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Showing Papers 3,121 - 3,170 of 13,132
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Inflation and the Constant Growth Model – Reconciling the Literature Abacus, Forthcoming
Daniel Kiechle
and
Niklas Lampenius
Date Posted: August 04, 2010Last Revised: January 12, 2012168 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
Date Posted: August 04, 2010Last Revised: September 22, 2010127 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
Date Posted: August 04, 201054 downloads
Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study
M. A. Gumport
Date Posted: August 03, 2010Last Revised: August 04, 201064 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, 2010Last Revised: December 13, 2012290 downloads
Impact of Mandatory IFRS Adoption on the Financial Sector
Xanthi Gkougkousi
and
Gerard Mertens
Date Posted: August 02, 2010Last Revised: August 22, 2010286 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
Date Posted: August 02, 2010
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
Date Posted: August 02, 2010Last Revised: January 05, 2012271 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
Date Posted: August 01, 2010Last Revised: December 23, 2011271 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
Date Posted: August 01, 2010Last Revised: January 24, 2011283 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, 2010275 downloads
Strategic Investment Decision Making Practices: A Contextual Approach Management Accounting Research, Forthcoming
Chris Carr
,
Katja Kolehmainen
and
Falconer Mitchell
Date Posted: August 01, 2010
The Real Effects of Disclosure Tone: Evidence from Restatements
Art Durnev and
Claudine Mangen
Date Posted: July 31, 2010Last Revised: March 09, 2012297 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
Date Posted: July 30, 2010467 downloads
Accounting Since Enron
Maria S. Cuebas
Date Posted: July 30, 2010172 downloads
Correlation of Revenue Growth Across Industries in Business Cycle
Stefan Erdorf and
Nicolas Heinrichs
Date Posted: July 30, 2010162 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
Date Posted: July 30, 2010Last Revised: October 31, 2010106 downloads
Lying in Business: Insights from Hannah Arendt’s 'Lying in Politics' CentER Discussion Paper Series No. 2010-75
Piet Eenkhoorn
and
Johan Graafland
Date Posted: July 30, 201060 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
Date Posted: July 30, 2010Last Revised: September 01, 2012
Cost of Equity and Risk in Cash Flow and Accrual Components of Earnings
Alexander Nekrasov
Date Posted: July 29, 2010Last Revised: July 11, 2012522 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
Date Posted: July 29, 2010
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
Date Posted: July 29, 2010Last Revised: March 27, 2011342 downloads
Moral Hazard, Firms’ Internal Governance and Management Earnings Forecasts
Jimmy Lee
Date Posted: July 28, 2010217 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
Date Posted: July 28, 2010Last Revised: April 19, 2011792 downloads
Hedge Fund Regulation and Misreported Returns European Financial Management, Forthcoming
Douglas Cumming and
Na Dai
Date Posted: July 28, 2010Last Revised: September 04, 2010136 downloads
Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts
Seet-Koh Tan
and
Lisa Koonce
Date Posted: July 28, 2010Last Revised: June 24, 2011131 downloads
Managerial Ability and Earnings Quality Accounting Review, Forthcoming
Peter R. Demerjian
,
Melissa Fay Lewis
,
Baruch Lev and
Sarah E. McVay
Date Posted: July 28, 2010Last Revised: December 12, 20121153 downloads
Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks Contemporary Accounting Research, Forthcoming
Jeong-Bon Kim V
and
Liandong Zhang
Date Posted: July 27, 2010Last Revised: May 18, 2013260 downloads
Sprouse's What-You-May-Call-It: Fundamental Insight or Monumental Mistake? Accounting Historians Journal, Vol. 37, No. 1, pp. 121-148, June 2010
Sudipta Basu and
Gregory B. Waymire
Date Posted: July 26, 2010
The Activity-Based Costing Method: Development and Applications The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Grégory Wegmann
Date Posted: July 26, 20102059 downloads
The Determinants of Audit Fees. Further Evidence From the UK Charity Sector Center for International Business Studies (CIBS) Working Paper No. 2-10
Emiliano Cantoni
,
Kenneth Edgar D'Silva
and
Martin Isaacs
affiliation not provided to SSRN
Date Posted: July 26, 2010Last Revised: February 18, 2011236 downloads
Do Investors Understand Really Dirty Surplus? Accounting Review, Forthcoming
Wayne R. Landsman ,
Bruce L. Miller ,
Ken V. Peasnell and
Shu Yeh
Date Posted: July 25, 2010275 downloads
The Role of Segment Disclosure in Corporate Governance and its Effect on Firm Investment Efficiency
Belen Blanco
,
Juan Manuel García Lara and
Josep A. Tribo
Date Posted: July 25, 2010
Voluntary Disclosure, Manipulation and Real Effects Journal of Accounting Research, Forthcoming, 2012
Anne Beyer
and
Ilan Guttman
Date Posted: July 25, 2010Last Revised: April 11, 2012578 downloads
Reexamining the Relation Between Audit and Non-Audit Fees: Dealing with Weak Instruments in Two-Stage Least Squares Estimation
Lilian Chan
,
Tai-Yuan Chen ,
Surya N. Janakiraman and
Suresh Radhakrishnan
Date Posted: July 24, 2010187 downloads
Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: July 24, 201080 downloads
Working Capital Management (Slides)
Ignacio Velez-Pareja
Date Posted: July 23, 2010Last Revised: February 26, 2013548 downloads
Pro Forma Accounting Reconciliation Disclosures: The Effect of Financial Reporting Knowledge and Information Viewing Behavior on Judgments of Nonprofessional Investors
William N. Dilla ,
Diane Joyce Janvrin
and
Cynthia Jeffrey
Date Posted: July 23, 2010Last Revised: August 26, 2010113 downloads
Why ‘Democracy’ and ‘Drifter’ Firms can have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers 23rd Australasian Finance and Banking Conference 2010 Paper
Koon Boon Kee
Date Posted: July 23, 201090 downloads
Liquidity Constraints and Firm's Export Activity Centro Studi Luca d'Agliano Development Studies Working Paper No. 291
Emanuele Forlani
Date Posted: July 22, 201037 downloads
The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany
Anna Gold ,
Friederike Lindscheid
,
Christiane Pott
and
Christoph Watrin
Date Posted: July 22, 2010Last Revised: August 29, 2012707 downloads
The Impact of Graphical Displays of Pro Forma Earnings Information on Professional and Nonprofessional Investors' Earnings Judgments Behavioral Research in Accounting, Forthcoming
William N. Dilla ,
Diane Joyce Janvrin
and
Cynthia Jeffrey
Date Posted: July 22, 2010Last Revised: April 16, 2013140 downloads
NOL Poison Pills: Selectica v. Versata Tax Notes, June 23, 2010
Merle Erickson and
Shane Heitzman
Date Posted: July 21, 2010Last Revised: July 31, 2010
Target Ratcheting and Effort Reduction Journal of Accounting & Economics (JAE), Forthcoming
Jan Bouwens
and
Peter Kroos
Date Posted: July 21, 2010Last Revised: August 17, 2010
Why ‘Democracy’ and ‘Drifter’ Firms can have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers
Koon Boon Kee
Date Posted: July 21, 201050 downloads
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements Contemporary Accounting Research, Vol. 28, 2011
Joseph V. Carcello ,
Terry L. Neal ,
Zoe-Vonna Palmrose and
Susan Scholz
Date Posted: July 20, 2010391 downloads
Finding Key Investors to Take Over from Cross-Shareholders Nomura Journal of Capital Markets, Vol. 2, No. 1, 2010
Masahiko Igata
and
Hiroshi Yoshikawa
Date Posted: July 20, 201029 downloads
An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Forthcoming in Financial Accountability & Management
Sandra Cohen
and
Stergios Leventis
Date Posted: July 19, 2010Last Revised: May 09, 2012
Determinants of Hedge Fund Internal Controls and Fees Accounting Review, Vol. 85, No. 6, 2010
Gavin Cassar
and
Joseph Gerakos
Date Posted: July 19, 2010
Determinants of Purchase Price Allocation Decisions - Accounting for Goodwill In IFRS and US-GAAP Business Combinations
Christian Ott
and
Thomas W. Günther
Date Posted: July 19, 2010Last Revised: November 12, 2011
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