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489,370
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228,711
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69,655
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JEL Code: M4
5,335,113 Total downloads
Showing Papers 3,381 - 3,430 of 13,132
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Earnings Management Contagion in Multinational Corporations
Christof Beuselinck
,
Marc Deloof and
Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG)
,
University of Antwerp
and
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: May 04, 2010
Last Revised: May 11, 2010
Working Paper Series
295 downloads
Information Externalities Along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, UIC College of Business Administration Research Paper No. 10-09
Shail Pandit ,
Charles E. Wasley and
Tzachi Zach
University of Illinois at Chicago
,
University of Rochester - Simon School of Business
and
Ohio State University (OSU) - Fisher College of Business
Date Posted: May 04, 2010
Last Revised: January 16, 2011
Working Paper Series
498 downloads
The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments
Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
Mark E. Peecher ,
M. David Piercey ,
Jay Rich and
Richard M. Tubbs
University of Illinois College of Law
,
University of Massachusetts at Amherst
,
Illinois State University - College of Business
and
University of Iowa - Department of Accounting
Date Posted: May 04, 2010
Last Revised: January 27, 2011
Accepted Paper Series
The Role and Function of the Public Company Audit Committee
Maria S. Cuebas
Texas Woman's University
Date Posted: May 04, 2010
Last Revised: August 09, 2010
Working Paper Series
169 downloads
An Overview of Citizenship in the United States since the Adoption of the Fourteenth Amendment
Dan Goodman
affiliation not provided to SSRN
Date Posted: May 03, 2010
Working Paper Series
18 downloads
Auditors’ Multi-Layered Liability Regime
ECGI - Law Working Paper No. 155/2010
Paolo Giudici
Free University of Bozen, Bolzano - School of Economics and Management
Date Posted: May 03, 2010
Working Paper Series
251 downloads
Causal Reasoning in Financial Reporting and Voluntary Disclosure
Lisa Koonce ,
Nicholas Seybert and
James Smith
University of Texas
,
University of Maryland - Department of Accounting & Information Assurance
and
University of Saskatchewan - Edwards School of Business
Date Posted: May 03, 2010
Last Revised: June 27, 2011
Working Paper Series
275 downloads
Role of Accounting Earnings in Firm Valuation: An Empirical Research Using Data from the ISE (Firma Değerlemesinde Muhasebe Karlarının Rolü: Imkb'De Deneysel Bir Araştırma)
Iktisat Işletme ve Finans, pp. 112-122, Aralık 2002,
Gökhan Özer
Gebze Institute of Technology (GIT)
Date Posted: May 03, 2010
Last Revised: April 29, 2013
Accepted Paper Series
Web-Based Non-Financial Disclosure and Cost of Finance
Journal of Business Finance and Accounting, Forthcoming
Raf Orens
,
Walter Aerts and
Denis Cormier
Catholic University of Louvain (UCL) - Lessius University College
,
University of Antwerp
and
University du Quebec a Montreal
Date Posted: May 03, 2010
Accepted Paper Series
A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and Beyond Budgeting
European Accounting Review, Forthcoming
Stephen C. Hansen
Naval Postgraduate School
Date Posted: May 02, 2010
Accepted Paper Series
Are Overconfident CEOs Better Innovators?
Journal of Finance, Forthcoming
David A. Hirshleifer ,
Siew Hong Teoh and
Angie Low
University of California, Irvine - Paul Merage School of Business
,
University of California - Paul Merage School of Business
and
Nanyang Technological University - Division of Banking & Finance
Date Posted: May 02, 2010
Last Revised: March 30, 2012
Accepted Paper Series
1171 downloads
Benchmark for Earnings Performance: Management Forecasts Versus Analysts' Forecasts
Sandip Dhole
,
Sagarika Mishra
and
Shiva Sivaramakrishnan
Indian School of Business
,
Deakin University
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: May 02, 2010
Last Revised: October 21, 2010
Working Paper Series
192 downloads
Client Stock Market Reaction to PCAOB Sanctions Against a Big Four Auditor
Contemporary Accounting Research, Forthcoming
Carol Callaway Dee ,
Ayalew A. Lulseged
and
Tianming (Tim) Zhang
University of Colorado Denver
,
Florida State University - Department of Accounting
and
Florida State University - Department of Accounting
Date Posted: May 02, 2010
Accepted Paper Series
205 downloads
The Informativeness of Disclosure Tone
Samuel B. Bonsall IV
,
Zahn Bozanic
and
Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems
,
Ohio State University (OSU) - Department of Accounting & Management Information Systems
and
University of Pennsylvania - The Wharton School
Date Posted: May 01, 2010
Last Revised: February 07, 2013
Working Paper Series
276 downloads
An Exploratory Analysis of the Voluntary Responsibility Discourse in Corporate Sector: The Case of France
Muhammad Atif and
Karim Charaf
École Supérieure de Commerce (ESC) de Rouen - Rouen Business school, France
and
Burgundy School of Business
Date Posted: May 01, 2010
Working Paper Series
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
Accounting Review, Vol. 87, No. 3, 2012
Dan S. Dhaliwal ,
Suresh Radhakrishnan ,
Albert Tsang and
Yong George Yang
University of Arizona - Department of Accounting
,
University of Texas at Dallas - School of Management
,
Chinese University of Hong Kong (CUHK) - School of Accountancy
and
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 30, 2010
Last Revised: August 22, 2012
Accepted Paper Series
Vectors of Influence on the Contractual Mix: Geographical Dispersion vs. Automation in Brazilian Franchised Chains
Andre C. B. Aquino and
João Amato Neto
University of Sao Paulo - FEARP-USP
and
University of Sao Paulo (USP)
Date Posted: April 29, 2010
Last Revised: August 15, 2010
Working Paper Series
34 downloads
Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC: Disclosure Effect or Earnings Quality Effect?
Giorgio Gotti
and
Stacy A. Mastrolia
University of Texas at El Paso - Department of Accounting
and
Bucknell University - School of Management
Date Posted: April 28, 2010
Working Paper Series
Financial Reform, Innovative Hedging and the Volcker Rule
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: April 28, 2010
Last Revised: May 12, 2010
Working Paper Series
424 downloads
Analytical Solution to the Circularity Problem in the Discounted Cash Flow Valuation Framework
Innovar, Vol. 21, No. 42, pp. 55-68, 2011
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Internexa S.A. E.S.P.
and
Master Consultores
Date Posted: April 27, 2010
Last Revised: February 08, 2012
Accepted Paper Series
532 downloads
Connecting the Dots: The Accruals Quality Premium vs. The Value Premium
Doina Chichernea ,
Anthony Dewayne Holder
and
Jie (Diana) Wei
The University of Toledo - Department of Finance
,
University of Toledo - Department of Accounting
and
Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: April 27, 2010
Working Paper Series
81 downloads
Traditional vs. Behavioral Finance
Johnson School Research Paper Series No. 22-2010
Robert J. Bloomfield
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: April 27, 2010
Last Revised: May 25, 2010
Accepted Paper Series
3098 downloads
Does Mandatory Audit Firm Rotation Improve or Impair Corporate Investment Efficiency?
Tong Lu
and
Shiva Sivaramakrishnan
University of Houston
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 26, 2010
Working Paper Series
444 downloads
The Impact of Meeting or Beating Analysts' Cash Flow Forecasts on a Firm's Cost of Debt
Christopher T. Edmonds
,
Jennifer Echols Edmonds
and
John J. Maher
University of Delaware
,
Virginia Polytechnic Institute & State University
and
affiliation not provided to SSRN
Date Posted: April 26, 2010
Working Paper Series
Valuing Corporation, Discounting Cash Flows (Valorando Empresas, Descontando Flujos) (Spanish)
Jean Paul Loffredo
affiliation not provided to SSRN
Date Posted: April 26, 2010
Last Revised: May 13, 2010
Working Paper Series
72 downloads
Monitors or Predators: The Influence of Institutional Investors on Sell-side Analysts
Accounting Review, Forthcoming
Zhaoyang Gu ,
Zengquan Li
and
Yong George Yang
Chinese Univ of Hong Kong - School of Accountancy
,
Shanghai University of Finance and Economics - School of Accountancy
and
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 25, 2010
Last Revised: July 18, 2012
Accepted Paper Series
297 downloads
Analysts as Gatekeepers in Brazil: Analysts’ Coverage and Earnings Management
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: April 24, 2010
Working Paper Series
72 downloads
Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: April 24, 2010
Working Paper Series
547 downloads
The Market’s Reaction to Unexpected Earnings Thresholds
Don Herrmann ,
Ole-Kristian Hope ,
Jeff L. Payne and
Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting
,
University of Toronto - Rotman School of Management
,
University of Kentucky - Von Allmen School of Accountancy
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: April 24, 2010
Last Revised: July 29, 2010
Working Paper Series
204 downloads
Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format
Mustang Journal of Accounting and Finance, Forthcoming
Zane L. Swanson and
Olga Miranova
University of Central Oklahoma
and
University of Central Oklahoma
Date Posted: April 24, 2010
Last Revised: December 18, 2012
Accepted Paper Series
332 downloads
Evaluation and Organizational Learning in Government: The impact of Institutions (Dutch)
Beleidswetenschap, Vol. 14, No. 3, pp. 253-279, 2000
Frans-Bauke van der Meer
,
Gert Jan de Vries
and
Geert Vissers
Erasmus University Rotterdam (EUR)
,
Algemene Rekenkamer
and
Industry and Region Studies
Date Posted: April 23, 2010
Accepted Paper Series
42 downloads
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
Accounting Review, Vol. 87, No. 6, 2012
doi: 10.2308/accr-50222
T. J. Atwood ,
Michael S. Drake
,
James N. Myers and
Linda A. Myers
Florida State University
,
Brigham Young University - Marriott School
,
University of Arkansas
and
University of Arkansas
Date Posted: April 23, 2010
Last Revised: November 20, 2012
Accepted Paper Series
Nonfinancial Performance Measures, Externalities and Target Setting: A Comparative Case Study of Resolutions Through Planning
Management Accounting Research, Vol. 21, No. 1, 2010
Allan Hansen
Copenhagen Business School - Department of Operations Management
Date Posted: April 23, 2010
Accepted Paper Series
The Market Reaction to the Finance Lease Capitalization from the View Point of Risk Assessment
Eiko Arata
Musashi University
Date Posted: April 23, 2010
Last Revised: July 19, 2010
Working Paper Series
321 downloads
Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating
Jennifer Li ,
Fayez A. Elayan and
Thomas Meyer
Brock University
,
Brock University - Department of Accounting, Faculty of Business
and
Southeastern Louisiana University
Date Posted: April 22, 2010
Working Paper Series
59 downloads
Financial Analysis about Pacific Energy Company S.A.E.S.P (In Spanish)
José Mola-Ávila
Universidad Tecnológica de Bolivar
Date Posted: April 21, 2010
Working Paper Series
122 downloads
The Effects of Macroeconomic Factors on Implicit Taxes: Evidence from an Emerging Economy
Ming-Chin Chen
and
Chung-Yu Hung
National Chengchi University (NCCU) - Department of Accounting
and
Tilburg University - Center for Economic Research (CentER)
Date Posted: April 20, 2010
Working Paper Series
46 downloads
Why Does Shareholders Perform Equity Control Reduction after IPO in China NASDAQ Market?
Jidong Zhang
Beijing International Studies University
Date Posted: April 20, 2010
Working Paper Series
Evaluating Accounting-Based Measures of Expected Returns: Easton and Monahan and Botosan and Plumlee Redux
Steven J. Monahan and
Peter D. Easton
INSEAD
and
University of Notre Dame - Department of Accountancy
Date Posted: April 19, 2010
Last Revised: May 25, 2010
Working Paper Series
283 downloads
Role of Interactive Control Systems and Foresight in Competitive Dynamics of Businesses
Sinikka Jänkälä
Kemi-Tornio University of Applied Sciences - Department of Business Administration
Date Posted: April 19, 2010
Working Paper Series
175 downloads
The Role of Trust, Relationships and Professional Ethics in the Supply of External Business Advice by Accountants to SMEs
Australian Centre for Financial Studies - Finsia Banking and Finance Conference 2010
Robert Andrew Blackburn
,
Peter Carey and
George Tanewski
Kingston University - Faculty of Business and Law
,
Deakin University
and
Monash University - Department of Accounting and Finance
Date Posted: April 19, 2010
Working Paper Series
219 downloads
Network Effects in Countries’ Adoption of IFRS
Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Karthik Ramanna and
Ewa Sletten
Harvard University - Harvard Business School
and
Boston College
Date Posted: April 18, 2010
Last Revised: September 20, 2012
Working Paper Series
1767 downloads
What Drives Cross-Segment Diversity in Returns and Risks? Evidence from Japanese and U.S. Firms
The International Journal of Accounting, Vol. 45, pp. 44-76, 2010
Pontus Troberg
,
Juha Kinnunen and
Harri J. Seppanen
Helsinki School of Economics
,
Aalto University - Aalto University School of Economics
and
Aalto University School of Economics
Date Posted: April 17, 2010
Accepted Paper Series
An Empirical Analysis of Auditor Independence in the Banking Industry
Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Kiridaran (Giri) Kanagaretnam ,
Gopal V. Krishnan and
Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business
,
American University
and
University of Houston - C.T. Bauer College of Business
Date Posted: April 16, 2010
Last Revised: February 01, 2012
Accepted Paper Series
1138 downloads
Auditor Tenure and Audit Quality: The Role of the Demand for Unique Client Specific Knowledge
Bin Srinidhi ,
Sidney Leung and
Ferdinand A. Gul
University of Texas at Arlington - Department of Accounting
,
City University of Hong Kong (CityUHK) - Department of Accountancy
and
Monash University Sunway Campus
Date Posted: April 16, 2010
Working Paper Series
505 downloads
Challenges Obtaining Audit Evidence
Deana Marris
Texas Womans University
Date Posted: April 16, 2010
Working Paper Series
348 downloads
Control Frauds as Financial Super-Predators: How 'Pathogens' Make Financial Markets Inefficient
William K. Black
University of Missouri at Kansas City - School of Law
Date Posted: April 16, 2010
Working Paper Series
256 downloads
Incentive System Design Based on Accrual Accounting: A Summary and Analysis
Journal of Management Accounting Research, Forthcoming
Thomas Pfeiffer
and
Louis Velthuis
University of Vienna - Accounting and Control
and
Goethe University Frankfurt
Date Posted: April 16, 2010
Last Revised: July 28, 2011
Accepted Paper Series
274 downloads
Technical, Fundamental, and Combined Information for Separating Winners from Losers
Cheng-Few Lee ,
Wei-Kang Shih
and
Hong-Yi Chen
Rutgers University, Newark, School of Business-Newark, Department of Finance & Economics
,
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
and
Natioal Cental University at Taiwan -Department of Finance
Date Posted: April 16, 2010
Last Revised: December 01, 2011
Working Paper Series
1177 downloads
The Signaling Role of Accounting Conservatism in Debt Contracting
Ying-Ju Chen
and
Mingcherng Deng
University of California, Berkeley - Department of Industrial Engineering & Operations Research (IEOR)
and
CUNY Baruch College
Date Posted: April 16, 2010
Last Revised: August 15, 2010
Working Paper Series
418 downloads
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