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69,655
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239,806
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JEL Code: M4
5,335,134 Total downloads
Showing Papers 3,621 - 3,670 of 13,132
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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
VAIC: New Financial Performance Metric and Valuation Tool
Rauf Ibragimov
,
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: May 13, 2012Last Revised: August 06, 2012396 downloads
A Framework for Analyzing Network Governance of Public Assets
Shann Turnbull
Date Posted: August 26, 2005395 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, 2001395 downloads
Corporate e-Governance Disclosure in the Digital Age: An Empirical Study of Spanish Listed Companies
Juan L. Gandía
Date Posted: May 20, 2004395 downloads
Do Investors Care About Auditor Dismissals and Resignations? What Drives the Response? UC Davis Graduate School of Management Research Paper No. 03-10
Paul A. Griffin and
David H. Lont
Date Posted: December 30, 2007Last Revised: February 09, 2010395 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
Employee Selection as a Control System Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-021
Dennis Campbell
Date Posted: August 31, 2010Last Revised: April 09, 2012395 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
Optimal Regulation of Auditing CESifo Working Paper Series No. 1980
Marco Pagano and
Giovanni Immordino
Date Posted: May 15, 2007395 downloads
Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead NYU, Law and Economics Working Paper No. 00-004
Lawrence J. White
Date Posted: June 06, 2000395 downloads
Should Preferred Stock be Classified as a Liability? Evidence from Implied Cost of Common Equity Capital
C.S. Agnes Cheng ,
Cathy Zishang Liu
,
Kaye Newberry
and
Kenneth John Reichelt
affiliation not provided to SSRN
,
University of Houston - Bauer College of Business
and
Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: September 13, 2007395 downloads
The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry Journal of Accounting and Economics, Vol. 3, 1981
Daniel W. Collins ,
Michael S. Rozeff and
Dan S. Dhaliwal
Date Posted: May 23, 2006395 downloads
Why Stock Options are the Best Form of Executive Compensation (And How to Make Them Even Better)
Richard A. Booth
Date Posted: September 11, 2009395 downloads
Implications of Intellectual Capital for New Public Management Presented at The Eighth International Research Symposium on Public Management (IRSPM VIII), Budapest University of Economics and Public Administration, 31 March - 2 April 2004, Budapest, Hungary
Peter Steane
and
James Guthrie
Date Posted: March 17, 2009394 downloads
International Oil and Gas Accounting - Accounting for Activities from the Extraction Process of Mineral Resources Under Us Gaap vis-à-vis IFRS: Theory and Implementation Practice
Rogier van Mazijk
affiliation not provided to SSRN
Date Posted: August 13, 2009Last Revised: January 23, 2010394 downloads
On Multicriteria Business Performance Measurement Proceedings of the 2nd International Conference on Enterprise Systems and Accounting (ICESAcc '05), July 2005
Lucio Biggiero
,
Gianpaolo Iazzolino
and
Domenico Laise
Date Posted: September 12, 2005394 downloads
Sarbanes-Oxley Act of 2002: Corporate Governance and Public Accounting Firms Oversight in NAFTA Countries American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Lucia E. Peek
,
Huguette Blanco
and
Maria Roxas
Date Posted: April 06, 2004394 downloads
The Impact of Anecdotal Data in Regulatory Audit Firm Inspection Reports
James Wainberg
,
Thomas Kida ,
M. David Piercey and
James F. Smith
Date Posted: March 24, 2010Last Revised: April 27, 2013394 downloads
The Role of Disaggregated Accounting Data in Detecting and Suppressing Earnings Management
Eli Amir ,
Eti Einhorn
and
Itay Kama
Date Posted: April 29, 2008394 downloads
Accounting in Context of Communication, Language and Information Theories: A Partial Analysis
Stanley C.W. Salvary
Date Posted: November 18, 2005393 downloads
Clandestine Accounting: Variable Interest Entity Consolidation, Financial Leverage and Tax Shelter Participation
Victoria Dickinson
,
Michael P. Donohoe and
Gary A. McGill
Date Posted: September 11, 2007Last Revised: August 28, 2010393 downloads
Completing and Corroborating the Model of Auditor-Client Negotiation about Accounting Issues by Comparing Auditor and Chief Financial Officer Views
Michael Gibbins ,
Susan A. McCracken
and
Steven Salterio
Date Posted: April 20, 2004393 downloads
Do Auditors Price Audit Committee's Expertise? The Case of
Accounting Vs. Non-Accounting Financial Experts
Gopal V. Krishnan and
Gnanakumar Visvanathan
Date Posted: August 01, 2007393 downloads
Does Accounting for Taxes on Income Provide Information About Tax Planning Performance? - Evidence from German Multinationals ZEW - Centre for European Economic Research Discussion Paper No. 06-072
Michael Overesch
and
Ulrich Schreiber
Date Posted: November 14, 2006Last Revised: August 26, 2008393 downloads
Expected Earnings Growth and the Cost of Capital: An Analysis of Accounting Regime Change in the European Financial Market Cass Business School Research Paper
Christina Dargenidou
,
Stuart McLeay and
Ivana Raonic
Date Posted: June 15, 2006393 downloads
Predicting Future Cash Flow from Operations: Australian Evidence 20th Australasian Finance & Banking Conference 2007 Paper
Yuqi Zhao
,
Garry Hobbes
and
Sue Wright
affiliation not provided to SSRN
,
Macquarie University
and
Macquarie University - Faculty of Business and Economics
Date Posted: September 16, 2007393 downloads
Semantic Integration Approach to Efficient Business Data Supply Chain: Integration Approach to Inter-Operable XBRL MIT Sloan School of Management Research Paper Series
Hongwei (Harry) Zhu and
Stuart Madnick
Date Posted: December 19, 2007393 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, 2012392 downloads
Investor Sentiment, Accruals Anomaly, and Accruals Management Journal of Accounting, Auditing and Finance, Forthcoming
Ashiq Ali and
Umit G. Gurun
Date Posted: November 13, 2008392 downloads
The Effect of Audit Review Format on the Quality of Workpaper Documentation and Reviewer Judgments
Christopher P. Agoglia
,
Richard C. Hatfield and
Joseph F. Brazel
Date Posted: April 27, 2005Last Revised: June 01, 2009392 downloads
The Effects of Reporting Complexity on Small and Large Investor Trading
Brian P. Miller
Date Posted: September 15, 2009Last Revised: May 14, 2010392 downloads
Aggregate Market Reaction to Earnings Announcements AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Umit G. Gurun
and
William M. Cready
Date Posted: September 15, 2006Last Revised: April 27, 2009391 downloads
Audit Quality and Executive Officers' Affiliations with CPA Firms Journal of Accounting & Economics, Vol. 37, No. 2, 2004
Clive S. Lennox
Date Posted: June 30, 2004391 downloads
Call Options and Accruals Quality
Jennifer Francis ,
Per Olsson and
Katherine Schipper
Date Posted: August 19, 2004391 downloads
CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements Contemporary Accounting Research, Vol. 28, 2011
Joseph V. Carcello ,
Terry L. Neal ,
Zoe-Vonna Palmrose and
Susan Scholz
Date Posted: July 20, 2010391 downloads
Discussion of 'The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting'
Douglas J. Skinner
Date Posted: January 06, 2008391 downloads
Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies
Tiziano Onesti
and
Mauro Romano
Date Posted: November 21, 2012391 downloads
Investors' Differential Reaction to Positive Versus Negative Earnings Surprises AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Arianna S. Pinello
Date Posted: October 02, 2005391 downloads
Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts Emory University Working Paper
Sudipta Basu and
Stanimir Markov
Date Posted: April 09, 2003391 downloads
M&A Operations between Banks: Purchase Price Allocation
Luca Francesco Franceschi
Date Posted: February 19, 2009391 downloads
Modelling the Fair Value of Annuities Contracts: The Impact of Interest Rate Risk and Mortality Risk
Laura Ballotta ,
Giorgia Esposito
and
Steven Haberman
Date Posted: June 11, 2007391 downloads
Voluntary IAS and U.S. GAAP Adoption by Continental European Firms: The Role of Labor Relations Simon School Working Paper No. FR 06-09
Joanna Shuang Wu and
Ivy Zhang
Date Posted: January 02, 2007391 downloads
Asymmetric Responses to Good and Bad News: An Empirical Case for Ambiguity
Christopher D. Williams
Date Posted: September 09, 2009390 downloads
CEO Turnover and Retention Light: Retaining Former CEOs on the Board Journal of Accounting Research, Vol. 48, Issue 5, December 2010
John Harry Evans III ,
Nandu J. Nagarajan and
Jason D. Schloetzer
Date Posted: May 05, 2010Last Revised: February 22, 2012390 downloads
Earnings Management and the Long-Run Performance of Spanish Initial Public Offerings
Maria J. Pastor-Llorca
and
Francisco Poveda
Date Posted: February 07, 2006390 downloads
Information Asymmetry, Bargaining Power and Customer Profitability: An Empirical Investigation on Bank-Client Relationship AAA 2008 MAS Meeting Paper
Steve Yuching Wu
and
Anne Wu
Date Posted: July 31, 2007Last Revised: August 15, 2010390 downloads
Misadventure and the Form of Payment in Corporate Acquisitions MGSM Working Paper No. 2006-11
Tyrone M. Carlin ,
Guy Ford
and
Nigel Finch
Date Posted: October 14, 2006390 downloads
Cost Stickiness and Core Competency: A Note Contemporary Accounting Research, Forthcoming
Ramji Balakrishnan and
Thomas S. Gruca
Date Posted: March 28, 2008389 downloads
Dominant Owners and Financial Performance of Continental European Firms
Victoria Krivogorsky
and
F. Greg Burton
Date Posted: March 04, 2011389 downloads
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