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5,288,943 Total downloads
Showing Papers 3,421 - 3,470 of 13,017
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Econometrics of Fair Values Accounting Horizons, Vol. 22, No. 1, 2008
Shyam Sunder
Date Posted: March 23, 2010
Environmental Uncertainty and the Market Pricing of Earnings Smoothness
Ahsan Habib
,
Mahmud Hossain and
Haiyan Jiang
Date Posted: March 23, 2010
The Impact of SFAS No. 123(R) on Financial Statement Conservatism
Wendy Heltzer
Date Posted: March 23, 2010163 downloads
Mergers and Acquisitions Accounting and the Diversification Discount Journal of Finance, Forthcoming, AFA 2011 Denver Meetings Paper
Claudia Custodio
Date Posted: March 22, 2010Last Revised: May 08, 2013422 downloads
Internal Corporate Governance, CEO Turnover, and Earnings Management Journal of Financial Economics (JFE), 2012 (104), 44-69.
Sonali Hazarika
,
Jonathan M. Karpoff and
Rajarishi Nahata
Date Posted: March 22, 2010Last Revised: January 15, 2013518 downloads
Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts Accounting Review, Forthcoming
Mei Feng
and
Sarah E. McVay
Date Posted: March 22, 2010
Did Fair-Value Accounting Contribute to the Financial Crisis? Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
Christian Laux and
Christian Leuz
Date Posted: March 22, 2010
Methodological Approach to Multidimensional Exploratory Evaluation of the Taxis (Taxation Information System) Usefulness: Greek Economy in Perspective Journal of Financial Management and Analysis, Vol. 22. No. 2, July-December 2009
Odysseas E. Moschidis
,
Charalambos Spathis and
Jordan Floropoulos
Date Posted: March 22, 2010
The Impact of Anti-Bribery Enforcement Actions on Targeted Firms
Jonathan M. Karpoff ,
D. Scott Lee and
Gerald S. Martin
Date Posted: March 22, 2010Last Revised: February 29, 2012521 downloads
Practical Training and the Audit Expectations Gap: The Case of Accounting Undergraduates of Universiti Utara Malaysia Journal of Financial Reporting and Accounting (Emerald Publications), Forthcoming
Azham Md. Ali
,
Teck Heang Lee
,
Rosli Mohamad ,
Nor Zalina Mohamad Yusof and
Marianne Ojo (LLM,PhD)
Date Posted: March 21, 2010Last Revised: June 30, 2012305 downloads
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
Chris Armstrong ,
Wayne R. Guay and
Joseph Weber
Date Posted: March 21, 2010Last Revised: November 16, 20111708 downloads
The Quality of Accounting Earnings, Fundamentals and Why Matching Matters: A Statistical Perspective
Roger J. Willett
Date Posted: March 19, 2010225 downloads
Do European Brokers Add any Value Through Recommendations?
Campbell R. Harvey ,
Sandy Rattray
,
Joachim Utans
and
Yasser Mawji
Date Posted: March 18, 2010Last Revised: April 12, 2010158 downloads
Synergy Disclosures in Mergers and Acquisitions
Marie Dutordoir
,
Peter Roosenboom and
Manuel Vasconcelos
Date Posted: March 17, 2010Last Revised: May 07, 2013366 downloads
Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings
Gus De Franco
,
M.H. Franco Wong and
Yibin Zhou
Date Posted: March 17, 2010197 downloads
Detecting Deceptive Discussions in Conference Calls Journal of Accounting Research, Vol. 50, Issue 2, pp. 495-540, 2012 , Rock Center for Corporate Governance at Stanford University Working Paper No. 83
David F. Larcker and
Anastasia A. Zakolyukina
Date Posted: March 17, 2010Last Revised: April 10, 20135066 downloads
Errors in Estimating Unexpected Accruals in the Presence of Large Changes in Net External Financing
Yaowen Shan
,
Stephen L. Taylor
and
Terry S. Walter
Date Posted: March 17, 2010Last Revised: January 27, 2011112 downloads
Individual-Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison
Xu Zhang
Date Posted: March 17, 201036 downloads
A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis The Accounting Review, Vol. 87, No. 1, January 2012
Brad Badertscher ,
Jeffrey J. Burks and
Peter D. Easton
Date Posted: March 15, 2010Last Revised: February 02, 2012
Debt Analysts’ Views of Debt-Equity Conflicts of Interest Chicago Booth Research Paper No. 10-13, AFA 2011 Denver Meetings Paper
Gus De Franco
,
Florin P. Vasvari ,
Dushyantkumar Vyas
and
Regina Wittenberg Moerman
Date Posted: March 15, 2010469 downloads
Information Asymmetry of Fair Value Accounting and Loan Loss Provisions During the Global Financial Crisis
Lin Liao ,
Helen Kang ,
Richard Donald Morris
and
Qingliang Tang
Date Posted: March 15, 2010Last Revised: September 04, 2010842 downloads
Price and Earnings Momentum: An Explanation Using Return Decomposition
K. C. John Wei and
Mike Qinghao Mao
Date Posted: March 15, 2010Last Revised: August 02, 201221 downloads
Spanish Football Clubs Finances: Crisis and Player Salaries International Journal of Sport Finance, Vol. 5, No. 1, 2010
Ángel Barajas and
Plácido Rodriguez
Date Posted: March 15, 2010
Strategic Disclosure, Analyst Behavior and Equity Flotation Costs
Pawel Bilinski ,
Norman C. Strong and
Martin Walker
Date Posted: March 15, 2010123 downloads
The Impact of the Contractual Use of Ratings on the Rating Process - Evidence from Rating Agency Adjustments
Pepa Kraft
Date Posted: March 15, 2010179 downloads
The Costs of Bank Earnings Management
Valeria Biurrun
and
Markus Rudolf
Date Posted: March 14, 2010Last Revised: December 10, 2010193 downloads
Auditor Reputation and Earnings Management: International Evidence from the Banking Industry Journal of Banking and Finance, Vol. 34, No. 10, 2010
Kiridaran (Giri) Kanagaretnam ,
Chee Yeow Lim
and
Gerald J. Lobo
Date Posted: March 13, 2010Last Revised: February 01, 2012802 downloads
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence Form Chief Financial Officers in the Pre- and Post-Sarbanes Oxley Periods Journal of Accounting Research, Forthcoming, Emory Public Law Research Paper No. 10-97, Emory Law and Economics Research Paper No. 10-62
Xue Wang
Date Posted: March 13, 2010530 downloads
It is Not Earnings Management if it is Not Earnings Management: An Epistemological Dialectic in Accounting
Etumudon Ndidi Asien
Date Posted: March 13, 2010Last Revised: August 27, 2010160 downloads
The Information Content of the SG&A Ratio Journal of Management Accounting Research, Vol. 22, No. 1, pp. 1-22, 2010
Daniel Baumgarten
,
Ute Bonenkamp
and
Carsten Homburg
Date Posted: March 13, 2010Last Revised: December 05, 2010
Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan Internal Auditing, Vol. 24, No. 6, pp. 26-34, November-December 2009
Murphy Smith ,
Peereyuth Pete Charoensukmongk
,
Ahmed Elkassabgi
and
Kuo-Hao Howard Lee
Date Posted: March 12, 2010307 downloads
The Effect of Multi-Nationality on the Precision of Management Earnings Forecasts International Journal of Accounting, Auditing & Performance Evaluation, Vol. 4, No. 6, pp. 572-588, 2007
Bruce Runyan
and
Murphy Smith
Date Posted: March 12, 201068 downloads
The Role of Performance Measure Noise in Mediating the Relation Between Task Complexity and Outsourcing Journal of Management Accounting Research, Forthcoming
Ge Bai ,
Freddy Coronado
and
Ranjani Krishnan
Date Posted: March 12, 2010117 downloads
Accounting Information Inconsistencies and Their Effects on Insolvency Prediction Models
Ricardo Lopes Cardoso ,
Alexandre Mendes
,
Poueri do Carmo Mário
,
Antonio Lopo Martinez
and
Felipe Ramos Ferreira
affiliation not provided to SSRN
,
FACE/UFMG
,
FUCAPE Business School
and
EBAPE/FGV
Date Posted: March 11, 2010182 downloads
The CCCTB Compatible with National GAAP? What's Next? Intertax, Vol. 36, Nos. 8/9, pp. 359-370, 2008
Irma Johanna Mosquera Valderrama
Date Posted: March 11, 2010
Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws Journal of Accounting & Economics (JAE), Forthcoming.
Chris Armstrong ,
Karthik Balakrishnan
and
Daniel A. Cohen
Date Posted: March 10, 2010Last Revised: November 15, 2011513 downloads
Disclosure and Secrecy in Employee Monitoring
Mitchell A. Farlee
affiliation not provided to SSRN
Date Posted: March 10, 2010Last Revised: June 08, 2010
How to Avoid Mistakes in Valuation - Comment to 'Consistency in Valuation: A Practical Guide' by Velez-Pareja and Burbano-Perez and Some Pedagogical Notes on Valuation and Costs of Capital
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 10, 20101074 downloads
User Oriented IFRS Education in Introductory Accounting at U.S. Academic Institutions: Current Status and Influencing Factors Issues in Accounting Education, Vol. 26, No. 4, pp. 725-750, 2011
Hong Zhu ,
Kevin T. Rich
,
Alfred Michenzi
and
Jason Cherubini
Date Posted: March 10, 2010Last Revised: November 29, 2011
Accounting Choice, Economic Environment and Employee Demographics
Abraham N. Fried ,
Harry Z. Davis
and
Paquita Y. Davis-Friday
Date Posted: March 09, 2010Last Revised: March 16, 2010128 downloads
Accounting: Ratio Analysis of Cadbury PLC
Marsilius Graf Von Ingelheim
,
Lumeng Jia
and
Kevin L. Meyer
Date Posted: March 09, 2010Last Revised: June 16, 2010772 downloads
Predicting Stock Market Returns with Aggregate Discretionary Accruals Journal of Accounting Research, Forthcoming
Qiang Kang
,
Qiao Liu and
Rong Qi
Date Posted: March 09, 2010511 downloads
Allocating Income Taxes to Operating and Financing Activities: An Analysis of the IASB/FASB Discussion Paper on Financial Statement Presentation
Michael Calegari
Date Posted: March 08, 2010
Decisions Based on Financial Statements-Investment Decision
Braga Viorina Braga III
affiliation not provided to SSRN
Date Posted: March 08, 2010
The Impact of TARP's Capital Purchase Program on the Stock Market Valuation of Participating Banks Chicago Booth Research Paper No. 10-10
Jeffrey Ng ,
Florin P. Vasvari and
Regina Wittenberg Moerman
Date Posted: March 07, 2010Last Revised: April 18, 2013629 downloads
Fair Value Accounting for Financial Instruments: Does it Improve the Association Between Bank Leverage and Credit Risk? Accounting Review, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 121, Stanford Graduate School of Business Research Paper Series No 2107
Elizabeth Blankespoor
,
Thomas J. Linsmeier ,
Kathy R. Petroni and
Catherine Shakespeare
Date Posted: March 07, 2010Last Revised: May 01, 2013
Auditor Downgrades During Financial Distress When the Market is Rational
Illoong Kwon
and
Jing Pan
affiliation not provided to SSRN
Date Posted: March 07, 201099 downloads
Cost Behavior and Analysts' Earnings Forecasts Accounting Review, Forthcoming
Dan Weiss
Date Posted: March 07, 2010
Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market
Wan Adibah Wan Ismail ,
Tony van Zijl
and
Keitha L. Dunstan
Date Posted: March 07, 2010Last Revised: August 21, 2011814 downloads
Information Content of Exposed Accounts Manipulation, and the Impact of the Page Used in Conveying the News in Newspapers
Julinda Nuri
and
Etumudon Ndidi Asien
Date Posted: March 06, 2010Last Revised: February 24, 201348 downloads
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