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4,280,330 Total downloads
Showing Papers 3,341 - 3,390 of 9,391
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The Impact of Globalization on Regulations and Accounting Systems: Dimensioning and Quantification Journal of International Business and Economics, Vol. VII, No. 3, pp. 23-46, 2007
Dumitru Matis
,
Gabriela Bodea
and
Razvan V. Mustata
Date Posted: February 08, 2009154 downloads
Disclosure and Liquidity in a Driven by Orders Market: Empirical Evidence from Panel Data Investigaciones Economicas, Vol. 23, No. 3, pp. 339-370, 2008
Monica Espinosa Blasco
,
Mikel Tapia
and
Marco Trombetta
Date Posted: February 06, 2009
On the Global Acceptance of IAS/IFRS Accounting Standards: The Logic and Implications of the Principles-Based System Journal of Accounting and Public Policy, Vol. 27, No. 6, 2008
Salvador Carmona and
Marco Trombetta
Date Posted: February 06, 2009
The Separation of Ownership and Control and Corporate Tax Avoidance
Brad Badertscher ,
Sharon P. Katz
and
Sonja O. Rego
Date Posted: February 06, 2009Last Revised: February 20, 2013764 downloads
An Investigation of Voluntary Disclosure in Annual Reports: The Malaysian Evidence A Chapter in 'Financial Reporting in Malaysia: Some Empirical Evidence', by Muhd Kamil Ibrahim, Khairul Anuar Kamaruddin, and Mustaffa Mohamed Zain, Utusan Publications & Distributors Sdn Bhd
Mokhtar Awang
,
Mustaffa Mohamed Zain
and
M. K. Ibrahim
affiliation not provided to SSRN
,
Universiti Teknologi MARA (UiTM)
and
affiliation not provided to SSRN
Date Posted: February 05, 2009
Does Graph Disclosure Bias Reduce the Cost of Equity Capital? Accounting and Business Research, Vol. 39, No. 2, pp. 83-102, 2009
Flora Muiño and
Marco Trombetta
Date Posted: February 05, 2009Last Revised: June 26, 2009
Equity Risk Incentives and Corporate Tax Aggressiveness Journal of Accounting Research, Forthcoming
Sonja O. Rego and
Ryan J. Wilson
Date Posted: February 04, 2009Last Revised: December 05, 20111293 downloads
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS Journal of Accounting & Economics (JAE), Forthcoming
Wayne R. Landsman ,
Edward L. Maydew and
Jacob R. Thornock
Date Posted: February 04, 2009Last Revised: September 19, 20121341 downloads
The Value Relevance of Financial Statement in Indonesia and the Advertising and Sales Promotion Expense (in Bahasa Indonesia)
Arie Rahayu Hariani
and
Mohammad Nashih
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: February 04, 2009Last Revised: February 11, 2009593 downloads
Vagueness on the Left Side of Balance Sheet Classification
Ricardo Lopes Cardoso and
Andre C. B. Aquino
Date Posted: February 04, 2009170 downloads
Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure
Kalin S. Kolev
Date Posted: February 02, 2009Last Revised: July 07, 20091139 downloads
Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments
Bin Srinidhi ,
Chee Yeow Lim
and
Mahmud Hossain
Date Posted: February 01, 2009138 downloads
Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use Accounting & Finance, Vol. 49, No. 1, pp. 183-205, March 2009
Jean Lin Seow
Date Posted: January 31, 20093 downloads
Fair Value Disclosures Beyond SFAS 157’s Three-Level Estimates
Beng Wee Goh
,
Jeffrey Ng and
Kevin Ow Yong
Date Posted: January 31, 2009Last Revised: April 18, 20131678 downloads
Review of Literature Linking Corporate Performance to Mergers and Acquisitions The Review of Financial and Accounting Studies, No. 1, 2011
Tariq Hassaneen Ismail ,
Abdulati A. Abdou and
Radwa Magdy
Date Posted: January 31, 2009Last Revised: February 17, 2011
The Impact of Managerial Ownership, Monitoring and Accounting Standard Choice on Accrual Mispricing CEFS Working Paper No. 2009-02
Bernhard Gegenfurtner
,
Markus Ampenberger
and
Christoph Kaserer
Date Posted: January 30, 2009Last Revised: May 19, 2009307 downloads
Discussion of 'Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan'
Linda Smith Bamber and
E. Michael Bamber
Date Posted: January 29, 2009Last Revised: January 30, 2009511 downloads
Dispersion of Beliefs, Stock Prices and the Earnings Surprise Measures - A Generalized Approach
Leon Zolotoy
Date Posted: January 29, 2009Last Revised: March 16, 2009113 downloads
Financial Statement Recasting and Credit Risk Assessment Robert Day School of Economics and Finance Research Paper No. 2009-01
George E. Batta
,
Ananda R. Ganguly and
Joshua G. Rosett
Date Posted: January 29, 2009Last Revised: September 22, 2012402 downloads
Have IFRS Changed How Stock Prices Associate with Earnings and Book Values? Evidence from Norway
Leif Atle Beisland
and
Kjell Henry Knivsflå
Date Posted: January 29, 2009Last Revised: February 14, 2013845 downloads
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?
Douglas F. Prawitt ,
Nathan Y. Sharp and
David A. Wood
Date Posted: January 29, 2009Last Revised: June 23, 20111412 downloads
Soft Information and the Stewardship Value of Accounting Disclosure
Mirko S. Heinle
and
Christian Hofmann
Date Posted: January 29, 2009305 downloads
Accounting and Extreme Risk (La Traduction Comptable Des Risques Extremes)
Emmanuelle Plot
and
Olivier B. Vidal
Date Posted: January 28, 200989 downloads
Risk Reporting and Bank Runs Schmalenbach Business Review, Vol. 61, pp. 2-39, January 2009
Susanne Homölle
Date Posted: January 28, 200990 downloads
The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision Accounting Review, Forthcoming
William F. Messier Jr.
,
J. Kenneth Reynolds
,
Chad Simon and
David A. Wood
Date Posted: January 28, 2009Last Revised: March 04, 20111214 downloads
Return Predictability and Shareholders' Real Options Review of Accounting Studies, Forthcoming
Lee-Seok Hwang and
Byungcherl Charlie Sohn
Date Posted: January 27, 2009Last Revised: April 20, 2009222 downloads
The Effect of R&D Inputs and Outputs on the Relation Between the Uncertainty of Future Operating Performance and R&D Expenditures Simon School Working Paper No. FR 09-05
Shail Pandit ,
Charles E. Wasley and
Tzachi Zach
Date Posted: January 27, 2009Last Revised: January 02, 2010301 downloads
The Buyback Monitor - 'Mirror, Mirror...' - Corporate Stock Buyback Profits of 276 Firms
M. A. Gumport
Date Posted: January 26, 2009172 downloads
The Earnings Game
Marc Hodak
Date Posted: January 26, 2009Last Revised: May 14, 2009142 downloads
Incentive Contracting and Value-Relevance of Earnings and Cash Flows Journal of Accounting Research, 2009
Rajiv D. Banker ,
Rong Huang
and
Ramachandra (Ram) Natarajan
Date Posted: January 25, 2009
Case Study Over the Employee's Benefits (IAS 19) and Pension Plan Accounting (IAS 26) in Romania
Maria Moraru
,
Gabriela Blidisel Rodica and
Dan Aurelian Stirbu
Date Posted: January 24, 2009Last Revised: August 19, 2009
Explicit Relative Performance Evaluation in Performance-Vested Equity Grants Review of Accounting Studies, Vol. 14, No. 2-3, 2009
Mary Ellen Carter ,
Christopher D. Ittner and
Sarah L. C. Zechman
Date Posted: January 24, 2009123 downloads
Modeling and Forecasting a Firm's Financial Statements with a VAR-VECM Model
Bernardus F. N. Van Doornik
and
Gustavo R. De Oliveira
Date Posted: January 24, 2009553 downloads
One Cheer for Credit Rating Agencies: How the Mark-to-Market Accounting Debate Highlights the Case for Rating-Dependent Regulation 60 S.C. L. Rev. 749 (2009)
John P. Hunt
Date Posted: January 23, 2009Last Revised: February 19, 2013566 downloads
Disclosure Tone and Shareholder Litigation Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Jonathan L. Rogers ,
Andrew Van Buskirk and
Sarah L. C. Zechman
Date Posted: January 23, 2009Last Revised: November 01, 2011988 downloads
Asset Write Offs in Private Firms - The Case of German SMEs
Andrea Szczesny
and
Aljosa Valentincic
Date Posted: January 22, 2009248 downloads
Market Risk Reporting by the World's Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for Accounting Harmonisation
Margaret Woods
,
Kevin Dowd
and
Christopher Humphrey
Date Posted: January 22, 2009Last Revised: June 29, 2009446 downloads
Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions The Accounting Review, Forthcoming
Christopher P. Agoglia
,
Timothy Doupnik and
George T. Tsakumis
Date Posted: January 21, 2009Last Revised: December 14, 20102474 downloads
Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia Australian Journal of Management, Vol. 36, No. 2, 2011
Keryn Chalmers ,
Greg Clinch and
Jayne M. Godfrey
Date Posted: January 20, 2009Last Revised: September 22, 2011255 downloads
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union Journal of International Financial Management & Accounting, Vol. 21, No. 3, Autumn 2010
Huifa Chen
,
Qingliang Tang
,
Yihong Jiang
and
Zhijun Lin
affiliation not provided to SSRN
and
Hong Kong Baptist University
Date Posted: January 20, 2009Last Revised: January 02, 20111740 downloads
Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on US Multinational Firms' Tax Rates
Scott Dyreng
and
Bradley P. Lindsey
Date Posted: January 20, 2009Last Revised: April 20, 2009544 downloads
A Study of Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing
Rick Edelson
and
Scott Whisenant
Date Posted: January 19, 2009Last Revised: August 17, 2009383 downloads
Transition to IFRS in Greece: Financial Statement Effects and Auditor Size Managerial Auditing Journal, Vol. 25, No. 8, 2010
Ioannis Tsalavoutas
and
Lisa Evans
Date Posted: January 19, 2009Last Revised: November 07, 2010
The 'Numbers Game' in the Pre- and Post-Sarbanes-Oxley Eras Journal of Accounting, Auditing and Finance, Forthcoming
Eli Bartov and
Daniel A. Cohen
Date Posted: January 18, 2009
Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act
Gerald J. Lobo and
Jian Zhou
Date Posted: January 17, 2009615 downloads
Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity
Douglas R. Carmichael
,
Theodore E. Christensen ,
Robert H. Colson
,
Karim Jamal ,
Stephen R. Moehrle ,
Shivaram Rajgopal ,
Thomas L. Stober ,
Shyam Sunder
and
Ross L. Watts
Date Posted: January 16, 2009Last Revised: January 27, 2013199 downloads
14-Week Quarters
Rick Johnston ,
Andrew J. Leone ,
Sundaresh Ramnath and
Ya-wen Yang
Date Posted: January 16, 2009Last Revised: January 09, 2011139 downloads
Penny Ante: Are Commissions Paid on 'Plain Vanilla', 10b-18 Corporate Stock Repurchases Reasonable? Microtune Case Study
M. A. Gumport
Date Posted: January 16, 200960 downloads
Uncertainty and the Decision to Manage Earnings CAAA Annual Conference 2009 Paper
Theophanis C. Stratopoulos
and
Thomas W. Vance
Date Posted: January 16, 2009Last Revised: September 07, 201033 downloads
Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
Urooj Khan
Date Posted: January 15, 2009Last Revised: July 27, 20113848 downloads
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