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Darden Case No. UVA-C-2164
Brandt R. Allen
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
139 downloads
Data Snooping and the Global Accrual Anomaly
EFA 2007 Ljubljana Meetings Paper
Markus Leippold and
Harald Lohre
University of Zurich - Department of Banking and Finance
and
Deka Investment GmbH
Date Posted: March 21, 2008
Last Revised: October 12, 2010
Working Paper Series
682 downloads
Data Snooping and the Global Accrual Anomaly
Applied Financial Economics, Vol. 22, No. 7, 2012
Harald Lohre
and
Markus Leippold
Deka Investment GmbH
and
University of Zurich - Department of Banking and Finance
Date Posted: September 18, 2012
Accepted Paper Series
Database Challenges in Financial Misconduct Research
Georgetown McDonough School of Business Research Paper No. 2012-15
Jonathan M. Karpoff ,
Allison Koester ,
D. Scott Lee and
Gerald S. Martin
University of Washington - Michael G. Foster School of Business
,
Georgetown University
,
University of Nevada, Las Vegas - Lee Business School
and
American University - Kogod School of Business
Date Posted: July 19, 2012
Last Revised: March 05, 2013
Working Paper Series
376 downloads
DCF Business Valuation with Imputed Interest on the Stock of Equity
EFMA 2004 Basel Meetings Paper
Manfred Frühwirth and
Markus S. Schwaiger
Vienna University of Economics and Business
and
Vienna University of Economics and Business Administration
Date Posted: May 18, 2004
Working Paper Series
545 downloads
DCF Valuation and Imputed Interest on Equity Increase - Implications of the Austrian Tax System in a Model with Stochastic Profitability
Schmalenbach Business Review, Vol. 56, 2004
Stefan Bogner ,
Manfred Frühwirth and
Markus S. Schwaiger
Vienna University of Economics and Business Administration
,
Vienna University of Economics and Business
and
Vienna University of Economics and Business Administration
Date Posted: March 09, 2005
Accepted Paper Series
184 downloads
De Facto Convergence of IFRSs and U.S. GAAP - An Empirical Analysis of Form 20-F Reconciliations of EU Companies
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf), Vol. 60, No. 12. pp. 809-845, 2008,
Michael Dobler
and
Nina Günther
Dresden University of Technology - Faculty of Economics and Business Management
and
Technische Universität München - Center for Entrepreneurial and Financial Studies
Date Posted: November 03, 2008
Last Revised: January 07, 2009
Accepted Paper Series
De-Escalating IT Projects: The DMM Model
Communications of the ACM, (52:10), October, 2009, pp. 131-134
Donal Flynn
,
Gary Pan ,
Mark Keil
and
Magnus Mahring
Independent
,
Singapore Management University - School of Accountancy
,
Georgia State University
and
Independent
Date Posted: April 21, 2013
Accepted Paper Series
De-Escalation of Commitment to Information Systems Projects: A Process Perspective
Journal of Strategic Information Systems 13(3), 2004, pp. 247-270.
Gary Pan ,
Shan L. Pan
and
Donal Flynn
Singapore Management University - School of Accountancy
,
Independent
and
Independent
Date Posted: April 22, 2013
Accepted Paper Series
Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decision
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
Craig Emby and
David Finley
Simon Fraser University (SFU) - Accounting Area
and
Simon Fraser University (SFU) - Accounting Area
Date Posted: December 04, 1996
Accepted Paper Series
Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting
Auditing: A Journal of Practice & Theory, September 2002
Peter Clarkson ,
Craig Emby and
Vanessa W-S Watt
University of Queensland - Business School
,
Simon Fraser University (SFU) - Accounting Area
and
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: April 27, 2002
Accepted Paper Series
Debt Analysts’ Views of Debt-Equity Conflicts of Interest
Chicago Booth Research Paper No. 10-13, AFA 2011 Denver Meetings Paper
Gus De Franco
,
Florin P. Vasvari ,
Dushyantkumar Vyas
and
Regina Wittenberg Moerman
University of Toronto - Rotman School of Management
,
London Business School
,
University of Minnesota - Twin Cities
and
University of Chicago - Booth School of Business
Date Posted: March 15, 2010
Working Paper Series
468 downloads
Debt and Taxes: Evidence from the Real Estate Industry
Simon School Working Paper No. FR 12-08
Michael J. Barclay
,
Shane Heitzman
and
Clifford W. Smith Jr.
Deceased
,
Simon School of Business, University of Rochester
and
Simon Graduate School of Business, University of Rochester
Date Posted: April 07, 2012
Working Paper Series
148 downloads
Debt Covenant Violation and the Value Relevance of Accounting Information
William M. Cready ,
Khondkar E. Karim and
Steve C. Lim
University of Texas at Dallas - Naveen Jindal School of Management
,
University of Massachusetts, Lowell
and
Texas Christian University - M.J. Neeley School of Business
Date Posted: October 02, 2001
Working Paper Series
Debt Covenant Violations and Auditor Monitoring
Yu Gao ,
Mozaffar Khan
and
Liang Tan
University of Minnesota - Carlson School of Management
,
University of Minnesota - Twin Cities - Carlson School of Management
and
The George Washington University
Date Posted: April 14, 2013
Working Paper Series
49 downloads
Debt Covenants and Accounting Conservatism
Journal of Accounting Research, Vol. 48, No. 1
Valeri V. Nikolaev
University of Chicago - Booth School of Business
Date Posted: January 21, 2008
Last Revised: August 29, 2010
Accepted Paper Series
1083 downloads
Debt Covenants and Capital Structure: Evidence from
an Exogenous Shock to Debt Capacity
Western Finance Association 2012 Annual Meeting
Moshe Cohen
,
Sharon P. Katz
and
Gil Sadka
Columbia Business School
,
Columbia Business School - Accounting, Business Law & Taxation
and
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: August 31, 2011
Last Revised: July 12, 2012
Working Paper Series
129 downloads
Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
Moshe Cohen
,
Sharon P. Katz
and
Gil Sadka
Columbia Business School
,
Columbia Business School - Accounting, Business Law & Taxation
and
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 12, 2012
Working Paper Series
214 downloads
Debt Financing and Accounting Conservatism in Private Firms
In-Mu Haw ,
Jay Junghun Lee and
Woo-Jong Lee
Texas Christian University - M.J. Neeley School of Business
,
Hong Kong Baptist University
and
The Hong Kong Polytechnic University
Date Posted: January 07, 2010
Last Revised: November 29, 2010
Working Paper Series
654 downloads
Debt Reclassification and Capital Market Consequences
Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 1189-1212, September/October 2006
Mary Lea McAnally ,
Jeffrey D. Gramlich and
William J. Mayew
Texas A&M University (TAMU) - Department of Accounting
,
University of Southern Maine - School of Business
and
Duke University - Fuqua School of Business
Date Posted: October 03, 2006
Accepted Paper Series
19 downloads
Debt-Equity Hybrid Securities
Ellen Engel ,
Merle Erickson and
Edward L. Maydew
University of Chicago Booth School of Business
,
University of Chicago - Booth School of Business
and
University of North Carolina at Chapel Hill - Accounting Area
Date Posted: September 13, 1999
Working Paper Series
1922 downloads
Debt-Equity Hybrid Securities
Journal of Accounting Research, Autumn 1999
Ellen Engel ,
Merle Erickson and
Edward L. Maydew
University of Chicago Booth School of Business
,
University of Chicago - Booth School of Business
and
University of North Carolina at Chapel Hill - Accounting Area
Date Posted: October 05, 1999
Accepted Paper Series
Decentralization, Performance Evaluation and Government Performance
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Tjerk Budding
and
Tom Groot
VU University Amsterdam
and
VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: July 18, 2008
Working Paper Series
459 downloads
Decentralization, Transfer Pricing and Tacit Collusion
Contemporary Accounting Research (2009, Vol. 26, No. 2, pp. 581-604)
Mikhael Shor
and
Hui Chen
University of Connecticut Department of Economics
and
University of Colorado at Boulder
Date Posted: July 31, 2006
Last Revised: October 04, 2012
Accepted Paper Series
781 downloads
Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Steffen Reichmann
and
Anna Rohlfing-Bastian
University of Mannheim
and
WHU - Otto Beisheim School of Management
Date Posted: August 15, 2011
Last Revised: December 08, 2011
Working Paper Series
72 downloads
Decision Aid Reliance: A Field Study Involving Professional Buy-Side Financial Analysts
James E. Hunton ,
Vicky Arnold
and
Jacqueline Reck
Bentley University - Department of Accountancy
,
University of Central Florida
and
University of South Florida - College of Business Administration
Date Posted: May 28, 2009
Working Paper Series
84 downloads
Decision Intervention: The Effect of Assigned Social Status
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels and
Jan Bouwens
Tilburg University - Center and Faculty of Economics and Business Administration
and
Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 15, 2011
Working Paper Series
71 downloads
Decision Usefulness and Accelerated Filing Deadlines
Journal of Accounting Research, Forthcoming
Jeffrey T. Doyle
and
Matthew J. Magilke
Utah State University
and
Claremont McKenna College
Date Posted: January 21, 2010
Last Revised: December 08, 2012
Accepted Paper Series
149 downloads
Decision Usefulness of Whole-Asset Operating Lease Capitalizations
Roger C. Graham Jr. and
Raymond D. King
Oregon State University
and
University of Oregon - Department of Accounting
Date Posted: February 12, 2013
Working Paper Series
38 downloads
Decision-Usefulness of Ideal Cost and Ideal Value Accounting for Valuation and Stewardship
Zeitschrift für Betriebswirtschaft (2012), Special Edition Vol 5, p. 161-181,
Dirk Hachmeister
,
Niklas Lampenius and
Martin Staehle
University of Hohenheim
,
University of Hohenheim
and
University of Bern - Faculty of Economics and Social Sciences
Date Posted: September 18, 2012
Last Revised: October 02, 2012
Accepted Paper Series
Decisions Based on Financial Statements-Investment Decision
Braga Viorina Braga III
affiliation not provided to SSRN
Date Posted: March 08, 2010
Working Paper Series
Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice
European Accounting Review, Forthcoming
Kazbi Soonawalla ,
A William Richardson
and
Raafat R. Roubi
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
,
affiliation not provided to SSRN
and
Brock University - Accounting
Date Posted: November 15, 2010
Accepted Paper Series
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
Journal of the American Taxation Association, 2004
John D. Phillips ,
Morton Pincus ,
Sonja O. Rego and
Huishan Wan
University of Connecticut - Department of Accounting
,
University of California, Irvine
,
Indiana University - Kelley School of Business
and
University of Iowa - Department of Accounting
Date Posted: October 18, 2008
Accepted Paper Series
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
John D. Phillips ,
Morton Pincus ,
Sonja O. Rego and
Huishan Wan
University of Connecticut - Department of Accounting
,
University of California, Irvine
,
Indiana University - Kelley School of Business
and
University of Iowa - Department of Accounting
Date Posted: October 21, 2003
Working Paper Series
1271 downloads
Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings
Journal of Business Finance & Accounting, Vol. 38, Nos. 5‐6, pp. 536-573, 2011,
David Veenman
,
Allan Hodgson ,
Bart van Praag and
Wei Zhang
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
,
University of Queensland - Faculty of Business, Economics and Law
,
University of Amsterdam - Business School
and
SUNY at Albany
Date Posted: December 12, 2010
Last Revised: July 25, 2011
Accepted Paper Series
86 downloads
Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value
Proceedings of the XXIV Annual AMASES Conference, Padenghe sul Garda, Italy, pp. 163-170, September 6-9, 2000
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: February 25, 2008
Last Revised: July 14, 2009
Accepted Paper Series
144 downloads
Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value
Bulletin of Economic Research, Vol. 55, No. 2, pp.149-176, 2003
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: August 01, 2009
Accepted Paper Series
149 downloads
Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues
Contemporary Accounting Research, Vol. 21, No. 3, Fall 2004
T. Jeffrey Wilks and
Mark F. Zimbelman
Brigham Young University
and
Brigham Young University
Date Posted: May 05, 2004
Accepted Paper Series
Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues
T. Jeffrey Wilks and
Mark F. Zimbelman
Brigham Young University
and
Brigham Young University
Date Posted: May 05, 2004
Working Paper Series
644 downloads
Default Risk as a Factor affecting the Earnings Response Coefficient
QUT School of Accountancy Working Paper
Roger J. Willett ,
Yeo Hwan Kim and
Jee In Jang
University of Tasmania
,
Queensland University of Technology - School of Accountancy
and
Chung-Ang University
Date Posted: February 15, 2002
Working Paper Series
764 downloads
Defence Measures and Earnings Management in an Owner Dominant Context
Journal of Business Finance & Accounting, Forthcoming
Carolina Bona Sánchez
,
Jerónimo Pérez Alemán and
Domingo J. Santana Martin
University of Las Palmas de Gran Canaria
,
Universidad de Las Palmas de Gran Canaria
and
University of Las Palmas de Gran Canaria
Date Posted: April 25, 2011
Accepted Paper Series
Deferred Income Tax (Odložená Daň Z Príjmov)
Učtovnicto, Auditorstvo, Daňovnictvo, 2000,
Piotr W. Staszkiewicz and
Lucia Bencikova
Collegium Civitas
and
affiliation not provided to SSRN
Date Posted: November 21, 2011
Accepted Paper Series
Deferred Revenues and the Matching of Revenues and Expenses
Contemporary Accounting Research, Forthcoming
Rachna Prakash
and
Nishi Sinha
RIT
and
Boston University - School of Management
Date Posted: December 15, 2008
Last Revised: March 07, 2012
Accepted Paper Series
Deferred Tax Accounting Under SFAS No. 109: An Empirical Investigation of its Incremental Value-relevance Relative to APB No. 11
The Accounting Review, Vol 73, No 2, April 1998
Benjamin C. Ayers
University of Georgia
Date Posted: February 10, 1998
Accepted Paper Series
Deferred Tax Assets & the Disclosure of Tax Planning Strategies
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 6, No. 1, pp. 31-46, 2011
Charles W. Mulford
and
Eugene E. Comiskey
Georgia Institute of Technology - College of Management
and
affiliation not provided to SSRN
Date Posted: November 10, 2011
Accepted Paper Series
175 downloads
Deferred Tax Assets and Bank Regulatory Capital
European Banking Center Discussion Paper No. 2012-022
John Gallemore
University of North Carolina Kenan-Flagler Business School
Date Posted: October 18, 2012
Working Paper Series
57 downloads
Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
James M. Poterba ,
Nirupama Rao
and
Jeri K. Seidman
Massachusetts Institute of Technology (MIT) - Department of Economics
,
New York University (NYU) - Robert F. Wagner Graduate School of Public Service
and
University of Texas at Austin - McCombs School of Business
Date Posted: February 15, 2007
Last Revised: March 03, 2010
Working Paper Series
635 downloads
Deferred Taxes and Cost of Debt: Evidence from Japan
Yumi Inamura and
Shin'ya Okuda
Niigata University - Faculty of Economics
and
Osaka Gakuin University
Date Posted: April 07, 2013
Working Paper Series
27 downloads
Defining Deviancy Down: The Development of Norms Under Imperfect Controls
Scott A. Emett ,
Ronald N. Guymon
,
William B. Tayler and
Donald Young
Cornell University - Johnson Graduate School of Management
,
Georgia State University
,
Brigham Young University
and
Emory University
Date Posted: March 19, 2013
Last Revised: May 05, 2013
Working Paper Series
29 downloads
Delayed Price Response to the Announcements of Earnings and its Components in Finland
European Accounting Review, Vol 6, No 3, 1997
G. Geoffrey Booth ,
Juha-Pekka Kallunki and
Teppo Martikainen
Michigan State University - Department of Finance
,
University of Oulu - Department of Accounting and Finance
and
University of Vaasa
Date Posted: April 20, 1998
Accepted Paper Series
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