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228,655
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JEL Code: M41
4,312,366 Total downloads
Showing Papers 3,551 - 3,600 of 9,467
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Broadening Accounting Fair Value in Three Dimensions: Strands in the Current SEC Roundtable Discussions
Andrey Igorevich Artemenkov
The Russian Society of Appraisers
Date Posted: December 14, 2008
Working Paper Series
202 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
University of Tampere, School of Management
Date Posted: December 14, 2008
Last Revised: January 07, 2009
Accepted Paper Series
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
Moody's Investors Service
,
affiliation not provided to SSRN
,
Moody's Corporation
,
affiliation not provided to SSRN
and
Moody's Investors Service
Date Posted: December 13, 2008
Last Revised: May 12, 2011
Accepted Paper Series
1005 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
University of Navarra - Gestion de Empresas
,
Universidad Pablo de Olavide
and
University of Burgos - Department of Economics
Date Posted: December 13, 2008
Accepted Paper Series
Comparing Performance Measurement Approaches in Accounting Research
Finnish Journal of Business Economics, No. 2, pp. 143-184, 2005
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 12, 2008
Last Revised: January 22, 2009
Accepted Paper Series
406 downloads
Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
Nathaniel M. Stephens
Utah State University - Jon M. Huntsman School of Business
Date Posted: December 12, 2008
Last Revised: June 28, 2010
Working Paper Series
975 downloads
Dynamics of Design and Teaching of Accounting Theory In Colombia (1970-2000): An Institutional Exploration
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: December 12, 2008
Working Paper Series
295 downloads
A Variance Decomposition Primer for Accounting Researchers
Jeffrey L. Callen and
Dan Segal
University of Toronto - Rotman School of Management
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 11, 2008
Working Paper Series
809 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
HHL Leipzig Graduate School of Management - Department of Finance
and
HHL - Leipzig Graduate School of Management
Date Posted: December 11, 2008
Last Revised: March 27, 2010
Working Paper Series
385 downloads
Accounting for Public Hospitals: A Case Study of Modified GAAP
Abacus, Vol. 44, No. 4, pp. 399-422, December 2008
Sheila Ellwood
University of Bristol
Date Posted: December 10, 2008
Accepted Paper Series
3 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
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
43 downloads
FASB and IASB: Dependence Despite Independence
Virginia Law & Business Review, Vol. 3, p. 275, 2008
Andreas M. Fleckner
Max Planck Institute for Comparative and International Private Law
Date Posted: December 10, 2008
Last Revised: February 03, 2009
Accepted Paper Series
2637 downloads
The Comprehensive Income Issue in Europe
Igor Goncharov
and
Allan Hodgson
WHU - Otto Beisheim School of Management
and
University of Queensland - Faculty of Business, Economics and Law
Date Posted: December 10, 2008
Last Revised: August 31, 2009
Working Paper Series
700 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
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
72 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
Duke University - Fuqua School of Business
,
Brigham Young University - Marriott School of Management
,
Brigham Young University - Marriott School of Management
and
Emporia State University - Department of Accounting, Computer Information Systems and Economics
Date Posted: December 08, 2008
Last Revised: April 24, 2011
Working Paper Series
240 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
University of Georgia - J.M. Tull School of Accounting
,
Michigan State University
and
Michigan State University
Date Posted: December 08, 2008
Last Revised: October 21, 2010
Accepted Paper Series
678 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
University of California, Riverside
,
Drexel University
and
University of Alcala
Date Posted: December 07, 2008
Working Paper Series
369 downloads
Research in Accounting for Income Taxes
John R. Graham ,
Jana Smith Raedy and
Douglas A. Shackelford
Duke University - Fuqua School of Business
,
University of North Carolina at Chapel Hill
and
University of North Carolina at Chapel Hill
Date Posted: December 07, 2008
Last Revised: September 20, 2012
Working Paper Series
2316 downloads
Earnings Quality in Ex-Post Failed Firms
Accounting and Business Research, Forthcoming
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Evi Neophytou
Universidad Carlos III de Madrid - Department of Business Administration
,
Universidad Autonoma de Madrid
and
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: December 06, 2008
Accepted Paper Series
382 downloads
Subcertification and Relationship Quality: Effects on Subordinate Effort
Thomas W. Vance
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: December 05, 2008
Last Revised: November 03, 2009
Working Paper Series
98 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
Carnegie Mellon University
and
University of Southern California
Date Posted: December 04, 2008
Last Revised: August 19, 2010
Working Paper Series
231 downloads
The Impact of Earnings on the Pricing of Credit Default Swaps
Accounting Review, Forthcoming
Jeffrey L. Callen ,
Joshua Livnat and
Dan Segal
University of Toronto - Rotman School of Management
,
New York University
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 03, 2008
Accepted Paper Series
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.
Fayetteville State University
and
affiliation not provided to SSRN
Date Posted: December 03, 2008
Working Paper Series
245 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
University of Pennsylvania - The Wharton School
and
University of Chicago - Booth School of Business
Date Posted: December 03, 2008
Last Revised: November 20, 2011
Accepted Paper Series
Earnings Management and Local vs. International Accounting Standards of European Public Firms
Wolfgang Aussenegg ,
Petra Inwinkl and
Georg Thomas Schneider
Vienna University of Technology
,
Jonkoping University
and
University of Paderborn
Date Posted: December 03, 2008
Last Revised: June 01, 2009
Working Paper Series
881 downloads
Accounting Earning, Book Value and Cash Flow in Equity Valuation: An Empirical Study on CNX NIFTY Companies
Santanu K. Ganguli
Institute of Management Technology, India
Date Posted: December 02, 2008
Last Revised: December 03, 2008
Working Paper Series
700 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
University of Florida - Warrington College of Business Administration
and
University of Florida
Date Posted: December 02, 2008
Accepted Paper Series
Restatements and Auditors' Reputational Costs
Hiu Lam Choy
and
Ferdinand A. Gul
Drexel University
and
Monash University Sunway Campus
Date Posted: December 02, 2008
Working Paper Series
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
Villanova University - Department of Finance
,
Florida State University - Department of Finance
,
Ohio University
and
Florida State University - Department of Finance
Date Posted: December 02, 2008
Working Paper Series
526 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
The University of Sydney Business School
and
The University of Sydney Business School
Date Posted: November 29, 2008
Working Paper Series
241 downloads
Legitimizing GASB: Some Organizational Issues
Ehsan H. Feroz
University of Washington - Tacoma-Milgard School of Business
Date Posted: November 26, 2008
Last Revised: June 18, 2009
Working Paper Series
170 downloads
Predictability and the Earnings-Returns Relation
Journal of Financial Economics, Forthcoming
Gil Sadka
and
Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation
and
Boston College - Carroll School of Management
Date Posted: November 26, 2008
Accepted Paper Series
Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
Maria Ogneva
University of Southern California - Marshall School of Business
Date Posted: November 25, 2008
Last Revised: August 10, 2012
Working Paper Series
922 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, 2008
Last Revised: June 15, 2009
Accepted Paper Series
42 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
Brigham Young University
,
Brigham Young University
and
Case Western Reserve University - Department of Accountancy
Date Posted: November 23, 2008
Last Revised: April 03, 2012
Accepted Paper Series
461 downloads
Developing Countries' Views on Financial Reporting Standards for Small and Medium-Scale Enterprises (SMEs): The Case of Ghana
Samuel Nana Yaw Simpson
University of Ghana - Business School
Date Posted: November 23, 2008
Working Paper Series
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
Nanyang Technological University (NTU) - Nanyang Business School
and
affiliation not provided to SSRN
Date Posted: November 21, 2008
Accepted Paper Series
1 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
TCU
,
University of Southern California
and
University of New Orleans
Date Posted: November 21, 2008
Accepted Paper Series
811 downloads
IT Control Weakness and Company Financial Health
Manju Ahuja
,
Randy Kuhn
and
John M. Mueller
University of Louisville - Department of Computer Information Systems
,
University of South Florida - School of Accountancy
and
University of Louisville
Date Posted: November 21, 2008
Last Revised: August 05, 2012
Working Paper Series
360 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
National Chengchi University (NCCU) - Department of Accounting
,
University of Arkansas
,
University of Nebraska-Lincoln
and
University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 21, 2008
Last Revised: March 28, 2013
Working Paper Series
517 downloads
Discriminability of Subjective Performance Measures and its Impact on Ratee Incentives
Tae Sik Ahn
,
Iny Hwang and
Myung-In Kim
Seoul National University - College of Business Administration
,
Drexel University
and
Seoul National University - College of Business Administration
Date Posted: November 20, 2008
Working Paper Series
135 downloads
Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors
Accounting Review, Vol. 84, No. 3, pp. 623-658, May 2009
Sharon P. Katz
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: November 20, 2008
Last Revised: July 27, 2011
Accepted Paper Series
Fishy Gifts: Bribing with Shame and Guilt
David Ong
Peking University - HSBC Business School
Date Posted: November 20, 2008
Last Revised: April 27, 2013
Working Paper Series
74 downloads
Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations
Università degli Studi di Brescia Working Paper No. 91,
C. Richard Baker ,
Yuri Biondi and
Qiusheng Zhang
Adelphi University - School of Business
,
French National Center for Scientific Research (CNRS)
and
School of Economics and Management, Beijing Jiaotong University
Date Posted: November 19, 2008
Last Revised: December 05, 2012
Accepted Paper Series
545 downloads
The Impact of Adopting IASs on the Jordanian Environment: The Perspective of Accountants, Auditors and Academicians 'An Exploratory Study'
International Conference on Business Globalization: Challenges and Opportunities in the 21st Centry
Dr. Malek Alsharairi and
Riyadh Jasim Al-Abdullah
German Jordanian University (GJU)
and
affiliation not provided to SSRN
Date Posted: November 19, 2008
Working Paper Series
127 downloads
The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
Chicago Booth Research Paper No. 08-23
Sarah L. C. Zechman
University of Chicago - Booth School of Business
Date Posted: November 19, 2008
Last Revised: January 20, 2010
Working Paper Series
795 downloads
What Determine Financial Analysts' Career Outcomes During Mergers?
Journal of Accounting and Economics, Forthcoming
Joanna Shuang Wu and
Amy Y. Zang
Simon School of Business, University of Rochester
and
Hong Kong University of Science & Technology - School of Business and Management
Date Posted: November 19, 2008
Accepted Paper Series
On the Market Reaction to Revenue and Earnings Surprises
Journal of Business Finance & Accounting, forthcoming.
Itay Kama
Tel Aviv University - Faculty of Management
Date Posted: November 18, 2008
Accepted Paper Series
The Economic Determinants of Conditional Conservatism
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration
,
Universidad Autonoma de Madrid
and
IESE Business School - University of Navarra
Date Posted: November 18, 2008
Working Paper Series
333 downloads
Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds
Andrew W. Lo
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 17, 2008
Working Paper Series
8410 downloads
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