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5,337,158 Total downloads
Showing Papers 3,401 - 3,450 of 13,135
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Financial Reform, Innovative Hedging and the Volcker Rule
Hrishikesh D. Vinod
Date Posted: April 28, 2010Last Revised: May 12, 2010425 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
Date Posted: April 27, 2010Last Revised: February 08, 2012532 downloads
Connecting the Dots: The Accruals Quality Premium vs. The Value Premium
Doina Chichernea ,
Anthony Dewayne Holder
and
Jie (Diana) Wei
Date Posted: April 27, 201081 downloads
Traditional vs. Behavioral Finance Johnson School Research Paper Series No. 22-2010
Robert J. Bloomfield
Date Posted: April 27, 2010Last Revised: May 25, 20103099 downloads
Does Mandatory Audit Firm Rotation Improve or Impair Corporate Investment Efficiency?
Tong Lu
and
Shiva Sivaramakrishnan
Date Posted: April 26, 2010445 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
affiliation not provided to SSRN
Date Posted: April 26, 2010
Valuing Corporation, Discounting Cash Flows (Valorando Empresas, Descontando Flujos) (Spanish)
Jean Paul Loffredo
affiliation not provided to SSRN
Date Posted: April 26, 2010Last Revised: May 13, 201072 downloads
Monitors or Predators: The Influence of Institutional Investors on Sell-side Analysts Accounting Review, Forthcoming
Zhaoyang Gu ,
Zengquan Li
and
Yong George Yang
Date Posted: April 25, 2010Last Revised: July 18, 2012298 downloads
Analysts as Gatekeepers in Brazil: Analysts’ Coverage and Earnings Management
Antonio Lopo Martinez
Date Posted: April 24, 201072 downloads
Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
Antonio Lopo Martinez
Date Posted: April 24, 2010547 downloads
The Market’s Reaction to Unexpected Earnings Thresholds
Don Herrmann ,
Ole-Kristian Hope ,
Jeff L. Payne and
Wayne B. Thomas
Date Posted: April 24, 2010Last Revised: July 29, 2010204 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
Date Posted: April 24, 2010Last Revised: December 18, 2012332 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
Date Posted: April 23, 201042 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
Date Posted: April 23, 2010Last Revised: November 20, 2012
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
Date Posted: April 23, 2010
The Market Reaction to the Finance Lease Capitalization from the View Point of Risk Assessment
Eiko Arata
Date Posted: April 23, 2010Last Revised: July 19, 2010321 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
Date Posted: April 22, 201059 downloads
Financial Analysis about Pacific Energy Company S.A.E.S.P (In Spanish)
José Mola-Ávila
Date Posted: April 21, 2010122 downloads
The Effects of Macroeconomic Factors on Implicit Taxes: Evidence from an Emerging Economy
Ming-Chin Chen
and
Chung-Yu Hung
Date Posted: April 20, 201046 downloads
Why Does Shareholders Perform Equity Control Reduction after IPO in China NASDAQ Market?
Jidong Zhang
Date Posted: April 20, 2010
Evaluating Accounting-Based Measures of Expected Returns: Easton and Monahan and Botosan and Plumlee Redux
Steven J. Monahan and
Peter D. Easton
Date Posted: April 19, 2010Last Revised: May 25, 2010283 downloads
Role of Interactive Control Systems and Foresight in Competitive Dynamics of Businesses
Sinikka Jänkälä
Date Posted: April 19, 2010175 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
Date Posted: April 19, 2010219 downloads
Network Effects in Countries’ Adoption of IFRS Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Karthik Ramanna and
Ewa Sletten
Date Posted: April 18, 2010Last Revised: September 20, 20121768 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
Date Posted: April 17, 2010
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
Date Posted: April 16, 2010Last Revised: February 01, 20121138 downloads
Auditor Tenure and Audit Quality: The Role of the Demand for Unique Client Specific Knowledge
Bin Srinidhi ,
Sidney Leung and
Ferdinand A. Gul
Date Posted: April 16, 2010505 downloads
Challenges Obtaining Audit Evidence
Deana Marris
Date Posted: April 16, 2010348 downloads
Control Frauds as Financial Super-Predators: How 'Pathogens' Make Financial Markets Inefficient
William K. Black
Date Posted: April 16, 2010257 downloads
Incentive System Design Based on Accrual Accounting: A Summary and Analysis Journal of Management Accounting Research, Forthcoming
Thomas Pfeiffer
and
Louis Velthuis
Date Posted: April 16, 2010Last Revised: July 28, 2011274 downloads
Technical, Fundamental, and Combined Information for Separating Winners from Losers
Cheng-Few Lee ,
Wei-Kang Shih
and
Hong-Yi Chen
Date Posted: April 16, 2010Last Revised: December 01, 20111177 downloads
The Signaling Role of Accounting Conservatism in Debt Contracting
Ying-Ju Chen
and
Mingcherng Deng
Date Posted: April 16, 2010Last Revised: August 15, 2010418 downloads
Chief Financial Officers as Inside Directors Contemporary Accounting Research, Forthcoming
Jean C. Bedard ,
Rani Hoitash
and
Udi Hoitash
Date Posted: April 15, 2010Last Revised: April 21, 2013485 downloads
An Improved Test for Earnings Management Using Kernel Density Estimation
Henry Lahr
Date Posted: April 15, 2010Last Revised: January 10, 2013133 downloads
GASB 34's Information Relevance: Evidence from New Issue Local Government Debt
Date Posted: April 15, 2010397 downloads
Information Asymmetry and Earnings Management: Causes of Inefficient Investment in Malaysia Capital Market Review. Vol 18, No 1 & 2. pp. 1-21, 2010
Ei Yet Chu and
Saw-Imm Song
Date Posted: April 15, 2010Last Revised: March 19, 2011349 downloads
Initial Listing Standards, Accounting-Based Metrics and Firm Delistings
Harri J. Seppanen
Date Posted: April 15, 2010101 downloads
On the Optimality of Linear Contracts to Induce Goal-Congruent Investment Behavior
Louis Velthuis and
Thomas Pfeiffer
Date Posted: April 15, 201040 downloads
Accounting for Employee Stock Options: What can We Learn from the Market's Perceptions? Journal of International Financial Management & Accounting, Vol. 21, No. 2, pp. 161-186, Summer 2010
Emanuel Bagna Jr.
,
Mauro Bini
,
Ronald Geoffrey Bird
,
Francesco Momentè and
Francesco Reggiani
affiliation not provided to SSRN
,
Bocconi University - Department of Accounting
,
University of Technology, Sydney (UTS) - School of Finance and Economics
,
Bocconi University - Department of Accounting
and
Bocconi University - Department of Accounting
Date Posted: April 14, 20104 downloads
Off Balance Sheet and Financial Reporting Quality
Demikha Lotfi
affiliation not provided to SSRN
Date Posted: April 14, 2010
Preface to Introduction to Accounting and Managerial Finance: A Merger of Equals AN INTRODUCTION TO ACCOUNTING AND MANAGERIAL FINANCE, Harold Bierman, ed., World Scientific Publishing, 2010
Harold Bierman
Date Posted: April 13, 2010106 downloads
Why do Firms Resist Individualized Disclosure of Management Remuneration?
Joerg-Markus Hitz
and
Joerg R. Werner
Date Posted: April 13, 2010Last Revised: October 13, 2012262 downloads
‘Say on Pay’ Design and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit
Robert F. Göx ,
Frédéric Imhof and
Alexis H. Kunz
Date Posted: April 13, 2010Last Revised: August 01, 2011450 downloads
Board Ethics and Auditor Choice – International Evidence
Nurul Houqe ,
Tony van Zijl
,
Keitha L. Dunstan and
A.K.M. Waresul Karim
Date Posted: April 12, 2010Last Revised: December 18, 2012328 downloads
Belief Revision Process: The Impact of Evidence Order, Cognitive Style, and Personality
Damai Nasution
Date Posted: April 12, 2010Last Revised: May 13, 2010
Consensus and Link Structure in Strategic Performance Measurement Systems: A Field Study Journal of Management Accounting Research, Forthcoming
Mamen Aranda and
Javier Arellano
affiliation not provided to SSRN
Date Posted: April 12, 2010
Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland The Finnish Journal of Business Economics, Issue 2, pp. 141-177, 2012
Henry Jarva and
Anna-Maija Lantto
Date Posted: April 12, 2010Last Revised: January 14, 2013425 downloads
Strategic Transfer Pricing and Social Welfare Under Product Differentiation European Accounting Review, Forthcoming
Kenji Matsui
Date Posted: April 12, 2010
The Dark Side of Outside Directors: Do They Quit When They are Most Needed? Charles A. Dice Center Working Paper No. 2010-7, Fisher College of Business Working Paper No. 2010-03-007, Swiss Finance Institute Research Paper No. 10-17, ECGI - Finance Working Paper No. 281/2010
Rüdiger Fahlenbrach ,
Angie Low and
Rene M. Stulz
Date Posted: April 12, 2010Last Revised: September 27, 20101074 downloads
Hometown Advantage: The Effects of Monitoring Institution Location on Financial Reporting Discretion Journal of Accounting & Economics (JAE), Forthcoming
Benjamin C. Ayers ,
Santhosh Ramalingegowda
and
P. Eric Yeung
Date Posted: April 11, 2010Last Revised: February 01, 2011216 downloads
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