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JEL Code: M41
4,274,828 Total downloads
Showing Papers 3,041 - 3,090 of 9,383
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Analyzing Brokers’ Expertise: Did Analysts Fully Anticipate the Impact of IFRS Adoption on Earnings? The European Evidence
François Aubert
and
Pascal Dumontier
Date Posted: June 17, 2009279 downloads
Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability Accounting Horizons, Forthcoming
Jeffrey R. Cohen ,
Lori Holder-Webb ,
Leda Nath
and
David Wood
Date Posted: June 17, 2009Last Revised: August 01, 2011638 downloads
Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study
Vicky Cole
,
Diane Breesch
and
Joël Branson
Date Posted: June 16, 2009Last Revised: September 29, 2009556 downloads
Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?
Gopal V. Krishnan ,
Gnanakumar Visvanathan and
Lixin (Nancy) Su
Date Posted: June 15, 2009222 downloads
Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms Journal of Accounting and Public Policy, Forthcoming
Bikki Jaggi ,
Sidney Leung and
Ferdinand A. Gul
Date Posted: June 15, 2009
Cash Flow Contradistinctions Commercial Lending Review, March-April 2008
Harlan D. Platt
Date Posted: June 13, 2009Last Revised: December 05, 2012509 downloads
An Empirical Investigation of the Principal Top Management Styles in the Emphasis of Multiple Forms of Controls International Journal of Accounting, Auditing and Performance Evaluation, Vol. 6, No. 1, pp. 108-127, 2010
Lili-Anne Kihn
Date Posted: June 13, 2009Last Revised: January 17, 2010
Resources or Power? Implications of Social Networks on Compensation and Firm Performance Journal of Business, Finance and Accounting, Forthcoming
Joanne Horton
,
Yuval Millo and
George Serafeim
Date Posted: June 12, 2009Last Revised: November 10, 2011891 downloads
The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics*
Christine A. Botosan ,
Marlene Plumlee and
He (Jennifer) Wen
Date Posted: June 12, 2009Last Revised: November 30, 2011731 downloads
Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp. 54-68, October 2009
Scott B. Jackson ,
Xiaotao Kelvin Liu
and
Mark Cecchini
Date Posted: June 11, 2009Last Revised: December 05, 2012254 downloads
Accounting Quality, Stock Price Delay and Future Stock Returns
Jeffrey L. Callen ,
Mozaffar Khan
and
Hai Lu
Date Posted: June 11, 2009Last Revised: May 24, 2011957 downloads
COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices Published as a Research Monograph by the Institute of Management Accountants in U.S.A.
Parveen P. Gupta
Date Posted: June 11, 20091375 downloads
Is the Ohlson (1995) Model an Example of the Simpson's Paradox?
Samithamby Senthilnathan
Date Posted: June 11, 200998 downloads
Value of Cash Holdings and Accounting Conservatism AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Henock Louis ,
Amy X. Sun
and
Oktay Urcan
Date Posted: June 11, 2009Last Revised: August 25, 20111291 downloads
Berkshire Hathaway Inc. - Intercorporate Investments (B) Darden Case No. UVA-C-2276
Luann J. Lynch
Date Posted: June 10, 200935 downloads
Double G Western Wear Darden Case No. UVA-C-2288
Paul J. Simko
Date Posted: June 10, 200922 downloads
Financial Impact of Nuclear Power Plants: Dominion Resources, Inc. Darden Case No. UVA-C-2234
Brandt R. Allen
,
Tom Cross and
Paul J. Simko
affiliation not provided to SSRN
and
University of Virginia (UVA) - Darden School of Business
Date Posted: June 10, 200932 downloads
Financial Impact of Nuclear Power Plants: Firstenergy and Davis-Besse Darden Case No. UVA-C-2232
Brandt R. Allen
,
Tom Cross and
Paul J. Simko
affiliation not provided to SSRN
and
University of Virginia (UVA) - Darden School of Business
Date Posted: June 10, 200938 downloads
Financial Reporting Discussions and Debates: A Series of Review Tasks Darden Case No. UVA-C-2286
Mark E. Haskins
Date Posted: June 10, 200968 downloads
Harris Corporation: Financial Benchmarking Darden Case No. UVA-C-2289
Mark E. Haskins
Date Posted: June 10, 200967 downloads
Prudential Financial, Inc.: Stockholders' Equity and Balance Sheet Leverage Darden Case No. UVA-C-2290
Paul J. Simko
Date Posted: June 10, 2009100 downloads
Ratios Tell a Story - 2007 Darden Case No. UVA-C-2285
Mark E. Haskins
Date Posted: June 10, 2009250 downloads
Stockholders' Equity Exercises Darden Case No. UVA-C-2281
Luann J. Lynch
Date Posted: June 10, 200951 downloads
The Incentives for Tax Planning Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032,
Chris Armstrong ,
Jennifer L. Blouin and
David F. Larcker
Date Posted: June 10, 2009Last Revised: November 06, 20121663 downloads
Catur Federal Savings and Loan--Lease Options Darden Case No. UVA-C-1043
Mark E. Haskins
and
Rebecca Bray
affiliation not provided to SSRN
Date Posted: June 09, 200932 downloads
Solar Scientific, Inc. Darden Case No. UVA-C-2119
Richard Brownlee
Date Posted: June 09, 200918 downloads
Sun Batteries, Inc. Darden Case No. UVA-C-2120
Richard Brownlee
Date Posted: June 09, 200910 downloads
A Signaling Theory of Accounting Conservatism
Richard Zhe Wang
,
Ciaran Ó Hogartaigh and
Tony van Zijl
Date Posted: June 08, 2009Last Revised: May 20, 20111188 downloads
Determinants of Corporate Financial Disclosure Timing: The French Empirical Evidence
François Aubert
Date Posted: June 08, 2009Last Revised: September 29, 2009156 downloads
Does an End of Period's Accounting Variable Assessed have Relevance for the Particular Period? Paper presented in the 3rd Conference on Financial Markets and Corporate Governance organised by La Trobe University, Melbourne, Australia on 12th and 13th April 2012.
Samithamby Senthilnathan
Date Posted: June 06, 2009Last Revised: December 14, 201263 downloads
Environmental R&D and the Uncertainty of Future Earnings
Derek Johnston
Date Posted: June 04, 200972 downloads
On the Information Role of Stock Recommendation Revisions Journal of Accounting & Economics (JAE), Forthcoming
Oya Altinkilic and
Robert S. Hansen
Date Posted: June 04, 2009
Restructuring Charges, Regulatory Changes and the Accruals Anomaly Johnson School Research Paper Series No. #33-09
Sanjeev Bhojraj ,
Partha Sengupta and
Suning Zhang
Date Posted: June 04, 2009Last Revised: August 24, 2009190 downloads
The Relative Informativeness of GAAP and Pro Forma Earnings Announcements in France
François Aubert
Date Posted: June 04, 2009219 downloads
Communication via Responsibility Reporting and Its Effect on Firm Value in Finland Corporate Social Responsibility and Environmental Management, Vol 17, No. 2, pp. 96-106, 2010
Mikael Niskala and
Hannu J. Schadewitz
Date Posted: June 03, 2009Last Revised: February 25, 2011
Implications for GAAP from an Analysis of Positive Research in Accounting Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22
S.P. Kothari
,
Karthik Ramanna and
Douglas J. Skinner
Date Posted: June 03, 2009Last Revised: September 17, 20103001 downloads
International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption CEFS Working Paper No. 2009-09
Nina Günther
,
Bernhard Gegenfurtner
,
Christoph Kaserer and
Ann-Kristin Achleitner
Date Posted: June 03, 2009Last Revised: October 05, 2010832 downloads
Financial Restatements, Cost of Debt and Information Spillover: Evidence from the Secondary Loan Market Journal of Business Finance and Accounting, Forthcoming
Jong Chool Park and
Qiang Wu
Date Posted: June 02, 20092 downloads
An Extensive Comparison of Operating-Lease Capitalisation Approaches and Their Unavoidable Assumptions: Are Further Disclosures Desirable?
Mijntje Lückerath-Rovers
and
Auke de Bos
Date Posted: May 30, 2009Last Revised: October 01, 2009341 downloads
Do Analysts' Notes Provide New Information? Journal of Accounting, Auditing and Finance, Forthcoming
Gus De Franco
and
Ole-Kristian Hope
Date Posted: May 30, 2009Last Revised: August 11, 2009424 downloads
The Effects of Audit Review Format on Review Team Judgments Auditing: A Journal of Practice and Theory, Vol. 28, No. 1, May 2009
Christopher P. Agoglia
,
Richard C. Hatfield and
Joseph F. Brazel
Date Posted: May 30, 2009
Firm Visibility via Group Presentations
Nick Demos and
Claire Marston
Date Posted: May 29, 2009Last Revised: October 26, 200967 downloads
The Fleeting Nature of Permanent Reinvestment: Accounting for the Undistributed Earnings of Foreign Subsidiaries Advances in Accounting, incorporating Advances in International Accounting, Vol. 25, No. 1, June 2009
Thomas D. Schultz
and
Timothy J. Fogarty
Date Posted: May 29, 2009Last Revised: June 01, 2009
Book-Tax Differences and Earnings Growth
Mark Jackson
Date Posted: May 28, 2009Last Revised: December 31, 2011660 downloads
Decision Aid Reliance: A Field Study Involving Professional Buy-Side Financial Analysts
James E. Hunton ,
Vicky Arnold
and
Jacqueline Reck
Date Posted: May 28, 200984 downloads
Target Costing in the Automotive Industry: A Case Study of Dynamic Capabilities
Kathy Knight
and
Paul M. Collier
affiliation not provided to SSRN
and
Monash University - Department of Accounting and Finance
Date Posted: May 28, 2009840 downloads
Testing Value Relevance of Accounting Earnings in Emerging Markets
Karol Marek Klimczak
Date Posted: May 28, 2009484 downloads
Farmer’s Labour Cost and the Price Calculation Model for the Agricultural Products Paper presented at European Accounting Association, 32nd Annual Congress
Iwona Cieślak
and
Małgorzata Kucharczyk
affiliation not provided to SSRN
and
Kozminski University
Date Posted: May 27, 2009Last Revised: July 02, 2009119 downloads
Accounting Restatements and the Timeliness of Disclosures Accounting Horizons, Vol. 25, No. 4, December 2011
Brad Badertscher and
Jeffrey J. Burks
Date Posted: May 25, 2009Last Revised: January 10, 2012
Pricing Insurance Contracts Following the Cost of Capital Approach: Some Conceptual Issues CAREFIN Research Paper No. 9/09
Alberto Floreani
Date Posted: May 25, 2009
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