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5,290,634 Total downloads
Showing Papers 3,721 - 3,770 of 13,019
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The Efficient Market, Random Walk, and the Ohlson (1995) Model
Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: December 18, 2009
Working Paper Series
108 downloads
The Influence of Ownership and Compensation Practices on Charitable Activities
Leslie Eldenburg ,
Fabio B. Gaertner and
Theodore H. Goodman
University of Arizona
,
University of Wisconsin - Madison - Department of Accounting and Information Systems
and
Purdue University - Department of Accounting
Date Posted: December 18, 2009
Last Revised: March 21, 2013
Working Paper Series
214 downloads
Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea
Canadian Academic Accounting Association, Contemporary Accounting Research, Vol. 23, No. 2, pp. 427-464, 2006
Jeong-Bon Kim V
and
Cheong H. Yi
City University of Hong Kong
and
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 17, 2009
Accepted Paper Series
Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence
Bradley S. Blaylock
,
Terry J. Shevlin and
Ryan J. Wilson
Oklahoma State University - Spears School of Business
,
University of California-Irvine
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: December 17, 2009
Last Revised: April 08, 2010
Working Paper Series
1101 downloads
Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence
Jeong-Bon Kim V
and
Liandong Zhang
City University of Hong Kong
and
City University of Hong Kong
Date Posted: December 15, 2009
Last Revised: December 16, 2012
Working Paper Series
1514 downloads
Discretionary Measurement of Financial Assets during the 2008 Financial Crisis
Peter Fiechter
and
Conrad Meyer
University of Zurich - Department of Business Administration
and
University of Zurich - Institute for Accounting and Control
Date Posted: December 15, 2009
Last Revised: February 29, 2012
Working Paper Series
1183 downloads
The Role of Accounting and Financial Information in the Consolidation of the Financial Logic of Capitalism: Analysis from the Financial Crisis
Jorge Suárez Tirado
National University of Colombia
Date Posted: December 15, 2009
Working Paper Series
214 downloads
Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998
Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Jong-Hag Choi ,
Jeong-Bon Kim V
and
Jay Junghun Lee
Seoul National University - College of Business Administration
,
City University of Hong Kong
and
Hong Kong Baptist University
Date Posted: December 15, 2009
Last Revised: May 15, 2011
Accepted Paper Series
Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field
The Accounting Review, Vol. 85, No. 4, pp. 1273-1301, July 2010
Joseph F. Brazel
,
Tina Carpenter
and
J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting
,
University of Georgia - C. Herman and Mary Virginia Terry College of Business
and
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: December 14, 2009
Last Revised: July 03, 2010
Accepted Paper Series
Subjective Adjustments to Objective Performance Measures
Alex Woods
College of William and Mary
Date Posted: December 14, 2009
Working Paper Series
158 downloads
Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
Luzi Hail and
Christian Leuz
University of Pennsylvania - The Wharton School
and
University of Chicago - Booth School of Business
Date Posted: December 13, 2009
Last Revised: November 20, 2011
Working Paper Series
763 downloads
Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market
Banco de Espana Working Paper No. 0926
Juana Aledo Martínez
,
Fernando García-Martínez
and
Juan M. Marín Diazaraque
Universidad Complutense de Madrid
,
Universidad Complutense de Madrid
and
Universidad Carlos III de Madrid
Date Posted: December 13, 2009
Working Paper Series
212 downloads
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
European Accounting Review, Forthcoming
Mattias Hamberg
,
Mari Paananen
and
Jiri Novak
Norwegian School of Economics (NHH)
,
University of Hertfordshire
and
Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic
Date Posted: December 13, 2009
Accepted Paper Series
A Case Based Analysis of Impairment Decision Making
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
The University of Sydney Business School
Date Posted: December 12, 2009
Accepted Paper Series
114 downloads
FASB EITF 99-16 Provides Necessary Guidance to Avoid Overstatements of Net Income
Journal of Law and Financial Management, Vol. 7, No. 1, pp. 36-42, June 2008
Timothy L. McCoy
and
Margaret A. Hoskins
Lamar University
and
Henderson State University - School of Business
Date Posted: December 12, 2009
Last Revised: February 12, 2010
Accepted Paper Series
50 downloads
Firm Accrual Quality Surrounding Restatements
CAAA Annual Conference 2011
Christine I. Wiedman and
Kevin B. Hendricks
University of Waterloo
and
Wilfrid Laurier University - School of Business & Economics
Date Posted: December 12, 2009
Last Revised: January 13, 2011
Working Paper Series
246 downloads
FRS 36: An Analysis of the Compliance Level and Disclosure Quality of Singaporean Listed Firms
Journal of Law and Financial Management, Vol. 7, No. 1, pp. 18-42, June 2008
Khairil Faizal Khairi
Macquarie Graduate School of Management
Date Posted: December 12, 2009
Last Revised: February 12, 2010
Accepted Paper Series
91 downloads
IFRS Adoption and Organisational Change - Evidence from Malaysia
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 8-25, December 2008
Nur Hidayah Laili
Macquarie Graduate School of Management
Date Posted: December 12, 2009
Accepted Paper Series
305 downloads
Implications of the Sons of Gwalia Decision
Journal of Law and Financial Management, Vol. 7, No. 1, pp. 8-17, June 2008
Cary Di Lernia
affiliation not provided to SSRN
Date Posted: December 12, 2009
Accepted Paper Series
46 downloads
Operational Risk - Opportunities for Accounting Research
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 26-35, December 2008
Patrick J. McConnell
Macquarie University Applied Finance Centre, Sydney
Date Posted: December 12, 2009
Accepted Paper Series
203 downloads
Security Analyst Networks, Performance and Career Outcomes
Joanne Horton
and
George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
and
Harvard University - Harvard Business School
Date Posted: December 12, 2009
Working Paper Series
471 downloads
Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking
Journal of Accounting & Economics (JAE), Vol. 54, Issue 1, pp. 1-18, August 2012
Robert M. Bushman and
Christopher D. Williams
University of North Carolina at Chapel Hill - Kenan-Flagler Business School
and
University of Michigan - Stephen M. Ross School of Business
Date Posted: December 11, 2009
Last Revised: January 17, 2013
Accepted Paper Series
553 downloads
The Effect of Tax Clientele Uncertainty on Individual Investment Decisions: Experimental Evidence
Christiane Pott
,
Sonja Rieger
and
Christoph Watrin
University of Muenster - Accounting Center
,
University of Muenster
and
University of Muenster
Date Posted: December 11, 2009
Last Revised: July 22, 2010
Working Paper Series
86 downloads
The Illusion of Comparable European IFRS Financial Statements - The View of Auditors, Analysts and Other Users
Vicky Cole
,
Joël Branson
and
Diane Breesch
Vrije Universiteit Brussel
,
Vrije Universiteit Brussel VUB
and
Vrije Universiteit Brussel
Date Posted: December 11, 2009
Last Revised: March 15, 2010
Working Paper Series
314 downloads
A Survey of Governance Disclosures Among U.S. Firms
Journal of Business Ethics, Forthcoming
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Western New England University - Department of Accounting and Finance
,
Boston College - Department of Accounting
,
University of Wisconsin - Whitewater
and
Boston College
Date Posted: December 09, 2009
Accepted Paper Series
218 downloads
How to Set Up Profitability of Commissionaires in Accordance with the Arm's Length Principle
Michal Jelinek
affiliation not provided to SSRN
Date Posted: December 09, 2009
Working Paper Series
95 downloads
New Approaches to Revenue Recognition and Common Sense
David Procházka
University of Economics, Prague
Date Posted: December 09, 2009
Working Paper Series
400 downloads
Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe
Journal of International Financial Management & Accounting, Forthcoming
Alain Devalle
,
Riccardo Magarini
and
Enrico Onali
University of Turin - Department of Business Administration
,
University of Turin - Department of Business Administration
and
University of Wales System - Bangor University, Bangor Business School
Date Posted: December 08, 2009
Last Revised: January 24, 2010
Accepted Paper Series
Autopoiesis and General Anti-Avoidance Rules
Critical Perspectives on Accounting, Vol. 21, pp. 545-559, 2010, Victoria University of Wellington Legal Research Paper No. 31/2011
Geraldine Hikaka and
John Prebble
Edmund Lawler & Associates Limited
and
Victoria University of Wellington
Date Posted: December 08, 2009
Last Revised: October 26, 2011
Accepted Paper Series
182 downloads
Corporate Bond Markets in Asia
BIS Quarterly Review, December 2005
Jacob Gyntelberg
,
Guonan Ma
and
Eli M. Remolona
Bank for International Settlements (BIS) - Monetary and Economic Department
,
Bank for International Settlements (BIS)
and
Bank for International Settlements (BIS) - Monetary and Economic Department
Date Posted: December 08, 2009
Accepted Paper Series
159 downloads
Corporate Diversification and Firm Value: Evidence from Post-1997 Data
International Review of Finance, Vol. 9, No. 4, pp. 359-385, December 2009
Xi He
Australian National University, Research School of Finance, Actuarial Studies and Applied Statistics
Date Posted: December 08, 2009
Accepted Paper Series
3 downloads
Tax-Compliant Transfer Pricing and Responsibility Accounting
Martine Cools
KU Leuven - Faculty of Business and Economics (FBE)
Date Posted: December 08, 2009
Working Paper Series
350 downloads
The Sarbanes-Oxley Act: Deterrent or Aid to Finance and Accounting Outsourcing?
Renu Desai
and
Robert W. McGee
Florida International University
and
Fayetteville State University
Date Posted: December 07, 2009
Working Paper Series
191 downloads
Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency
Auditing: A Journal of Practice & Theory, Forthcoming
Jean C. Bedard ,
Rani Hoitash
,
Udi Hoitash
and
Kim Westermann
Bentley University - Department of Accountancy
,
Bentley University - Department of Accountancy
,
Northeastern University
and
Bentley University
Date Posted: December 06, 2009
Last Revised: December 05, 2012
Accepted Paper Series
325 downloads
Exogenous and Endogenous Factors Impacting Student Performance in Undergraduate Accounting Modules
Accounting Education: An International Journal, Vol. 18, No. 1, pp. 51-73, 2009
Yilmaz Guney
University of Hull
Date Posted: December 06, 2009
Accepted Paper Series
174 downloads
Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation
Christoph Watrin
,
Christiane Pott
and
Tobias Tebben
University of Muenster
,
University of Muenster
and
University of Muenster - Accounting Center
Date Posted: December 06, 2009
Last Revised: February 14, 2010
Working Paper Series
222 downloads
Robustness of Judicial Decisions to Valuation-Method Innovation: An Exploratory Empirical Study
Journal of Business, Finance, and Accounting, Forthcoming
Feng Chen ,
Kenton K. Yee and
Yong Keun Yoo
University of Toronto - Rotman School of Management
,
Mellon Capital Management
and
Korea University Business School
Date Posted: December 06, 2009
Last Revised: December 14, 2009
Accepted Paper Series
106 downloads
The Role of Trust in the Resource Allocation Process of an Old University
International Journal of Economic Sciences and Applied Research, Vol. 1, No. 2, pp. 38-52, 2008
Melina M. Manochin
Aston University - Aston Business School
Date Posted: December 06, 2009
Accepted Paper Series
39 downloads
An Exploration of the Dynamics of the Conception and Teaching of Accounting Theory in Colombia (1970-2000)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: December 05, 2009
Working Paper Series
109 downloads
Determinants of the Comprehensiveness of Corporate Internet Reporting by Romanian Listed Companies
Szilveszter Fekete ,
Adriana Tiron Tudor and
Alexandra Mutiu
Babes-Bolyai University
,
Babes-Bolyai University - Faculty of Economics and Business Administration
and
Babes-Bolyai University
Date Posted: December 05, 2009
Working Paper Series
179 downloads
The Fourteenth Amendment Created Two Citizens: A Concise Explanation
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 05, 2009
Working Paper Series
26 downloads
Accounting and the Welfare-State: The Missing Link
Tim-Frederik Oehr and
Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics
and
University of Bremen - Faculty of Business Studies and Economics
Date Posted: December 04, 2009
Working Paper Series
90 downloads
Allocations Made in Accordance with Partners' Interests in the Partnership
Business Entities, Vol. 11, p. 4, November/December 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: December 04, 2009
Accepted Paper Series
374 downloads
IFRS and Environmental Accounting
Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: December 04, 2009
Working Paper Series
1654 downloads
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees
The Accounting Review, Forthcoming
Marsha B. Keune and
Karla M. Johnstone
University of South Carolina
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: December 04, 2009
Last Revised: February 13, 2012
Accepted Paper Series
353 downloads
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Contemporary Accounting Research, Forthcoming
Edward J. Riedl and
Suraj Srinivasan
Boston University - School of Management
and
Harvard Business School
Date Posted: December 04, 2009
Last Revised: February 24, 2010
Accepted Paper Series
Supplement to ‘Neuroaccounting: Consilience Between the Biologically-Evolved Brain and Culturally-Evolved Accounting Principles’
John W. Dickhaut ,
Sudipta Basu ,
Kevin A. McCabe and
Gregory B. Waymire
Chapman University (Deceased)
,
Temple University - Fox School of Business and Management
,
George Mason University - Department of Economics
and
Emory University - Department of Accounting
Date Posted: December 04, 2009
Working Paper Series
190 downloads
The Management of Accounting Numbers: Case Study Evidence from the 'Crash' of an Airline
Accounting and Business Research, Vol. 40, No. 1, 2009
Ann Jorissen
and
David Otley
University of Antwerp - Department of Accounting & Finance
and
Lancaster University
Date Posted: December 04, 2009
Accepted Paper Series
180 downloads
The Properties of Bank’s Accounting Numbers in an International Context Before and After the Introduction of IFRS: A Value Relevance Perspective
Edmondo Tudini
SDA Bocconi
Date Posted: December 04, 2009
Working Paper Series
148 downloads
An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality
Schmalenbach Business Review, Vol. 61, pp. 310-330, July 2009
Roland Koenigsgruber
Vrije Universiteit Amsterdam
Date Posted: December 03, 2009
Accepted Paper Series
158 downloads
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