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5,295,232 Total downloads
Showing Papers 3,561 - 3,610 of 13,026
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Earnings Surprises and Changes in Liquidity
Jeffrey Ng
Date Posted: March 08, 2006400 downloads
Forecasting Financial Problems in Emerging Capital Markets
Zulkarnain Muhamad Sori
,
Mohamad Ali Abdul Hamid
and
Annuar Nassir
Date Posted: August 16, 2006400 downloads
How Investors Trade Around Interim Earnings Announcements EFA 2002 Berlin, Forthcoming
Hannu J. Schadewitz
Date Posted: March 10, 2007400 downloads
New Approaches to Revenue Recognition and Common Sense
David Procházka
Date Posted: December 09, 2009400 downloads
Risk in Financial Reporting: Status, Challenges and Suggested Directions BIS Working Paper No. 213
Claudio E. V. Borio and
Kostas Tsatsaronis
Date Posted: November 28, 2006400 downloads
Sales Forecasting with Financial Indicators and Experts' Input Johnson School Research Paper Series No. #06-09, McCombs Research Paper Series No. IROM-08-09
Vishal Gaur
,
Nikolay Osadchiy
and
Sridhar Seshadri
Date Posted: November 13, 2008Last Revised: October 26, 2009400 downloads
Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies With Emphasis on Latin America Working Paper 96.1
Robert W. McGee
Date Posted: February 01, 1997400 downloads
Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
Beatriz Garcia Osma and
Peter F. Pope
Date Posted: January 06, 2011400 downloads
Accounting Standards and German Supplementary Pensions: The Emerging Framework Underpinning Global Finance Working Paper No. 00-05
Gordon L. Clark ,
Daniel Mansfield and
Adam Tickell
Date Posted: July 11, 2000399 downloads
An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons
Scott Whisenant and
Srinivasan Sankaraguruswamy
Date Posted: November 08, 2000399 downloads
Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: April 05, 2010Last Revised: April 21, 2013399 downloads
Empirical Implications of Analyst Forecast Dispersion to the Information Dynamics of Valuation Models: A Two Stage Approach
Daniel M. Bryan
and
Samuel L. Tiras
Date Posted: November 15, 2004399 downloads
Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management
Cristi A. Gleason and
Lillian F. Mills
Date Posted: April 02, 2004399 downloads
Inflation Illusion and Post-earnings-announcement Drift
Tarun Chordia and
Lakshmanan Shivakumar
Date Posted: January 07, 2005399 downloads
Market and Analyst Reactions to Earnings News: An Efficiency Comparison
Jing Liu
Date Posted: April 29, 2004399 downloads
Moving Toward the New Public Management Paradigm
David William Young
and
Emanuele Padovani
Date Posted: April 17, 2009399 downloads
A Re-examination of China's Share Issue Privatization: Does it Not Improve SOE Profitability?
Guohua Jiang ,
Heng Yue
and
Longkai Zhao
Date Posted: February 22, 2006398 downloads
Getting to the Bottom Line: An Exploration of Gender and Earnings Quality
Linda M. Parsons and
Gopal V. Krishnan
Date Posted: May 18, 2006398 downloads
New Technology Can Help Avoid a Second Enron Regulation, Vol. 26, No. 3, pp. 62-67, Fall 2003
R.T. McNamar
Date Posted: March 02, 2004398 downloads
Trends in Accounting for Business Combinations: A Sixty-Year Review of Three Jurisdictions
Kevin Li
Date Posted: June 03, 2007398 downloads
An Empirical Examination of Equity-Market Induced Earnings Management in Japan
Ahsan Habib
Date Posted: January 16, 2003397 downloads
Do Auditor Provided Non-Audit Services Improve Audit Effectiveness? Contemporary Accounting Research, Forthcoming
Jennifer Joe
and
Scott D. Vandervelde
Date Posted: July 27, 2006397 downloads
Does Filing Form 10-K Early Matter? AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Preeti Choudhary
,
Kenneth J. Merkley and
Jason D. Schloetzer
Date Posted: July 24, 2009Last Revised: July 06, 2012397 downloads
Fair-Value Accounting: Defective Concepts, Wrong Methods and Serious Economic Consequences
Yuan Mingzhe
Date Posted: May 11, 2010Last Revised: May 31, 2010397 downloads
Intangible Returns, Accruals, and Return Reversal: A Multi-Period Examination of the Accrual Anomaly Tuck School of Business Working Paper No. 2009-58
Robert Resutek
Date Posted: July 15, 2008Last Revised: March 28, 2010397 downloads
Methodological Considerations for Research on Auditor Gender
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: August 25, 2009Last Revised: August 01, 2011397 downloads
The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs AAA 2009 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen ,
Hai Lu and
Theodore Sougiannis
Date Posted: August 07, 2008Last Revised: March 08, 2011397 downloads
The SEC's Global Accounting Vision: A Realistic Appraisal of a Quixotic Quest North Carolina Law Review, Vol. 87, 2008, GWU Legal Studies Research Paper No. 401, GWU Law School Public Law Research Paper No. 401
Lawrence A. Cunningham
Date Posted: April 10, 2008397 downloads
Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection
Lynnette D. Purda and
David Skillicorn
Date Posted: September 05, 2010Last Revised: September 26, 2012396 downloads
An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network Universitat Pompeu Fabra, Department of Economics and Business Working Paper No. 342
John Slof and
Josep M. Argilés
affiliation not provided to SSRN
and
Universitat Pompeu Fabra
Date Posted: January 23, 1999396 downloads
Firm Growth and Disclosure: An Empirical Analysis
Inder K. Khurana ,
Xiumin Martin
and
Raynolde Pereira
Date Posted: January 03, 2006396 downloads
Impact of SFAS 133 on Speculation and Hedging
Lin Nan
Date Posted: October 19, 2007396 downloads
Strategic Coordination of Good and Bad News Disclosures: The Case of Voluntary Patent Disclosures and Negative Earnings Surprises
Benjamin Lansford
Date Posted: August 03, 2006396 downloads
Takeover Defenses and Ipo Firm Value in the Netherlands
ERIM Report Series Reference No. ERS-2003-049-ORG
Tjalling van der Goot and
Peter Roosenboom
Date Posted: August 26, 2006396 downloads
The Survival of Marginally-Distressed Firms: Evidence on the Duration of Turnaround
Somnath Das and
Marc J. LeClere
Date Posted: December 28, 2003396 downloads
The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up or Barter Revenue Make a Difference?
Angela K. Davis
Date Posted: June 30, 2001396 downloads
A Framework for Analyzing Network Governance of Public Assets
Shann Turnbull
Date Posted: August 26, 2005395 downloads
Classificatory Income Smoothing: The Impact of a Change in Regime of Reporting Financial Performance Journal of Accounting and Public Policy, Vol. 26, 2007
Vasiliki E. Athanasakou
,
Norman C. Strong and
Martin Walker
Date Posted: September 17, 2007395 downloads
Do Worldwide Tax Incentives Affect the Income Reporting and Capital Structure of Foreign-Controlled U.S. Corporations?
Lillian F. Mills and
Kaye J. Newberry
Date Posted: April 01, 2002395 downloads
Early Adoption of Masb 22 (Segment Reporting) By Malaysian Listed Companies Malaysian Accounting Review, Vol. 2, No. 1, pp. 139-152, October 2003
Wan Nordin Wan-Hussin
,
Noriah Che-Adam
,
Nor Asma Lode
and
Hasnah Kamardin
Date Posted: February 05, 2003Last Revised: November 13, 2007395 downloads
From SAS to IFRS - Emerging Issues and Implications for Nigeria
Okaro Sunday Chukwunedu
Date Posted: November 07, 2011395 downloads
How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports Journal of Business Finance and Accounting, forthcoming
Michael Ettredge ,
Susan Scholz ,
Kevin R. Smith and
Lili Sun
Date Posted: September 13, 2007Last Revised: March 01, 2010395 downloads
Liability Exposure Effects on Earnings Conservatism: The Case of Cross-Listed Firms Lancaster University, Department of Accounting & Finance Working Paper No. 2001/04; EFMA 2002 London Meetings
Carel Huijgen and
Martien Jan Peter Lubberink
Date Posted: September 09, 2001395 downloads
Measuring Readability in Financial Disclosures
Tim Loughran and
Bill McDonald
Date Posted: September 01, 2011Last Revised: February 24, 2013395 downloads
National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality Journal of Accounting Research, Forthcoming
Kenneth John Reichelt and
Dechun Wang
Date Posted: November 10, 2009395 downloads
Non-GAAP Earnings and Board Independence Review of Accounting Studies, Forthcoming
Richard M. Frankel and
Sarah E. McVay
Date Posted: June 25, 2007Last Revised: October 26, 2010395 downloads
The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms European Accounting Review Forthcoming
Soenke Sievers ,
Christopher Frederik Mokwa
and
Georg Keienburg
Date Posted: August 15, 2009Last Revised: October 02, 2012395 downloads
Accounting for Default Risk Under IFRS 9
Erich Pummerer
,
Marcel Steller
and
Johannes Elgeti
Date Posted: December 02, 2010394 downloads
Advertising and Solicitation: Some Ethical Problems with the IFAC Code of Ethics Journal of Accounting, Ethics & Public Policy, Vol., No. 2, Spring 1998
Robert W. McGee
Date Posted: June 25, 2001394 downloads
Corporate Compensation Policies and Audit Fees
Peter D. Wysocki
Date Posted: January 01, 2010394 downloads
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