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5,293,577 Total downloads
Showing Papers 3,461 - 3,510 of 13,024
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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
Getulio Vargas Foundation - EBAPE-FGV
,
affiliation not provided to SSRN
,
FACE/UFMG
,
FUCAPE Business School
and
EBAPE/FGV
Date Posted: March 11, 2010
Working Paper Series
182 downloads
The CCCTB Compatible with National GAAP? What's Next?
Intertax, Vol. 36, Nos. 8/9, pp. 359-370, 2008
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: March 11, 2010
Accepted Paper Series
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
University of Pennsylvania - Accounting Department
,
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School
and
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: March 10, 2010
Last Revised: November 15, 2011
Accepted Paper Series
513 downloads
Disclosure and Secrecy in Employee Monitoring
Mitchell A. Farlee
affiliation not provided to SSRN
Date Posted: March 10, 2010
Last Revised: June 08, 2010
Working Paper Series
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, 2010
Working Paper Series
1074 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
Loyola University Maryland
,
Marquette University - Department of Accounting
,
Loyola University Maryland
and
Loyola College in Maryland - The Joseph A. Sellinger, S.J. School of Business and Management
Date Posted: March 10, 2010
Last Revised: November 29, 2011
Accepted Paper Series
Accounting Choice, Economic Environment and Employee Demographics
Abraham N. Fried ,
Harry Z. Davis
and
Paquita Y. Davis-Friday
Seton Hall University
,
CUNY Baruch College - Zicklin School of Business
and
CUNY-Baruch College
Date Posted: March 09, 2010
Last Revised: March 16, 2010
Working Paper Series
128 downloads
Accounting: Ratio Analysis of Cadbury PLC
Marsilius Graf Von Ingelheim
,
Lumeng Jia
and
Kevin L. Meyer
University of Saint Andrews - School of Management
,
University of Saint Andrews
and
Edinburgh University School of Law
Date Posted: March 09, 2010
Last Revised: June 16, 2010
Working Paper Series
773 downloads
Predicting Stock Market Returns with Aggregate Discretionary Accruals
Journal of Accounting Research, Forthcoming
Qiang Kang
,
Qiao Liu and
Rong Qi
Florida International University (FIU) - Department of Finance
,
University of Hong Kong - School of Economics and Finance
and
St. John's University
Date Posted: March 09, 2010
Accepted Paper Series
511 downloads
Allocating Income Taxes to Operating and Financing Activities: An Analysis of the IASB/FASB Discussion Paper on Financial Statement Presentation
Michael Calegari
Santa Clara University - Accounting
Date Posted: March 08, 2010
Working Paper Series
Decisions Based on Financial Statements-Investment Decision
Braga Viorina Braga III
affiliation not provided to SSRN
Date Posted: March 08, 2010
Working Paper Series
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
Singapore Management University - School of Accountancy
,
London Business School
and
University of Chicago - Booth School of Business
Date Posted: March 07, 2010
Last Revised: April 18, 2013
Working Paper Series
630 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
Stanford University - Graduate School of Business
,
Financial Accounting Standards Board
,
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
and
University of Michigan - Stephen M. Ross School of Business
Date Posted: March 07, 2010
Last Revised: May 01, 2013
Accepted Paper Series
Auditor Downgrades During Financial Distress When the Market is Rational
Illoong Kwon
and
Jing Pan
Seoul National University
and
affiliation not provided to SSRN
Date Posted: March 07, 2010
Working Paper Series
99 downloads
Cost Behavior and Analysts' Earnings Forecasts
Accounting Review, Forthcoming
Dan Weiss
Tel Aviv University - Faculty of Management
Date Posted: March 07, 2010
Accepted Paper Series
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
Universiti Teknologi MARA (UiTM) - Faculty of Accountancy
,
Victoria University of Wellington - Faculty of Commerce and Administration
and
Bond University - School of Business
Date Posted: March 07, 2010
Last Revised: August 21, 2011
Working Paper Series
818 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
Surrey Business School
and
American University in the Emirates
Date Posted: March 06, 2010
Last Revised: February 24, 2013
Working Paper Series
48 downloads
Stock Market Reaction to Elimination of the Reconciliation from IFRS to U.S. GAAP in the USA
Henk van Oost
affiliation not provided to SSRN
Date Posted: March 05, 2010
Working Paper Series
332 downloads
Scale Effects of R&D as Reflected in Earnings and Returns
Journal of Accounting & Economics (JAE), Forthcoming
Mustafa Ciftci
and
William M. Cready
State University of New York at Binghamton
and
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: March 04, 2010
Last Revised: May 09, 2013
Accepted Paper Series
488 downloads
Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering
McCombs Research Paper Series No. ACC-02-10
Jeri K. Seidman
University of Texas at Austin - McCombs School of Business
Date Posted: March 04, 2010
Last Revised: May 27, 2010
Working Paper Series
617 downloads
Psychology Models of Management Accounting
Foundations and Trends in Accounting, Vol. 4, Nos. 3-4, 2009
Joan L. Luft and
Michael D. Shields
Michigan State University - Department of Accounting & Information Systems
and
Michigan State University - Department of Accounting & Information Systems
Date Posted: March 04, 2010
Last Revised: August 17, 2011
Accepted Paper Series
833 downloads
Conceptual Foundations of the Balanced Scorecard
Harvard Business School Accounting & Management Unit Working Paper No. 10-074
Robert S. Kaplan
Harvard Business School
Date Posted: March 03, 2010
Last Revised: March 18, 2010
Working Paper Series
1837 downloads
Cost Structure and Sticky Costs
Ramji Balakrishnan ,
Eva Labro
and
Naomi S. Soderstrom
University of Iowa - Department of Accounting
,
University of North Carolina Kenan-Flagler Business School
and
University of Colorado at Boulder
Date Posted: March 03, 2010
Last Revised: September 19, 2012
Working Paper Series
502 downloads
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
INSEAD Working Paper No. 2010/13/AC
Elizabeth A. Demers and
Chong Wang
University of Virginia (UVA) - Darden School of Business
and
Naval Postgraduate School
Date Posted: March 03, 2010
Working Paper Series
489 downloads
A Comparartive Study of the Contents of Corporate Social Responsibility Reports of UK Companies
Management of Environmental Quality: An International Journal, Vol. 15, No. 4, pp. 420-437, 2004
Samuel O. Idowu
London Metropolitan University
Date Posted: March 02, 2010
Accepted Paper Series
Auditor Independence Research: Where do We Stand?
Asokan Anandarajan ,
Gary Kleinman
and
Dan Palmon
New Jersey Institute of Technology
,
Robert Morris University - Touro Graduate School of Business
and
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: March 02, 2010
Working Paper Series
798 downloads
IAS 39 and the Practice of Loan Loss Provisioning Throughout Australasia
Journal of Law and Financial Management, Vol. 8, No. 2, pp. 13-19, 2009
Nigel Finch
The University of Sydney Business School
Date Posted: March 02, 2010
Accepted Paper Series
352 downloads
The Implied Cost of Capital: A New Approach
Charles A. Dice Center Working Paper No. 2010-4, Fisher College of Business Working Paper No. 2010-03-004, Journal of Accounting & Economics (JAE), Forthcoming
Kewei Hou ,
Mathijs A. Van Dijk
and
Yinglei Zhang
Ohio State University (OSU) - Department of Finance
,
Erasmus University - Rotterdam School of Management
and
Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: March 02, 2010
Last Revised: December 13, 2011
Accepted Paper Series
1132 downloads
Business Ethics and the Law of Contract
Journal of Law and Financial Management, Vol. 8, No. 2, pp. 8-12, December 2009
Barbara Mescher
The University of Sydney Business School
Date Posted: March 01, 2010
Accepted Paper Series
375 downloads
On the Value Relevance of Finance's Cash Flow and Accounting's Accruals: Empirical Evidence from Egypt
Ain Shams University's Journal of Economic Studies, Vol. 3, pp. 1-22, 2009
Shamel Mohamed Elhamawy
and
Wesam Mohamed Habib
Ain Shams University
and
Maastricht School of Management (MSM)
Date Posted: March 01, 2010
Accepted Paper Series
466 downloads
The Theoretical Conceptual Framework for Corporate Performance Improvement with ERP Implementation
Jidong Zhang
Beijing International Studies University
Date Posted: March 01, 2010
Working Paper Series
Transitions in Defense Management Reform: A Review of the Government Accountability Office’s Chief Management Officer Recommendation and Comments for the New Administration
Public Administration Review, Vol. 68, No. 6, pp. 1043-1049, 2008
Philip J. Candreva and
Douglas A. Brook
U.S. Naval Postgraduate School
and
U.S. Naval Postgraduate School
Date Posted: March 01, 2010
Accepted Paper Series
A European View on the Legitimacy of Accounting Procedures: Towards a Deliberative-Accountability Framework for Analysis
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Ulf M.T. Luthardt and
Jochen Zimmermann
Tilburg University
and
University of Bremen - Faculty of Business Studies and Economics
Date Posted: February 28, 2010
Accepted Paper Series
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (1999-2000)
Stephen R. Moehrle ,
Mary Beth Mohrman
,
Jennifer A. Reynolds-Moehrle and
Pamela S. Stuerke
University of Missouri at Saint Louis - Accounting Area
,
University of Missouri - St. Louis
,
University of Missouri at Saint Louis - Accounting Area
and
University of Missouri at Saint Louis
Date Posted: February 28, 2010
Working Paper Series
Post-Regulation G Findings
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Linda Campbell and
Marshall K. Pitman
Texas State University - San Marcos
and
University of Texas at San Antonio
Date Posted: February 28, 2010
Accepted Paper Series
The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms: Evidence from the Initial Year of Implementation
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Natalia M. Mintchik
University of Missouri at Saint Louis
Date Posted: February 28, 2010
Accepted Paper Series
The Impact of Tax Law Uncertainty on the Development of the Sarbanes-Oxley Auditor Independence Rules with Regard to Tax Shelters
Research in Accounting Regulations, Vol. 21, No. 2, 2009
William D. Terando
and
James M. Kurtenbach
Iowa State University
and
Iowa State University
Date Posted: February 28, 2010
Accepted Paper Series
Updated Stock Index and Market Seasonals (SIMS) 3.0 Data Base Includes Two International Control Measures
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Anthony J. Cataldo II
West Chester University of Pennsylvania
Date Posted: February 28, 2010
Accepted Paper Series
Do Managers’ Deliberate Decisions Induce Sticky Costs?
Itay Kama and
Dan Weiss
Tel Aviv University - Faculty of Management
and
Tel Aviv University - Faculty of Management
Date Posted: February 27, 2010
Working Paper Series
346 downloads
Elkay Plumbing Products Division
HBS Case No. 110-007
Robert S. Kaplan
Harvard Business School
Date Posted: February 27, 2010
Working Paper Series
Reexamination of the Relationship Between Disclosure and Cost of Capital
Global Journal of Business Research, Vol. 3, No. 1, pp. 15-26, 2009
Zhaohui Randall Xu
University of Houston, Clear Lake
Date Posted: February 27, 2010
Accepted Paper Series
156 downloads
Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption
Accounting & Taxation, Vol. 1, No. 1, pp. 75-85, 2009
Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: February 27, 2010
Accepted Paper Series
45 downloads
The Effects of Firm Market Value on Audit Partner Tenure and Firm Profitability
Accounting & Taxation, Vol. 1, No. 1, pp. 115-120, 2009
Mao-Chang Wang
Chinese Culture University
Date Posted: February 27, 2010
Accepted Paper Series
179 downloads
The Globalization of Accounting Standards: IFRS vs. US GAAP
Global Journal of Business Research, Vol. 3, No. 1, pp. 61-71, 2009
Anne B. Fosbre
,
Ellen M. Kraft
and
Paul B. Fosbre
Georgian Court University
,
Richard Stockton College of New Jersey, Pomona
and
New Jersey City University
Date Posted: February 27, 2010
Accepted Paper Series
1513 downloads
Top Management Compensation, Earnings Management and Default Risk: Insights from the Chinese Stock Market
The International Journal of Business and Finance Research, Vol. 3, No. 1, pp. 31-46, 2009
Wei Ting
,
Sin-Hui Yen and
Sheng-Shih Huang
Chung Yuan Christian University
,
affiliation not provided to SSRN
and
Tamkang University
Date Posted: February 27, 2010
Accepted Paper Series
141 downloads
Determining Factors of Internet Financial Reporting in Indonesia
Accounting & Taxation, Vol. 1, No. 1, pp. 87-99, 2009
Luciana Spica Almilia
Perbanas School of Business Surabaya - Indonesia
Date Posted: February 26, 2010
Accepted Paper Series
409 downloads
Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure
Accounting & Taxation, Vol. 1, No. 1, pp. 63-74, 2009
Thilina Kuruppu
affiliation not provided to SSRN
Date Posted: February 26, 2010
Accepted Paper Series
72 downloads
Financial Covenants, Credit Risk, and the Resolution of Uncertainty
Peter R. Demerjian
Emory University - Department of Accounting
Date Posted: February 26, 2010
Working Paper Series
334 downloads
Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?
Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
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: February 25, 2010
Last Revised: October 12, 2010
Accepted Paper Series
725 downloads
Do REITs Manipulate Their Financial Results Around Seasoned Equity Offerings? Evidence from US Equity REITs
Journal of Real Estate Finance and Economics, Vol. 40, No. 4, 2010
Yuan Wei Zhu
,
Seow Eng Ong and
Wee Yong Yeo
National University of Singapore (NUS)
,
National University of Singapore (NUS) - Department of Real Estate
and
National University of Singapore (NUS) - Department of Accounting
Date Posted: February 25, 2010
Accepted Paper Series
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