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JEL Code: M41
4,278,938 Total downloads
Showing Papers 3,701 - 3,750 of 9,388
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Entrenched Management and the Adaptation Option
Mitchell Oler
Date Posted: September 20, 2008Last Revised: October 24, 201166 downloads
Equity Valuation Using Multiples: Controlling for Differences Between Firms
Stefan Henschke and
Carsten Homburg
Date Posted: September 20, 2008Last Revised: May 18, 2009823 downloads
Fundamental Analysis and Hedge Trading in a Disagreement Model AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Russell J. Lundholm
Date Posted: September 20, 2008215 downloads
Investor Trading and the Post Earnings Announcement Drift AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ;
The Accounting Review, Forthcoming
Benjamin C. Ayers ,
Oliver Zhen Li and
P. Eric Yeung
Date Posted: September 20, 2008Last Revised: September 17, 2011589 downloads
Potential Functional and Dysfunctional Effects of Continuous Monitoring Accounting Review, November 2008
James E. Hunton ,
Elaine Mauldin
and
Patrick Wheeler
Date Posted: September 20, 2008
Properties of the Variance of Analysts' Forecast of Earnings in Good-News and Bad-News Environments: Theory, Evidence and Usefulness
Davit Adut
,
Pradyot K. Sen and
Praveen Sinha
Date Posted: September 20, 200876 downloads
The Existence and Value-Relevance of Financial Analysts' Long-Term Growth Forecasts* McCombs Research Paper Series No. ACC-04-09
Boochun Jung
,
Philip B. Shane and
Yanhua Sunny Yang
Date Posted: September 20, 2008Last Revised: January 27, 2009187 downloads
Voluntary Disclosure of Sensitivity AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Bjorn N. Jorgensen and
Michael Kirschenheiter
Date Posted: September 20, 2008258 downloads
Asymmetry in Cash Flows and Accounting Conservatism
Henry Jarva
Date Posted: September 19, 2008Last Revised: May 04, 2010474 downloads
Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure European Accounting Review, Vol. 17, No. 4, pp. 719-745, 2008
Ans Kolk ,
David L. Levy and
Jonatan Pinkse
Date Posted: September 19, 2008Last Revised: March 01, 2009252 downloads
Does Fair Value Measurement Provide Satisfactory Evidence for Audit? The Case of High Tech Valuation
Cécile Carpentier ,
Réal Labelle
,
Bruno Laurent
and
Jean-Marc Suret
Date Posted: September 19, 2008842 downloads
The Influence of Regulation Fair Disclosure on Firm Financing Decisions AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Susan Albring ,
Monica Banyi ,
Dan S. Dhaliwal and
Raynolde Pereira
Date Posted: September 19, 2008Last Revised: November 20, 2010411 downloads
The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases: Off-Balance Sheet Financing of Real Property
Carolyn M. Callahan and
Angela Wheeler Spencer
Date Posted: September 19, 2008294 downloads
Cash Flow Patterns as a Proxy for Firm Life Cycle
Victoria Dickinson
Date Posted: September 18, 2008Last Revised: February 16, 2012354 downloads
CEO Pay, Managerial Power, and SFAS 123(R) The Accounting Review (2012) Vol. 87, No. 6 (DOI: 10.2308/accr-50224)
Terrance R. Skantz
Date Posted: September 18, 2008Last Revised: September 19, 2012
Determinants of Hedge Fund Internal Controls and Fees Chicago Booth Research Paper No. 09-44, Chicago Booth Initiative on Global Markets Working Paper No. 46
Gavin Cassar
and
Joseph Gerakos
Date Posted: September 18, 2008Last Revised: November 16, 2011468 downloads
Determinants of the Accounting Choice Between Alternative Reporting Methods for Interests in Jointly Controlled Entities European Accounting Review, Vol. 19, No. 4, pp. 739-773, 2010
Isabel Costa Lourenço
and
José Dias Curto
Date Posted: September 18, 2008Last Revised: August 02, 2011
Labor Unions and Accounting Conservatism
David B. Farber
,
Hsin-Yi (Shirley) Hsieh
,
Boochun Jung
and
Han Yi
Date Posted: September 18, 2008Last Revised: December 15, 2010221 downloads
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
Steve Fortin
,
Peng Liu
and
Desmond Tsang
Date Posted: September 18, 2008Last Revised: January 09, 200987 downloads
The Economics of Fair Value Accounting: What did the U. S. Accounting Profession Know, and When did it Know it?
Michael M. Grayson
Date Posted: September 18, 2008358 downloads
The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent? Journal of Business Finance & Accounting, Forthcoming
Andreas Simon
and
Asher Curtis
Date Posted: September 18, 2008Last Revised: September 13, 2010219 downloads
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test? Review of Accounting Studies, Forthcoming
Hans Bonde Christensen
and
Valeri V. Nikolaev
Date Posted: September 17, 2008Last Revised: February 27, 20133712 downloads
Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers The Accounting Review, Vol. 86, No. 1, 2011
Michael S. Drake
,
Lynn L. Rees and
Edward P. Swanson
Date Posted: September 17, 2008Last Revised: August 27, 20101220 downloads
Unraveling a Puzzle: The Case of Value Line Timeliness Rank Upgrades
Nandkumar Nayar
,
Ajai K. Singh and
Wen Yu
Date Posted: September 17, 2008142 downloads
Do Donors Discount Low Quality Accounting Information? Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Michelle Yetman and
Robert J. Yetman
Date Posted: September 16, 2008Last Revised: March 22, 2013
Do Auditor Sanctions Affect Clients' Accruals?
Chien-Heng Jennifer Chang
,
Wen-Jing Chang
and
Ling-Tai Lynette Chou
affiliation not provided to SSRN
and
National Chengchi University (NCCU) - College of Commerce
Date Posted: September 16, 2008
Muddying the Water: The Effect of Tax Aggressiveness, Auditor-Provided Tax Services and Industry-Specialization on Auditor Remuneration
Michael P. Donohoe and
W. Robert Knechel
Date Posted: September 16, 2008Last Revised: December 21, 2012
Splitting Up Value: A Critical Review of Residual Income Theories European Journal of Operational Research, Vol. 198, No. 1, pp. 1-22, October 2009
Carlo Alberto Magni
Date Posted: September 16, 2008Last Revised: September 17, 2010341 downloads
Testing Reputational Effects in a Natural Experiment: How did Arthur Andersen Clients Choose Their New Auditor?
Aron Toth
Date Posted: September 16, 2008Last Revised: November 06, 2008125 downloads
Some Explanations to What's Wrong with the Economic Value Added?
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: September 15, 2008654 downloads
The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises Journal of Accounting Research, Vol. 44, No. 5, December 2006
Jeffrey T. Doyle
and
Russell J. Lundholm
Date Posted: September 15, 2008
The Impact of Corporate Governance on IFRS Adoption Choices
Arnt Verriest ,
Ann Gaeremynck and
Daniel B. Thornton
Date Posted: September 15, 2008Last Revised: November 07, 20111569 downloads
Balance Sheet Conservatism and Debt Contracting
Jayanthi Sunder
,
Shyam V. Sunder and
Jingjing Zhang
Date Posted: September 14, 2008Last Revised: May 05, 2011527 downloads
The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries Asia-Pacific Journal of Accounting & Economics, Forthcoming
Hsihui Chang
,
Sang-Hyun Suh
,
Edward M. Werner
and
Jian Zhou
Date Posted: September 14, 2008Last Revised: December 17, 201133 downloads
The Effective Tax Ratio and the Undertaxation of Intangible Investments U of Texas Law, Law and Econ Research Paper No. 135
Calvin H. Johnson
Date Posted: September 14, 2008Last Revised: February 25, 2009170 downloads
Accounting Conservatism and Cost of Capital: An International Analysis
Xi Li
Date Posted: September 13, 2008Last Revised: December 14, 2010924 downloads
Accruals and Conditional Equity Premium* AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Hui Guo and
Xiaowen Jiang
Date Posted: September 13, 2008Last Revised: January 26, 2010162 downloads
Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base Journal of Accounting Research, Forthcoming
W. Brooke Elliott ,
Susan D. Krische and
Mark E. Peecher
Date Posted: September 13, 2008Last Revised: August 16, 2012334 downloads
The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Feng Li
Date Posted: September 13, 2008495 downloads
The Value of Political Connections: Chinese Evidence
Haoping Xu
and
Jian Zhou
affiliation not provided to SSRN
and
University of Hawaii at Manoa
Date Posted: September 13, 2008293 downloads
Are Investors Confused by Restatements after Sarbanes-Oxley? Accounting Review, Vol. 86, No. 2, pp. 507-539, 2011, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Jeffrey J. Burks
Date Posted: September 12, 2008Last Revised: April 14, 2011
Do Managers Manipulate the Reported Values of the Pension Liabilities?*
Sergey Komissarov
Date Posted: September 12, 2008Last Revised: August 01, 201212 downloads
Relationship-Specific Investment and Accounting Conservatism:
Effect of Customers and Suppliers
Charles J. P. Chen
,
Zengquan Li
,
Xijia Su and
Yiwei Yao
affiliation not provided to SSRN
Date Posted: September 12, 2008285 downloads
Earnings Quality and Information Asymmetry: Evidence from Trading Costs
Neil Bhattacharya ,
Hemang Desai and
Kumar Venkataraman
Date Posted: September 11, 2008514 downloads
Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns Review of Quantitative Finance and Accounting, Forthcoming
Judson Caskey
and
Kyle Peterson
Date Posted: September 11, 2008Last Revised: March 05, 2013
Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation Accounting Review, Vol. 87, No. 2, 2012
Judson Caskey
and
John S. Hughes
Date Posted: September 11, 2008Last Revised: January 17, 2013
Asymmetric Timeliness in Pension Asset Accounting
Richard M. Frankel ,
Xiumin Martin
and
Ron Shalev
Date Posted: September 11, 2008140 downloads
Contrast and Foundation of the Public Oversight Roles of the Us General Accountability Office and the UK National Audit Office Public Administration Review, Forthcoming
Simon Norton and
Murphy Smith
Date Posted: September 11, 2008135 downloads
Developing an International Assurance Standard on Carbon Emissions Disclosures Accounting Horizons, Vol. 23, pp. 23-34, 2009
Roger Simnett ,
Michael Nugent
and
Anna Huggins
affiliation not provided to SSRN
and
University of New South Wales Faculty of Law
Date Posted: September 11, 2008Last Revised: January 17, 2012351 downloads
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Weili Ge
and
Dawn A. Matsumoto
Date Posted: September 11, 2008Last Revised: October 27, 20101020 downloads
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