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Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence UC Davis Graduate School of Management Research Paper No. 08-09
Paul A. Griffin and
Ning Zhu
Date Posted: December 17, 2008Last Revised: December 20, 2009420 downloads
Analyst Quality, Optimistic Bias, and Reactions to Major News
Jian Cao
and
Mark J. Kohlbeck
Date Posted: December 17, 2008Last Revised: June 04, 2009113 downloads
Board Capital, Board Characteristics, and Managerial Share Ownership: Impact on Firm Performance
Johnny Jermias
Date Posted: December 17, 2008220 downloads
Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
Tami Dinh Thi
and
Wolfgang Schultze
Date Posted: December 17, 2008Last Revised: September 13, 2012567 downloads
Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Benjamin C. Ayers ,
Stacie Kelley Laplante and
Sean T. McGuire
Date Posted: December 17, 2008Last Revised: January 06, 2012384 downloads
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
Ying Cao
,
Linda A. Myers and
Thomas C. Omer
Date Posted: December 17, 2008Last Revised: June 07, 2011662 downloads
The Efficiency Improvement of Resource Management with ERP Implementation: Finance Management Perspective
Jidong Zhang
and
Liyan Wang
Date Posted: December 17, 2008Last Revised: January 28, 2010
Are Special Items Informative About Future Profit Margins? Review of Accounting Studies, Forthcoming
Patricia M. Fairfield ,
Karen A. Kitching and
Vicki Wei Tang
Date Posted: December 15, 2008203 downloads
Deferred Revenues and the Matching of Revenues and Expenses Contemporary Accounting Research, Forthcoming
Rachna Prakash
and
Nishi Sinha
Date Posted: December 15, 2008Last Revised: March 07, 2012
Strategies, Decentralization, and Controls in Internationalized Finnish Firms Finnish Journal of Business Economics, No. 1, pp. 35-57, 2001
Lili-Anne Kihn
Date Posted: December 15, 2008Last Revised: December 22, 2008
Broadening Accounting Fair Value in Three Dimensions: Strands in the Current SEC Roundtable Discussions
Andrey Igorevich Artemenkov
Date Posted: December 14, 2008202 downloads
The Determinants of Multiple Forms of Controls in Foreign Subsidiary Manager Evaluations International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 5, No. 2, pp. 157-182, 2008
Lili-Anne Kihn
Date Posted: December 14, 2008Last Revised: January 07, 2009
How the Global Credit and Economic Crises are Affecting Accounting and Financial Reporting Issues: An Overview of Key Implications from a Credit Perspective Moody's Global Credit Research, December 2008
Mark LaMonte
,
Wallace Enman
,
Wesley Smyth
,
Donald Robertson
and
Jason M. Cuomo
affiliation not provided to SSRN
,
Moody's Corporation
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: December 13, 2008Last Revised: May 12, 20111002 downloads
The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey Environmental Management, Vol. 41, No. 1, pp. 106-117, 2008
Pablo Archel
,
Manuel Fernández Chulián
and
Carlos Larrinaga
Date Posted: December 13, 2008
Comparing Performance Measurement Approaches in Accounting Research Finnish Journal of Business Economics, No. 2, pp. 143-184, 2005
Lili-Anne Kihn
Date Posted: December 12, 2008Last Revised: January 22, 2009404 downloads
Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
Nathaniel M. Stephens
Date Posted: December 12, 2008Last Revised: June 28, 2010965 downloads
Dynamics of Design and Teaching of Accounting Theory In Colombia (1970-2000): An Institutional Exploration
Mauricio Gómez Villegas
Date Posted: December 12, 2008295 downloads
A Variance Decomposition Primer for Accounting Researchers
Jeffrey L. Callen and
Dan Segal
Date Posted: December 11, 2008803 downloads
The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006
Bernhard Schwetzler
and
Marco O. Sperling
Date Posted: December 11, 2008Last Revised: March 27, 2010384 downloads
Accounting for Public Hospitals: A Case Study of Modified GAAP Abacus, Vol. 44, No. 4, pp. 399-422, December 2008
Sheila Ellwood
Date Posted: December 10, 20083 downloads
Drafting and using of the Board Table within Company's Management Control Proceedings of the 5th Biennial International Symposium SIMPEC 2004
Carmen Gabriela Sirbu
Date Posted: December 10, 200843 downloads
FASB and IASB: Dependence Despite Independence Virginia Law & Business Review, Vol. 3, p. 275, 2008
Andreas M. Fleckner
Date Posted: December 10, 2008Last Revised: February 03, 20092613 downloads
The Comprehensive Income Issue in Europe
Igor Goncharov
and
Allan Hodgson
Date Posted: December 10, 2008Last Revised: August 31, 2009696 downloads
The Manufacturing Cost - A Management Instrument at Firm Level International Conference: "The Impact of European Integration on the National Economy", Babes - Bolyai University, 2005
Carmen Gabriela Sirbu
Date Posted: December 10, 200872 downloads
The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
Dirk E. Black
,
Ervin L. Black Sr. ,
Theodore E. Christensen and
James F. Waegelein
Date Posted: December 08, 2008Last Revised: April 24, 2011239 downloads
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
Linda Smith Bamber ,
John (Xuefeng) Jiang and
Isabel Yanyan Wang
Date Posted: December 08, 2008Last Revised: October 21, 2010676 downloads
Do Investors Value a Firm's Commitment to Social Activities? The Moderating Role of Intangibles and the Impact of the Sarbanes-Oxley Act
Waymond Rodgers
,
Hiu Lam Choy
and
Andrés Guiral
Date Posted: December 07, 2008363 downloads
Research in Accounting for Income Taxes
John R. Graham ,
Jana Smith Raedy and
Douglas A. Shackelford
Date Posted: December 07, 2008Last Revised: September 20, 20122282 downloads
Earnings Quality in Ex-Post Failed Firms Accounting and Business Research, Forthcoming
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Evi Neophytou
Date Posted: December 06, 2008381 downloads
Subcertification and Relationship Quality: Effects on Subordinate Effort
Thomas W. Vance
Date Posted: December 05, 2008Last Revised: November 03, 200998 downloads
The Auditor's Slippery Slope: The Ill Effects of Reputation McCombs Research Paper Series No. ACC-04-08
Carlos Corona
and
Ramandeep S. Randhawa
Date Posted: December 04, 2008Last Revised: August 19, 2010229 downloads
The Impact of Earnings on the Pricing of Credit Default Swaps Accounting Review, Forthcoming
Jeffrey L. Callen ,
Joshua Livnat and
Dan Segal
Date Posted: December 03, 2008
Corporate Governance in Transition Economies: A Comparative Study of Armenia, Azerbaijan and Georgia Florida International University Chapman Graduate School of Business Working Paper
Robert W. McGee and
Sanjoy Bose Sr.
affiliation not provided to SSRN
Date Posted: December 03, 2008242 downloads
Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings Journal of Financial Economics, Vol. 93, No. 3, pp. 428-454, 2009
Luzi Hail and
Christian Leuz
Date Posted: December 03, 2008Last Revised: November 20, 2011
Earnings Management and Local vs. International Accounting Standards of European Public Firms
Wolfgang Aussenegg ,
Petra Inwinkl and
Georg Thomas Schneider
Date Posted: December 03, 2008Last Revised: June 01, 2009868 downloads
Accounting Earning, Book Value and Cash Flow in Equity Valuation: An Empirical Study on CNX NIFTY Companies
Santanu K. Ganguli
Date Posted: December 02, 2008Last Revised: December 03, 2008698 downloads
Entry into Emergent and Uncertain Product Markets: The Role of Associative Rhetoric Academy of Management Journal, Vol. 51, No. 6, December 2008
Gwendolyn K. Lee
and
Srikanth Paruchuri
Date Posted: December 02, 2008
Restatements and Auditors' Reputational Costs
Hiu Lam Choy
and
Ferdinand A. Gul
Date Posted: December 02, 2008
The Information Content of Implied Skewness and Kurtosis Changes Prior to Earnings Announcements for Stock and Option Returns
Dean Diavatopoulos ,
James S. Doran ,
Andy Fodor
and
David R. Peterson
Date Posted: December 02, 2008523 downloads
Financial Reporting Reform and Organisational Change - Evidence from Australia's IFRS Adventure MGSM Working Paper No. 2008-13
Tyrone M. Carlin and
Nigel Finch
Date Posted: November 29, 2008239 downloads
Legitimizing GASB: Some Organizational Issues
Ehsan H. Feroz
Date Posted: November 26, 2008Last Revised: June 18, 2009169 downloads
Predictability and the Earnings-Returns Relation Journal of Financial Economics, Forthcoming
Gil Sadka
and
Ronnie Sadka
Date Posted: November 26, 2008
Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
Maria Ogneva
Date Posted: November 25, 2008Last Revised: August 10, 2012905 downloads
Allison's Models and the FASB Statements No's. 2, 5, 13, and 19 Journal of Business Finance and Accounting, Vol. 16, No. 1, pp. 119-130, Spring 1989
Jeffrey D. Cheshire
and
Ehsan H. Feroz
affiliation not provided to SSRN
and
University of Washington - Tacoma-Milgard School of Business
Date Posted: November 23, 2008Last Revised: June 15, 200942 downloads
Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change Accounting Horizons, June 2009
Steven M. Glover ,
Douglas F. Prawitt and
Mark H. Taylor
Date Posted: November 23, 2008Last Revised: April 03, 2012460 downloads
Developing Countries' Views on Financial Reporting Standards for Small and Medium-Scale Enterprises (SMEs): The Case of Ghana
Samuel Nana Yaw Simpson
Date Posted: November 23, 2008
Accounting Choices and Director Interlocks: A Social Network Approach to the Voluntary Expensing of Stock Option Grants Journal of Business Finance & Accounting, Vol. 35, Nos. 9-10, pp. 1079-1102, November/December 2008
Eugene Kang and
Brian R. Tan
affiliation not provided to SSRN
Date Posted: November 21, 20081 downloads
Does Increased Audit Partner Tenure Reduce Audit Quality? Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Jerry L. Turner ,
Theodore J. Mock and
David Manry
Date Posted: November 21, 2008808 downloads
IT Control Weakness and Company Financial Health
Manju Ahuja
,
Randy Kuhn
and
John M. Mueller
Date Posted: November 21, 2008Last Revised: August 05, 2012355 downloads
The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality
Wuchun Chi
,
Linda A. Myers ,
Thomas C. Omer and
Hong Xie
Date Posted: November 21, 2008Last Revised: March 28, 2013515 downloads
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