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JEL Code: M41
4,313,540 Total downloads
Showing Papers 3,441 - 3,490 of 9,469
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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, 2010305 downloads
The Buyback Monitor - 'Mirror, Mirror...' - Corporate Stock Buyback Profits of 276 Firms
M. A. Gumport
Date Posted: January 26, 2009173 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, 2009124 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, 2009560 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, 2013571 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, 2011991 downloads
Asset Write Offs in Private Firms - The Case of German SMEs
Andrea Szczesny
and
Aljosa Valentincic
Date Posted: January 22, 2009251 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, 2009454 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, 20102494 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, 20111759 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, 2009551 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, 2009384 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, 2009621 downloads
Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity University of Alberta School of Business Research Paper No. 2013-1011
Thomas L. Stober ,
Douglas R. Carmichael
,
Theodore E. Christensen ,
Robert H. Colson
,
Karim Jamal ,
Stephen R. Moehrle ,
Shivaram Rajgopal ,
Shyam Sunder
and
Ross L. Watts
Date Posted: January 16, 2009Last Revised: June 12, 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, 20113873 downloads
Income Smoothing and Idiosyncratic Volatility AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Garen Markarian
and
Belen Gill-de-Albornoz
Date Posted: January 15, 2009Last Revised: May 05, 2012544 downloads
The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls Auditing: A Journal of Practice & Theory, Vol. 31, No. 2, 2012
Jacqueline S. Hammersley
,
Linda A. Myers and
Jian Zhou
Date Posted: January 15, 2009Last Revised: July 11, 2012
Equity Incentives and Earnings Management: Evidence from the Banking Industry CAAA Annual Conference 2009 Paper
Qiang Cheng ,
Terry Warfield and
Minlei Ye
Date Posted: January 14, 2009385 downloads
A Tale of Two Strategies: Cash Flow, Accruals and the Role of Investor Sentiment
Xavier Gerard
,
Ron Guido and
Christos Koutsoyannis
Date Posted: January 14, 2009Last Revised: June 24, 2009502 downloads
Actuaries and Accountants: The Tower of Babel CAAA Annual Conference 2009 Paper
Cameron K.J. Morrill ,
Janet B. Morrill and
Kevin Shand
Date Posted: January 14, 2009106 downloads
Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Gerald J. Lobo and
Jian Zhou
Date Posted: January 14, 2009Last Revised: July 29, 2010677 downloads
Determinants of Quantitative Information Withholding in Annual Reports
Florence Depoers
and
Thomas Jeanjean
Date Posted: January 14, 2009Last Revised: March 10, 2010
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures CAAA Annual Conference 2009 Paper
Steve Fortin
,
Peng Liu
and
Desmond Tsang
Date Posted: January 14, 2009102 downloads
The Informational Contribution of Social and Environmental Disclosures for Investors
Denis Cormier ,
Marie-Josée Ledoux and
Michel Magnan
affiliation not provided to SSRN
and
Concordia University - Department of Accountancy
Date Posted: January 14, 2009Last Revised: August 17, 2009473 downloads
The Pricing of Intellectual Capital in the IT Industry
Hung-Chao Yu
,
Wen-Yin Wang
and
Chingfu Chang
Date Posted: January 14, 2009379 downloads
The Signaling Paradox Revisited CAAA Annual Conference 2009 Paper
Vanessa Magness
Date Posted: January 14, 2009Last Revised: May 09, 2012
Value Relevance of the Stock Options Disclosure or Reporting CAAA Annual Conference 2009 Paper
Sylvie Berthelot
,
Tania Morris
and
Aurélie Desfleurs
Date Posted: January 14, 2009154 downloads
A Study on the Relation Between Fair Disclosure and Investors' Emotions with the Market Experiments - Does Fair Disclosure Affects Investors' Emotions?
Satoshi Taguchi
Date Posted: January 13, 2009117 downloads
Adaptability of Fair Value Accounting in China: Assessment of an Emerging Economy Converging with IFRS CAAA Annual Conference 2009 Paper
Songlan (Stella) Peng and
Kathryn Bewley
Date Posted: January 13, 20091048 downloads
An Agency Theory of Conservative Accrual Accounting Simon School Working Paper No. FR 09-11
Michael Raith
Date Posted: January 13, 2009Last Revised: August 26, 20091764 downloads
Business Strategy, Executive Compensation, and Firm Performance CAAA Annual Conference 2009 Paper
Yasheng Chen and
Johnny Jermias
Date Posted: January 13, 2009312 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
Date Posted: January 13, 2009199 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, 2009130 downloads
Increasing the Transparency and Information Content of Financial Statements Using Sparklines
Daniel Tinkelman
Date Posted: January 13, 2009181 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
Date Posted: January 13, 2009145 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
Date Posted: January 13, 2009136 downloads
The Financial Economical Information - Source of Communicational Development and International Level
Veronica Grosu
affiliation not provided to SSRN
Date Posted: January 13, 200954 downloads
The Relationship Between Executive Stock Options Compensation and Firm Value CAAA Annual Conference 2009 Paper
Akinloye Akindayomi
and
Hussein Warsame
Date Posted: January 13, 2009Last Revised: August 17, 2009187 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
Date Posted: January 13, 2009128 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, 200956 downloads
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