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4,283,287 Total downloads
Showing Papers 3,321 - 3,370 of 9,396
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'All in the Family': Earnings Management Through Non-Listed Subsidiaries
Massimiliano Bonacchi ,
Fabrizio Cipollini and
Paul Zarowin
University Parthenope
,
Universita di Firenze, Dipartimento di Statistica
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: May 08, 2013
Working Paper Series
54 downloads
'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Lincoln University - Accounting Group
Date Posted: January 10, 2006
Working Paper Series
850 downloads
'Cost Of Capital' in Residual Income for Performance Evaluation
Sauder School of Business Working Paper
Peter O. Christensen ,
Gerald A. Feltham and
Martin Guohai Wu
Aarhus University - Department of Economics and Business
,
University of British Columbia
and
University of Illinois at Urbana-Champaign
Date Posted: July 11, 2000
Working Paper Series
2393 downloads
'Optimism' Vs 'Big Bath' Accounting - A Regulatory Dilemma in Chinese Financial Reporting Practices
CHUN JIANG
New England Business School, University of New England
Date Posted: August 07, 2006
Working Paper Series
581 downloads
'Order Effects' Revisited: The Importance of Chronology
Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series
'Political' Lobbying of Proposed Standards: A Challenge to the IASB
Accounting Horizons, March 2002
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 18, 2002
Accepted Paper Series
'Preparing' the Equity Market for Adverse Corporate Events: A Theoretical Analysis of Firms Cutting Dividends
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Thomas J. Chemmanur and
Xuan Tian
Boston College - Carroll School of Management
and
Indiana University - Kelley School of Business
Date Posted: March 17, 2008
Last Revised: July 28, 2011
Working Paper Series
322 downloads
'Price-Levels' Regressions: 'Scale Effect' or 'Distribution Effect'?
Pascual Garrido Miralles
and
Pablo J. Vazquez Veira
University of Alicante-Finance & Accounting
and
University of Alicante - Finance & Accounting
Date Posted: November 21, 2005
Last Revised: September 12, 2010
Working Paper Series
132 downloads
'Revenue Accounting' in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
Journal of International Financial Management and Accounting, Vol. 13, pp. 32-72, 2002
Jonathan C. Glover and
Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business
and
Carnegie Mellon University
Date Posted: April 25, 2002
Accepted Paper Series
27 downloads
'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
GSIA 2000-21
Jonathan C. Glover and
Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business
and
Carnegie Mellon University
Date Posted: June 27, 2000
Working Paper Series
1428 downloads
'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Abacus, Vol. 39, No. 1, pp. 42-65, 2003
Yuan Ding
,
Michael Tenenhaus
and
Hervé Stolowy
China Europe International Business School (CEIBS)
,
HEC Paris (Groupe HEC) - Economics & Decision Sciences
and
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: August 07, 2003
Accepted Paper Series
28 downloads
'True and Fair' as the Moral Compass of Financial Reporting
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: August 16, 2011
Accepted Paper Series
'True and Fair' as the Moral Compass of Financial Reporting
Shyam Sunder
Yale University - School of Management
Date Posted: October 21, 2009
Last Revised: August 23, 2011
Working Paper Series
272 downloads
'Two Big' or Not 'Two Big'? - The Consequences of Appointing Two Big 4 Auditors on Audit Pricing in a Joint Audit Setting
Sophie Audousset-Coulier
Concordia University, Quebec - John Molson School of Business
Date Posted: June 14, 2012
Last Revised: September 27, 2012
Working Paper Series
92 downloads
'Whistle Blowing' Regulation and Accounting Standards En-forcement in Germany and Europe - An Economic Perspective
Humboldt University Business and Economics Discussion Paper No. 29
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: September 08, 2003
Working Paper Series
510 downloads
'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - An Economic Perspective
International Review of Law and Economics, Vol. 25
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: July 25, 2005
Accepted Paper Series
14-Week Quarters
Rick Johnston ,
Andrew J. Leone ,
Sundaresh Ramnath and
Ya-wen Yang
Purdue University - Department of Accounting
,
University of Miami
,
University of Miami - Department of Accounting
and
Wake Forest University
Date Posted: January 16, 2009
Last Revised: January 09, 2011
Working Paper Series
139 downloads
20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference
Marlene Plumlee and
David Plumlee
University of Utah - School of Accounting
and
University of Utah - David Eccles School of Business
Date Posted: October 03, 2007
Working Paper Series
284 downloads
20-F Reconciliations and Investors' Perceptions of Risk and Financial Performance
Undated
James J. Maroney and
Ciaran Ohogartaigh
Northeastern University - D’Amore-McKim School of Business
and
Dublin City University Business School
Date Posted: August 27, 2002
Working Paper Series
2009 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 13, 2009
Working Paper Series
675 downloads
2010 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 28, 2010
Working Paper Series
998 downloads
2011 Federal Tax Update
University of Washington School of Law Research Paper No. 2011-28
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 02, 2011
Last Revised: August 27, 2012
Working Paper Series
692 downloads
A Baudrillarian View of Accounting Goodwill
Review of Business & Finance Studies, v. 4 (1) p. 95-105, 2013
Syaiful Anwar
and
Diah Hari Suryaningrum
Universitas Pembangunan Nasional “Veteran” Jawa Timur
and
Universitas Pembangunan Nasional Veteran Jawa Timur
Date Posted: January 28, 2013
Accepted Paper Series
44 downloads
A Bayesian Framework for Combining Valuation Estimates
Review of Quantitative Finance and Accounting, Vol. 30, No. 3, pp. 339-354, 2008
Kenton K. Yee
Mellon Capital Management
Date Posted: July 19, 2007
Last Revised: November 06, 2008
Accepted Paper Series
473 downloads
A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Stephanie M. Weidman
,
Anthony P. Curatola and
Frank Linnehan
Rowan University - Accounting & Finance
,
Drexel University - Department of Accounting and Tax
and
Drexel University - Organization Sciences
Date Posted: April 06, 2004
Working Paper Series
A Better Measure of Institutional Informed Trading
Hui Guo and
Buhui Qiu
University of Cincinnati - Department of Finance - Real Estate
and
Erasmus University - Rotterdam School of Management
Date Posted: December 14, 2012
Working Paper Series
59 downloads
A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital
Markus Glaser
,
Ulf Mohrmann
and
Jan Riepe
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
,
University of Konstanz - Department of Economics
and
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 10, 2013
Last Revised: April 23, 2013
Working Paper Series
59 downloads
A Bold Move or Biting off More than They Can Chew: Examining the Performance of Small Acquirers
Nancy Harp
,
Kevin Kim
and
Derek Oler
Clemson University
,
Texas Tech University
and
Texas Tech University - Rawls College of Business
Date Posted: August 22, 2012
Last Revised: May 02, 2013
Working Paper Series
29 downloads
A Brief History of Decision-Making Research in Accounting
Jörn Sebastian Basel
Kalaidos Research Zurich
Date Posted: April 05, 2013
Last Revised: April 11, 2013
Working Paper Series
113 downloads
A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards
International Journal of Business, Vol. 8, No. 1, 2003
Takiah Mohammed Iskandar
,
David C. Yang
,
Norman Mohammed Saleh
and
Terry Gregson
National University of Malaysia - School of Accounting
,
University of Hawaii at Manoa - School of Accountancy
,
National University of Malaysia - School of Accounting
and
University of Hawaii at Manoa - School of Accountancy
Date Posted: September 19, 2003
Accepted Paper Series
580 downloads
A Business and Entity Environment Risk Analysis to Plan an External Audit Engagement of Energy Industry: Evidence from New Zealand
MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
52 downloads
A Calibrated Reasoning Model for Early Warning of Bank Failures
Ram S. Sriram and
Sumit Sarkar
Georgia State University
and
University of Texas at Dallas - Department of Information Systems & Operations Management
Date Posted: January 05, 1998
Working Paper Series
A Case Based Analysis of Impairment Decision Making
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
The University of Sydney Business School
Date Posted: December 12, 2009
Accepted Paper Series
114 downloads
A Case for Persistence in the Disclosure Obligation
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 16-27, 2011
Josephine Coffey
affiliation not provided to SSRN
Date Posted: January 16, 2012
Accepted Paper Series
83 downloads
A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Chun Yip Yuen
,
Ming Liu
,
Xu Zhang
and
Chan Lu
University of Macau - Faculty of Business Administration
,
Hong Kong Baptist University (HKBU) - Department of Accounting & Law
,
University of Macau
and
University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
117 downloads
A Category for Studying the Standardization of Reporting Languages
University of Bergen Reports in Informatics No. 314
Michal Walicki
,
Uwe Wolter
and
Jack Douglas Stecher
University of Bergen
,
University of Bergen
and
Carnegie Mellon University - David A. Tepper School of Business
Date Posted: January 30, 2006
Working Paper Series
61 downloads
A Catering Theory of Earnings Management
Shivaram Rajgopal ,
Lakshmanan Shivakumar and
Ana Vidolovska Simpson
Emory University - Goizueta Business School
,
London Business School
and
London School of Economics & Political Science - Department of Accounting
Date Posted: June 05, 2007
Last Revised: October 26, 2007
Working Paper Series
1349 downloads
A Clear Look at Internal Controls: Theory and Concepts
Babk Jamshidi-Navid
and
Hamed Arad (Philee)
Islamic Azad University, Kerman shah, Iran
and
Islamic Azad University - Department of Accounting, Hamedan, Iran
Date Posted: February 13, 2009
Last Revised: April 04, 2010
Working Paper Series
1015 downloads
A Closer Examination of the Foreign GAAP Reconciliation Issue
Jeannie Johnson Harrington
Middle Tennessee State University
Date Posted: January 20, 1997
Working Paper Series
A Comment on 'the Information Content of Earnings and Prices: A Simultaneous Equations Approach' by W.H. Beaver, M.L. Mcanally, and C.H. Stinson (1997)
David E. Allen ,
Stuart N. Cruickshank and
Nigel Morkel-Kingsbury
Edith Cowan University - School of Finance and Business Economics
,
Edith Cowan University - School of Finance and Business Economics
and
Monash University Dept Accounting & Finance
Date Posted: May 17, 1999
Working Paper Series
575 downloads
A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU
European Accounting Review, Vol. 14, No. 1, 2005
Ann Tarca and
Philip R. Brown
University of Western Australia
and
University of Western Australia - Department of Accounting and Finance
Date Posted: March 16, 2005
Accepted Paper Series
A Commitment-Based Explanation for the Evolution of Outsourcing
Pei-Cheng Liao
and
Suresh Radhakrishnan
National Taiwan University - Department of Accounting
and
University of Texas at Dallas - School of Management
Date Posted: December 28, 2010
Working Paper Series
27 downloads
A Comparartive Study of the Contents of Corporate Social Responsibility Reports of UK Companies
Management of Environmental Quality: An International Journal, Vol. 15, No. 4, pp. 420-437, 2004
Samuel O. Idowu
London Metropolitan University
Date Posted: March 02, 2010
Accepted Paper Series
A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretaions of SFAS 5 Disclosure Guidelines
Joseph Aharony and
Amihud Dotan
Tel Aviv University - Faculty of Management
and
Tel Aviv University - Department of Accounting
Date Posted: December 15, 2002
Working Paper Series
415 downloads
A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines
Journal of Business Finance & Accounting, Vol. 31, No. 3-4, pp. 475-504, April 2004
Joseph Aharony and
Amihud Dotan
Tel Aviv University - Faculty of Management
and
Tel Aviv University - Department of Accounting
Date Posted: July 04, 2004
Accepted Paper Series
18 downloads
A Comparative Analysis of Financial Reporting in Nigeria and the UK
John N. Egbebu
affiliation not provided to SSRN
Date Posted: February 04, 2010
Working Paper Series
A Comparative Analysis of Required Financial Disclosures in US, UK and International Accounting Standards
Asia Pacific Journal of Accounting, 6(2): 229-253 (1999)
Niamh M. Brennan
and
Claire Marston
University College Dublin (UCD) - Quinn School of Business
and
Heriot-Watt University
Date Posted: May 01, 2013
Accepted Paper Series
9 downloads
A Comparative Analysis of Social Services and Social Security Programs in the International Arena
Global Journal of Business Research, Vol. 4, No. 3, pp. 109-118, 2010
Constance Crawford
and
Raymond Rigoli
affiliation not provided to SSRN
and
Ramapo College of New Jersey
Date Posted: June 29, 2011
Accepted Paper Series
45 downloads
A Comparative Analysis of the Effectiveness of Three Solvency Management Models
Enyi Patrick Enyi
Babcock University
Date Posted: May 29, 2008
Working Paper Series
538 downloads
A Comparative Model of Firm Size and the Role of Management Control Systems in the Demand for Delegation: Evidence from Chinese Manufacturers
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Carmencita Cheung
,
Shirley Daniel
,
Dongyoung Lee
and
Wolf D. Reitsperger
City University of Hong Kong (CityUHK) - Department of Accountancy
,
University of Hawaii at Manoa - School of Accountancy
,
University of Utah - School of Accounting and Information Systems
and
University of Hawaii at Manoa - School of Accountancy
Date Posted: August 11, 2008
Last Revised: January 17, 2012
Working Paper Series
195 downloads
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