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484,056
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226,593
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JEL Code: M41
4,276,332 Total downloads
Showing Papers 3,401 - 3,450 of 9,386
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Business Strategy, Executive Compensation, and Firm Performance
CAAA Annual Conference 2009 Paper
Yasheng Chen and
Johnny Jermias
Simon Fraser University - Faculty of Business Administration
and
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 13, 2009
Working Paper Series
308 downloads
Corporate Governance, the Extent of Non-Audit Services and Auditor Independence: Evidence from Firms Issuing Financing
CAAA Annual Conference 2009 Paper
Ling Chu
and
Ping Zhang
Wilfrid Laurier University
and
University of Toronto - Rotman School of Management
Date Posted: January 13, 2009
Working Paper Series
198 downloads
Firm Characteristics and Earnings Management of Different Types of Security Issuers
Hyo Jin Kim
and
Soon Suk Yoon
affiliation not provided to SSRN
and
Chonnam National University - Department of Economics
Date Posted: January 13, 2009
Working Paper Series
126 downloads
Increasing the Transparency and Information Content of Financial Statements Using Sparklines
Daniel Tinkelman
Hofstra University - Frank G. Zarb School of Business
Date Posted: January 13, 2009
Working Paper Series
180 downloads
Intangibles Disclosure Information on Internet by Multinational Corporations
The International Journal of Digital Accounting Research, Vol. 3, No. 5, pp. 61-99, January-June 2003
Juan L. Gandía
University of Valencia - Department of Accounting
Date Posted: January 13, 2009
Accepted Paper Series
143 downloads
Managing Earnings to Meet Critical Thresholds and the Role of Corporate Governance: A Case Study of China
CAAA Annual Conference 2009 Paper
Liona Lai
York University
Date Posted: January 13, 2009
Working Paper Series
134 downloads
The Financial Economical Information - Source of Communicational Development and International Level
Veronica Grosu
affiliation not provided to SSRN
Date Posted: January 13, 2009
Working Paper Series
53 downloads
The Relationship Between Executive Stock Options Compensation and Firm Value
CAAA Annual Conference 2009 Paper
Akinloye Akindayomi
and
Hussein Warsame
University of Massachusetts at Dartmouth - Charlton College of Business
and
University of Calgary
Date Posted: January 13, 2009
Last Revised: August 17, 2009
Working Paper Series
184 downloads
The Role of Internal Processes in the Sustainability Performance and Disclosure Relationship
CAAA Annual Conference 2009 Paper
Sandy Hershcovis ,
Irene M. Herremans
and
Hussein Warsame
University of Manitoba
,
University of Calgary - Haskayne School of Business
and
University of Calgary
Date Posted: January 13, 2009
Working Paper Series
127 downloads
Audit Conformable to the Annual Financial Statements of the European Community
Ionel Bostan ,
Ioan Peres
and
Aura Domil
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
56 downloads
Balance Sheet - Expression of Financial Condition and Communication at International Level
Dorel Mates ,
Elena Hlaciuc
,
Veronica Grosu
,
Marian Socoliuc
,
Eugenia Iancu
and
Chirita Irina
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
143 downloads
Comparative Study Romania-Italy Concerning the Implementation of IAS/IFRS
Dorel Mates and
Veronica Grosu
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
311 downloads
Conceptual Approaches Regarding the Financial Statements
Ionel Bostan ,
Veronica Grosu
and
Marian Socoliuc
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
113 downloads
Considerations Regarding IFRS 3 - Business Combination
Veronica Grosu
and
Petrica Horga
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
486 downloads
Market Risks and Oilfield Ownership - Refining Oil and Gas Disclosures
Energy Policy, Vol. 35, pp. 5901-5917, 2007
Gavin Lee Kretzschmar
,
Bard Misund
and
David Hatherly
University of Edinburgh - Accounting and Finance
,
University of Stavanger
and
University of Edinburgh - Accounting and Finance
Date Posted: January 12, 2009
Working Paper Series
Practicing Accountants' Views of the Content of Accounting Ethics Courses
CAAA Annual Conference 2009 Paper
Mohammad J. Abdolmohammadi
and
Alan Reinstein
Bentley University
and
Wayne State University
Date Posted: January 12, 2009
Last Revised: August 17, 2009
Working Paper Series
274 downloads
The Accouting Treatament of Business Combination in Globalisation Process
Anda Iosif
,
Ana Maria Hlaciuc
and
Marian Socoliuc
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
317 downloads
The Dirt on Coming Clean: Perverse Effects of Disclosing Conflicts of Interest
Daylian M. Cain
,
George Loewenstein and
Don A. Moore
Yale School of Management
,
Carnegie Mellon University - Department of Social and Decision Sciences
and
University of California, Berkeley - Haas School of Business
Date Posted: January 12, 2009
Working Paper Series
660 downloads
Reporting Bias with an Audit Committee
Accounting Review, Vol. 85, No. 2, pp. 447-481, 2010
Judson Caskey
,
Venky Nagar and
Paolo Petacchi
University of Texas at Austin - Red McCombs School of Business
,
University of Michigan - Stephen M. Ross School of Business
and
Suffolk University - Sawyer School of Management
Date Posted: January 11, 2009
Last Revised: April 23, 2010
Accepted Paper Series
Accounting Restatements and External Financing Choices
Contemporary Accounting Research, Forthcoming
Xia Chen ,
Qiang Cheng and
Alvis K. Lo
Singapore Management University
,
Singapore Management University
and
Boston College
Date Posted: January 10, 2009
Last Revised: April 09, 2013
Accepted Paper Series
251 downloads
Cognitive Effects of Decomposition on Fraud-Risk Assessments
CAAA Annual Conference 2009 Paper
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: January 10, 2009
Working Paper Series
133 downloads
Considerations Concerning the Just Value of the Financial Instruments According to the IAS 32 and IAS 39
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
301 downloads
Considerations Regarding the Economical-Financial Information in the Annual Accounts on Logistics
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
46 downloads
Financial Statements between Professional and Settled Standardization
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
58 downloads
Shareholder Litigation, Management Forecasts, and Productive Decisions during the Initial Public Offerings
Journal of Accounting and Public Policy, Vol. 28, No. 1, pp. 1-15, 2009
Yinghua Li
CUNY Baruch College
Date Posted: January 10, 2009
Accepted Paper Series
70 downloads
Standardization of Financial Plans Within the EU Integration
Dorel Mates and
Veronica Grosu
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
63 downloads
The Balance Sheet: The Reflection of the Faithful Image of the Company
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
138 downloads
The Financial-Economic Communication at International Level
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
85 downloads
The Relationship Between Bank Efficiency and Stock Returns: Evidence from Asia and Latin America
University of Bath, School of Management, Working Paper No. 2008.10
Christos Ioannidis ,
Philip Molyneux
and
Fotios Pasiouras
University of Bath-Department of Economics
,
Bangor University, Bangor Business School
and
University of Surrey - Surrey Business School
Date Posted: January 10, 2009
Working Paper Series
338 downloads
Balance Sheet in the Vision of the American Conceptual Frame FASB
Veronica Grosu
and
Ionel Bostan
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 09, 2009
Working Paper Series
124 downloads
Consideration Concerning Finanacial Statement in the Context Globalization
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 09, 2009
Working Paper Series
67 downloads
Earnings Dispersion and Aggregate Stock Returns
Bjorn N. Jorgensen ,
Jing Li
and
Gil Sadka
University of Colorado at Boulder
,
Carnegie Mellon University - David A. Tepper School of Business
and
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: January 09, 2009
Last Revised: August 24, 2011
Working Paper Series
338 downloads
Budgetary Control for Rehabilitation Centers Based on a Classification System: An Experimentation for Senior Citizens Referred for Visual Impairment
CAAA Annual Conference 2009 Paper
Michel Coulmont
,
Chantale Roy
and
Patrick Fougeyrollas
Université de Sherbrooke
,
Université de Sherbrooke
and
Institut de Réadaptation en Déficience Physique de Québec
Date Posted: January 08, 2009
Last Revised: April 14, 2009
Working Paper Series
42 downloads
Competing Accounting Treatments for Emission Rights: A Capital Market Perspective
Stefan Veith
,
Joerg R. Werner and
Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics
,
Frankfurt School of Finance & Management gemeinnützige GmbH
and
University of Bremen - Faculty of Business Studies and Economics
Date Posted: January 08, 2009
Last Revised: June 14, 2009
Working Paper Series
352 downloads
Do Managers Benefit from Superior Forecasting?
Valentina L. Zamora
Seattle University - Albers School of Business and Economics
Date Posted: January 08, 2009
Last Revised: October 09, 2009
Working Paper Series
203 downloads
Dotcom: Qu'As-Tu Fait De Tes Millions?
Patrick J. Boisselier
and
Dominique Dufour
Département CCA
and
IAE de NIce
Date Posted: January 08, 2009
Working Paper Series
46 downloads
Earnings Misreporting, the Sarbanes-Oxley Act and Changes in CEO Compensation
CAAA Annual Conference 2009 Paper
Flora Niu and
Yan Wu
Wilfrid Laurier University - School of Business & Economics
and
Wilfrid Laurier University
Date Posted: January 08, 2009
Working Paper Series
63 downloads
Interacting with Interactive Data: The Effects of Interface and Context on Mapping Financial Statement Elements to the XBRL U.S. GAAP Taxonomy
Roger Debreceny
,
Stephanie Farewell
and
Nolan Kido
University of Hawaii at Manoa - Shidler College of Business
,
University of Arkansas at Little Rock
and
University of Hawaii at Manoa - Shidler College of Business
Date Posted: January 08, 2009
Last Revised: June 10, 2009
Working Paper Series
Risk Management and Prevention for Financial Instruments Based International Standards of Financial Reporting IAS 32 and IAS 39
Veronica Grosu
and
Ionel Bostan
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 08, 2009
Working Paper Series
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
Journal of Accounting Research (JAR), Forthcoming
Mark H. Lang ,
Karl V. Lins and
Mark G. Maffett
University of North Carolina at Chapel Hill
,
University of Utah - Department of Finance
and
University of Chicago - Booth School of Business
Date Posted: January 08, 2009
Last Revised: September 19, 2012
Accepted Paper Series
1357 downloads
The Impact of Seasonal Affective Disorder on Financial Analysts and Equity Market Returns
Kin Lo and
Serena Shuo Wu
University of British Columbia (UBC) - Sauder School of Business
and
University of British Columbia (UBC) - Sauder School of Business
Date Posted: January 05, 2009
Last Revised: March 30, 2010
Working Paper Series
269 downloads
The Effect of Earnings Surprises on Information Asymmetry
Journal of Accounting & Economics, Vol. 47, pp. 208-225, 2009
Stephen Brown ,
Stephen A. Hillegeist and
Kin Lo
University of Maryland - Department of Accounting & Information Assurance
,
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
and
University of British Columbia (UBC) - Sauder School of Business
Date Posted: January 04, 2009
Last Revised: July 08, 2009
Accepted Paper Series
The Impact of Changes in the Reporting Environment on the Disposition of Proposed Audit Adjustments
Northeastern U. College of Business Administration Research Paper No. 08-006
Jennifer Joe
,
Arnold Wright and
Sally Wright
Georgia State University - School of Accountancy
,
Northeastern University - Accounting Area
and
University of Massachusetts at Boston
Date Posted: January 02, 2009
Working Paper Series
181 downloads
Economic Consequences of Accounting Enforcement Reforms: The Case of Germany
European Accounting Review, Forthcoming
Jürgen Ernstberger
,
Michael Stich
and
Oliver Vogler
University of Bochum
,
University of Regensburg
and
Ruhr Universität Bochum
Date Posted: December 30, 2008
Last Revised: February 09, 2012
Accepted Paper Series
756 downloads
The Torpedo Effect: Myth or Reality?
Journal of Accounting, Auditing and Finance, Vol. 26, No. 2, 2011
Jeff L. Payne and
Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: December 30, 2008
Last Revised: December 15, 2011
Accepted Paper Series
232 downloads
Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
CAAA Annual Conference 2009 Paper
Jeong-Bon Kim V
,
Byron Y. Song and
Liandong Zhang
City University of Hong Kong
,
Concordia University - Department of Accountancy
and
City University of Hong Kong
Date Posted: December 29, 2008
Last Revised: August 12, 2009
Working Paper Series
198 downloads
On Decomposing Net Final Values: EVA, SVA and Shadow Project
Theory and Decision, Vol. 59, pp. 51-95, 2005
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: December 26, 2008
Last Revised: June 15, 2011
Accepted Paper Series
139 downloads
Preventing Madoff-Style Ponzi Enabled by Jewish Reputation, Incompetent Regulators and Auditors
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: December 26, 2008
Last Revised: June 08, 2009
Working Paper Series
795 downloads
Lower Price Limits for Flat-Fee Service Contracts Under Risk
Hermann Jahnke
and
Jan Thomas Martini
Bielefeld University
and
Bielefeld University
Date Posted: December 24, 2008
Last Revised: December 30, 2012
Working Paper Series
161 downloads
Disclosure and the Cost of Capital: Evidence from Firms' Response to the Enron Shock
Chicago Booth School of Business Research Paper No. 08-26
Christian Leuz and
Catherine M. Schrand
University of Chicago - Booth School of Business
and
University of Pennsylvania - Accounting Department
Date Posted: December 23, 2008
Last Revised: November 25, 2011
Working Paper Series
1434 downloads
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