historical Cost Accounting
Asher Curtis
and
Melissa Fay Lewis
University of Washington
and
University of Utah
Date Posted: August 20, 2010
Last Revised: September 26, 2011
Working Paper Series
308 downloads
What Drives Corporate Social Performance? The Role of Nation-level Institutions
Journal of International Business Studies (Forthcoming)
Ioannis Ioannou and
George Serafeim
London Business School
and
Harvard University - Harvard Business School
Date Posted: August 20, 2010
Last Revised: August 19, 2012
Accepted Paper Series
586 downloads
Association Between Borrower and Lender State Ownership and Accounting Conservatism
Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Hanwen Chen
,
Jeff Zeyun Chen ,
Gerald J. Lobo and
Yanyan Wang
Xiamen University
,
University of Colorado at Boulder
,
University of Houston - C.T. Bauer College of Business
and
Xiamen University
Date Posted: August 19, 2010
Last Revised: October 17, 2010
Accepted Paper Series
729 downloads
Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions
Carlos Corona
and
Lin Nan
Carnegie Mellon University
and
Purdue University
Date Posted: August 19, 2010
Last Revised: September 15, 2010
Working Paper Series
68 downloads
How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise (formerly, Information Asymmetry and Ratchet Effect)
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tae Sik Ahn
and
Younsik Choi
Seoul National University - College of Business Administration
and
Seoul National University - College of Business Administration
Date Posted: August 19, 2010
Last Revised: December 06, 2010
Working Paper Series
114 downloads
Intangible and Financial Performance: Causes and Effects
Journal of Intellectual Capital, Vol. 10, No. 2, p. 224-245, 2009
Klaus Moeller
University of St. Gallen
Date Posted: August 19, 2010
Accepted Paper Series
153 downloads
Good Intentions at Good Grains, Inc.
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Susan Boedeker Hughes
,
Russell R. Boedeker
and
Cathy Beaudoin
University of Vermont
,
Fiserv
and
University of Vermont
Date Posted: August 18, 2010
Last Revised: July 12, 2012
Working Paper Series
60 downloads
Market Response to Mandatory Pre-Earnings-Announcements - Evidence from Ad-Hoc Disclosures in Germany
Rainer Baule and
Christian Tallau
University of Hagen
and
Muenster University of Applied Sciences
Date Posted: August 18, 2010
Last Revised: May 12, 2012
Working Paper Series
99 downloads
Overhead Allocation Dilemma: How to Reconcile Homogeneity with Simplicity
Clement Thomas
and
Michel Gervais
University of Rennes 1 - CREM
and
Université de Rennes I - Center for Research in Economics and Management (CREM)
Date Posted: August 18, 2010
Working Paper Series
Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Kendall Bowlin ,
Margaret H. Christ and
Jeremy B. Griffin
University of Mississippi - Patterson School of Accountancy
,
University of Georgia
and
University of Notre Dame - Mendoza College of Business
Date Posted: August 18, 2010
Last Revised: May 05, 2012
Working Paper Series
271 downloads
Short Selling Around Restatement Announcements: When Do Bears Pounce?
Michael S. Drake
,
Linda A. Myers ,
Susan Scholz and
Nathan Y. Sharp
Brigham Young University - Marriott School
,
University of Arkansas
,
University of Kansas - Accounting and Information Systems Area
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 18, 2010
Last Revised: June 05, 2012
Working Paper Series
351 downloads
The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic
David Procházka
University of Economics, Prague
Date Posted: August 18, 2010
Working Paper Series
382 downloads
The Effect of Relative Performance Information on Performance and Effort Allocation in a Multi-Task Environment
Accounting Review, Forthcoming
R. Lynn Hannan ,
Gregory P. McPhee ,
Andrew H. Newman and
Ivo Tafkov
Georgia State University - J. Mack Robinson College of Business
,
Georgia State University - J. Mack Robinson College of Business
,
University of South Carolina
and
Georgia State University
Date Posted: August 18, 2010
Last Revised: October 03, 2012
Accepted Paper Series
The Effects of Attribute Evaluability and Evaluation Mode on Decisions Involving Nontraditional and Nonfinancial Accounting Information
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Hank C. Alewine
and
Dan N. Stone
University of Alabama in Huntsville - College of Business Administration
and
University of Kentucky - Von Allmen School of Accountancy
Date Posted: August 18, 2010
Last Revised: December 02, 2010
Working Paper Series
186 downloads
The Implementation and Impacts of Balanced Scorecard on Shared Service Units: A Car Dealership Case
Tsuilin Kuo
and
Anne Wu
Fu-Jen Catholic University
and
National Chengchi University (Taipei)
Date Posted: August 18, 2010
Working Paper Series
270 downloads
The Link Between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: August 18, 2010
Working Paper Series
426 downloads
The Market Value Impact of Brand Value Announcements
Marie Dutordoir
,
Frank Verbeeten
and
Dominique De Beijer
University of Manchester - Manchester Business School
,
Amsterdam Business School
and
affiliation not provided to SSRN
Date Posted: August 18, 2010
Last Revised: July 02, 2012
Working Paper Series
134 downloads
The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance
Journal of Law, Economics, and Organization, Forthcoming
Judson Caskey
University of Texas at Austin - Red McCombs School of Business
Date Posted: August 18, 2010
Last Revised: January 24, 2013
Accepted Paper Series
The Accounting and Valuation of Intangible Assets in Germany
Hannes Frey
and
Andreas Oehler
University of Bamberg
and
Bamberg University
Date Posted: August 17, 2010
Working Paper Series
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