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5,288,797 Total downloads
Showing Papers 3,651 - 3,700 of 13,017
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Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation Contemporary Accounting Research, Forthcoming
Dain C. Donelson
,
John M. McInnis
and
Richard Mergenthaler Jr.
Date Posted: September 01, 2009Last Revised: September 30, 2011450 downloads
Discontinuity in Earnings Distributions: A Theory and Evidence
Wei Li
Date Posted: November 09, 2008Last Revised: June 30, 2011102 downloads
Discontinuity in Earnings Report and Managerial Incentives
Tatiana Fedyk
Date Posted: April 10, 2007181 downloads
Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing MGSM Working Paper No. 2008-11
Tyrone M. Carlin and
Nigel Finch
Date Posted: October 14, 2008Last Revised: November 29, 2008484 downloads
Discounted But Not Diversified: Organizational Structure and Conglomerate Discount
Sergey V. Sanzhar
affiliation not provided to SSRN
Date Posted: August 14, 2006651 downloads
Discounting and the Treatment of Taxes in Impairment Reviews Journal of Business Finance & Accounting, Vol. 34, Nos. 5-6, pp. 767-791, June/July 2007
Erlend Kvaal
Date Posted: July 11, 200714 downloads
Discourses of Control, Managing the Boundaries British Accounting Review, Vol. 43, No. 4, 2011
Jane Broadbent
Date Posted: October 27, 2012
Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity Accounting, Organizations and Society, Vol. 30, pp. 67-80, 2005
Frank Moers
Date Posted: January 31, 2004
Discretionary Accounting Accruals, Managers' Incentives and Audit Fees
Ferdinand A. Gul ,
Charles J.P. Chen and
Judy S.L. Tsui
Date Posted: May 20, 2003825 downloads
Discretionary Accounting Accruals, Managers' Incentives and Audit Fees Contemporary Accounting Research, Forthcoming
Ferdinand A. Gul ,
Charles J.P. Chen and
Judy S.L. Tsui
Date Posted: May 20, 2003
Discretionary Accounting Choices and CEO Compensation
Steven Balsam
Date Posted: September 22, 1997
Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows Journal of Accounting & Economics (JAE), 2012
Brad Badertscher ,
Daniel W. Collins and
Thomas Z. Lys
Date Posted: October 15, 2007Last Revised: February 08, 2012
Discretionary Accounting Choices: A Debt-Covenants Based Signalling Approach
Pascal Frantz
Date Posted: May 21, 1998
Discretionary Accrual Models and the Accounting Process Nagoya City University Working Paper No. 259
Xavier Garza Gomez ,
Masashi Okumura and
Michio Kunimura
Date Posted: March 29, 20001343 downloads
Discretionary Accruals and the Emergence of Profitability
Michael Mosebach and
Paul J. Simko
Date Posted: March 17, 2009177 downloads
Discretionary Accruals Quality, Cost of Capital, and Diversification AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Journal of Accounting, Auditing and Finance, Forthcoming
Sebahattin Demirkan ,
Suresh Radhakrishnan and
Oktay Urcan
Date Posted: September 18, 2006Last Revised: April 08, 2011891 downloads
Discretionary Accruals, Earnings Management and the Valuation of Earnings
Anwer S. Ahmed
Date Posted: May 13, 1998
Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil Corporate Ownership & Control, Vol. 5, May 2008
Ricardo Lopes Cardoso ,
Andre C. B. Aquino ,
Jose Elias Feres de Almeida and
Antonio J. B. das Neves
Date Posted: December 07, 2007
Discretionary Accruals, Managers' Incentives, and Stock Prices
Eric Press and
Wonsun D. Paek
Date Posted: January 31, 1998594 downloads
Discretionary Allocation of Corporate Income to Segments: Effects on the Persistence and Price-Relevance of Aggregated Segment Income
Michael Ettredge and
Qian Wang
Date Posted: July 08, 2009Last Revised: May 16, 2013189 downloads
Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Tami Dinh Thi
,
Helen Kang and
Wolfgang Schultze
Date Posted: October 01, 2008Last Revised: July 13, 2009615 downloads
Discretionary Disclosure and External Financing in a Relationship Financing Environment
Harri J. Seppanen
Date Posted: February 23, 2000626 downloads
Discretionary Disclosure and Stock-based Incentives Journal of Accounting and Economics, Vol. 34, No. 1-3, pp. 283-309, January 2003
Venky Nagar ,
Dhananjay Nanda and
Peter D. Wysocki
Date Posted: September 17, 2002
Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
Daniel A. Bens ,
Philip G. Berger and
Steven J. Monahan
Date Posted: September 21, 2009Last Revised: December 09, 2009426 downloads
Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? Journal of Accounting Literature, Vol. 27, 2007, pp. 116-196
Doris M. Merkl-Davies
and
Niamh M. Brennan
Date Posted: February 05, 2008Last Revised: April 28, 20131288 downloads
Discretionary Disclosure, Efficiency, and Signal Informativeness Journal of Accounting and Economics, Vol. 33, No. 3, August 2002, pp. 279-311
Suil Pae
affiliation not provided to SSRN
Date Posted: December 23, 2002
Discretionary Disclosures Over Time 14th Annual Conference on Financial Economics and Accounting (FEA)
Thomas F. Cosimano ,
Bjorn N. Jorgensen and
Ramachandran Ramanan
Date Posted: January 17, 2004246 downloads
Discretionary Disclosures with Risk-Averse Investors'
Michael Kirschenheiter and
Bjorn N. Jorgensen
Date Posted: April 16, 2002308 downloads
Discretionary Measurement of Financial Assets during the 2008 Financial Crisis
Peter Fiechter
and
Conrad Meyer
Date Posted: December 15, 2009Last Revised: February 29, 20121183 downloads
Discretionary Pricing in a Monopolistic Audit Market International Journal of Auditing, Vol. 8, No. 3, pp. 263-277, November 2004
Greg Shailer
,
Lorne Cummings
,
Eroni Vatuloka
and
Stephen Welch
Date Posted: October 18, 200425 downloads
Discretionary Reporting of Earnings Components
Catherine M. Schrand and
Beverly R. Walther
Date Posted: February 16, 1998540 downloads
Discretionary Revenues as a Measure of Earnings Management
Stephen Stubben
Date Posted: May 22, 2008Last Revised: September 23, 2012912 downloads
Discretionary Risk Disclosures The Accounting Review, Vol. 78, April 2003
Bjorn N. Jorgensen and
Michael Kirschenheiter
Date Posted: February 19, 2003
Discretionary-Accruals Models and Audit Qualifications Journal of Accounting and Economics, Vol 30, No 3, December 2000
Eli Bartov ,
Ferdinand A. Gul and
Judy S.L. Tsui
Date Posted: March 14, 2001
Discretionary-Accruals Models and Audit Qualifications
Eli Bartov ,
Ferdinand A. Gul and
Judy S.L. Tsui
Date Posted: March 06, 20002971 downloads
Discriminability of Subjective Performance Measures and its Impact on Ratee Incentives
Tae Sik Ahn
,
Iny Hwang and
Myung-In Kim
Date Posted: November 20, 2008133 downloads
Discriminatory Related Party Transactions: A New Measure 2013 Financial Markets & Corporate Governance Conference
Mohammad Tareq ,
Dennis William Taylor ,
Clive Morley
and
Nurul Houqe
Date Posted: December 20, 2012Last Revised: April 14, 201346 downloads
Discusión Sobre 'La Relevancia Valorativa Del Resultado Global Frente Al Resultado Neto: Una Perspectiva Europea', Por B. Giner Inchausti y F. Pardo Pérez (Discussion on 'The Value Relevance of Comprehensive Income Versus Net Income: A European Perspective', by B. Giner Inchausti and F. Pardo Pérez) Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad), Forthcoming,
Maria T. Tascón
Date Posted: January 23, 201223 downloads
Discussing Feedback System Thinking in Relation to a Balanced Scorecard, Inspired by an Actual Case AAA 2010 Management Accounting Section (MAS) Meeting Paper
Erland Hejn Nielsen
and
Steen Nielsen
Date Posted: August 17, 2009283 downloads
Discussion - Regulation Fair Disclosure and Analysts' First-Forecast Horizon Journal of Accounting, Auditing and Finance, Vol. 22, No. 2, 2007
Lawrence D. Brown
Date Posted: March 28, 200897 downloads
Discussion of 'Anomalous Stock Returns Around Internet Firms' Earnings Announcements' Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 273-281, January 2003
Philip G. Berger
Date Posted: February 05, 2003
Discussion of 'Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?' Contemporary Accounting Research, Forthcoming
Claudine Mangen
Date Posted: January 08, 201345 downloads
Discussion of 'Are Executive Stock Options Associated with Future Earnings?' Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 91-103, December 2003
David F. Larcker
Date Posted: December 01, 2003
Discussion of 'Compensation Policy and Discretionary Disclosure' Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 311-318, January 2003
Mary E. Barth
Date Posted: January 18, 2003
Discussion of 'Contracting Theory and Accounting' Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Robert P. Magee
Date Posted: December 04, 2001
Discussion of 'Contracting Theory and Accounting' JAE Rochester Conference April 2000
Robert P. Magee
Date Posted: February 10, 20011305 downloads
Discussion of 'Distorted Performance Measurement and Relational Contracts' Schmalenbach Business Review, Vol. 60, July 2008
Christian Riegler
Date Posted: October 12, 200823 downloads
Discussion of 'Employee Stock Options, EPS Dilution, and Stock Repurchases' Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 45-49, December 2003
David F. Larcker
Date Posted: December 16, 2003
Discussion of 'Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity' Journal of Accounting & Economics (JAE), Forthcoming
Rodrigo S. Verdi
Date Posted: July 29, 2012200 downloads
Discussion of 'How Well Do Investors Understand Loss Persistence?' Review of Accounting Studies, Vol. 16, No. 3, 2011, Tuck School of Business Working Paper No. 2011-98
Robert Resutek
Date Posted: May 15, 2011Last Revised: August 31, 201175 downloads
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