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JEL Code: M4
5,336,079 Total downloads
Showing Papers 3,761 - 3,810 of 13,133
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Agency Cost, Investment Opportunity and the Rights Equity Issue Decision - Evidence from an Emerging Market
Jijo Lukose and
Narayan Rao Sapar
Date Posted: February 22, 2005378 downloads
Did the 2003 Tax Act Reduce the Cost of Equity Capital?
Dan S. Dhaliwal ,
Linda K. Krull
and
Oliver Zhen Li
Date Posted: June 14, 2005378 downloads
How do Transfer Pricing Policies Affect Premia in Cross-Border Mergers and Acquisitions?
Devan Mescall
Date Posted: April 04, 2009378 downloads
Pension Accounting and Corporate Earnings: the World According to Gaap FRB of Boston Public Policy Discussion Paper No. 06-2
Peter Fortune
Date Posted: July 14, 2006378 downloads
Public Disclosure of Insider Trades, Trading Costs, and Price Discovery
Steven J. Huddart ,
John S. Hughes and
Carolyn B. Levine
Date Posted: July 20, 1998378 downloads
Accounting for Intangible Investments Forthcoming in Australian Accounting Review
Anne Wyatt
and
Margaret A. Abernethy
Date Posted: March 10, 2008Last Revised: March 26, 2009377 downloads
Audit Independence and Objectivity: Evidence from the Chinese National Audit Office
Gin Chong
Date Posted: February 23, 2009377 downloads
Economic Consequences of Financial Reporting Changes: Diluted EPS and Contingent Convertible Securities
Carol A. Marquardt and
Christine I. Wiedman
Date Posted: August 31, 2005377 downloads
How Do Analysts Recommendations Respond to Major News?
Jennifer S. Conrad ,
Bradford Cornell ,
Wayne R. Landsman and
Brian Rountree
Date Posted: September 17, 2004377 downloads
Issues on Recognition, Measurement and Impairment of Goodwill ANNALS - ECONOMIC SCIENCE SERIES, Vol. XV, pg. 238-244, Tibiscus University, Timisoara, Romania, 2009
Cristina Aurora Bunea-Bontas and
Mihaela Cosmina Petre
Date Posted: October 24, 2009377 downloads
Optimal Pricing and Inventory Control Policy in Periodic-Review Systems With Fixed Ordering Cost and Lost Sales Naval Research Logistics, Vol. 53, No. 2, pp. 117-136, 2006
Frank Chen ,
Saibal Ray and
Yuyue Song
Date Posted: January 09, 2007377 downloads
A Theory of Income Smoothing When Insiders Know More than Outsiders
Viral V. Acharya and
Bart M. Lambrecht
Date Posted: November 16, 2011Last Revised: February 11, 2013376 downloads
Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis
Haijin Lin
Date Posted: July 07, 2006376 downloads
Managerial Disclosure vs. Analyst Inquiry: An Empirical Investigation of the Presentation and Discussion Portions of Earnings-Related Conference Calls
Dawn A. Matsumoto ,
Erik Roelofsen
and
Maarten Pronk
Date Posted: November 12, 2006376 downloads
Reporting Intellectual Capital in Spain UPF Economics and Business Working Paper 781
Ester Oliveras
and
Yulia Kasperskaya
Date Posted: November 16, 2005376 downloads
The Relationship Between Information Asymmetry and Dividend Policy FEDS Working Paper No. 2012-13
Cindy M. Vojtech
Date Posted: May 04, 2012376 downloads
The Value Relevance of Pension Fair Values and Uncertainty
Jan D. Fasshauer
and
Martin Glaum
Date Posted: October 19, 2009Last Revised: October 25, 2012376 downloads
Analysis of the Stakeholders' Needs and Their Inference Upon Financial Reports of SMEs Journal of International Business and Economics, 2009
Adela Deaconu ,
Nistor Cristina Silvia
and
Irimie Popa
Date Posted: April 15, 2009Last Revised: August 31, 2009375 downloads
How Formal Performance Evaluation Affects Trust between Superior and Subordinate Managers AAA 2007 Management Accounting Section (MAS) Meeting
Frank G. H. Hartmann
and
Sergeja Slapnicar
Date Posted: August 01, 2006375 downloads
Interacting Biases, Non-Normal Return Distributions and the Performance of Tests for Long-Horizon Event Studies
Arnold R. Cowan and
Anne M.A. Sergeant
Date Posted: March 22, 2000375 downloads
Is the Value Spread a Useful Predictor of Returns? Simon Business School Working Paper No. FR 04-11, Ross School of Business Paper No. 1051
Naiping Liu
and
Lu Zhang
Date Posted: April 19, 2004375 downloads
Quality of XBRL US GAAP Taxonomy: Empirical Evaluation Using SEC Filings
Hongwei (Harry) Zhu and
Harris Wu
Date Posted: April 01, 2010375 downloads
Stress Testing with Student's T Dependence ERIM Report Series Reference No. ERS-2003-056-F&A
Erik Kole
,
Kees C. G. Koedijk and
Marno Verbeek
Date Posted: August 26, 2006375 downloads
Value Relevance of Book Value, Retained Earnings and Dividends: Premium vs. Discount Firms
Mark Aleksanyan
Date Posted: November 24, 2006375 downloads
Allocations Made in Accordance with Partners' Interests in the Partnership Business Entities, Vol. 11, p. 4, November/December 2009
Bradley T. Borden
Date Posted: December 04, 2009374 downloads
An Empirical Investigation of the Relation Between Risk Assessments and Sample Size Decisions March 2000
Randal J. Elder and
Robert D. Allen
Date Posted: July 03, 2000374 downloads
Channel Stuffing with Short-Term Interest in Market Value
Guoming Lai
,
Laurens G. Debo
and
Lin Nan
Date Posted: April 30, 2008Last Revised: October 02, 2010374 downloads
Do Auditors Care About Real Earnings Management in their Audit Fee Decisions?
Byungcherl Charlie Sohn
Date Posted: August 02, 2011374 downloads
The Role of Reporting Incentives and Quantification in Auditors' Evaluations of Earnings Fluctuations
Urton Anderson ,
Kathryn Kadous and
Lisa Koonce
Date Posted: July 30, 2001374 downloads
Active Cost Management in Banks: Evidence of Sticky Costs in Argentina, Brazil and Canada AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato
and
Eliana Mariela Werbin
Date Posted: August 15, 2010373 downloads
Are Potential Effects of SFAS 158 Associated with Firms’ Decisions to Freeze Their Defined Benefit Pension Plans? Review of Accounting and Finance, Vol. 9, No. 4, pp. 424-451
Cathy Beaudoin
,
Nandini Chandar and
Edward M. Werner
Date Posted: September 10, 2007Last Revised: January 27, 2011373 downloads
Audit Firm Rotation and Earnings Management in Brazil
Antonio Lopo Martinez
and
Graciela Mendes Ribeiro Reis
Date Posted: July 15, 2010373 downloads
Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some Preliminary Evidence International Journal on Governmental Financial Management, Vol. 9, No. 2, pp. 73-97, 2009
Filippos Stamatiadis
Date Posted: February 18, 2011Last Revised: February 22, 2011373 downloads
Let's Have More Choice in Accounting Education: A Look at Some Economic and Ethical Issues As published in Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4 (Fall 1998) 717-727
Robert W. McGee
Date Posted: January 07, 2001373 downloads
Perspectives on Capital Market Anomalies CONCEPTUAL FOUNDATIONS OF CAPITAL MARKET ANOMALIES. HANDBOOK OF INVESTMENT ANOMALIES, Len Zacks, ed., Wiley, Forthcoming
Mozaffar Khan
Date Posted: March 21, 2011Last Revised: June 17, 2011373 downloads
Public Information and Heuristic Trade
Paul E. Fischer and
Robert E. Verrecchia
Date Posted: September 13, 1998373 downloads
Strategic Analysis and Auditor Risk Judgments Auditing: A Journal of Practice & Theory, Forthcoming
Natalia Kochetova-Kozloski
and
William F. Messier Jr.
Date Posted: November 24, 2004Last Revised: November 30, 2011373 downloads
Understanding Convertible Debt Funded Stock Buybacks - Cypress Semiconductor Case Study
M. A. Gumport
Date Posted: October 04, 2007373 downloads
Business Strategy, Financial Reporting Irregularities, and Audit Effort
Kathleen A. Bentley ,
Thomas C. Omer and
Nathan Y. Sharp
Date Posted: November 08, 2010Last Revised: March 04, 2012372 downloads
Do Equity-Based Incentives Induce CEOs to Manage Earnings
to Report Strings of Consecutive Earnings Increases?
14th Annual Conference on Financial Economics and Accounting (FEA)
Bin Ke
Date Posted: October 03, 2003372 downloads
Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication
Jeffrey L. Callen ,
Ole-Kristian Hope and
Dan Segal
Date Posted: September 28, 2004372 downloads
Management Accounting Practices in the British Food and Drinks Industry British Food Journal, Vol. 108, No.5, pp. 336-357, 2006
Magdy G. Abdel-Kader and
Robert G. Luther
Date Posted: March 12, 2009372 downloads
On Earnings Manipulation and the Cost of Capital: Does Accounting Matter in the Aggregate? Journal of Accounting Research, Forthcoming
Jeremy Bertomeu
Date Posted: February 16, 2013Last Revised: February 21, 2013372 downloads
Predicting Credit Losses: Loan Fair Values Versus Historical Costs
Brett Wooten Cantrell
,
John M. McInnis
and
Christopher G. Yust
Date Posted: April 12, 2011Last Revised: June 05, 2013372 downloads
Superior Governance Without Audit Committees ICFAI University Working Paper
Shann Turnbull
Date Posted: November 09, 2004372 downloads
The Quality of Analysts' Cash Flow Forecasts Accounting Review, Forthcoming
Dan Givoly
,
Carla Hayn and
Reuven Lehavy
Date Posted: June 21, 2009372 downloads
The Role of CEO and Investor Horizons in the Contracting Use of Forward-Looking Performance Measures Harvard NOM Working Paper No. 03-35
Karen L. Sedatole ,
Susan Cohen Kulp and
Shane S. Dikolli
Date Posted: June 26, 2003372 downloads
A General Examination of Earnings Management Around Financial Benchmarks
David G. Harris and
Linna Shi
Date Posted: October 29, 2011Last Revised: January 09, 2012371 downloads
Aggregate Market Reaction to Earnings Announcements Journal of Accounting Research, Forthcoming
William M. Cready and
Umit G. Gurun
Date Posted: January 17, 2010Last Revised: January 23, 2010371 downloads
Corporate Accountability - An Impact on Community Expectations Corporate Ownership & Control, Vol. 1, No. 1, pp. 26-34, Fall 2003
Shann Turnbull
Date Posted: March 02, 2004371 downloads
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